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Research of Social Problems under Global Vision, Local Consciousness and People's Standard --Take analysis of the design intention of individual account as example
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作者 Wang Min Min Zhu Yi 《International English Education Research》 2015年第5期78-80,共3页
In the study of social problems, it is important to realize the organic combination of global view, local people standard,, which plays an important role in handing and understanding specific social problems undoubted... In the study of social problems, it is important to realize the organic combination of global view, local people standard,, which plays an important role in handing and understanding specific social problems undoubtedly. This article takes our country's public pension personal account as example ,analyzing how to realize the combination of all three in the whole research process of the individual account. 展开更多
关键词 global view native consciousness people's standard individual account
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Exploration of cardiac rehabilitation nursing for elderly patients with myocardial infarction based on individualized cardiac rehabilitation
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作者 Hua-Ning Liu Bo Gao 《World Journal of Clinical Cases》 SCIE 2024年第2期256-266,共11页
BACKGROUND Myocardial infarction is a high-risk condition prevalent among the elderly population,often leading to adverse clinical manifestations such as reduced cardiopulmonary function,anxiety,and depression post-su... BACKGROUND Myocardial infarction is a high-risk condition prevalent among the elderly population,often leading to adverse clinical manifestations such as reduced cardiopulmonary function,anxiety,and depression post-surgery.Consequently,cardiac rehabilitation holds immense importance in mitigating these complications.AIM To evaluate the effect of individualized cardiac rehabilitation on blood pressure variability(BPV)and baroreflex sensitivity(BRS)in elderly patients with myocardial infarction.METHODS A cohort of 74 elderly patients diagnosed with myocardial infarction and admitted to our hospital between January 2021 and January 2022 were subjected to random selection.Subsequently,all patients were divided into two groups,namely the research group(n=37)and the control group(n=37),utilizing the number table method.The control group received conventional drug treatment and nursing guidance intervention,while the study group underwent individualized cardiac rehabilitation in addition to the interventions received by the control group.All patients were continuously intervened for 12 wk,and the BPV of these two groups in the 1st wk(T0),the 4th wk(T1)and the 12th wk(T2)were compared,BRS,changes in cardiopulmonary function measures,and adverse cardiovascular events.RESULTS Of 24 h diastolic BPV,24 h systolic BPV,carbon dioxide ventilation equivalent slope of the research group were lower than those of the control group at T1 and T2,BRS,peak heart rate and systolic blood pressure product,1 min heart rate recovery were higher than those of the control group,and the incidence of adverse events in the research group was lower than that of the control group,the difference was statistically significant(P<0.05).CONCLUSION In this study,we found that after individualized cardiac rehabilitation in elderly patients with myocardial infarction,BPV and BRS can be effectively improved,cardiac function is significantly enhanced,and a better prognosis is obtained. 展开更多
关键词 individualized cardiac rehabilitation Myocardial infarction variability in blood pressure Baroreflex sensitivity
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Variable Stars in the 50BiN Open Cluster Survey.Ⅲ.NGC 884
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作者 Lin-Hong Wang Qian-Heng Nie +5 位作者 Kun Wang Xiao-Dian Chen Chun-Guang Zhang Li-Cai Deng Xiao-Bin Zhang Tian-Lu Chen 《Research in Astronomy and Astrophysics》 SCIE CAS CSCD 2024年第2期36-45,共10页
Open clusters are the basic building blocks that serve as a laboratory for the study of young stellar populations in the Milky Way.Variable stars in open clusters provide a unique way to accurately probe the internal ... Open clusters are the basic building blocks that serve as a laboratory for the study of young stellar populations in the Milky Way.Variable stars in open clusters provide a unique way to accurately probe the internal structure,temporal and dynamical evolutionary stages of individual stars and the host cluster.The most powerful tool for such studies is time-domain photometric observations.This paper follows the route of our previous work,concentrating on a photometric search for variable stars in NGC 884.The target cluster is the companion of NGC869,forming the well-known double cluster system that is gravitationally bound.From the observation run in 2016 November,a total of 9247 B-band CCD images and 8218Ⅴ-band CCD images were obtained.We detected a total of 15 stars with variability in visual brightness,including five Be stars,three eclipsing binaries,and seven of unknown types.Two new variable stars were discovered in this work.We also compared the variable star content of NGC 884 with its companion NGC 869. 展开更多
关键词 STARS variables general-(Galaxy:)open clusters and associations individual(… …)-(stars:)binaries GENERAL
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Analysis of the Impact of the Blazhko Effect Both on the Van Hoof Effect and Radial Velocity Amplitude in the Star RR Lyr
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作者 Y.El jariri F.L.Sefyani +5 位作者 A.Benhida Z.Benkhaldoun K.Kolenberg K.Chafouai A.Habib M.Sabil 《Research in Astronomy and Astrophysics》 SCIE CAS CSCD 2024年第6期253-272,共20页
The Van Hoof effect is a phase shift existing between the radial velocity curves of hydrogen and metallic lines within the atmosphere of pulsating stars.In this article,we present a study of this phenomenon through th... The Van Hoof effect is a phase shift existing between the radial velocity curves of hydrogen and metallic lines within the atmosphere of pulsating stars.In this article,we present a study of this phenomenon through the spectra of the brightest pulsating star RR Lyr of RR Lyrae stars recorded for 22 yr.We based ourselves,on the one hand,on 1268 spectra(41 nights of observation)recorded between the years 1994 and 1997 at the Observatory of Haute Provence(OHP,France)previously observed by Chadid and Gillet,and on the other hand on 1569 spectra(46nights of observation)recorded at our Oukaimeden Observatory(Morocco)between 2015 and 2016.Through this study,we have detected information on atmospheric dynamics that had not previously been detected.Indeed,the Van Hoof effect which results in a clear correlation between the radial velocities of hydrogen and those of the metallic lines has been observed and analyzed at different Blazhko phases.A correlation between the radial velocities of different metallic lines located in the lower atmosphere has been observed as well.For the first time,we were able to show that the amplitude of the radial velocity curves deduced from the lines of hydrogen and that of FeⅡ(λ4923.921?)increases toward the minimum of the Blazhko cycle and decreases toward the maximum of the same Blazhko cycle.Furthermore,we found that the Van Hoof effect is also modulated by the Blazhko effect.Thus,toward the minimum of the Blazhko cycle the Van Hoof effect is more visible and at the maximum of the Blazhko cycle,this effect is minimal.We also observed the temporal evolution of the amplitudes of the radial velocities of the lower and upper atmosphere.When observed over a long time,we can interpret it as a function of the Blazhko phases. 展开更多
关键词 stars:atmospheres stars:variables:RR Lyrae shock waves techniques:spectroscopic techniques:radial velocities stars:individual(RR Lyr)
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The Energy Sources and the Explosion Mechanism of Ca-rich Supernova PTF 10iuv
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作者 Qiu-Ping Huang Shan-Qin Wang +4 位作者 Tao Wang Wen-Pei Gan Deng-Wang Shi Liu-Yi Wang En-Wei Liang 《Research in Astronomy and Astrophysics》 SCIE CAS CSCD 2024年第9期106-118,共13页
In this paper,we perform the detailed modeling for the light curves(LCs)of PTF 10iuv which is a calcium-rich(Ca-rich)supernova(SN)to constrain the physical properties of its ejecta and the energy sources,as well as th... In this paper,we perform the detailed modeling for the light curves(LCs)of PTF 10iuv which is a calcium-rich(Ca-rich)supernova(SN)to constrain the physical properties of its ejecta and the energy sources,as well as the explosion mechanism.We find that the^(56)Ni model and the56Ni plus circumstellar interaction model fail to explain the LCs,while the four-element(^(56)Ni,^(48)Cr,^(52)Fe,and^(44)Ti)model can account for the LCs.The ejecta mass of PTF10iuv derived by the model(1.52_(-0.25)^(+0.34)M_(⊙))is consistent with that of the merger of a sub-Chandrasekhar mass white dwarf.The early-time LCs were mainly powered by^(56)Ni whose mass is~0.03 M_(⊙),while the contributions of^(48)Cr and^(52)Fe can be neglected.The derived^(44)Ti mass(~0.25 M_(⊙))is~1.8 times the upper limit of the derived^(44)Ti mass of Ca-rich SN 2005E.We suggest that subtracting the contributions of the host-galaxy,which are unknown,and including the flux from other long-lived elements(e.g.,^(57)Co,^(55)Fe,^(60)Co)can reduce the amount of^(44)Ti,and that this value can be regarded as an upper limit. 展开更多
关键词 (stars:)supernovae:general (stars:)supernovae:individual(PTF 10iuv) (stars:)novae cataclysmic variables
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Variability of emission lines in the optical spectra of the Herbig Be binary system HD 200775
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作者 Anastasia P.Bisyarina ANDrey M.Sobolev +1 位作者 Stanislav Yu.Gorda Anatoly S.Miroshnichenko 《Research in Astronomy and Astrophysics》 SCIE CAS CSCD 2019年第3期31-34,共4页
In our previous papers we have improved the value of the orbital period of the binary Herbig Be star HD 200775 and showed that the [O I] and Si II 6347 and 6371 ?A emission lines displayed variations which correlate w... In our previous papers we have improved the value of the orbital period of the binary Herbig Be star HD 200775 and showed that the [O I] and Si II 6347 and 6371 ?A emission lines displayed variations which correlate with the orbital period. In this paper we provide evidences that other broad emission lines of metals in the spectra of HD 200775 also exhibit variability, which is probably related to the orbital cycle of the binary. Analysis was performed based on the high-resolution spectral data collected over a time span of 6 years at the Kourovka Astronomical Observatory of the Ural Federal University(Russia) and the Three College Observatory of the University of North Carolina at Greensboro(USA) as well as archival spectral data compiled since 1994. We report new data points in the radial velocity curve of the He I 5876 ?A line near the extremal values of the radial velocity. 展开更多
关键词 techniques spectroscopic-stars variables T Tauri Herbig Ae/Be-stars individual HD 200775
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Pulsation and Long-Term Variability of the High-Amplitude δ Scuti Star AD Canis Minoris
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作者 Pongsak Kholkhuntod Jian-Ning Fu +3 位作者 Chayan Boonyarak Kanokwan Marak Li Chen Shi-Yang Jiang 《Chinese Journal of Astronomy and Astrophysics》 CSCD 2007年第3期421-427,共7页
Time-series photometry was made for the large-amplitude δ Scuff star AD CMi in 2005 and 2006. High-quality photometric data provided in the literature were used to analyze the pulsation of the star, with the derived ... Time-series photometry was made for the large-amplitude δ Scuff star AD CMi in 2005 and 2006. High-quality photometric data provided in the literature were used to analyze the pulsation of the star, with the derived multiple frequencies fitted to our new data. Besides the dominant frequency and its harmonics, one low frequency (2.27402 c d^-1) is discovered, which provides a reasonable interpretation for the long-noticed luminosity variation at the maximum and minimum light. Combining the nine new times of light maxima determined from the new data with the 64 times collected from the literature, we analyzed the long-term variability of AD CMi with the O - C technique. The results provide the updated value of period of 0.122974478 days, and seem to be in favor of the model of combination of the evolutionary effect and light-time effect of a binary system, of which some parameters are hereby deduced. 展开更多
关键词 techniques photometric - stars VARIABLES δ Scuti - stars individual ADCMi
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Shareholder Structure and Discretionary Regulation of Accounting Results in Enterprises: The Case of Cameroon
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作者 Kadouamai Souleymanou Zakarine Talaka 《Journal of Modern Accounting and Auditing》 2019年第1期1-27,共27页
Debates on shareholder structure and discretionary management of accounting results have carried forward controversial results. This study is intended to analyze within the Cameroonian context the impact of shareholde... Debates on shareholder structure and discretionary management of accounting results have carried forward controversial results. This study is intended to analyze within the Cameroonian context the impact of shareholder structure on the management of accounting results in enterprises. More specifically, its objective is to analyze the impact of shareholder structure on the adjustment of regulating discretionary accounting variables. A panel of enterprises is constituted over the periods 2013, 2014, and 2015 in Cameroon. The modeling of regulating discretionary accounting variables has been carried out according to the model of Jones (1991). The different results obtained show that the degree of concentration of the capital seems not to dissuade the management of result per long-term positions. Foreign ownership and state property stimulate management by regulating discretionary accounting variables. 展开更多
关键词 SHAREHOLDER structure management of RESULTS accountING VARIABLES discretional REGULATIONS control systems
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Variability Study of the SX Phoenicis Star BL Camelopardalis
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作者 Jian-Ning Fu Chao Zhang +3 位作者 Kanokwan Marak Chayan Boonyarak PongsakKhokhuntod Shi-Yang Jiang 《Chinese Journal of Astronomy and Astrophysics》 CSCD 2008年第2期237-244,共8页
New time-series photometric observations of BL Cam in the V band and white light were made during 2005 to 2007 at the Xinglong Station of China. The frequency analysis confirms two closely separated frequencies, 25.18... New time-series photometric observations of BL Cam in the V band and white light were made during 2005 to 2007 at the Xinglong Station of China. The frequency analysis confirms two closely separated frequencies, 25.181 d^-1 and 25.571 d^-1, but the frequency of 31-32 d^- 1 reported in the literature was not detected in the new data. New times of maximum light were determined from both our light curves and those available on Internet, allowing a more comprehensive study of the O - C diagram, together with the times of maximum light in the literature. A new interpretation, including the period increasing before 1988 and decreasing since 1992 of BL Cam and the light-time effect in a binary system, looks plausible. 展开更多
关键词 techniques: photometric -- stars: variables: delta Scuff -- stars: individual BL Cam
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IAS-IFRS Adoption Impact on Accounting Information: The Case of France
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作者 Olfa Nafti Emna Boumediene Salem Lofti Boumediene 《Journal of Modern Accounting and Auditing》 2013年第3期321-334,共14页
The International Accounting Standards Board (IASB) has established international standards (International Accounting Standards (lASs) and International Financial Reporting Standards (IFRSs)) to ensure more co... The International Accounting Standards Board (IASB) has established international standards (International Accounting Standards (lASs) and International Financial Reporting Standards (IFRSs)) to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before. 展开更多
关键词 International accounting Standards (IASs)-International Financial Reporting Standards (IFRSs) dividend yield accounting variables
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Optimization of Actuarial Model for Individual Account of Rural Social Pension Insurance
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作者 Wenxian CAO 《Asian Agricultural Research》 2013年第9期60-63,共4页
This paper firstly analyzes different payment methods of individual account and the pension replacement rate under the pension payment method.Results show that it will be more scientific and reasonable for the individ... This paper firstly analyzes different payment methods of individual account and the pension replacement rate under the pension payment method.Results show that it will be more scientific and reasonable for the individual account of new rural social pension insurance to adopt the actuarial model of payment according to proportion of income and periodic prestation at variable amount.The Guiding Opinions on New Rural Social Pension Insurance sets forth individual account should be paid at fixed amount,and the insured voluntarily selects payment level as per criteria set by the State.The monthly calculation and distribution amount of pension is the total amount of individual account divided by139.Therefore,it should start from continuation of policies and make adjustment of payment level in accordance with growth of per capita net income of rural residents.When condition permits,it is expected to realize transition to payment as per income proportion and periodic prestation at variable amount. 展开更多
关键词 New RURAL SOCIAL PENSION INSURANCE individual acco
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Variable Star Detection in the Field of Open Cluster NGC 188
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作者 Fang-Fang Song Hu-Biao Niu +2 位作者 Ali Esamdin Yu Zhang Xiang-Yun Zeng 《Research in Astronomy and Astrophysics》 SCIE CAS CSCD 2023年第9期162-170,共9页
This work presents the charge-coupled device(CCD)photometric survey of the old open cluster NGC 188.Timeseries V-band photometric observations were conducted for ten nights in 2017 January using the Nanshan Onemeter W... This work presents the charge-coupled device(CCD)photometric survey of the old open cluster NGC 188.Timeseries V-band photometric observations were conducted for ten nights in 2017 January using the Nanshan Onemeter Wide-field Telescope to search for variable stars in the field of the cluster.A total of 25 variable stars,including one new variable star,were detected in the target field.Among the detected variables,16 are cluster member stars,and the others are identified as field stars.The periods,radial velocities,effective temperatures,and classifications of the detected variables are discussed in this work.Most of the stars’effective temperatures are between 4200 and 6600 K,indicating their spectral types are G or K.The newly discovered variable is probably a W UMa system.In this study,a known cluster variable star(V21=V0769 Cep)is classified as an EA-type variable star based on the presence of an 0.5 mag eclipse in its light curve. 展开更多
关键词 (stars )binaries general-stars general-(Galaxy )open clusters and associations individual(NGC 188)-stars variables GENERAL
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企业职工基本养老保险个人账户改革方案比较研究
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作者 张翔 陆颖 《社会保障评论》 CSSCI 2024年第4期68-85,共18页
企业职工基本养老保险的参保职工去世时其个人账户有余额的,余额部分可继承;领空个人账户余额仍然存活的参保职工可以继续领取个人账户待遇直至身故,带来个人账户基金收支缺口。在计发月数偏小、个人账户投资收益率不高、记账利率虚高... 企业职工基本养老保险的参保职工去世时其个人账户有余额的,余额部分可继承;领空个人账户余额仍然存活的参保职工可以继续领取个人账户待遇直至身故,带来个人账户基金收支缺口。在计发月数偏小、个人账户投资收益率不高、记账利率虚高情况下,基金收支缺口进一步扩大。本文对四种个人账户改革方案进行模拟,比较不同改革方案的优缺点。研究发现:(1)在“仅取消可继承规定”的方案一下,或“不可继承+按平均退休余命调整计发月数”的方案二下,遗产差都远小于长寿差,个人账户无法实现基金收支平衡;(2)如取消可继承规定,能消除个人账户收支缺口的计发月数远高于可支付至平均退休余命的计发月数;(3)在“可继承+个人账户实际余额‘领空不领’”的方案三下,或“可继承+按极限年龄调整计发月数”的方案四下均可实现个人账户基金收支平衡;但方案三下长寿参保职工在领空个人账户余额后养老金替代率会大幅陡降,方案四则将待遇降低的冲击分摊在整个待遇领取期。个人账户改革方案需要在可继承规定、基金收支平衡和养老金替代率之间做权衡选择。上述研究发现对机关事业单位工作人员基本养老保险和城乡居民基本养老保险个人账户改革同样具有参考意义。 展开更多
关键词 企业职工基本养老保险 个人账户 基金收支缺口 可继承规定 养老金替代率
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养老保险个人账户“三差损”与计发系数动态调整
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作者 杨再贵 秦少鹏 《经济理论与经济管理》 CSSCI 北大核心 2024年第9期17-32,共16页
为全面分析计发系数动态调整对降低企业职工基本养老保险个人账户支付缺口的效果,本文将支付缺口分解为长寿风险引起的“寿差损”、养老保险基金实际收益率低于记账利率引起的“利差损”、投资收益低于养老金调增额引起的“增差损”。... 为全面分析计发系数动态调整对降低企业职工基本养老保险个人账户支付缺口的效果,本文将支付缺口分解为长寿风险引起的“寿差损”、养老保险基金实际收益率低于记账利率引起的“利差损”、投资收益低于养老金调增额引起的“增差损”。研究发现:(1)实际收益率低于记账利率情景下,动态调整计发系数可直接降低寿差损、间接降低增差损和利差损,预测期间个人账户年度支付缺口先增后减,其精算现值下降约52%。(2)调整计发系数的同时若能让基金实际收益率提高至记账利率,则可降低全部“三差损”,使年度支付缺口精算现值下降约75%。虽然同时调整计发系数和调低记账利率可令支付缺口精算现值下降约80%,但会显著降低养老金。(3)分性别计发系数表和中性计发系数表下的支付缺口差别不大,后者的再分配效应可缩小养老金的性别差距。因此,同时动态调整计发系数和提高基金实际收益率是缩小个人账户支付缺口最有效和可行的方法。 展开更多
关键词 养老保险 个人账户 三差损 计发系数 动态调整
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《社会保险法》亟待完善的若干重要问题
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作者 杨思斌 《学术前沿》 CSSCI 北大核心 2024年第18期52-65,共14页
《社会保险法》的完善具有必要性和紧迫性,应适时启动修法程序。《社会保险法》的完善涉及若干基础性的重要制度,主要包括:在立法体例方面,生育保险应归并到基本医疗保险一章,增加长期护理保险的专章规定;在覆盖范围方面,社会保险应有... 《社会保险法》的完善具有必要性和紧迫性,应适时启动修法程序。《社会保险法》的完善涉及若干基础性的重要制度,主要包括:在立法体例方面,生育保险应归并到基本医疗保险一章,增加长期护理保险的专章规定;在覆盖范围方面,社会保险应有效覆盖新就业形态劳动者;改革职工基本养老保险和基本医疗保险的个人账户制度;明确社会保险费的征收主体及职权;确立社会保险经办机构的法人地位;从国家层面统一社会保险缴费基数的确定标准;规定社会保险费征收期限制度;完善社会保险基金的先行支付与追偿制度;妥善处理民事侵权责任和工伤保险责任的竞合问题;有效落实因病或非因工致残职工的病残津贴。 展开更多
关键词 社会保险法 新就业形态劳动者 个人账户 征收主体 缴费基数
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变量播种施肥控制系统的研究——基于财务会计精细化
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作者 李乐 《农机化研究》 北大核心 2024年第2期216-220,共5页
首先,介绍了变量播种施肥控制系统整体结构和播种量与施肥量的计算方法,给出了变量播种施肥作业流程,并将PID模糊控制算法和财务会计精细化应用在直流电机的转速控制上,设计了变量播种施肥控制系统。在实际播种试验中,测得的播种转轴电... 首先,介绍了变量播种施肥控制系统整体结构和播种量与施肥量的计算方法,给出了变量播种施肥作业流程,并将PID模糊控制算法和财务会计精细化应用在直流电机的转速控制上,设计了变量播种施肥控制系统。在实际播种试验中,测得的播种转轴电机的转速和理论值误差在1%~3%之间,精度较高,达到了变量播种的目的,证实了系统的可行性。 展开更多
关键词 变量播种施肥 PID模糊控制 财务会计精细化
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新生代大学生群体观念与群体行为特点的解读及其应对策略
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作者 岳增刚 《长江师范学院学报》 2024年第5期107-116,共10页
网络信息技术的加速创新,对新生代大学生群体思想政治教育工作提出了挑战,要求其必须遵循学生成长规律。通过对三所高校2 000名学生的调查研究,运用SPSS软件和潜在剖面分析,从人生观、价值观、就业观、道德观和学习观5个方面对新生代大... 网络信息技术的加速创新,对新生代大学生群体思想政治教育工作提出了挑战,要求其必须遵循学生成长规律。通过对三所高校2 000名学生的调查研究,运用SPSS软件和潜在剖面分析,从人生观、价值观、就业观、道德观和学习观5个方面对新生代大学生群体思想观念和行为特征进行整体描述统计、差异分析以及类别拟合研究。研究结果显示:新生代大学生思想行为积极健康、值得信赖,且大学生思想行为存在差异性,对新生代大学生思想和行为的引导应从专业教育、就业观念、学风建设等方面开展,从而提高教育实效性、针对性和个体适应性。 展开更多
关键词 新生代 群体观念 群体行为 变量中心 个体中心
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收入确认计量模型视角下可变对价的识别
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作者 姚建雄 《黎明职业大学学报》 2024年第3期40-46,共7页
新收入会计准则首次提出可变对价的概念,对解决复杂环境下的收入确认和计量起到重要作用。通过分析收入计量的交易价格模型,提出可变对价产生的基础及其会计处理的理论依据。通过分析收入确认的合同模型,提出可变对价识别处理的思路,从... 新收入会计准则首次提出可变对价的概念,对解决复杂环境下的收入确认和计量起到重要作用。通过分析收入计量的交易价格模型,提出可变对价产生的基础及其会计处理的理论依据。通过分析收入确认的合同模型,提出可变对价识别处理的思路,从一个新的解释视角思考可变对价会计处理中存在的问题,为准则制定机构评估新准则的核心目标或原则是否存在根本性问题提供参考。 展开更多
关键词 可变对价 新收入会计准则 收入模型 识别处理
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美国个人退休账户多元制度安排及参与群体特征
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作者 吴孝芹 《山西师大学报(社会科学版)》 2024年第6期70-79,共10页
美国养老金第三支柱个人退休账户制度的功能定位与我国个人养老金相似,其近50年的运行经验可为我国优化个人养老金制度提供参考。个人退休账户以税收优惠撬动个人参保积极性,以多元制度安排扩展制度覆盖范围,通过强化缴费、转续和领取... 美国养老金第三支柱个人退休账户制度的功能定位与我国个人养老金相似,其近50年的运行经验可为我国优化个人养老金制度提供参考。个人退休账户以税收优惠撬动个人参保积极性,以多元制度安排扩展制度覆盖范围,通过强化缴费、转续和领取的灵活性及便利性实现“可替代”功能与“附加”功能叠加。文章利用美国消费者金融调查(SCF)数据,分析个人退休账户参与群体特征及不同特征群体在个人退休账户积累及模式选择上存在的偏好差异。分析结果显示,养老储蓄需求(无雇主发起养老金计划)、养老储蓄能力(收入水平)正向影响个人退休账户参与及资金积累水平;多元税收优惠模式兼顾不同群体需求,税收优惠程度是账户模式选择的重要诱因;制度灵活性及便利性是高收入群体及多雇主就业群体的重要关切因素,而信息处理能力不足会阻碍个人做出理性选择。因此,参考美国运行经验教训,可从设置多元税收优惠模式、贯通二三支柱、动态调整税优缴费上限、待遇提取纳入综合所得计税、引入应急提取条款及强化投资者教育等方面考虑优化个人养老金制度。 展开更多
关键词 个人退休账户 多元制度安排 税收激励 群体特征 制度优化
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祛风清热化湿法治疗新型冠状病毒感染后咳嗽的临床经验 被引量:1
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作者 裘佳波 潘睿 王真 《浙江中医药大学学报》 CAS 2024年第2期205-208,共4页
[目的]总结王真教授治疗新型冠状病毒感染后咳嗽(以下简称新冠后咳嗽)的中医经验。[方法]通过记录并整理医案,参考国内外文献,从病因病机、处方经验、验案举隅三方面阐述王真教授的治疗经验。[结果]王真教授认为,新冠后咳嗽的病因是疠气... [目的]总结王真教授治疗新型冠状病毒感染后咳嗽(以下简称新冠后咳嗽)的中医经验。[方法]通过记录并整理医案,参考国内外文献,从病因病机、处方经验、验案举隅三方面阐述王真教授的治疗经验。[结果]王真教授认为,新冠后咳嗽的病因是疠气,病机是风邪留恋、湿热内蕴,处方经验为祛风解表、通窍利咽,三焦湿热、分消走泄,因人制宜、标本兼顾。所举两则医案中,患者以新冠感染后反复咳嗽为主诉,王真教授以祛风清热化湿为主,养阴生津、健脾、益肾、化瘀为辅,处方周全,疗效确切。[结论]王真教授准确把握新冠后咳嗽的病因病机,治法明晰,用药严谨,疗效明显,其治疗经验具有临床价值。 展开更多
关键词 新型冠状病毒感染 咳嗽 祛风 清热化湿 因人制宜 名医经验 王真
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