The thermal protection materials and structures are widely used in hypersonic vehicles for the purpose of thermal insulation, and their mechanical behavior is one of the key issues in design and manufacture of hyperso...The thermal protection materials and structures are widely used in hypersonic vehicles for the purpose of thermal insulation, and their mechanical behavior is one of the key issues in design and manufacture of hypersonic vehicles. It is our great pleasure to present the seven papers in this special subject of Theoretical ＆ Applied Mechanics Letters （TAML） and introduce the recent progresses on the mechanical behavior of thermal protection materials and structures by the authors.展开更多
China's economic growth and economic development has entered a new stage,and the optimization and upgrading of industrial structure is the core driving force for China to achieve high-quality economic development ...China's economic growth and economic development has entered a new stage,and the optimization and upgrading of industrial structure is the core driving force for China to achieve high-quality economic development during the"14 th Five-Year Plan"period.Property tax has a conductive effect on the upgrading of industrial structure.Therefore,from the perspective of property tax and industrial structure adjustment and the relationship between them,this study summarizes the relevant research of domestic and foreign scholars.On the basis of the research,the paper puts forward some relevant policy suggestions on improving China's property tax and promoting the optimization and upgrading of China's industrial structure.展开更多
Based on The Purpose of Logical Structure School, Logic Structure, Logical Engineering, Theory of Logical Equation Structure Diagrams, and Bionic Logic Theory, this paper proposes five foundational classical theories ...Based on The Purpose of Logical Structure School, Logic Structure, Logical Engineering, Theory of Logical Equation Structure Diagrams, and Bionic Logic Theory, this paper proposes five foundational classical theories (The Purpose of the Logical Structure School, Subjective Initiative Structure, Subjective Initiative Structure Engineering, The Life-Giving Logical Equation Structure Diagram, and Bionic Logic), providing directions, methods, and criteria for foundational research on artificial intelligence, robotics and the age of intelligence.展开更多
Based on existing logic theories, this paper proposes nine classical application theories. These consist of Logical Spacetime (which includes Logical Spacetime and Logical Mathematics and Physics), Logical Fields, Log...Based on existing logic theories, this paper proposes nine classical application theories. These consist of Logical Spacetime (which includes Logical Spacetime and Logical Mathematics and Physics), Logical Fields, Logical Networks, Life Communications, Life Reasoning Activities, Life Cycle, Life Data, Life Programming and Life Learning Strategy. The application theories describe a panoramic view of the technological development of their three main subjects (artificial intelligence, robotics and intelligent society) with the strength of one school of thought.展开更多
The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the t...The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the theoretical hypothesis or expanding variables considered, likewise, on an empirical level, researchers provide survey, which contributions aimed at increasing the understanding of the phenomenon as a whole, considering the possible events in the variety and variability of firms. In particular, one of the most debated topics in the literature regards the existence or absence of relationship between the choices of financial structure and firm value, or the determination of an optimal leverage for the value. Therefore, the attention of researchers has focused on the identification of relationship between debt and equity that maximizes firm＇s performance and meet shareholders＇ expectations in terms of return on capital employed for the same risk. Hence, the aim of this paper is to provide another piece to the cognitive complexity of the phenomenon, focusing the research on Italian firms, given the importance of leverage in the financial structure of Italian firms. The methodology used is based on the analysis conducted using the Mediobanca database aggregated sector by sector to identify the main determinants of financial structure. The conclusion is that it is not possible to say with certainty which financial structure theory better represents the behavior of Italian firms concerning financial structure.展开更多
Multi-generational planting of Eucalyptus species degrades soil quality but the introduction of legumes can improve soil fertility and microbial diversity.However,the effects of introducing non-legume native tree spec...Multi-generational planting of Eucalyptus species degrades soil quality but the introduction of legumes can improve soil fertility and microbial diversity.However,the effects of introducing non-legume native tree species on soil nutrients and bacterial community structure remain poorly understood.This study investigated the impacts of the conversion of third generation monoculture Eucalyptus plantations to mixed systems including Eucalyptus urograndis with Cinnamomum camphora(EC)and E.urograndis with Castanopsis hystrix(EH),on soil chemical and biochemical properties and bacterial community structure,diversity and functions.First generation E.urophylla plantations were the control.Results show that planting the third generation Eucalyptus led to a significant decrease in p H,organic matter,nutrient content,enzyme activities(invertin,acid phosphataes,and urease),and bacterialα-diversity compare to the controls.However,the mixed planting showed significant improvement in soil chemical and biochemical attributes and bacterialα-diversity,although the E.urograndis and C.hystrix planting had no improvement.Chloroflexi(oligotrophic bacteria)were significantly enriched in third generation Eucalyptus and Eucalyptus+C.hystrix,while proteobacteria increased significantly in the E.urograndis with C.camphora plantings.The relative abundance of multiple metabolic pathways increased significantly in the third generation Eucalyptus plantations whereas membrane transportrelated genes were enriched in soils of the mixed systems.The changes in bacterial community structures in the two mixed systems were driven by diversity,organic matter and acid phosphatase,while bacterial functions were affected by invertase,NO_(3)^(-)-N,diversity and urease.These results suggest that the transformation of successive monoculture Eucalyptus plantations into mixed plantations reduces the depletion of soil nutrients and enhances the ecological function of soil microorganisms.展开更多
Capital structure denotes enterprises＇ form and proportion relation of various long-term funds source. The capital structure is the combination problem of the long-term funds about enterprise development and it is th...Capital structure denotes enterprises＇ form and proportion relation of various long-term funds source. The capital structure is the combination problem of the long-term funds about enterprise development and it is the quantity and proportion between every fund form. This paper analyzes the various factors which affect capital structural decision-making, and introduces capital structural optimization theory of the shelter benefit of tax revenue and bankruptcy cost balance. It studies the method and the evaluation criterion of capital structural optimization. And it constructs capital structural optimization model of coexistence condition of company＇s income tax and individual income tax. This will be very helpful for the rationality of enterprise capital structure.展开更多
Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features....Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.展开更多
The financial and tax system is an important part of China's financial system, and is also one of the core tools of government management and macroeconomic regulation and control. It plays an irreplaceable role in...The financial and tax system is an important part of China's financial system, and is also one of the core tools of government management and macroeconomic regulation and control. It plays an irreplaceable role in optimizing the economic operation mode and narrowing the income distribution gap. This paper focuses on small and medium-sized enterprises, briefly explains the concept and basic characteristics of small and medium-sized enterprises, analyzes the current tax situation of small and medium-sized enterprises under the traditional financial and tax system, and focuses on the positive impact of financial and tax system innovation on small and medium-sized enterprises and the countermeasures to promote the high-quality and sustainable development of small and medium-sized enterprises through financial and tax system innovation for reference.展开更多
Purpose:This paper aims to examine how the adoption decision of the internet banking in North Cyprus would be affected based on the following dimensions;the technology features,the personal characteristics,the social ...Purpose:This paper aims to examine how the adoption decision of the internet banking in North Cyprus would be affected based on the following dimensions;the technology features,the personal characteristics,the social environment and the expected risk.Design/methodology/approach:A self-administered survey was conducted with 291 participants responded to it.The partial least square approach of the structural equation modeling(PLS-SEM)is employed to investigate the direct effects of the proposed factors on the adoption decision.Additionally,the mediation test is used to examine indirect effects.Findings:Results showed that even though the participants appreciated the benefits of the online banking as the perceived usefulness factor exerts the greatest direct effect,they would rather use clear and easy-to-use websites,adding to that their assessments of the usefulness of these services are significantly influenced by the surrounding people’s views and prior experience.This is demonstrated by the total effects of the perceived ease of use and the subjective norm factors,which are greater than the direct effect of the perceived usefulness factor since both of these factors have significant direct and indirect effects mediated by the perceived usefulness factor.The negative impact of the perceived risk factor is weak compared to the previous factors.While the personal innovativeness factor showed the weakest effect among the proposed factors.展开更多
In recent years, due to low oil prices, resource countries have been carrying out oil & gas industry reforms and accelerating structural reform of their energy industry. At the supply side, taxes have been reduced...In recent years, due to low oil prices, resource countries have been carrying out oil & gas industry reforms and accelerating structural reform of their energy industry. At the supply side, taxes have been reduced; at the comsumption side, taxes are on the rise. These resource countries have also opened up their oil and gas sectors in the hopes of attracting more domestic and foreign capital. With the Paris Agreement coming into effect in 2016, green and low-carbon development has become the consensus of global energy development. Although the development of clean energy has currently slowed down because of low oil prices, clean energy will be the world's common direction of development in the long run. Currently, countries continue to support the development of clean energy, although the manners of their support are changing.展开更多
Beloved is generally considered as one of the most accomplished and renowned works by Toni Morrison.In Beloved,Sethe is constantly under the gaze of whites and is reduced to the Other situated at the bottom of the pow...Beloved is generally considered as one of the most accomplished and renowned works by Toni Morrison.In Beloved,Sethe is constantly under the gaze of whites and is reduced to the Other situated at the bottom of the power structure of society.Under the school teacher's disdainful gaze,she becomes the Other between animal and human and loses her subjectivity.Under Amy's sympathetic gaze,Sethes feels ashamed of her status as a black woman and falls into identity crisis.However,Sethe struggles to resist whites' oppression and reconstruct her subjectivity through the oppositional gaze.The reversal of the subject and object of the gaze exposes the cruelty and inhumanity of slavery and deconstructs the binary opposition between blacks and whites.展开更多
Purpose: This paper intends to explore methodologies and indicators for the analysis of overlapping structures and evolution properties in a co-citation network, and provide reference for overlapping structure analysi...Purpose: This paper intends to explore methodologies and indicators for the analysis of overlapping structures and evolution properties in a co-citation network, and provide reference for overlapping structure analysis of other scientific networks.Design/methodology/approach: The Q-value variance is defined to achieve overlapping structures of different levels in the scientific networks. At the same time, analyses for time correlation variance and subject correlation variance are used to present the formation of overlapping structures in scientific networks. As a test, a co-citation network of highly cited papers on Molecular Biology & Genetics from Essential Science Indicator(ESI) is taken as an example for an empirical analysis.Findings: Our research showed that the Q-value variance is effective for achieving the desired overlapping structures. Meanwhile, the time correlation variance and subject correlation variance are equally useful for uncovering the evolution progress of scientific research, and the properties of overlapping structures in the research of co-citation network as well.Research limitations: In this paper, the theoretical analysis and verification of time and subject correlation variances are still at its initial stage. Further studies in this regard need to take actual evolution of research areas into consideration.Practical implications: Evolution properties of overlapping structures pave the way for overlapping and evolution analysis of disciplines or areas, this study is of practical value for the planning of scientific and technical innovation.Originality/value: This paper proposes an analytical method of time correlation variance and subject correlation variance based on the evolution properties of overlapping structures, which would provide the foundation for the evolution analysis of disciplines and interdisciplinary research.展开更多
China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individua...China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.展开更多
Chinese is a topic-prominent language while English is a subject-prominent one.This paper,based on the typological differences between the two languages,analyzes their basic structure.Also,it explores some skills on s...Chinese is a topic-prominent language while English is a subject-prominent one.This paper,based on the typological differences between the two languages,analyzes their basic structure.Also,it explores some skills on selecting a subject in transferring TC structure into SP structure.展开更多
基金support from the Natural Science Foundation of China(91016029,91216302,and 91216301)
文摘The thermal protection materials and structures are widely used in hypersonic vehicles for the purpose of thermal insulation, and their mechanical behavior is one of the key issues in design and manufacture of hypersonic vehicles. It is our great pleasure to present the seven papers in this special subject of Theoretical ＆ Applied Mechanics Letters （TAML） and introduce the recent progresses on the mechanical behavior of thermal protection materials and structures by the authors.
基金Supported by 2023 Jiangxi Provincial Innovation and Entrepreneurship Training Project(202310414021).
文摘China's economic growth and economic development has entered a new stage,and the optimization and upgrading of industrial structure is the core driving force for China to achieve high-quality economic development during the"14 th Five-Year Plan"period.Property tax has a conductive effect on the upgrading of industrial structure.Therefore,from the perspective of property tax and industrial structure adjustment and the relationship between them,this study summarizes the relevant research of domestic and foreign scholars.On the basis of the research,the paper puts forward some relevant policy suggestions on improving China's property tax and promoting the optimization and upgrading of China's industrial structure.
文摘Based on The Purpose of Logical Structure School, Logic Structure, Logical Engineering, Theory of Logical Equation Structure Diagrams, and Bionic Logic Theory, this paper proposes five foundational classical theories (The Purpose of the Logical Structure School, Subjective Initiative Structure, Subjective Initiative Structure Engineering, The Life-Giving Logical Equation Structure Diagram, and Bionic Logic), providing directions, methods, and criteria for foundational research on artificial intelligence, robotics and the age of intelligence.
文摘Based on existing logic theories, this paper proposes nine classical application theories. These consist of Logical Spacetime (which includes Logical Spacetime and Logical Mathematics and Physics), Logical Fields, Logical Networks, Life Communications, Life Reasoning Activities, Life Cycle, Life Data, Life Programming and Life Learning Strategy. The application theories describe a panoramic view of the technological development of their three main subjects (artificial intelligence, robotics and intelligent society) with the strength of one school of thought.
文摘The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the theoretical hypothesis or expanding variables considered, likewise, on an empirical level, researchers provide survey, which contributions aimed at increasing the understanding of the phenomenon as a whole, considering the possible events in the variety and variability of firms. In particular, one of the most debated topics in the literature regards the existence or absence of relationship between the choices of financial structure and firm value, or the determination of an optimal leverage for the value. Therefore, the attention of researchers has focused on the identification of relationship between debt and equity that maximizes firm＇s performance and meet shareholders＇ expectations in terms of return on capital employed for the same risk. Hence, the aim of this paper is to provide another piece to the cognitive complexity of the phenomenon, focusing the research on Italian firms, given the importance of leverage in the financial structure of Italian firms. The methodology used is based on the analysis conducted using the Mediobanca database aggregated sector by sector to identify the main determinants of financial structure. The conclusion is that it is not possible to say with certainty which financial structure theory better represents the behavior of Italian firms concerning financial structure.
基金fully funded by the Natural Science Foundation of Guangdong Province(Grant No.2020A1515011404)Guangxi Major Science and Technology Project(Grant No.AA17204087-9)+2 种基金Guangdong Forestry SciTech Innovation Platform Project(Grant No.2020-KYXM-09)China National Key R&D Program during the 13th Five-year Plan Period(Grant No.2016YFD0600504)the Operation Project for Guangdong Zhanjiang Eucalyptus Forest Ecosystem National Positioning Observation and Research Station(Grant No.2019132141)。
文摘Multi-generational planting of Eucalyptus species degrades soil quality but the introduction of legumes can improve soil fertility and microbial diversity.However,the effects of introducing non-legume native tree species on soil nutrients and bacterial community structure remain poorly understood.This study investigated the impacts of the conversion of third generation monoculture Eucalyptus plantations to mixed systems including Eucalyptus urograndis with Cinnamomum camphora(EC)and E.urograndis with Castanopsis hystrix(EH),on soil chemical and biochemical properties and bacterial community structure,diversity and functions.First generation E.urophylla plantations were the control.Results show that planting the third generation Eucalyptus led to a significant decrease in p H,organic matter,nutrient content,enzyme activities(invertin,acid phosphataes,and urease),and bacterialα-diversity compare to the controls.However,the mixed planting showed significant improvement in soil chemical and biochemical attributes and bacterialα-diversity,although the E.urograndis and C.hystrix planting had no improvement.Chloroflexi(oligotrophic bacteria)were significantly enriched in third generation Eucalyptus and Eucalyptus+C.hystrix,while proteobacteria increased significantly in the E.urograndis with C.camphora plantings.The relative abundance of multiple metabolic pathways increased significantly in the third generation Eucalyptus plantations whereas membrane transportrelated genes were enriched in soils of the mixed systems.The changes in bacterial community structures in the two mixed systems were driven by diversity,organic matter and acid phosphatase,while bacterial functions were affected by invertase,NO_(3)^(-)-N,diversity and urease.These results suggest that the transformation of successive monoculture Eucalyptus plantations into mixed plantations reduces the depletion of soil nutrients and enhances the ecological function of soil microorganisms.
文摘Capital structure denotes enterprises＇ form and proportion relation of various long-term funds source. The capital structure is the combination problem of the long-term funds about enterprise development and it is the quantity and proportion between every fund form. This paper analyzes the various factors which affect capital structural decision-making, and introduces capital structural optimization theory of the shelter benefit of tax revenue and bankruptcy cost balance. It studies the method and the evaluation criterion of capital structural optimization. And it constructs capital structural optimization model of coexistence condition of company＇s income tax and individual income tax. This will be very helpful for the rationality of enterprise capital structure.
文摘Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.
文摘The financial and tax system is an important part of China's financial system, and is also one of the core tools of government management and macroeconomic regulation and control. It plays an irreplaceable role in optimizing the economic operation mode and narrowing the income distribution gap. This paper focuses on small and medium-sized enterprises, briefly explains the concept and basic characteristics of small and medium-sized enterprises, analyzes the current tax situation of small and medium-sized enterprises under the traditional financial and tax system, and focuses on the positive impact of financial and tax system innovation on small and medium-sized enterprises and the countermeasures to promote the high-quality and sustainable development of small and medium-sized enterprises through financial and tax system innovation for reference.
文摘Purpose:This paper aims to examine how the adoption decision of the internet banking in North Cyprus would be affected based on the following dimensions;the technology features,the personal characteristics,the social environment and the expected risk.Design/methodology/approach:A self-administered survey was conducted with 291 participants responded to it.The partial least square approach of the structural equation modeling(PLS-SEM)is employed to investigate the direct effects of the proposed factors on the adoption decision.Additionally,the mediation test is used to examine indirect effects.Findings:Results showed that even though the participants appreciated the benefits of the online banking as the perceived usefulness factor exerts the greatest direct effect,they would rather use clear and easy-to-use websites,adding to that their assessments of the usefulness of these services are significantly influenced by the surrounding people’s views and prior experience.This is demonstrated by the total effects of the perceived ease of use and the subjective norm factors,which are greater than the direct effect of the perceived usefulness factor since both of these factors have significant direct and indirect effects mediated by the perceived usefulness factor.The negative impact of the perceived risk factor is weak compared to the previous factors.While the personal innovativeness factor showed the weakest effect among the proposed factors.
文摘In recent years, due to low oil prices, resource countries have been carrying out oil & gas industry reforms and accelerating structural reform of their energy industry. At the supply side, taxes have been reduced; at the comsumption side, taxes are on the rise. These resource countries have also opened up their oil and gas sectors in the hopes of attracting more domestic and foreign capital. With the Paris Agreement coming into effect in 2016, green and low-carbon development has become the consensus of global energy development. Although the development of clean energy has currently slowed down because of low oil prices, clean energy will be the world's common direction of development in the long run. Currently, countries continue to support the development of clean energy, although the manners of their support are changing.
文摘Beloved is generally considered as one of the most accomplished and renowned works by Toni Morrison.In Beloved,Sethe is constantly under the gaze of whites and is reduced to the Other situated at the bottom of the power structure of society.Under the school teacher's disdainful gaze,she becomes the Other between animal and human and loses her subjectivity.Under Amy's sympathetic gaze,Sethes feels ashamed of her status as a black woman and falls into identity crisis.However,Sethe struggles to resist whites' oppression and reconstruct her subjectivity through the oppositional gaze.The reversal of the subject and object of the gaze exposes the cruelty and inhumanity of slavery and deconstructs the binary opposition between blacks and whites.
基金supported by the National Science Library of Chinese Academy of Sciences
文摘Purpose: This paper intends to explore methodologies and indicators for the analysis of overlapping structures and evolution properties in a co-citation network, and provide reference for overlapping structure analysis of other scientific networks.Design/methodology/approach: The Q-value variance is defined to achieve overlapping structures of different levels in the scientific networks. At the same time, analyses for time correlation variance and subject correlation variance are used to present the formation of overlapping structures in scientific networks. As a test, a co-citation network of highly cited papers on Molecular Biology & Genetics from Essential Science Indicator(ESI) is taken as an example for an empirical analysis.Findings: Our research showed that the Q-value variance is effective for achieving the desired overlapping structures. Meanwhile, the time correlation variance and subject correlation variance are equally useful for uncovering the evolution progress of scientific research, and the properties of overlapping structures in the research of co-citation network as well.Research limitations: In this paper, the theoretical analysis and verification of time and subject correlation variances are still at its initial stage. Further studies in this regard need to take actual evolution of research areas into consideration.Practical implications: Evolution properties of overlapping structures pave the way for overlapping and evolution analysis of disciplines or areas, this study is of practical value for the planning of scientific and technical innovation.Originality/value: This paper proposes an analytical method of time correlation variance and subject correlation variance based on the evolution properties of overlapping structures, which would provide the foundation for the evolution analysis of disciplines and interdisciplinary research.
文摘China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.
文摘Chinese is a topic-prominent language while English is a subject-prominent one.This paper,based on the typological differences between the two languages,analyzes their basic structure.Also,it explores some skills on selecting a subject in transferring TC structure into SP structure.
