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In this paper, factors include preferential tax, target enterprise's loss, debt tax shield and depreciation shield are all taken into account. Principal component analysis method is used to construct comprehensive scoring functions and evaluate tax synergistic effects of listed companies after mergers...

After leaping development of higher education in our country, university education scale, the level of subject construction has the larger, higher education reform and development has entered the connotative development new stage. With the expanding of university decision-making right, the colleges and...

As like other industries, China's national economy since the reform and opening in China's construction industry has experienced a rapid development, the process of construction, the industry remain the state of continuous expansion, this article from the development of China's construction achievements,...

China's previous school sports education emphasizes physical training, only ignored the guidance to reasonable maintenance of the body and health. The implementation of quality education, facing all students, create sports health garden, make everyone health. We through the part of the school of investigation...

In recent years, the demand of optimizing traffic organization have been more and more urgent at the relevant cruise terminals with the rapid development of China's cruise economy. Cruise travel is new to China. China Cruise tourists are significantly different from Europe and America in the cruise Terminal...

As with the main sources of innovative spirit, innovative consciousness and innovative ability of high-quality talents, universities should develop students' creative thinking and creative potential from the macro and micro, cultivating innovation ability of the well-rounded college students as the education...

This paper adopts the method of acoustic experiment. Using computer and voice processing software, a comprehensive phonology analysis on tones of Lisu language is made to summarize and describe its phonetic features; a system of tonal pattern of Lisu language is established from the perspective of tonal...

With the development of information and communication technology, a new type of teaching resources, micro class into reality in the classroom, it will change traditional way of teaching and research. How to design, develop, and implement the lesson is current research hotspot issues, this article takes...

This paper analyzes and studies the underground garage sign system of Chengdu New Century Global Center. Based on field investigation and analysis on the present situation of this underground garage, optimal design for the sign system of underground garage is provided. Combined with advantages and disadvantages...

Traditionally, scholars suggest firm shall sequential to develop technology-oriented competence to enter other markets (Technology Promote Market, TPM). However, in practice, we observe contradiction that the international enterprises adopt the market-oriented perspective so as to first reflect on market,...

Creating investment project is an important measure to increase the intrinsic vitality of state-owned enterprises and promote innovation. Considering the operability and purpose of investment projects, co-investment mechanism is the best choice. This article adopts the perspective of employee governance,...

From the summary of university mathematics education is facing problems and difficulties, combined with the characteristics of probability and mathematical statistics course and the present situation of several aspects of teaching, using the CDIO project teaching, cultivating students' conception, design,...

Colleges and universities sports culture is an important part of college campus culture, is a kind of culture of close contact between teachers and students in colleges and universities. In this paper, the colleges and universities sports culture, analyzed the Chinese area of strategic influence on China's...

At present, innovations and reforms are urgently needed in information technology education. The traditional teaching methods are difficult to stimulate students' interests and meet their existing needs. Nowadays, the "micro courses" teaching method has received much attention and researches from academic...

On the basis of combining characteristics and actual development status of physical education, the paper makes an objective and scientific research on evaluation index system of middle school physical education teachers by using research methods of document research, questionnaire survey, interview and...

The purpose of this paper is to give full attention to the development trend of information technology such as AIIT and network technology, and expand the accounting informationalized view. It also gives attention to the profound influence of AIIT on the cultivation of accounting professionals, change...

This paper is a literature review of Strategy-based instruction in Teaching English as Second Language (TESOl) around the world. With the globalization and modernization, English plays increasing role in exchange and communication, then how to improve the teaching efficiency in TESOL becomes more important....

Folk village landscape usually carries the wisdom of the people first and cultural traditions, but with modern industrialization and urbanization, as well as the influence of the folk custom village landscape suffered from folk characteristics of the threat of loss and destructive development. How to...

Values is the core of social cultural system; it is the important component of individual outlook and philosophy. Its essence is the value standpoint, attitude and basic idea of the subject. Defoe's values were the important components in the meaning of innovation on English Realistic literature in the...

As the key industry in the change from business tax to value-added tax, the real estate industry encountered most complex taxation problems in 2016. This paper makes a comprehensive analysis on the special taxation issue of old projects in real estate enterprises in the transition period, and puts forward...

Environmental customary law refers to ideas and opinions on the relationship between human and the natural environment in the traditional culture of minority nationalities. It reflects the original legal culture of ethnic minorities. Wa people are indigenous minorities in Yunnan. Their traditional culture...

At present, many students are keen to learn yoga, not only for fitness, but also for the fashion in universities and colleges. For the physical education in colleges, in order to meet the needs of the university students, yoga is a health project, which has been welcomed by university students. Especially...

On Chinese martial arts teaching present situation and development trend of physical education in common colleges and universities are studied, analyzed the present situation of Chinese martial arts teaching in colleges problems, discusses the feasibility and significance of university teaching Chinese...

Active participation in political affairs is one of the basic political strategies of our country. The network political participation has become an effective supplement and extension of traditional political participation. College students are the most active force on the Internet, and their network...

PE teaching is an important part of Chinese higher education. However, the reform and development of PE teaching in China has not kept pace with the development of education at present. Especially the imperfection of the teaching quality management system and the mechanism have seriously affected the...

The real estate bubble has seriously threatened the healthy and stable operation of economy and society in China. It is urgently required for the government to regulate the real estate market by the house property tax. This paper firstly analyzed the reason of high housing price and discussed the policy...

The development of Yunnan minority cultural industry starts from minority handicrafts. With the process of cultural industrialization, national arts and crafts with physical forms have become an indispensable part in cultural industry. It is of great significance to protect the intellectual property...

Thinking is a mental process revealing how people get to know the outside world. Thinking modes have the characteristic of stability, structurization and stylization. Therefore, the ways of thinking is the thinking structure which has certain popularity and stability, and it is formed in the process...

Carrying out the vocational qualification certificate system in higher vocational colleges is also exist only quantity, not heavy quality and professional standards has yet to organic teaching system and so on. Higher vocational colleges should seriously reflect on and avoid blindly pursue "double the...

Yunnan plays an important role in the Southern Silk Road because of its geographical position, which is a bridge connecting Chengdu with South Asia and Southeast Asia. By adopting SWOT analysis, this paper analyzed the advantages and disadvantages, opportunities and threats of Yunnan Silk Road sports...

To evaluate the use of essential medicines and its influencing factors in community health institutions and analyze problems in the stock and use of essential medicines so that we can provide references and suggestions for the Essential Medicine System. Methods The stock status of essential medicines...

By understanding books connotation analysis of the development of book integrated design, the understanding of books is no longer just in order to meet its usefulness, but began to pay more attention to their aesthetic needs. Understand consumer needs and buying psychology on the basis of its use into...

In this paper, Chinese listed companies in household electrical appliance industry are chosen as the research object. Through principal component analysis and multiple linear regressions, the capital structure influence factors of these companies are analyzed. According to the results of this study,...

Based on the explanation of connotation of files on students with high level sports talents in normal universities, this paper analyzes deficiencies and the realistic significance of archive management on these talented students. It also deals with problems in the archive management of students with...

This paper explores the constructivist teaching theory, designs the experiential teaching mode, and explores the innovation of business English teaching, so as to achieve the purpose of improving the English students' business English learning efficiency. Based on the theoretical foundation, this paper...

Relying on teaching content (Content-Based Instruction, referred to as "CBI") to emphasize that the subject matter and language learning combine to improve students' academic knowledge and cognitive skills, while promoting the development of their language skills. At home, on the theory and empirical...

In recent years, social media develops rapidly in China, and changes the traditional media pattern in this new era of information. Due to the widespread of social media, ordinary Chinese people now have different ways to take part in political events. Social media has become the platform of political...

Research on multimodal metaphor breaks the limitation of traditional research on language, extends to multimodal symbols like images, sound and music, and enhances people's understandings on features and mechanism of metaphor. Since multimodal metaphors are quite common in films, this study discusses...

Marx's theory of world history mainly focuses on the impact of the general development of productive forces and exchanges on the social development process. It is clear that the mutual reference and follow-up of civilization can greatly promote the rapid development of history. The development of history...

Beethoven is one of the most great composers of the western music industry in the 19th century. It is the masterpiece of classical music in the history of western music. The musical works have a relatively romantic atmosphere, and on the basis of inheriting tradition Bold innovation, the music content...

Today, China's economic and social development has been extremely rapid period, but in fact a large number of enterprises in China's product marketing system there are still considerable limitations, so that many products sales problems, the lack of significant marketing performance. China's modern enterprises...

The mass culture has a double impact on the ideological and political education of college students. Under the background of popular culture, the ideological and political education of college students should be reformed and reformed. The actual situation of popular culture background should be fully...

In the context of Internet finance, the application of P2P network credit model has been paid more and more attention. However, during the practical application, there are more operational risks and it is difficult to improve the security of financial lending mode. Therefore, during the practical application,...

Realism, with its true and objective reflection of the social reality, becomes nineteenth century American literary mainstream. Henry James is one of the three advocators of American realism in the nineteenth century. The Portrait of a Lady is representative of his novels, noted for unique narrative...

Creative painting has distinct characteristics of individuality, the interactive characteristics of civic participation and the characteristics of civilians, which can fully meet the current aesthetic of the public and meet the needs of Yiwu urban culture construction. Creative painting in Yiwu city...

With the continuous development of science and technology in China, information technology has pushed large data into new development field. In this context, all areas of society are gradually covered by network and large data, people's way of life and way of thinking also subtle changes in the change....

In the process of SME(Small and Medium Enterprises) Informationization, E-learning, which has many merits, such as low-cost and conveniences, is widely used in SME staff training .On the other hand, it has many shortcomings that are the contents and methods are not applicable. In this paper, we design...

China has always been adhering to the "science and technology is the primary productive force", and now science and technology SMEs in promoting China's economic development has an important role. Therefore, for the financing of small and medium-sized enterprises to provide some help to help improve...

In this paper, the advantages and disadvantages of Over seven holes Hulusi and the traditional Hulusi were compared and analyzed. The basic conclusion of the analysis of the results, the present situation and the development potential of the super-seven-hole Hulusi is that the super-seven-hole Hulusi...

The ultimate goal of Japanese teaching is to use language to carry out in-depth communication. Accurate and appropriate Japanese language expressive ability is only one of the steps of learning. However, if you want to carry out comprehensive and in-depth use of Japanese to communicate, you need a comprehensive...