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财产课税税种设置的国际比较：以G20为样本

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国际税收 2019年第11期 13-18页

作者：马国强东北财经大学

本文以除中国、欧盟以外的其他G20成员为样本考察财产课税的税种类型与税种组合方式。在税种类型方面,将财产课税划分为综合财产税与分类财产税,进而将分类财产税划分为财产占用税与财产转让税,并将财产占用税划分为不动产占用税、动产... 详细信息

本文以除中国、欧盟以外的其他G20成员为样本考察财产课税的税种类型与税种组合方式。在税种类型方面,将财产课税划分为综合财产税与分类财产税,进而将分类财产税划分为财产占用税与财产转让税,并将财产占用税划分为不动产占用税、动产占用税与资产税,将财产转让税划分为财产有偿转让税与财产无偿转让税。在税种组合方式方面,将财产课税划分为分类财产税制度、综合财产税制度与分类综合财产税制度三种模式,并将分类财产税制度划分为财产占用领域全域财产税制度、非全域财产税制度和财产占用与转移领域全域财产税制度、非全域财产税制度四种具体模式。借鉴G20成员财产课税的税种类型,我国应单独设置燃料税、不动产转让税、证券交易税、遗产税与赠与税。借鉴G20成员财产课税的税种组合方式,我国应借鉴实行分类财产税制度。

关键词：财产课税财产占用税财产转让税分类财产税制度综合财产税制度分类综合财产税制度

“优势区位趋边”现象研究——空间现象与理论模型的契合分析

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城市发展研究 2008年第6期15卷 76-81页

作者：卢锐马国强浙江省城乡规划设计研究院南京大学地理与海洋科学学院

论文关注了"一些欠发达地区的中心城市位于区域边缘,而并不是按中心地理论处于区域中心",以及"一些欠发达地区原有中心城市发展缓慢,而处于地区边缘靠近发达地区的城镇发展迅速"(即"优势区位趋边")的现象,并以中心地理论为基础解释了这... 详细信息

论文关注了"一些欠发达地区的中心城市位于区域边缘,而并不是按中心地理论处于区域中心",以及"一些欠发达地区原有中心城市发展缓慢,而处于地区边缘靠近发达地区的城镇发展迅速"(即"优势区位趋边")的现象,并以中心地理论为基础解释了这一现象存在的客观性。初步探讨其机理,最后给出了作者对优势区位趋边的理解,并分析了其研究意义。

关键词：优势区位趋边中心地理论机理

SiO_2-B_2O_3-ZrO_2陶瓷涂层的制备及性能

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北京化工大学学报（自然科学版） 2013年第6期40卷 50-55页

作者：马国强李友芬北京化工大学材料科学与工程学院材料电化学过程与技术北京市重点实验室北京100029

采用料浆法以水玻璃为粘结剂在不锈钢基体表面制备了主要组成为SiO2-B2O3-ZrO2的陶瓷涂层。利用XRD、TG-DTA、SEM分析了陶瓷涂层的相组成及显微组织,并测试了涂层的抗热震性能和显微硬度。结果表明,当陶瓷骨料(g)与水玻璃(mL)的比例为1... 详细信息

采用料浆法以水玻璃为粘结剂在不锈钢基体表面制备了主要组成为SiO2-B2O3-ZrO2的陶瓷涂层。利用XRD、TG-DTA、SEM分析了陶瓷涂层的相组成及显微组织,并测试了涂层的抗热震性能和显微硬度。结果表明,当陶瓷骨料(g)与水玻璃(mL)的比例为1∶20时,在850℃下保温30 min可得到结构致密的陶瓷涂层;在800℃下涂层经热震31次无裂纹,无脱落,表面显微硬度达到456.8 MPa;所制备的陶瓷涂层与不锈钢基体之间不仅有机械物理的嵌合,还存在元素扩散,涂层与基体密着性好,结合紧密。

关键词：陶瓷涂层料浆法 SiO2-B2O3-ZrO2 抗热震性能

Identification of FOXO1 as a geroprotector in human synovium through single-nucleus transcriptomic profiling

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Protein & Cell 2024年第6期15卷 441-459页

作者： Feifei Liu Yi Lu Xuebao Wang Shuhui Sun Huize Pan Min Wang Zehua Wang Weiqi Zhang Shuai ma guoqiang Sun Qun Chu Si Wang Jing Qu Guang-Hui Liu State Key Laboratory of Membrane Biology Institute of ZoologyChinese Academy of SciencesBeijing 100101China Sports Medicine Department Beijing Jishuitan HospitalCapital Medical UniversityBeijing 100035China State Key Laboratory of Stem Cell and Reproductive Biology Institute of ZoologyChinese Academy of SciencesBeijing 100101China University of Chinese Academy of Sciences Beijing 100049China Institute for Stem Cell and Regeneration Chinese Academy of SciencesBeijing 100101China Beijing Institute for Stem Cell and Regenerative Medicine Beijing 100101China National Laboratory of Biomacromolecules Institute of BiophysicsChinese Academy of SciencesBeijing 100101China Division of Life Sciences and Medicine School of Life SciencesUniversity of Science and Technology of ChinaHefei 230001China CAS Key Laboratory of Genomic and Precision Medicine Beijing Institute of GenomicsChinese Academy of Sciences and China National Center for BioinformationBeijing 100101China The Fifth People’s Hospital of Chongqing Chongqing 400062China Advanced Innovation Center for Human Brain Protection and National Clinical Research Center for Geriatric Disorders Xuanwu Hospital Capital Medical UniversityBeijing 100053China Aging Translational Medicine Center International Center for Aging and CancerBeijing Municipal Geriatric Medical Research CenterXuanwu HospitalCapital Medical UniversityBeijing 100053China

The synovium,a thin layer of tissue that is adjacent to the joints and secretes synovial fluid,undergoes changes in aging that contribute to intense shoulder pain and other joint ***,the mechanism underlying human synovial aging remains poorly ***,we generated a comprehensive transcriptomic profile of synovial cells present in the subacromial synovium from young and aged *** delineating aging-related transcriptomic changes across different cell types and their associated regulatory networks,we identified two subsets of mesenchymal stromal cells(MSCs)in human synovium,which are lining and sublining MSCs,and found that angiogenesis and fibrosis-associated genes were upregulated whereas genes associated with cell adhesion and cartilage development were downregulated in aged ***,the specific cell-cell communications in aged synovium mirrors that of aging-related inflammation and tissue remodeling,including vascular hyperplasia and tissue *** particular,we identified forkhead box O1(FOXO1)as one of the major regulons for aging differentially expressed genes(DEGs)in synovial MSCs,and validated its downregulation in both lining and sublining MSC populations of the aged *** human FOXO1-depleted MSCs derived from human embryonic stem cells,we recapitulated the senescent phenotype observed in the subacromial synovium of aged *** data indicate an important role of FOXO1 in the regulation of human synovial ***,our study improves our understanding of synovial aging during joint degeneration,thereby informing the development of novel intervention strategies aimed at rejuvenating the aged joint.

关键词： FOXO1 degeneration inflammation

Designing regional pattern for ecosystem restoration:A case study

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Science China(Technological Sciences) 2006年第z1期49卷 86-97页

作者： LI guoqiang , ma Keming, FU Bojie & LIU Shiling State Key Lab of Systems Ecology, Research Center for Eco-environmental Sciences, Chinese Academy of Sciences, Beijing 100085, China Department of Water Environment, China Institute of Water Resources and Hydropower Research, Beijing 100038, China School of Environmental Sciences, Beijing Normal University, Beijing 100875, China State Key Lab of Systems Ecology Research Center for Eco-environmental Sciences Chinese Academy of Sciences Beijing 100085 China

Designing regional pattern is challenging for ecosystem restoration both in theory and in practice. The present study proposed a new approach to design regional pattern for ecosystem restoration with a case in the arid valley of Upper Minjiang River, SW China. The procedures are: (1) Determine the regional pattern of main environmental factors based on the relationships between the important environmental factors and the main geographical factors generated from DEM data. (2) Overlay the maps of the main environmental factors. (3) Generate a lookup table according to the species selection rule we proposed to link the candidate restoration species to the main environmental factors.(4) Determine the regional pattern of ecosystem restoration by positioning the restoration species in the map of environmental factors according to the lookup table. The regional restoration pattern designed in this way would be applicable not only to restoring a region, but also to predicting the future landscape change.

关键词： environmental factors, GIS, restoration species, Upper Minjiang River Valley.

城镇化背景下中国农村家庭住房的集约性特征分析

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中国农业资源与区划 2016年第1期37卷 143-150页

作者：马国强樊星北京大学城市与环境学院

中国土地资源稀缺而住房需求庞大,长期形成的农村家庭住房粗放建设惯性与当前城镇化的快速增长因素相互叠加,会造成资源与资金的浪费,不利于农村的可持续发展,因此须提倡面向集约型的农村家庭住房模式。为此,文章设计投资强度、用地强... 详细信息

中国土地资源稀缺而住房需求庞大,长期形成的农村家庭住房粗放建设惯性与当前城镇化的快速增长因素相互叠加,会造成资源与资金的浪费,不利于农村的可持续发展,因此须提倡面向集约型的农村家庭住房模式。为此,文章设计投资强度、用地强度及使用强度等3个集约性指标来分析城镇化背景下中国农村家庭住房的集约性特征,以期为有关工作提供参考。首先总结各指标的省际差异与空间格局特征,再聚类分析集约类型特征,接着考察背景因素人口城镇化率与影响因素农村收入水平、村庄用地宽松程度、地形平坦程度、农村人口净流出强度等对农村家庭住房集约性的影响,最后结合城镇化率水平差异探讨各省农村家庭住房集约化的态势。研究表明:2010年时,各省之间农村收入水平与投资强度、用地强度呈正相关性,与使用强度呈负相关性;用地紧张的省份,使用强度一般较低,如果同时地形崎岖,则还会有用地强度较高的特点;农村人口净流出较多的省份,通常用地强度较高且使用强度较低;各省之间随着城镇化率变高,投资强度增大的趋势比较明显,但使用强度未呈现显著的单向变化,住房高度则呈现差异化发展格局。各省的现状集约性程度存在与其城镇化率水平不相称的情形,由此可能导致资源与资金的浪费,值得引起关注并加以干预。

关键词：中国城镇化农村家庭住房集约性特征

Enhanced ferroelectric and improved leakage of BFO-based thin films through increasing entropy strategy

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International Journal of Minerals,Metallurgy and materials 2024年第10期31卷 2263-2273页

作者： Dongfei Lu guoqiang Xi Hangren Li Jie Tu Xiuqiao Liu Xudong Liu Jianjun Tian Linxing Zhang Institute for Advanced materials Technology University of Science and Technology BeijingBeijing 100083China

BiFeO_(3)(BFO)has received considerable attention as a lead-free ferroelectric film due to its large theoretical remnant ***,BFO suffers from a large leakage current,resulting in poor ferroelectric ***,the sol-gel method was used to deposit a series of BFO-based thin films on fluorine-doped tin oxide substrates,and the effects of the substitution of the elements Co,Cu,Mn(B-site)and Sm,Eu,La(A-site)on the crystal structure,ferroelectricity,and leakage current of the BFO-based thin films were *** confirmed that lattice distortion by X-ray diffraction can be attributed to the substitution of individual elements in the BFO-based *** and Eu substitutions contribute to the lattice distortion in a pseudo-cubic structure,while La is biased toward *** force microscopy confirmed that reversible switching of ferroelectric domains by nearly 180°can be realized through the prepared *** ferroelectric hysteresis loops showed that the order for the polarization contribution is as follows:Cu>Co>Mn(B-site),Sm>La>Eu(A-site).The current density voltage curves indicated that the order for leakage contribution is as follows:Mnmation of dense grains,and the grain size distribution statistics proved that La element promotes the reduction of grain size,leading to the increase of grain boundaries and the reduction of ***,a Bi_(0.985)Sm_(0.045)La_(0.03)Fe_(0.96)Co_(0.02)Cu_(0.02)O_(3)(SmLa-CoCu)thin film with a qualitative leap in the remnant polarization from 25.5(Bi_(0.985)Sm_(0.075)FeO_(3))to 98.8µC/cm^(2)(SmLa-CoCu)was prepared through the syner-gistic action of Sm,La,Co,and Cu *** leakage current is also drastically reduced from 160 to 8.4 ma/cm^(2)at a field strength of 150 kV/***,based on the increasing entropy strategy of chemical engineering,this st

关键词： increasing entropy synergistic ferroelectric film remnant polarization leakage current

优质学区社区邻里交往特征及其社会空间效应——以南京市银城小学学区为例

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地域研究与开发 2022年第1期41卷 73-78页

作者：马国强赵静孙燕南京晓庄学院环境科学学院南京211171 南京财经大学公共管理学院南京210023

优质学区社区作为当前最为活跃的城市社会空间之一,深刻影响着城市社会空间的重构与分异。基于邻里交往的视角,利用针对南京市银城小学学区居民的问卷调查,分析了优质学区社区的邻里交往特征,据此揭示其社会-空间效应。结果表明:(1)作... 详细信息

优质学区社区作为当前最为活跃的城市社会空间之一,深刻影响着城市社会空间的重构与分异。基于邻里交往的视角,利用针对南京市银城小学学区居民的问卷调查,分析了优质学区社区的邻里交往特征,据此揭示其社会-空间效应。结果表明:(1)作为典型的名校学区社区,银城小学学区的邻里交往表现出低相识度、浅层次、网络化、低认同度、以教育为中心的特点。(2)透过邻里交往讨论优质学区社区的社会-空间特征:居住和交往空间日益成为物质空壳,交往主体和行为成为没有内容和情感支持的“形式”,流动性加剧又引致社会认同锁定在低水平而难以提升。(3)根本上,优质学区社区的社会-空间凸显分离甚至对立的趋势,不断催生学区社区的异化。

关键词：优质学区社区邻里交往社会空间效应南京市

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突出薄煤层顺层瓦斯预抽钻孔合理布置研究

煤矿安全 2019年第4期50卷 1-5页

作者：马国强陈久福煤炭科学技术研究院有限公司安全分院北京100013 煤炭资源高效开采与洁净利用国家重点实验室北京100013 重庆能投渝新能源有限公司重庆400061

针对松藻煤矿突出薄煤层工作面顺层瓦斯预抽钻孔布置参数与抽采达标时间关系不清,难以适应矿井采掘接替要求、浪费钻孔工程量的问题,分析了不同钻孔布置参数对抽采达标时间的影响规律,制定了抽采达标时间现场考察方案,并在2215-2工作面... 详细信息

针对松藻煤矿突出薄煤层工作面顺层瓦斯预抽钻孔布置参数与抽采达标时间关系不清,难以适应矿井采掘接替要求、浪费钻孔工程量的问题,分析了不同钻孔布置参数对抽采达标时间的影响规律,制定了抽采达标时间现场考察方案,并在2215-2工作面进行了现场考察试验。试验结果表明:缩小钻孔间距可有效缩短抽采达标时间,钻孔直径为φ65mm、钻孔间距由5m缩小至3m,吨煤钻孔量增加70%,抽采达标时间由71d缩短至32d;同步增大钻孔直径和钻孔间距将增加抽采达标时间,钻孔直径由φ65mm增大至φ87mm、钻孔间距由5 m增大至8m,吨煤钻孔量减少40%,抽采达标时间由71d增加至93d。

关键词：瓦斯突出薄煤层顺层钻孔瓦斯预抽抽采标准钻孔布置