对地勘经营者实行年薪制应考虑的因素

文章认为 ,对地勘单位经营者实行年薪制有一定的困难 ,但势在必行。文章通过从确定年薪的公平性、经营者市场未形成的局限性、考核指标、年薪由谁确定由谁批准、年薪的期限、经营者的职务消费、评价指标体系和兑现等方面 ,指出了应该考虑的因素并提出了一些解决办法。     

地勘企业实行经营者年薪制的探讨

文章认为 ,地勘企业经营成败的关键在于经营者。实行地勘企业经营者年薪制 ,建立对经营者的约束、激励机制是促进地勘企业发展的核心问题。文章提出了地勘企业经营者年薪应由“基础薪金、目标效益薪金、超额效益薪金”三部分构成。提出了 ,对经营者年薪的考核工作应以资产保值增值为基础的具体办法。对经营者年薪的支付方式可采取兑现现金 ,或者采取部分兑现现金 ,部分兑现股权的方式。同时强调 ,为减少企业风险 ,对经营者应建立约束机制     

年薪制考核审计的实践与思考

1999年 ,荆门市粮食局对市直 5家商业、4家工业、两家多种经营企业的经营者试行了年薪制考核管理的办法。制定考核标准。把经营者年薪分成三份 :基本年薪 ,效益年薪 ,奖励年薪。同时核定企业的目标利润、上交利润、国有资产、工资总额、销售收入 (产值 )等经济指标。基本年薪是按企业分类定级确定的经营者基本收入。企业分类定级按企业年销售收入确定 :1亿元以上的为一类一级企业 ;60 0 0万元以上至 1亿元的为一类二级企业 ;3 0 0 0万元以上至 60 0 0万元为二类一级企业 ;1 0 0 0万元以上至 3 0 0 0万元为二类二级企业 ;5 0 0万元以上至 1 0…     

全年一次性奖金的个人所得税纳税计算

全年一次性奖金是指行政机关、企事业单位等扣缴义务人根据其全年经济效益和对职工全年工作业绩的综合考核情况,向职工发放的一次性奖金,包括:年终加薪、实行年薪制和绩效工资方法的单位根据考核情况兑现的年薪和绩效工资.     

完善年薪制的重大制度创新——股票期权激励

基薪收入加风险收入的经营者年薪构成 ,实践中暴露出了许多问题 ,借鉴发达国家经验 ,我国引入了含期权在内的年薪制报酬制度。然而由于许多人对期权报酬制度还较陌生 ,本文对此加以讨论     

对年薪制的思考

我国现行年薪制存在着显著的缺陷,为克服这些缺陷,应采取的对策是:变单一激励模式为灵活多样的激励模式;与经营者持股相结合;变即期支付为延期支付;变设限式年薪制为开放式年薪制。在此基础上,为发挥年薪制的作用,还应正确认识激励机制的本质,规范经营者职位消费,建立合理的经营者业绩评价体系。     

对地勘企业实行经营者年薪制的几点认识

实行经营者年薪制是地勘单位事转企后对经营者一种有效的激励约束机制,文章重点就地勘企业实行经营者年薪制的具体问题提出了意见和建议.     

农村动态

乐陵市推行村干部"三二一"包干年薪制山东省乐陵市在实行村级财务乡代管的基础上,从1997年开始,又在全市推行了村干部"三二一"包干年薪制。这一制度,就是每年从村提留的管理费中,按村人口数量,人均提取6元作为村干部包干年薪经费。不足300人的村,按300人提取;300人以上的村,按实际人口数提取。享受固定年薪的村干部,限定为支部书记、村委会主任、会计(千人以上的村,可安排其他干部,但不享受固定年薪,只领取误工补贴)。村支部书记、村委会主任、会计年薪,分别按3∶2∶1的比例,从所提取包干经费中领取。年薪包干后,村财务取消招待费科目,招待费用由村干部个人承担。这一制度的实行,不仅刹住了公款吃喝风,减轻了农民负担,而且促进了基层干部工作作风的转变,进一步密切了党群干群关系。(中共德州市委组织部)     

上市公司经营者的薪酬设计

目前,我国企业的薪酬制度仍以月薪制为主。月薪制的特点是低工资、低奖金,其实质是一种平均主义的制度,因而起不到对经营者的激励和约束作用。有些企业(其中大多数是上市公司)也实行年薪制,但由于对经营者的考核指标不完善和支付方式不恰当,使得现行年薪制偏重激励,忽视约束和风险,易产生短期行为。就上市公司而言,经营者拥有公司内部职工股或公司职工股,由于内部职工股和公司职工股上市流通时其价格远远高于经营人员购买时的价格,因而,内部职工股和公司职工股实际上成为激励经营者的重要手段。内部职工股自公司公开发行股票上市之日起三年…     

企业经营者实行年薪制之我见

所谓年薪制，是指～定生产经营周期内（一般以年为单位），根据经营者所承包企业的经济效益水平和生产经营规模，确定企业经营者的基本报酬，是视其经营成果分档次浮动发放风险收入的一种新的工资制度。本文仅就为什么要实行年薪制、实行年薪制应遵循的原则、怎样实行年薪制以及如何健全考核体系等问题谈一些粗浅看法。1．实行年薪制是建立社会主义市场经济体制的需要（1）社会主义市场经济需要一批善经营、会管理的优秀企业家。随着经济体制改革的不断深入，市场经济的不断发展，我国国有企业，特别是国有大中型企业，面临着国内外市杨激烈…     

Price transmission between products at different stages of manufacturing in forest industries

The theory of demand and supply implies a positive relationship, or “price transmission” between the prices of products at different stages of manufacturing. This relationship was investigated with quarterly prices of softwood stumpage in the US South, and national prices of forest products, from 1977 to 2002. All prices, net of inflation, were found to be nonstationary and there was no evidence of co-integration between prices. Vector autogressive models, augmented by Granger causality tests and multiplier analysis showed that there was a one-to-one permanent positive response of the southern sawtimber stumpage price to a permanent change in the national lumber price. There was also a one-third permanent positive response of the national paper price to a permanent change in the national pulp price. There was no relation between regional pulpwood prices and national pulp or paper prices. When price transmission was significant, the full adjustment took about 2 years.     

The Effect of the Structural Adjustment Program on the Output,Prices and Exports of Major Agricultural Export Crops in Nigeria

The primary objective of this paper is to examine changes in the level of output, prices and exports of major export crops resulting from the Structural Adjustment Program (SAP) in Nigeria. THere two main sources of data: the Central Bank of Nigeria (CBN) through its annual reports, Economic and Financial Review, and the Nigerian Federal Office of Statistics (FOS) through its Trade Summaries. Although the SAP led to appreciable increases in output and producer prices, its effects on exports were insignificant. The implications of these for the implementation of the program are explored.     

Application of an ecosystem function framework to perceptions of community woodlands

Owners, local residents, government, and conservation organisations can express divergent preferences in the development and management of local woodlands. The perceptions of these four groups were examined, in the context of three community woodlands in Eastern England, using an ecosystem function framework. In a pilot study, residents were able to allocate a relative importance to woodland ecosystem services which were then related to “regulation”, “habitat”, and “production” or “information” functions. However residents also placed importance on negative services or “dis-services” associated with the woodland ecosystem. Therefore a fifth category of “dis-services” was included in the main survey which included 84 local residents, three woodland owners, three government institutions, and six representatives from conservation groups. Each of the four groups placed greatest importance on services associated with habitat (16–39% of the total importance) and information (30–50%) functions suggesting, in this example, mutual interest in the use of woodlands as a habitat or recreational resource. By contrast a potential area of difference was the particularly high importance placed by one owner on dis-services such as fly tipping. In addition the woodland owners placed higher importance (10–20%), than local residents and conservation groups (7–9%), on the productive services of the wood. This suggests a need for communication when production-related operations affect recreation. The ecosystem function framework appears to be a useful approach for highlighting potential tensions and areas of mutual interest in the management of semi-natural ecosystems.     

In Vino ‘No’ Veritas: impacts of fraud on wine imports in China

China is one of the largest wine importing countries in the world and is poised for continued import growth in the future. Increased wine purchases throughout China have given rise to persistent fraud where fake wines are packaged and sold with counterfeit contents and labels. For exporting countries like France, counterfeit wines displace market share, damage foreign brand reputation, and cause distrust in consumers who are aware of counterfeiting problems throughout the country. We examine the impact of fraudulent wine events (as measured by negative media reports) on Chinese wine demand differentiated by supplying country. We employ the Rotterdam demand system and a switching regression procedure to estimate import demand and compare results across different media variable specifications. Results consistently show that negative reports disproportionately affect French wine regardless of how the media variable is specified. This is not surprising because most fraudulent events involve French wine counterfeits.     

土地学科的建设和发展——"土地学科发展规划研讨会"综述

中国土地科学学科发展已取得很大成就,表现为专业教育和人才培养成绩突出、初步形成学科体系、取得大批研究成果.而存在的问题主要是基础理论研究欠缺、独特的土地科学研究方法体系尚未形成、研究角度单一、学术交流质量不高和学科带头人的影响力不足.土地科学学科发展目前面临着巨大的机遇和挑战,应明确土地科学学科发展的基本思路、发展目标及2010-2020年的主要建设任务和保障措施.     

Revealing different understandings of soil held by scientists and farmers in the context of soil protection and management

This paper aims to analyse and draw together results from similar studies in England, Switzerland and France which investigated farmers’ understanding of soil and compared it with that of scientists, researchers and advisors (collectively called scientists in this analysis). A range of methods were used across the three studies and different theoretical approaches, looking at forms of knowledge, local practice of knowledge production and conceptions of reality, were employed to explain the results. Despite the different contexts, methodologies and theoretical approaches in the three studies, the results reveal similar patterns of difference in farmer and scientist understanding of soil. In the English study, farmers demonstrate a ‘know-how’ form or intuitive working knowledge of soil while advisors rely on scientifically established forms of ‘know-why’ and seek to understand and explain soil processes. Similarly in the Swiss study farmers’ and scientists’ differing perceptions are directed and shaped by their respective aims, methods and context of work. In the French study, farmers and researchers are shown to have different conceptions of soil, they attribute different meaning to the same activities, and use different words and language to describe the same features. In all three studies understanding is shown to be cultural and contextual, as such an integrative theoretical framework is proposed.     

An evaluation framework for earthquake-responsive land administration

In recent years earthquakes and their secondary hazards have claimed the largest number of lives of all large natural disasters. Some of the world’s most earthquake-prone zones are also areas of high population density. The impact is magnified by vulnerability factors including non-enforcement of building codes, knowledge gaps, urban poverty and poor governance capacity to manage and reduce earthquake risks. Poor security of land tenure and property rights increases the vulnerability of people and affects their ability to respond to natural disasters.Earthquake recovery and reconstruction provides very significant challenges for land agencies, with these challenges differing from one country to the next due to differences in the local context. Drawing on contrasting case studies in Haiti, Nepal and New Zealand this paper identifies the common post-earthquake land administration functions and challenges that may apply to many contexts. These lessons provide land agencies and other key stakeholders with a summary of the challenges an earthquake poses for land administration at different post-disaster stages. We also discuss the policy and regulatory, institutional, operational and preparedness lessons for land administration. From these lessons we propose a framework for evaluating the earthquake-responsiveness of a land administration system. This framework can be used by a land agency in an earthquake prone region, or where an earthquake has recently occurred, to assess what challenges to land administration might occur in the event of an earthquake, and the preparedness of their land administration system.     

森林生物多样性评价模型的改进

针对2002年的评价模型中的不足,提出了新的改进后的森林生物多样性变化的评价模型,并在我国第六次森林资源清查(1999～2003)资料的基础上,对1973～2003年我国森林生物多样性的变化进行了补充评价。评价结果表明:我国森林生物多样性的压力越来越大,压力指数由1973年的100,上升到2003年的199.10,上升了1.99倍;森林物种多样性总体的下降趋势已有一定幅度的改变,森林物种多样性指数增加了31.12%。森林生态系统多样性和森林生物多样性先逐渐上升,尔后又下降,第六次森林资源清查时又有所恢复,并分别上升了4.67个百分点和17.90个百分点。     

Evaluating Alternative Policy Responses to Higher World Food Prices: The Case of Increasing Rice Prices in Madagascar

Higher world food prices have led many developing countries to adopt policies to mitigate the impact on low-income households. This article sets out a partial equilibrium framework to evaluate the efficiency, distributional, and revenue implications of alternative policy responses. The model is applied to evaluate tariff reductions and targeted transfers in Madagascar. Although lowering tariffs generates substantial efficiency gains, these accrue mainly to the top half of the welfare distribution, and poor net sellers are actually worse off. Developing a system of targeted direct transfers to poor households is likely to be a substantially more cost-effective approach to poverty alleviation.     

转变地质工作发展与服务方式的实践和建议

天津市地矿局注重加快转变经济发展方式,发挥地质工作优势,推进低碳清洁能源的开发利用创新和技术进步,紧紧依托地质工作的人才、技术和行业优势,加大清洁环保资源的勘查、研究、开发、利用。针对天津市水资源缺乏的情况,积极加强后备和应紧水源勘查。按照“两种资源,两个市场”的思路,通过实施中外合作勘查项目,以境外勘查工作为载体和平台,实施引进来和走出去战略,为天津市经济社会发展提供地质技术支撑。