浅析火力发电企业基建期的税务风险

本文站在火力发电企业的角度分析了在项目基本建设期间由于"甲供材料"合同签订方式,基建项目承建单位移交资产,所得税、印花税缴纳等过程中存在及产生的税务风险。结合火力发电企业基建期实际情况,探讨了"甲供材料"解决方案,并对各项税务风险提出解决建议。     

浅析火力发电企业基建期如何降低资金成本

文章针对火电企业基建工程投资额大、周期长、资金成本高等问题,追根溯源对其产生的原因进行了阐述,同时结合火力发电企业基建期的实际情况,探讨了火力发电企业如何通过财务管理等手段来降低基建期资金成本,从而为企业创造经济效益和价值。     

火力发电企业税务筹划与管理优化策略

<正>近年来,随着我国经济形势的变化,税收政策也在不断调整和完善。火力发电企业要想在激烈的市场竞争中占据优势,就必须在既定的法律框架之下进行合理的税务筹划,从而减轻企业税收负担。本文分析了火力发电企业税务筹划的意义,指出了目前火力发电企业税务管理方面存在的问题,并提出了火力发电企业税务筹划与管理的优化策略,旨在进一步提高火力发电企业税务筹划的整体效能。火力发电企业作为我国能源行业的重要组成部分,对国民经济发展具有重要影响。然而,火力发电企业在运营过程中,需要消耗大量的燃料能源,经营成本普遍较高。因此,火力发电企业急需通过合理的税务筹划,切实减轻税收负担,提高经济效益,实现高质量发展。     

金税四期背景下企业税务管理改进措施探讨

金税四期标志着我国进入“以数治税”时代，这对于企业更好地开展税务管理工作具有积极意义，因此，本文针对金税四期下企业税务管理改进措施进行了分析。金税四期可以帮助企业提升税务管理效能、营造良好的税务管理环境。而企业税务管理中存在的问题在一定程度上阻碍了税务管理活动的顺利开展，其具体表现为涉税税种覆盖不全、缺少涉税事前控制，导致企业税务管理存在片面性、滞后性问题。对此，本文针对金税四期下企业税务管理问题提出了改进措施，包括税务信息共享、税务信息核查，以期使企业能够高效地开展税务管理工作。     

电网企业“甲供材”涉税风险及防范措施

近年来,电网企业的基建项目得到了大力发展,送变电项目的远距离输送,使得电网企业基建项目具有投资高、区域范围广的特点。本文从电网基建项目施工和物资的运作模式出发,分析施工方和建设方"甲供材"存在的营业税税务风险,以及施工方和建设方应采取的防范措施。     

电网企业“甲供材”涉税风险及防范措施

近年来,电网企业的基建项目得到了大力发展,送变电项目的远距离输送,使得电网企业基建项目具有投资高、区域范围广的特点。本文从电网基建项目施工和物资的运作模式出发,分析施工方和建设方“甲供材”存在的营业税税务风险,以及施工方和建设方应采取的防范措施。     

火力发电企业作业链——价值链分析与优化研究

本文从企业战略管理的高度把价值链管理的先进管理思想引入火力发电企业,对企业未来将面临的外部竞争环境进行了分析,提出了低成本竞争战略,对火力发电企业的内、外部价值链进行了研究并提出了价值链图,对当前应首选优化的价值链节点进行了剖析并提出了优化策略,结合当前火力发电企业现状,分析了持续优化价值链的基础,提出了建立、建设作业基础标准成本系统的思路。     

火力发电企业作业链--价值链分析与优化研究

本文从企业战略管理的高度把价值链管理的先进管理思想引入火力发电企业,对企业未来将面临的外部竞争环境进行了分析,提出了低成本竞争战略,对火力发电企业的内、外部价值链进行了研究并提出了价值链图,对当前应首选优化的价值链节点进行了剖析并提出了优化策略,结合当前火力发电企业现状,分析了持续优化价值链的基础,提出了建立、建设作业基础标准成本系统的思路.     

浅析建筑施工企业增值税纳税筹划

建筑施工企业是实体经济的重要参与者,在市场竞争激烈的背景下,企业更应注重税务筹划管理,创造更多的经济效益空间。增值税作为建筑施工企业缴纳的主要税种,由于工程项目时间和地域跨度大、成本高和结算付款受业主方影响较大的原因,税务管理相对复杂。梳理和分析建筑施工企业增值税管理的现状和问题,针对企业涉税情况,提出在金税四期“以数控税”的背景下,开展税务管理和筹划的对策思路,以达到企业降本增效的经营目标。     

火力发电企业成本管理

决定火力发电企业在电力市场竞争中能力高低的关键是如何降低企业的成本。没有低成本的运营,火力发电企业就不可能有良好的市场竞争力。文章以胜利发电厂为例,在系统分析火力发电企业成本构成基础上,剖析了目前火力发电企业成本管理存在的问题,提出了几点具有针对性的对策,对当前火力发电企业成本管理具有一定的借鉴意义。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

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.     

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.     

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.     

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.     

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.     

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.