环境教育是21世纪中国教育的重要课题

通过我国环境现状分析 ,提出环境教育是中国 2 1世纪科学教育的一个重要主题。并确立教育的目的 ,目标 ,以及采取的措施 ,使学生树立环境保护的意识     

工作分析在高校人力资源管理中的应用

工作分析在组织人力资源管理中具有重要的现实价值,其在高校中的应用存在着诸多问题.加强对工作分析方法的研究,从"以人为本"的管理理念出发,拓展工作分析的内容,以求更好地应用于人力资源管理实践,实现高校组织人力资源的优化配置.     

对地下资源产权的探讨

本文首先介绍了世界现行几种地下资源产权的模式，并以公平与效率为标准分析了各自的利弊。然后剖析了当前我国地下资源产权现状、存在的问题，提出了改革的目标，原则与政策性建议。     

220KV线路微机保护器的运行与维护

随着220KV微机线路保护的广泛应用,微机线路保护的一些缺陷也开始逐渐显现出来。本文针对微机线路经常出现的一些故障和缺陷,提出了在220kv微机保护运行管理中要注意的一些问题。     

The impact of the Uruguay Round on tariff escalation in agricultural products

Tariff escalation (i.e. higher tariffs on processed agricultural products than on their input commodities) has been one of the obstacles for developing countries in their efforts to establish processing industries for exports. This article assesses the changes in tariff escalation resulting from the Uruguay Round (UR) tariff concessions, examining the agricultural import markets of EU, Japan and the US. The approach consisted of comparing the base and bound tariffs, as listed in the UR tariff schedules, of actual input/output processing relationships, taking also specific tariffs into account. Three main conclusions can be drawn. First, more than half of the commodity pairs have positive tariff wedges (escalating tariffs), about 10 per cent have no tariff wedges (input and output tariffs are equal) and the remaining one-third of the commodity pairs have negative tariff wedges (de-escalating tariffs). These numbers are roughly the same for both base and bound tariff wedges. Second, as a result of the UR tariff concessions more than 80 per cent of the tariff wedges have decreased (in absolute values, i.e. positive wedges have become less positive and negative wedges have become less negative). Convergence towards zero is therefore a common feature. Third, after the full implementation of the UR tariff concessions, high levels of nominal tariff escalation will still remain for a number of commodity pairs, highest in Japan and lowest in US. Considering only the positive tariff wedges, these will average 17 per cent after the implementation of the UR (down from 23 per cent of the base years). Finally, the study has certain methodological shortcomings, and a degree of caution is in order for countries contemplating export diversification and investing in valued-added industries. There are well known problems with “water in the tariffs” and the difference between applied and bound rates of duty that are common to all studies on this subject. In addition, a number of factors that are beyond the scope of this study should also be taken into account when export diversification is considered. These relate, inter alia, to the competitiveness of the export commodities or industries in question, availability of appropriate technologies and infrastructure, product standards, technical regulations and a host of consumer preference issues having to do with brand recognition as well as product characteristics.     

旅游资源的资产化管理与旅游业环境经济政策研究--兼与敖荣军等同志商榷

本文运用资源与环境经济学相关理论 ,从旅游资源的形态、概念界定与产权、旅游资源的核算与价值评估、旅游资源的交易与可转让性等方面论述了旅游资源实行资产化管理的问题与不可行性 ,并简要分析了我国旅游业现有的环境经济政策的实施情况。     

我国企业面向全球集成创新资源动机与方式分析

本文指出了我国企业面向全球集成创新资源的必要性和必然性,从资源禀赋错位、资源缺口补偿、资源图谱优化、资源边界内化等角度揭示了我国企业面向全球集成创新资源的动机,比较分析了我国企业面向全球集成创新资源的资本运作型集成方式、共建实体型集成方式以及虚拟联盟型集成方式。     

可持续发展视角下的资源税改革

随着我国现代化建设进程的加快和能源需求的日趋增长,资源紧缺和环境恶化问题已十分突出。因此,本文在可持续发展视角下提出应调整和完善我国现行的资源税,使之成为一个贯穿环保思想的生态资源税制。本文介绍了我国资源税的实施情况,分析了其存在的主要问题,并在借鉴其他国家资源税经验的基础上,提出了改革和完善我国资源税制的设想。     

Minority Protection and Dividend Policy in Finland

This paper highlights some theoretical arguments and empirical results on whether legal‐based minority protection affects corporate cash dividends in Finland. The Company Act in Finland states that shareholders having one tenth of all shares can demand a so‐called minority dividend, which is half of the profit of the fiscal year, yet not more than 8% of the equity. Minority dividend, as in Finland, is rarely used in EU countries. I find, that minority protection is a better influence over managerial control than controlling shareholders having absolute voting power. When there is no controlling shareholder and coalition costs are lowest, minority protection in Finland is better than minority protection in mandatory dividend countries. Combining strong shareholder rights (as in the USA) and minority dividend (as in Finland) could decrease agency costs both vertically and horizontally.     

社会保障财产权的保护研究

社会保障财产权的保护问题是社会保障理论和实践中的一个深层次问题。产权明晰、界定实效、得到保障是社会保障财产权保护的内在要求;明晰社会保障财产的所有权、占有权、使用权、收益权以及处置权等权能结构是社会保障财产权保护的前提和基础;公民社会保障权益的维护与实现以及社会保障财产的保值增值是社会保障财产权保护的核心。社会保障产权保护需要政府的积极作为、制度设计以及个人所得税制的完善等方面的努力,并通过设立社保基金产权监督委员会,构建社会保障基金＂产权监督、管理、营运＂体系。