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税收压力、资本挤占与工资份额——基于中国制造业上市公司数据的研究

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当代财经 2016年第10期 3-14页

作者：钟春平陈亮薛翠英中国社会科学院财经战略研究院北京100045 中国人民银行武汉分行湖北武汉430071 中国民生银行深圳分行广东深圳518040

从微观层面测算了劳动所得占比,并试图从制度层面揭示劳动所得占比较低的深层次原因、背后的利益分配机制和内在逻辑。利用中国制造业上市公司的数据,测算了企业支付的工资份额的变动趋势,并对工资份额的影响因素进行计量检验。结果表明... 详细信息

从微观层面测算了劳动所得占比,并试图从制度层面揭示劳动所得占比较低的深层次原因、背后的利益分配机制和内在逻辑。利用中国制造业上市公司的数据,测算了企业支付的工资份额的变动趋势,并对工资份额的影响因素进行计量检验。结果表明,平均而言,税收占比最高,达41%,劳动份额为32.8%,资本份额为26.2%;资本的份额在上升,大体表明劳动者处于不利的地位。分析表明,工资份额受劳资双方利益获取能力和企业对政府税费、资本成本支付水平的共同影响,在劳动方缺乏足够保护的情况下,企业将过高的税费、资本压力转嫁给劳动者,造成了工资份额的下降。其内在原因在于,政府向企业征税,企业则向劳动者挤占工资,劳动者缺乏足够的权益保护能力,最终导致了劳动者工资及其份额较低和下降。

关键词：工资份额制造业上市公司税收压力

Pan-African metamorphism and magmatism in the Prydz Belt,East Antarctica:a geochronological perspective

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Advances in Polar Science 2024年第2期35卷 143-156页

作者： BAO Hong WANG Wei-(RZ) LIU Xinshu ZHAO Yue GONG Tingnan LIU Xiaochun cui ying TIAN Zuolin Institute of Geomechanics Chinese Academy of Geological SciencesBeijing 100081China Key Laboratory of Paleomagnetism and Tectonic Reconstruction Ministry of Natural ResourcesBeijing 100081China China University of Geosciences(Beijing) Beijing 100081China MOE Key Laboratory of Orogenic Belt and Crustal Evolution School of Earth and Space SciencesPeking UniversityBeijing 100871China Institute of Geology Chinese Academy of Geological SciencesBeijing 100037China

The Prydz Belt in East Antarctica underwent extensive reworking during the late Neoprotertozoic–early Paleozoic Pan-African orogeny,which is characterized by granulite facies,clockwise P–T paths,and high dT/dP *** study compiles the existing age and composition data of zircon and monazite from metamorphic rocks and links their key characteristics to the metamorphic evolution of the Prydz *** frequency of zircon U–Pb ages starts to increase noticeably from~555 Ma,peaking between 530 Ma and 520 Ma,followed by a dramatic decline after 520 *** Th/U values(>0.1)of zircon are observed from~545 Ma,displaying a noticeable increasing trend in Th/U values before a rapid decline from~520 *** frequency of monazite ages progressively increases from~540 Ma,reaching its peak at 515 Ma,and then rapidly decreases after 490 *** with the crystallization behaviors of zircon and monazite,this study suggests that the systematic changes in Th/U values of zircon after 545 Ma indicate a transition in the thermal regime of the Prydz Belt towards the cooling *** growth of zircon and monazite corresponds to the post-peak cooling process,while the crystallization peak of monazite lags behind that of zircon by~5–15 Ma,which indicates a relatively low cooling *** the granitic intrusions accompanied the entire metamorphic evolution,the majority of them are younger than 520 *** results suggest that the Pan-African event likely peaked at~555–545 Ma and gradually cooled to near-solidus conditions at~520–510 Ma,with a relatively slow average cooling process.

关键词： East Antarctica Prydz Belt Pan-African orogeny zircon monazite U–Pb dating

Nano-effect enhanced cooperative luminescence of Yb^(3+) clusters in bulk materials

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Journal of Rare Earths 2024年第3期42卷 473-478,I0002页

作者： Daguang Li Jiahao cui Yanhui Dong Hao cui Dan Zhao Weiping Qin State Key Laboratory on Integrated Optoelectronics College of Electronic Science and EngineeringJilin UniversityChangchun130012China

In order to improve the multi-ion cooperative transition, we proposed and exploited a novel nanoscale effect, namely the nanoshell effect in bulk materials. Based on the effect, an optimal material structure was designed by coating the surfaces of Ca F_(2):Yb^(3+)micron size particles with ZrO_(2). An about 2 times higher intensity of cooperative luminescence is observed upon laser excitation at 980 nm. Dynamical analysis exhibits that the novel effect plays a key role in improving the performance of cooperative transitions. Our results also suggest that the nanoshell effect in bulk materials is likely to be significant in some special cases, which have not been reported yet in the literature.

关键词： Yb^(3+)cluster ZrO_(2) Nanoshell Enhancement Cooperative luminescence Rare earths

N-glycan biosignatures as a potential diagnostic biomarker for earlystage pancreatic cancer

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World Journal of Gastrointestinal Oncology 2024年第3期16卷 659-669页

作者： Yan-Rong Wen Xia-Wen Lin Yu-Wen Zhou Lei Xu Jun-Li Zhang cui-ying Chen Jian He Department of Nuclear Medicine Nanjing Drum Tower HospitalAffiliated Hospital of Medical SchoolNanjing UniversityNanjing 210008Jiangsu ProvinceChina Department of Research and Development Sysdiagno(Nanjing)Biotech Co.LtdNanjing 210008Jiangsu ProvinceChina

BACKGROUND Pancreatic ductal adenocarcinoma(PDAC)has a poor prognosis,with a 5-year survival rate of less than 10%,owing to its late-stage *** detection of pancreatic cancer(PC)can significantly increase survival *** To identify the serum biomarker signatures associated with early-stage PDAC by serum N-glycan *** An extensive patient cohort was used to determine a biomarker signature,in-cluding patients with PDAC that was well-defined at an early stage(stages I and II).The biomarker signature was derived from a case-control study using a case-cohort design consisting of 29 patients with stage I,22 with stage II,4 with stage III,16 with stage IV PDAC,and 88 *** used multiparametric analysis to identify early-stage PDAC N-glycan signatures and developed an N-glycan sig-nature-based diagnosis model called the“Glyco-model”.RESULTS The biomarker signature was created to discriminate samples derived from patients with PC from those of controls,with a receiver operating characteristic area under the curve of *** addition,the biomarker signature combined with cancer antigen 19-9 could discriminate patients with PDAC from controls,with a receiver operating characteristic area under the curve of ***-model demonstrated favorable diagnostic performance in all stages of *** diagnostic sensitivity for stage I PDAC was 89.66%.Core Tip:This study employed a patient cohort to investigate the N-glycan signature of early-stage pancreatic cancer(PC).Serum N-glycans analysis was conducted to identify the serum biomarker signature associated with early-stage pancreatic ductal adenocarcinoma(PDAC),resulting in the identification of nine early-stage PDAC N-glycan ***,utilizing these biosignatures,a diagnostic model named the“Glyco-model”was developed,demonstrating promising diagnostic performance across all stages of *** study revealed that the diagnostic sensitivity for stage I PDAC was determined to be 89.66%.Co

关键词： Glycomics N-glycans Biomarkers Pancreatic cancer Predictive modeling

Research Progress in the Fabrication of Covalent Organic Framework Membranes for Chemical Separations

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Chinese Journal of Polymer Science 2024年第2期42卷 141-158,I0005页

作者： cui-Ting Ding Jin-Qiu Yuan Meng-ying Xie Qing-Yuan Liu Zeng-Guang Yao Shi-Yu Zhang Run-Nan Zhang Hong Wu Zhong-Yi Jiang Key Laboratory for Green Chemical Technology of Ministry of Education School of Chemical Engineering and TechnologyTianjin UniversityTianjin300072China Zhejiang Institute of Tianjin University NingboZhejiang315201China Haihe Laboratory of Sustainable Chemical Transformations Tianjin300192China Tianjin Key Laboratory of Membrane Science and Desalination Technology Tianjin UniversityTianjin300072China Joint School of National University of Singapore and Tianjin University International Campus of Tianjin UniversityBinhai New CityFuzhou350207China

Membrane technology has become one of the most promising separation technologies for its energy saving, high separation efficiency, environmental friendliness, and economic feasibility. Covalent organic frameworks(COFs) with intrinsically high porosity, controllable pore size, uniform pore size distribution and long-range ordered channel structure, have emerged as next-generation materials to fabricate advanced separation membranes. This feature article summarizes some latest studies in the development of pure COF membranes in our lab, including their fabrication and applications in chemical separations. Finally, current challenges facing high-performance COF separation membranes are discussed.

关键词： Covalent organic frameworks Covalent organic framework membranes Water treatment Organic solvent nanofiltration Gas separation

Timing and Spectral Analysis of the Black Hole X-Ray Binary MAXI J1803-298 with Insight-HXMT Data

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Research in Astronomy and Astrophysics 2024年第6期24卷 209-224页

作者： ying-Chen Xu Jin-Lu Qu MMéndez Rui-Can Ma Long Ji Liang Zhang Yue Huang Qing-cui Bu Li-Ming Song Key Laboratory of Particle Astrophysics Institute of High Energy PhysicsChinese Academy of SciencesBeijing 100049China University of Chinese Academy of Sciences Chinese Academy of SciencesBeijing 100049China Kapteyn Astronomical Institute University of GroningenP.O.BOX 8009700 AV GroningenThe Netherlands Dongguan Neutron Science Center Dongguan 523808China School of Physics and Astronomy Sun Yat-Sen UniversityZhuhai 519082China Institut für Astronomie und Astrophysik Kepler Center for Astro and Particle PhysicsEberhard Karls UniversitätSand 1D-72076 TübingenGermany

We present a comprehensive analysis of the 2021 outburst of MAXI J1803–298 utilizing observations of the Insight-Hard X-ray Modulation Telescope(Insight-HXMT)spanning from the low hard state to the high soft *** the Insight-HXMT data set,compared to the previous work,we identify a more prolonged presence of typeC quasi-periodic oscillations(QPOs)with centroid frequencies ranging from~0.16 to 6.3 Hz,which present correlations with the hardness ratio and the photon index of the Comptonized *** QPO frequencies less than~2 Hz,the QPO phase lags are hard(photons of 10–19 keV arrive later than those of 1–4 keV),while at higher frequencies,the lags become soft at and above~4 ***,the spectra in all Insight-HXMT observations consist of a multi-color blackbody component and a Comptonized component,as commonly observed in classical black hole X-ray *** analyze state transitions and the evolution of accretion geometry in this *** fitted inner disk radius increases abnormally during the low hard state,hypothesized to result from the corona condensing onto the inner ***,two significant drops in flux are observed during the soft intermediate state,maybe implying changes in the corona/jet and the disk,respectively.

关键词： X-rays:binaries accretion accretion disks stars:black holes

Influence of ammonium sulfate on the corrosion behavior of AZ31 magnesium alloy in chloride environment

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Journal of Magnesium and Alloys 2024年第3期12卷 1082-1101页

作者： Feng Ge Zhongyu cui Yue Liu Li Lei Xin Wang Hongzhi cui School of Materials Science and Engineering Ocean University of ChinaQingdao 266100China Beijing National Innovation Institute of Lightweight Ltd.Beijing 101499China

Electrochemical corrosion of AZ31 magnesium alloy in the NH_(4)^(+)-SO_(4)2−-Cl−environment is *** of NH_(4)^(+)overshadows that of Cl−as the(NH_(4))_(2)SO_(4) concentration is 0.005 M or higher,yielding an evolution from localized corrosion to uniform *** effect of NH_(4)^(+)can be attributed to that(i)NH_(4)^(+)dissolves the inner MgO and hinders the precipitation of Mg(OH)_(2) and(ii)the buffering ability of NH_(4)^(+)provides H+,enhances the hydrogen evolution,and expedites the corrosion *** latter is demonstrated as the dominant factor with the results in unbuffered and buffered *** severe corrosion and hydrogen process in NH_(4)^(+)-containing solution results in a high Hads coverage and yields an inductive loop within the low ***,SO_(4)^(2−)is helpful in generating cracked but partially protective corrosion products,while Cl−could broaden the corrosion area beneath the corrosion product.

关键词： Magnesium alloy Ammonium corrosion Electrochemical kinetic parameter Anodic dissolution.

Metal-organic nanosheet assembly ions sieving membrane for precise lithium ion and anion/solvent separation toward robust lithium metal battery

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Science China Chemistry 2024年第10期67卷 3320-3327页

作者： Jian-Qiang Shen Tian-Tian Zhao ying-Li Song Lingjuan Zhang Ya-Nan Gao Xiao-Nan cui Peng Zhao Xian-Ming Zhang Key Laboratory of Magnetic Molecules&Magnetic Information Materials Ministry of EducationSchool of Chemistry&Material ScienceShanxi Normal UniversityTaiyuan 030031China College of Chemistry and Chemical Engineering Taiyuan University of TechnologyTaiyuan 030024China

Metal-organic nanosheets(MONs)as a novel material with tunable pore structures and low mass transfer resistance,have emerged as molecular sieves for the separation of gases and *** theory,they can also serve as ion sieves for lithium metal batteries(LMBs),realizing the high-energy and dendritic free ***,there are rarely relevant reports,because it is difficult to simultaneously balance efficient ion sieving ability,high ion passing rate and high electrochemical ***,we synthesized a stable ultrathin MON[Zn_(2)(Bim)_(4)]([Zn_(2)(Bim)_(4)]Nanosheet,HBim=benzimidazolate),which can achieve both efficient lithium ion sieving ability,high lithium ion passing rate and high electrochemical stability at the same *** separator assembled by this MON exhibits high Li^(+)transfer number of 0.81 due to the accurate lithium ion and anion/solvent *** battery containing such separator shows high lithium ionic conductivity of 0.74 m S cm^(-1)and low activation energy of 0.099 eV,which can be attributed to the nanometer level thickness and the ion sieving *** is more,we realized the application of MONs-based ion sieves in LMBs with intercalation cathodes for the first *** the LiFePO_(4)|Li battery with as-assembled separator demonstrates improved Coulombic efficiency(>99%)and significantly extended cycling life(>1600 cycles)with 80%capacity retention.

关键词： lithium sieving membrane metal-organic nanosheets lithium metal battery lithium ion and anion separation lithium ion and solvent separation

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Deciphering the linear relationship in the activity of the oxygen reduction reaction on Pt electrodes:A decisive role of adsorbates

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Journal of Energy Chemistry 2024年第7期94卷 70-77页

作者： Haowen cui Yan-Xia Chen Hefei National Research Center for Physical Sciences at Microscale and Department of Chemical Physics University of Science and Technology of ChinaHefei 230026AnhuiChina

Despite substantial efforts in developing high-performance catalysts for the oxygen reduction reaction(ORR),the persistent challenge lies in the high onset overpotential of the ORR,and the effect of the elec-trolyte solution cannot be ***,we have systematically investigated the impact of adsorbate species and concentration,as well as solution pH,on the ORR activity on Pt(111)and Pt(poly)*** results all tend to establish a linear quantitative relationship between the onset potential for ORR and the adsorption equilibrium potential of the *** finding indicates the decisive role of adsorbates in the onset potential for ORR,suggesting that the adsorption potential of adsorbates can serve as an intuitive criterion for ORR *** support for this conclusion is derived from experimental results obtained from the oxygen evolution reaction on Pt(poly)with different adsorbate species and from the hydrogen evolution reaction on Pt(111)with iodine *** further propose both an empirical equation for the onset potential for ORR and the concept of a potential-regulated adsor-bate shielding effect to elucidate the influence of adsorbates on ORR *** study provides new insights into the high onset overpotential of the ORR and offers potential strategies for predicting and enhancingORRactivity inthefuture.

关键词： Oxygen reduction reaction Activity Adsorbate Equilibrium potential Pt(111)