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Journal of Systems Science and Systems Engineering 2024年第1期33卷 30-51页

作者： Yang Yang Guanxin Yao China institute for Agricultural Equipment Industrial Development Jiangsu UniversityZhenjiang212013China Jiangsu modern Logistics Research Base Yangzhou UniversityYangzhou225009China

In the context of low carbon,this paper discussed the impact of the carbon cap-and-trade policy on the fresh-keeping decision-making of two-echelon fresh agricultural product supply chains under different dominance,and designed cost-sharing contracts to coordinate the supply chain of fresh agricultural products dominated by suppliers and retailers respectively.The results showed that:dominance has no effect on the fresh-keeping decision and total revenue of fresh agricultural product supply chain,but it affects the internal income distribution,and dominance does not always bring more benefits;the implementation of carbon cap-and-trade reduces the fresh-keeping decision-making of fresh agricultural products supply chain and reduces the free-rider income of followers;the role of higher carbon trading price is twofold,which not only brings about the speculation of leading enterprises,but also promotes the application of low-carbon technologies;consumers’high preference for freshness,low-cost and high-efficiency low-carbon technology are all conducive to improving the fresh-keeping efforts and benefits of the supply chain;cost-sharing contracts can coordinate the supply chain of fresh agricultural products.

关键词： Dominant power carbon cap-and-trade policy fresh agricultural product supply chain fresh-keeping decision-making

Effects of high temperature and high relative humidity drying on moisture distribution,starch microstructure and cooking characteristics of extruded whole buckwheat noodles

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Journal of Future Foods 2024年第2期4卷 159-166页

作者： Linghan Meng Xuyang Sun Yan Zhang Xiaozhi Tang Key Laboratory of Grains and Oils Quality Control and Processing College of Food Science and EngineeringCollaborative Innovation Center for Modern Grain Circulation and SafetyNanjing University of Finance and EconomicsNanjing 210023China Hebei Key Laboratory of Food Safety Hebei Food Inspection and Research InstituteShijiazhuang 050091China

Drying is a key step in starch noodle production.The effects of high temperature(60,70,80°C)and high relative humidity(65%,75%,85%)drying(HTHD)on the moisture distribution,starch microstructure and cooking characteristics of extruded whole buckwheat noodles were investigated.Compared to the conventional hot-air drying(CHAD)at 40°C,the increase in drying temperature(60–80°C)and the decrease in relative humidity(85%–65%)significantly improved drying efficiency of the extruded noodles.By adjusting drying temperature and relative humidity,the rate of moisture migration in noodles and phase transition of starch could be appropriately controlled.The optimum drying parameters(T70H75,70°C drying temperature and 75%relative humidity)showed smooth and dense network structure,resulting in the lowest cooking loss(6.61%),broken rate(0%),highest hardness(1695.17 g)and springiness(0.92).However,the total flavonoid content(TFC)and the total phenolic content(TPC)reduced by 6.81%–28.50%and 7.19%–53.23%in contrast to CHAD,and the color of buckwheat noodles became darker through HTHD.These findings showed the potential of HTHD for increasing drying efficiency and improving buckwheat noodle quality.The appropriate drying parameters could maintain a balanced relationship between moisture migration in noodles and phase transition of starch,which resulted in better cooking quality for extruded whole buckwheat noodles.Such a study is valuable for regulating the process conditions of buckwheat-based foods and promoting its commercial utilization.

关键词： Extruded whole buckwheat noodle High temperature and high relative humidity drying Moisture distribution Starch microstructure Cooking characteristics

Analysis of the gluon distribution with next-to-leading order splitting function at small-x^(*)

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Chinese Physics C 2024年第6期48卷 38-44页

作者：陈京萱王晓鹏蔡燕兵陈旭荣王倩 Key Laboratory of Atomic and Subatomic Structure and Quantum Control(MOE) Guangdong Basic Research Center of Excellence for Structure and Fundamental Interactions of MatterInstitute of Quantum MatterSouth China Normal UniversityGuangzhou 510006China Guangdong-Hong Kong Joint Laboratory of Quantum Matter Guangdong Provincial Key Laboratory of Nuclear ScienceSouthern Nuclear Science Computing CenterSouth China Normal UniversityGuangzhou 510006China institute of modern Physics Chinese Academy of SciencesLanzhou 730000China University of Chinese Academy of Sciences Beijing 100049China Lanzhou University Lanzhou 730000China School of Nuclear Science and Technology University of Chinese Academy of SciencesBeijing 100049China Guizhou Key Laboratory in Physics and Related Areas Guizhou University of Finance and EconomicsGuiyang 550025China Southern Center for Nuclear-Science Theory(SCNT) Institute of Modern PhysicsChinese Academy of SciencesHuizhou 516000China

An approximated solution for the gluon distribution from DGLAP evolution equations with the NLO splitting function in the small-x limit is presented.We first obtain simplified forms of the LO and NLO splitting functions in the small-x limit.With these approximated splitting functions,we obtain the analytical gluon distribution using the Mellin transform.The free parameters in the boundary conditions are obtained by fitting the CJ15 gluon distribution data.We find that the asymptotic behavior of the gluon distribution is consistent with the CJ15 data;however,the NLO results considering the"ladder"structure of gluon emission are slightly better than the LO results.These results indicate that the corrections from NLO have a significant influence on the behavior of the gluon distribution in the small-x region.In addition,we investigate the DGLAP evolution of the proton structure function using the analytical solution of the gluon distribution.The differential structure function reveals that our results have a similar tendency to the CJ15 data at small-x.

关键词： DGLAP equation gluon distribution small-x structure function

Tax Sharing and Fiscal Imbalances:Reconstruction of the VAT Sharing System in China

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China finance and Economic Review 2021年第2期10卷 22-43页

作者： Kezhong Zhang Wentao Zhang Xin Wan School of finance and Taxation Zhongnan University of Economics and Law the institute of income distribution and modern finance Zhongnan University of Economics and Law

Unreasonable distribution of regional fiscal revenue may lead to fiscal imbalance,while narrowing the fiscal gap will help to establish a modern fiscal relationship between the central government and local governments with fi nancial coordination and regional balance.This paper examines the 2016 VAT sharing reform to study the impact of tax sharing on fiscal imbalances,and puts forward a new plan to reconstruct the VAT sharing ratio.It has been found out in the study that the VAT sharing reform has alleviated the vertical fiscal imbalances caused by the reform of“replacing business tax with VAT”to some extent,but has aggravated the horizontal fiscal imbalances and widened the regional fiscal gaps.The deepening of horizontal fiscal imbalances is due to the aggravated differentiation of regional fiscal capacity after the VAT sharing reform.The adjustment of the principle on which the VAT is levied and the way by which it is shared is conducive to reducing interregional fiscal imbalances.This research is of reference to rationalizing the intergovernmental fiscal relationship,which is helpful to further clarify the implications of modern intergovernmental fiscal relationship and promote the construction of a modern fiscal system.

关键词： tax sharing fiscal imbalances intergovernmental fiscal relationship

More Rights but Less Gains:Relaxed Birth Control Policyand the Loss for Women

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China & World Economy 2023年第2期31卷 159-191页

作者： Ying Zhao Lin Zhang Yuanping Lu Bo Wen School of Public finance and Taxation Institute of Income Distribution and Public FinanceZhongnan University of Economics and LawChina School of Energy and Environment City University of Hong KongChina College of Liberal Arts and Social Sciences City University of Hong KongCity University of Hong Kong-Shenzhen Research InstituteChina

In view of its aging population,China initiated in 2012 a relaxed birth control policy after a three-decades-long implementation of the restrictive one-child policy.This paper examines how China's relaxed birth control policy leads to gender inequality.It specifically focuses on migrant workers because they account for a significant portion of the working group.Using the National Migrant Population Dynamic Monitoring Survey from 2014 to 2016,we found that China's two-child pilot policy reduced female labor force participation by 1.4 percentage points.This negative effect was more pronounced for women with higher educational levels or working in the private sector because employers foresee greater risks of productivity decline.We demonstrated that the gender pay gap increased from RMB956 to RMB1,053 during this same period.Pinpointing these unintended consequences brought about by the relaxation of the one-child policy helps provide a more complete picture of inequality and make sense of persistent relative poverty in Chinese society.To counteract gender discrimination,females are advised to work outside their home jurisdictions and take advantage of positive peer effects.

关键词： birth control gender inequality migrant worker two-child policy wage gap

Pers onal In come Tax Reform in China in 2018 and Its Impact on income distribution

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China & World Economy 2019年第3期27卷 25-48页

作者： Peng Zhan Shi Li Xiaojing Xu School of Economics Nanjing University of Finance & Economics China institute for income distribution Beijing Normal University China

In the context of personal income tax(PIT)reform in China in 2018,this paper examines some of the major issues of concern regarding the reform and income distribution.Using the China Personal income Tax Micro-simulation model,the paper compares the differences between the 2011 and 2018 PIT systems,and finds that residents relying on different income sources may face a large degree of real tax rate change.Once the tax system is altered to PIT 2018,the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent,the income redistributive effect will drop from 1.95 to 1.22 percent and the PITs role in fiscal revenue will also be negatively affected.Nevertheless,if individual income continues to grow,the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022,but its income redistribution function is difficult to recover in the short term.The paper finds that the effect of PIT on income distribution depends on the tax structure.Gradual transition to an"entirely comprehensive"tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.

关键词： micro-simulation personal income tax reform residential income distribution

Guest Editors’ Introduction

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China & World Economy 2022年第1期30卷 1-4页

作者： Shi Li Ximing Yue institute for Common Prosperity and Development School of Public AffairsZhejiang UniversityChina School of finance Renmin University of China

China has entered a new stage of social and economic development,having eliminated absolute poverty by the end of 2020.Common prosperity will be a new goal in this new development stage.There are domestic and international reasons for China to promote common prosperity as a new development goal.Domestically,the reform and opening-up policies over the past 40 years have promoted rapid economic growth and a considerable improvement in Chinese living standards but the problem of unbalanced development has not been solved effectively.This problem is manifested in all aspects of social and economic development,including excessive income inequality and unfair income distribution,regional disparities,a significantly large urban-rural gap,and unequal access to basic public services among different population groups.

关键词： income services prosperity

How do energy policies affect industrial green development in China:Renewable energy,energy conservation,or industrial upgrading?

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Chinese Journal of Population,Resources and Environment 2020年第2期18卷 79-86页

作者： Jingjing Zeng Wensi Tong Tian Tang School of Public Administration Zhongnan University of Economics and LawWuhan430073China institute income distribution&Public finance Zhongnan University of Economics and LawWuhan430073China University of Chinese Academy of Social Sciences(Graduate School of Chinese Academy of Social Sciences) Beijing102488China Askew School of Public Administration and Policy Florida State UniversityTallahassee32311United States

The industrial sector has accounted for approximately 70%of China's total energy consumption over the past 30 years.Achieving green development is thus an important strategic goal of the Chinese industrial sector.The Chinese government has adopted various energy policies to facilitate industrial green development.Due to their different goals,these policies may have different impacts on the promotion of green development in the industrial sector.Using panel data on 31 provinces from 2007 to 2014,we examine the effects of three types of energy policies—renewable energy,energy conservation,and industrial upgrading—on industrial green development in China,measured using reduced energy intensity.Our empirical findings suggest that all three types facilitate industrial green development.However,effectiveness varies by policy type and region.Renewable energy and energy conservation policies have stronger impacts than policies aiming at upgrading traditional fossil fuel industries.Moreover,it takes longer for the effectiveness of industrial upgrading policies to be manifested,compared with the other two types.We discuss the implications of these empirical findings for future policymaking in promoting industrial green development.

关键词： Energy policies Renewable energy Energy conservation Industrial upgrading

Three Major Functions of China's Consumption Tax: Effect Evaluation and Policy Adjustment

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当代财经 2015年第S1期 35-45页

作者： JIA Kang ZHANG Xiaoyun Research institute of Fiscal Science Ministry of Finance

In most developed countries the function of consu mption tax is mainly reflected in the organization of tax revenue, the regulation of consumption structure, and more distinctly in the correction of externalities through raising the prices of taxable consumer goods. This empirical analysis shows that in recent years, although China has made some adjustments to the items and rates of consumption tax, the overall effect of the consumption tax is still limited. Therefore, further adjustment and reform of the consumption tax policy must be carried out to achieve four objectives. The first is to strengthen the three functions of consumption tax and expand the proportion of consumption tax in GDP. The second is to give full play to the externality correction function of the consumption tax by expanding,integrating and adding more items to the consumption tax. The third is to give reasonable play to the income regulation function of consumption tax with clear a target and full regulation. The fourth is to make a reasonable division between central and local taxes, so as to match optimized institutional reforms.

关键词： consumption tax function evaluation revenue function distribution function external compensation function

Social Business in Bangladesh: A Study on Grameen Danone Shokti+ Yogurt

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Agricultural Sciences 2022年第7期13卷 841-854页

作者： Zarin Tasnim Maruf Uddin Chowdhury Mohammad Ataur Rahman Mohammad Abul Monsur Department of Agricultural finance & Banking Bangladesh Agricultural University Mymensingh Bangladesh Bangladesh Rice Research institute Gazipur Bangladesh

Social business is becoming popular worldwide as a sustainable and innovative solution to tackling pressing social problems. The Grameen Danone Food Ltd. (GDFL) Shokti+ yogurt business was chosen as a social business case study. The study described GDFL Shokti+ yogurt production, pricing, and distribution process, elucidated consumers’ perception of the Shokti+ yogurt, identified the major problems faced by the consumers, and proposed probable solutions to popularize the yogurt among the consumers. The study’s objectives were achieved using descriptive statistics based on a quantitative survey of 60 consumers. The study found that Shokti+ yogurt is distributed primarily through four channels: modern model, urban trade, rural trade, and direct trade. The study revealed that non-poor households consume more Shokti+ yogurt than poor households. The findings showed that about 78% and 95% of respondents were satisfied with the yogurt quality and availability, respectively. About 17% of respondents perceived that Shokti+ yogurt is superior to regular yogurt. However, about 58% of respondents claimed that the price is higher than the amount and quality offered. Excessive liquidity, increased price, and lack of trust in the nutritional quality of yogurt were some major problems identified by the consumers. The study proposed certain recommendations such as maintaining the consistency of the yogurt, increasing the amount of yogurt sold, making the yogurt more affordable for poor consumers, and raising awareness about its nutritional benefits for popularizing Shokti+ yogurt in Bangladesh.

关键词： Social Business Grameen Danone Food Limited Yogurt Bangladesh