我国矿产资源税费制度存在的问题与改进

我国现行矿产资源税费制度还很不完善,存在诸多问题,这些问题的存在严重阻碍了我国矿业企业的快速发展和竞争能力的进一步增强,因此,我国需要加快矿产资源税费制度改革的步伐。一、我国矿产资源税费制度存在的问题1.矿产资源税费制度设计目标错位。矿产资源税费制度的主旨是调节和规范矿产资源开发中利益相关者之间的关系。而我国在矿产资源税费制度及其宣传中,往往将矿产资源税费的征收与提高资源开发利用率相联系。矿产资源的开发利用率主要取决于矿产资源产权制度安排的合理性和矿业权市场竞争的有效性。我国矿产     

分析矿产资源开发的环境地质问题

近些年来,随着时代经济的飞速发展以及科学技术的日新月异,我国作为能量大国,我国有着较为丰富的矿产资源,进而推动了国民经济的全面发展。然而,矿产资源在实际的开发过程中,不仅仅对环境有着一定的污染作用,同时也对资源环境产生了极大的破坏,并引发一系列的矿山地质灾害。本文在对矿产资源开发的环境地质问题进行研究分析时,主要以我国西南地区矿产资源开发为例,首先分析了矿产资源开发中常见的主要环境地质问题,进而分析了矿产资源开发中环境地质问题的相关防治对策。     

矿产资源开发对生态环境的影响

矿产生产为我国生态发展战略做出了贡献,矿产资源开发是我国经济增长的关键,对国民经济的发展有着重要的意义。本文提出了矿产资源开发对生态环境的影响,探讨了矿产资源开发的生态环境防治对策。     

矿产资源会计核算方法分析

作为世界资源大国的我国,长期以来对矿产资源无偿开发,重采重用而轻保护和管理,导致矿产资源的大量流失。为加强对矿产资源的核算,提高矿产资源的开发和利用率,实现人类可持续发展和大力发展循环经济,从会计角度对矿产资源价值的核算方法进行研究,就显得十分有意义。     

陕西：矿产资源管理新机新制度建设取得明显进展

陕西省人民政府副省长吴登昌在近日召开的全国整顿和规范矿产资源开发秩序“回头看”行动电视电话会议上表示,陕西是全国的矿产资源大省之一,累计发现矿产138种,探明有储量的矿产93种,矿产资源储量潜在价值42万亿元,资源优势明显,开发潜力较大。目前,陕西省整顿规范矿产资源开发秩序成效显著。     

国外矿产资源生态价值计量与补偿研究评述

鉴于矿产资源在开发和利用过程中造成的环境问题突出,经济增长的环境约束强化、矿产资源开发中生态价值的计量和补偿研究就成为一项重要而紧迫的任务。文章在对国外文献进行综述的基础上,借鉴矿产资源生态价值补偿的国际经验,提出相应的计量方法,进而研究矿产资源生态价值的补偿机制,为矿产资源开发中生态价值补偿实践提供理论支持。     

矿产资源测绘工作面临的问题和对策

矿产资源测绘与开发的管理是指在矿产资源测绘与开发的过程中，为使生态环境得到保护、资源得到合理利用、国家及矿业权人各方合法权益得到保障，以及使矿产资源的测绘与开发能有序和高效地进行而制定的一系列政策、法律法规和管理办法。文章主要探讨矿产资源测绘工作面临的问题及对策。     

矿产资源测绘工作面临的问题和对策

矿产资源测绘与开发的管理是指在矿产资源测绘与开发的过程中,为使生态环境得到保护、资源得到合理利用、国家及矿业权人各方合法权益得到保障,以及使矿产资源的测绘与开发能有序和高效地进行而制定的一系列政策、法律法规和管理办法。文章主要探讨矿产资源测绘工作面临的问题及对策。     

《关于开展整顿和规范矿产资料开发秩序“回头看”行动的通知》

各省、自治区、直辖市整顿和规范矿产资源开发秩序工作领导小组： 《国务院关于全面整顿和规范矿产资源开发秩序的通知》（国发[2005]28号）下发两年多来，各地方和有关部门做了大量工作，整顿和规范矿产资源开发秩序工作（以下简称整顿规范工作）取得了明显成效。但由于矿产品需求旺盛，矿产资源开发领域深层次矛盾和问题日益凸显，各种矿产资源违纪违规行为还时有发生。同时，部分地区工作存在薄弱环节，甚至还有死角。为巩固并不断扩大整顿规范工作成果，防止矿产资源违纪违规行为出现反弹，     

姜大明：中国鼓励外商企业参与矿业开发

本刊讯中国国土资源部部长姜大明日前在天津表示,中国将继续深化地质和矿产资源领域对外开放与合作,鼓励外商企业参与中国矿产资源勘查开发、矿产资源综合利用、页岩气勘查开发等,共享发展机遇。     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Multinomial distributions applied to random sampling of particulate materials

When sampling a batch consisting of particulate material, the distribution of a sample estimator can be characterized using knowledge about the sample drawing process. With Bernoulli sampling, the number of particles in the sample is binomially distributed. Because this is rarely realized in practice, we propose a sampling design in which the possible samples have a nearly equal mass. Expected values and variances of the sample estimator are calculated. It is shown that the sample estimator becomes identical to the Horvitz–Thompson estimator in the case of a large batch-to-sample mass ratio and a large sample mass. Simulations and experiments were performed to test the theory. Simulations confirm that the round-off error due to the discrete nature of particles is negligible for large sample sizes. Sampling experiments were carried out with a mixture of PolyPropylene (PP) and PolyTetraFluorEthylene (PTFE) spheres suspended in a viscous medium. The measured and theoretical variations are in good agreement.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.