深化修制改革的思考与建议

回顾了我国铁路机车车辆修理制度改革历程，认为当前修制改革存在两个突出问题，应该改革大修制度，实现有限制的大修，提高修理质量。     

论折旧选择

折旧选择的概念折旧选择作为企业财务管理的重要内容，是指企业依据有关财经制度的规定，根据自身的财务活动情况，在确定拆旧方法、折旧年限和净残值时所作出的选择，其目的是为了满足企业在特定时期的理财需要。全面正确地理解折旧选择的概念，应重点把握三点：（一）折旧选择的依据是有关财经制度。我国于1993年7月1日起开始执行新财会制度，为扩大企业理财自主权，加快企业技术进步的步伐，新财会制度摒弃了过去在折旧政策上的某些严格限制，赋予企业在折旧选择上比较大的灵活性，这就使折旧选择成为企业财务管理的一项重要内容。由于折…     

落实制度 厉行节约

<正>一、落实制度应从源头抓起我们制定任何一项制度既要考虑其适应性和操作性,更要注重落到实处。用制度管人,用制度管事,不仅是用制度来限制职工束缚职工,更重要的是让全体职工在公开、公正、公平的前提下,心悦诚服地做人、干事、服     

论市场经济法律的价值追求

市场经济法律是市场经济的构成性规则。它不应该也不可能外生于主权者的主观意志，只能内生于客观的市场经济规律，前者意味着限制市场的作用，后者则让市场充分发挥作用。市场经济的法律并不仅仅指一种法律制度，而且更代表一种法治的精神，其包含的价值追求是它最重要的因素。秩序、平等、自由和效益完美结合的市场经济价值观，是市场经济发展规律的体现，是法治的主旨。     

寻找“奶酪”——有感于南昌空管中心“末位待岗学习制”

不久前，南昌空管中心推出“末位待岗学习制”，规定经综合考核不合格作待岗学习处理。制度刚出台，有人泰然处之，有人心生抵触，也有人茫然失措。面对这一制度的实施，我们该怎么办?     

工程勘察设计单位建立现代企业制度初识

最近，国务院与建设部相继对工程勘察设计单位的改企建制工作作了明确指示，这标志着工程勘察设计行业的改革进入了由事业体制改为企业体制，并建立现代企业制度的新阶段。就个人的认识谈谈几点看法与建议。一、建立现代企业制度，是历史赋予我们的重任。党的十四届三中全会关于建立社会主义市场经济体制若干问题的决定指出：“建立现代企业制度，是发展社会化大生产和市场经济的必然要求，是国有企业改革的方向”。我们知道现代企业制度是人们实践中创造的一种文明成果，属于人类的共同财富。吸收和借鉴世界发达国家的有益经验，建立既符合…     

第二船舶登记制度在中国的适用性研究

<正>为了缓解我国实施的严格船舶登记制度造成的船舶外流状况，扩大我国船舶保有量，加强船队建设，提高我国船舶登记制度的吸引力。国内外船舶登记适用的制度方面存在严格船舶登记、方便旗制度以及新兴的第二船舶登记制度，通过对比三者的施行的状况，得出要提升我国船舶登记制度吸引力，就需要突破严格登记制度过于强调“真正联系”原则的限制，借鉴航运发达国家的第二船舶登记制度的先进经验，并且进一步提高税收优惠力度、提升登记服务水平、完善海事法律体系。     

浅谈新财会制度下的资金管理

浅谈新财会制度下的资金管理陈隆，单镜明新财会制度对企业资金管理制度作了一系列重大改革：在资金来源方面，主要是明确产权关系，核心是建立资本金制度，以保障所有者权益，同时允许企业自主筹措资金；在资金使用方面，主要是扩大企业理财自主权，核心是取消专用基金专...     

坚持教育制度监督并重的预防体系 做好反腐倡廉工作

教育、制度、监督既是惩治和预防腐败体系的三个关键环节，也是三大支撑点，还是三个实体部分。教育侧重于教化，是基础；制度侧重于规范，是保证；监督侧重于制约，是关键。三者是相互依存，相互配套，相互促进，缺一不可。教育要取得经常性的效果，不仅取决于教育的内容和形式，还要靠制度、监督作保障。制度的实施。不仅需要制度本身的合理性、科学性。还需要经常性的监督检查和有效的思想教育来推动。监督工作要取得实效，     

浅论建立“职工权益”会计要素

在我国建立现代企业制度的过程中，国家在保障投资人权益的同时，也十分重视保障企业职工的合法权益。然而我们现行会计核算模式对职工权益反映不够明确，使职工对其权益作会不深。因此笔者认为应当对职工权益的会计核算作进一步的改进，增设职工权益会计要素，集中反映企业职工所享受的权益，以体现社会主义制度下，劳动者在社会生产中的地位与权利。一、根据经济学的观点，任何社会的经营活动都需要两个基本要素，即生产资料和劳动力。企业的投资人是生产资料的所有者，而企业职工则是其自身劳动力的拥有者。虽然企业投资人已经给职工支付…     

Identity,Spatiality and Post-colonial Resistance: Geographies of the Tourism Critique in Goa

This article maps some of the ways that the critique of tourism development in the Indian state of Goa is connected to Goan patriotism. Reactions against tourism in Goa assume a prior definition of 'Goa', and this definition is often patriotic. One of the central processes to understanding contemporary Goa's identity politics in the face of tourism is its former colonisation by the Portuguese. Treating the tourism critique in Goa as a geographically and historically specific discourse in this article means discussing four aspects of what will be called its spatiality: geopolitics, geohistories/disembeddings, socio-spatial biases and situatedness. It will be argued that the spatiality of the tourism critique shows that its connection to patriotism is not straightforward and immediate, but contingent. It will also be argued that although the spatiality of the tourism critique points to its heterogeneity, it is precisely because there are multiple constructions of 'Goa' and 'Goan identity' that the discourse constitutes its object, Goa.     

论我国侦查模式改革的社会基础

我国的刑事诉讼法再修改正在运作之中，侦查程序成为此次修改的重中之重，但焦点大多聚集在羁押及其司法审查、如何遏制刑讯逼供等方面，这些当然是目前迫切需要解决的问题，但法律的修改与制定，绝不能离开它的本土环境去运作。中国是一个无论在地理环境上还是人口素质与数量以及国家结构与体制上都很特殊的国家，而这些恰恰是法律实现的社会基础。侦查模式的重新构建，要高于现实，但绝不可脱离现实。     

The use and application of Rose's theory of lesson drawing in peripheral areas of Scotland

This article looks at Rose's theory of lesson drawing and its possible use and application in social science research. It identifies the contingencies necessary for its application and also identifies how a lesson may be transferred between cases. The use and viability of Rose's theory of lesson drawing is evaluated. The lesson drawing approach would be appropriate to most comparative social science research. It lends itself to tourism research and the establishment of circumstances in which lessons can be imported or exported between regions or countries. It recently has been used in a comparative study of islands and lesson drawing. Copyright © 2003 John Wiley & Sons, Ltd.     

Environmental and financial sustainability of air transport: Are they incompatible?

Many would consider that the current reliance on air transport is environmentally unsustainable, especially given its impacts on climate change and its use of non-renewable resources. In addition, financial sustainability is often seen as inconsistent with environmental sustainability. The conclusions here are otherwise. Air transport does contribute to greenhouse gas emissions, but the climate change problem is a general one, and while addressing it has a cost, this cost is minimised when air transport is required to bear the environmental costs that it imposes. The reliance on non-renewable resources does give rise to a sustainability problem. There is not likely to be a problem of lack of financial sustainability of the industry, though addressing environmental objective will lead to a reduction in performance in the short run. Both environmental and financial sustainability of air transport can be achieved, as long as efficient policies are adopted.     

Stakeholder perspectives on the current and future roles of UK bus-based Park and Ride

UK bus-based Park and Ride (P&R) has increased significantly in popularity over the past 40 years although there are doubts over its role in reducing car use. This paper presents the findings from interviews with eight key stakeholders involved in UK P&R, which sought to provide insights into the popularity of P&R, particularly at the local government level, its success, and how the concept of P&R can be developed in the future to improve its role in reducing car use whilst maintaining its popularity. It is suggested that there are a range of goals for the use of P&R which extend beyond traffic reduction. It is discussed how there may be potential to develop the concept, particularly by decentralising P&R sites and developing their role as interchanges for public transport.     

Some stylized facts about high-speed rail: A review of HSR experiences around the world

After collecting information on 166 high-speed rail (HSR) projects across the world, this paper examines some of the most relevant empirical issues related to the implementation of this transport technology in recent years. We firstly discuss the economic definition of HSR, trying to identify its different development and operating models. Then, we provide what could be considered as a range of actual cost values of building and maintaining a high-speed rail infrastructure. A similar analysis is carried out regarding the operating and maintenance costs of high-speed rail services. Some information on external costs is also provided. We finally deal with current demand and its projections, and try to draw some inferences about its future evolution.     

Identification and classification of public transport activity centres in Stockholm using passenger flows data

Urban geography could be characterized by analysing the patterns that describe the flows of people and goods. Measuring urban structures is essential for supporting an evidence-based spatial planning policy. The objective of this study is to examine how the spatial–temporal distribution of public transport passenger flow could be used to reveal urban structure dynamics. A methodology to identify and classify centres based on mobility data was applied to Metropolitan Stockholm in Sweden using multi-modal public transport passenger flows. Stockholm is known for its long-term monocentric planning with a dominant central core and radial public transport system. Strategic nodes along its radial public transport system have been a focus for development of sub-centres. Although the regional planning policy embraces a shift towards a polycentric planning policy, the results indicate that this has not been realized insofar.     

Evaluating drivers of profitability for airlines in Latin America: A case study of Copa Airlines

Air Traffic demand in Latin America is expected to double over the next twenty years, yet airline profitability in the region remains highly problematic. The impediments challenging financial prosperity in the continent are numerous and have resulted in prolonged loss-making periods across most Latin American carriers. Breaking with this trend, Copa Airlines has been able to report double-digit net results for several years and recorded 56% of total profits earned by all Latin American carriers in 2016. This research has identified a number of Key Performance Indicators that have underpinned Copa Airlines' financial prosperity through a Product and Organisational Architecture (POA) framework analysis whose results were validated and elaborated upon by the CEO of Copa Airlines. Copa's sustained financial success was attributable to a number of factors. First, its geographical positioning has allowed it to engineer strong connectivity by coupling North and South America through its hub, which is reachable with narrowbodies to nearly all points in the Americas. Second, its low unit cost structure is akin to that of LCCs, operating a single aircraft type with high utilisation. Third, it has a uniquely low market concentration of competitors on its routes and capitalises on this by having a strong schedule with high frequencies together with outstanding punctuality. Fourth, it has a synergistic and fruitful cooperation with its hub airport at Tocumen. Finally it benefits from positive external factors such as a dollarized home economy with high GDP growth, exceptionally low unemployment and inflation rates ring-fenced with security. These pillars can be used as a reference for other Latin based airlines seeking to improve profitability.     

The impact of home-to-destination climate differences for tourism

Tourists may experience climatic conditions quite different to what they are used to, that can affect their physiological well-being. The Acclimatization Thermal Strain Index for Tourism quantifies the physiological cost of the acclimatization process. To demonstrate its utility, travel between contrasting climates is examined. Index is shown to be a useful indicator and demonstrates the potential adjustment cost in acclimatization cannot be reliably determined from a straightforward comparison of climatic conditions. The information is useful because climatic resources contribute significantly to tourists’ decision-making processes, affecting where and when tourists travel.