In Taiwan,many steel and RC structures near the coast have chloride-induced damage.As the service period of structures increases,their safety and serviceabi
Probability based safety concepts are employed in developing a design manual for long-span cablesupported bridges in Korea.In order to offer flexibility to
Growth in demand for rail transportation across Europe is predicted to continue.Much of this growth will have to be accommodated on existing lines that cont
第一条:为了照顾家庭确实贫苦的革命烈士、革命军人、革命工作者(暂限党、政、军、民、学各部门供给制人员)之子女入学困难,及鼓励工农劳动人民子女入学,培养大批新知识份子
Structural elements composed by riveted angles and sheets exhibit over time dangerous distortions,provoked by the rust grown inside the interstices and to i
一、會議於十月三十日開幕,十一月五日闭幕,除召開群众大會追悼任弼時同志佔半天并休會一天外,正式会议時間,為五天半,開幕式与閉幕式是和省軍政委員會聯合举行的,省府委出
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在当前财政政策逆周期发力被赋予更多期望的背景下,本文基于理论模型并运用22个国家和地区2000-2018年非金融类上市企业数据和结构性财政赤字率数据,实证检验了扩张性财政政
Taiwan is situated in a high seismic hazard region and has been experienced a lot of earthquakes.Since the Chi-Chi earthquake,the seismic assessment for the
税收征管对企业财务会计行为的影响一直受到广泛关注,但如何界定政府税收征管力度仍引起学者较大争议。本文以2003—2006年中国工业企业为样本,以2002年“所得税分享改革”为自然实验,采用断点回归设计方法,研究了税收征管力度对企业盈余管理的影响。研究发现,国税局征管能够抑制企业的盈余管理行为,尤其降低了企业向下盈余管理程度。进一步研究发现,民营企业、位于竞争激烈行业内企业、位于市场化程度低省份的企业,国税局征管对企业盈余管理行为的抑制作用更为明显。上述结果表明,税收征管作为一种有效的公司外部治理机制,可以