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Search Results: 1 - 10 of 234366 matches for " 刘霞 "
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关于山东省现代服务业发展的思考
Thoughts on the Development of Modern Service Industry in Shandong Province, China
 [PDF]

, 李亮
Emergence and Transfer of Wealth (ETW) , 2012, DOI: 10.12677/ETW.2012.23010
Abstract:
随着经济全球化和国际分工的不断加深,现代服务业对国民经济的作用越来越重要,虽然近年来山东省现代服务业有了极大发展,但依然存在各种问题和制约其发展的不利因素。本文运用现代服务业相关理论,对山东现代服务业发展中存在的问题和制约因素进行深入分析,结合实际,有针对性的提出促进现代服务业发展的对策建议。
With the deepening of economic globalization and international division of labor, modern service industry is an increasingly important role of the national economy. Recent years the modern service industry has been a great development in Shandong Province, but still there are various problems and unfavorable factors which constraints to its development. In this paper, in-depth analysis of the problems and restricting factors in the development of modern service industry in Shandong Province, by the theory of the modern service industry, and then combined with practical, targeted suggestions to promote the development of mod- ern service industry.
北京交通大学图书馆科技查新项目统计分析
Science and Technology Novelty Search Project Statistical Analysis of Beijing Jiaotong University Library
 [PDF]


Advances in Education (AE) , 2012, DOI: 10.12677/AE.2012.24014
Abstract:

本文通过对北京交通大学图书馆科技查新代办点2003~2011年间受理的查新项目年份、查新来源、查新范围、查新目的、查新项目隶属学科等方面进行统计、分析,依据分析结果,可以看出我校查新工作的现状并提出建议以提高查新服务能力和拓展查新服务业务。

According to the results of statistical analysis the year, source, range, objective, subject of Science and Technology Novelty Search projects accepted by Beijing Jiaotong University Library Technology Novelty Search Agent Point from 2003-2011, this paper reveals the present situation of Science and Technology Novelty Search service business and gives out suggestions for how to improve the service ability and expand the Science and Technology Novelty Search service business in Beijing Jiaotong University Library.

 

我国非营利组织营利活动的税收优惠问题浅探
On the Problem of Preferential Tax on NGO’s Prof-it-Making Activities in China
 [PDF]


Open Journal of Legal Science (OJLS) , 2013, DOI: 10.12677/OJLS.2013.13003
Abstract:
非营利组织是社团革命、社会管理民主化的产物。但因为我国法律上没有明确划分“营利组织”与“非营利组织”的界限,在实践中非营利组织有各种名称,为维持运营,非营利组织也会从事营利性活动,对此,法律并无禁止性规定。因此,主张加大非营利组织的优惠力度,不论其从事营利性还是非营利性活动都给与税收优惠,可能违背税收优惠政策的初衷。本文提出应从静态的资格优惠转向动态的行为优惠,以营利活动是否体现组织的非营利目的为标准来确定税收优惠政策在非营利组织营利性活动方面的适用。
The non-profit organization (hereinafter referred to as NGO) is a product of society revolution and social democratic management. However, being no clear division of “for-profit organization” and “non-profit organization” in laws, NGOs have a variety of names in practice. In reality, non-profit organization engages in profit-making activities in order to maintain its operation. However, there are no legal provisions for that. Therefore, the opinion that NGOs should be given preferential tax regardless of its engaging in for-profit or non-profit activities may violate the intention of preferential tax policy intention. This paper believes that the preferential tax policy for NGOs should be turned from static qualification concessions to dynamic behavior of preferential, and as far as profit-making activities of NGOs are concerned, the application of preferential tax policy should depend on whether their profit-making activities reflect the aim of non-profit organizations.
将MOOC引入高校信息检索课程探析
Research on the Introduction of MOOC into the Information Retrieval Course in Colleges and Universities
 [PDF]


Creative Education Studies (CES) , 2016, DOI: 10.12677/CES.2016.43020
Abstract:
文章采用了传统授课、实践指导、MOOC相结合的复合式教学模式实践,通过实践课堂教学的深度与广度,丰富了教学手段、内容,活跃了课堂气氛。实践发现这种教学模式为学生提供了性价比更高的课堂教学服务。但MOOC老师不能实时和学生进行交流。合理、高效利用资源,作为传统授课模式的补充,应该得到提倡。
In this paper, the compound teaching mode of traditional teaching, practice guidance and MOOC is used. It has enriched the teaching methods and contents, and cheered students up through the depth and breadth of classroom teaching. And the same time, this model provides students with a higher cost-effective teaching services. But MOOC teachers can not communicate with students in real time. Rational and efficient use of resources, as a supplement to the traditional teaching mode, should be advocated.
基于柔性逻辑的词语相似度计算方法的改进
The Improvement of the Computational Method of Words’ Similarity Based on Flexible Logic
 [PDF]


Computer Science and Application (CSA) , 2016, DOI: 10.12677/CSA.2016.611090
Abstract:
为了更好的进行文本挖掘,本文对词语间的相似度计算方法进行了研究及分析,并对其进行了柔性化改进,使之能适应不同的环境需求。具体为引入泛非柔性运算因子,在不同情况下使用不同的柔性参数,可以用统一的运算模型适应不同的应用需求,并对将来进一步的研究打下基础。
In order to improve the text mining efficiency, the computational method of words’ similarity is studied and analyzed in this article. Flexible logic is used to improve the adaptability of the words’ similarity computational method. The flexible factor can be changed according to the different requirements but the computational method is consistent. This is the base and the further study will be carried out in future research.
提高微生物可培养性的方法的研究概况和进展
Progress on Methods for Increasing Microbial Culturability
 [PDF]

李俊, 晨光
Advances in Microbiology (AMB) , 2016, DOI: 10.12677/AMB.2016.51001
Abstract:
自然界中的微生物具有非常丰富的物种多样性,具有巨大的资源利用价值。然而,目前为止,可以在实验室中培养的微生物总数只是自然界微生物多样性的一小部分,绝大多数微生物不能利用传统的培养技术和培养方法获得纯培养。本文简述了一些影响微生物可培养性的因素和近年来出现的一些新颖的微生物培养技术,重点介绍了通过改良微生物培养基的组成,改变微生物培养基的凝胶剂和改善微生物培养条件在提高微生物的可培养性方面取得的显著进展。这些方法的研究,显著提高了微生物的可培养性,分离和鉴定了许多微生物新种,丰富了微生物的物种多样性,为微生物资源的开发和利用奠定了基础。
Microorganisms in nature have a tremendous species diversity and high value of utilization. However, only a small proportion of microbes in nature can be cultured under laboratory conditions. That is because most microorganisms cannot be cultured under traditional cultivation methods and technologies. This review summarized the factors influencing culturability and new cultivation technologies, focusing on microbiological culture medium modification, gelling agent selection and the improvement culture condition. These technologies significantly increased microbial culturability, resulting in new microbial species isolation and identification, and consequently improved microbial species diversity. Applications of these technologies may exert great effect on microbial resource development.
丙氨酸与稀土元素配合行为的研究

科学通报 , 1991,
Abstract: 对于丙氨酸和稀土元素在溶液中的配合行为的研究已有不少报道.本文采用相平衡的方法对LnCl_3-Ala.-H_2O(Ln=Yb,Dy)体系在35℃时及全浓度范围内进行了系统研究.
丙氨酸与稀土元素配合行为的研究

科学通报 , 1991,
Abstract: 对于丙氨酸和稀土元素在溶液中的配合行为的研究已有不少报道.本文采用相平衡的方法对LnCl_3-Ala.-H_2O(Ln=Yb,Dy)体系在35℃时及全浓度范围内进行了系统研究.
《林崇德心理学文选》出版座谈会暨首发式在京举行

心里发展与教育 , 2013,
Abstract: 为总结林崇德先生五十多年来对心理学的理论创新和实践探索成果,回顾我国当代心理学学科的发展历程,深入探讨《林崇德心理学文选》的学术价值和现实意义,进一步推动新时期我国心理学学科发展,人民教育出版社于2013年1月6日举行了《林崇德心理学文选》出版座谈会暨首发式。来自教育部有关司局、北京师范大学、人民教育出版社、中国人民大学等有关单位的领导、专家学者以及相关媒体单位的代表30余人参加了会议。
关于内部审计规模影响因素的实证研究

财会月刊 , 2009,
Abstract: 本文以我国中小企业板的上市公司为研究对象,根据其所公布的2007年年报中的数据,验证影响内部审计规模的相关因素。研究结果表明,内部审计规模与公司规模、资产负债率和外部审计费用正相关。  【关键词】内部审计规模风险管理内部控制公司治理一、理论分析  国际内部审计师协会(IIA)在1999年提出了内部审计的新定义:“内部审计是一项旨在增加组织价值,增强组织运营独立性、客观性的确认和咨询活动。它通过系统化、规范化的方法来评价和完善风险管理、内部控制和公司治理,帮助组织实现目标。”从这个定义可以看出,内部审计的职能已从单纯的关注内部控制扩展到评价和完善风险管理、内部控制和公司治理。本文以该定义为框架,提出了与内部审计特征相关的假设。  1.风险管理因素。内部审计能够确保公司处于适当的风险水平,从而增加公司价值。因此,内部审计应在监督和识别公司风险方面发挥重要作用。笔者认为,公司风险与代理成本、财务状况和公司业绩等密切相关。Carey(2000)提出,当契约在组织中变得比较重要时,组织对监管的需求预期会增加。因此我们预期债务水平越高的公司,对内部审计的监管需求越大,内部审计规模也会越大。
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