第四系含水层下煤层开采水文工程地质条件研究与应用

根据松散含水层富水性,合理留设浅部工作面的露头安全保护煤岩柱,可解放大量浅部压煤,延长矿井服务年限,提高资源回收率,缓解工作面接续,有显著的社会和经济效益。     

提高管理专业学科基础课教学效益的教学方法探讨

针对目前教师课程教学中不重视课程教学全过程的管理、缺乏对学习方法的指导和课堂教学多媒体教学满堂灌;学生内源性学习动机不够、未掌握正确的大学学习方法和自主学习能力差等问题。学校应该在管理专业学科基础课教学中,运用科学分配课堂教学的时间资源、培养学生自主学习能力、重视课程作业和小论文以及改变对学生学习效果的传统评价体系等方式,以提高教学效益。     

人类形成合作关系的条件

大群体中的合作关系必须以利己主导型经济人为出发点来加以说明。大群体中出现合作的首要条件是净交往惠利大于零;第二个条件是信息和知识完全,即各方要有共同知识;第三个条件是存在着抑制人们背离合作的机会主义行为倾向的各种机制。     

Benefit of Employees and Motivation for Earnings Manipulation—— A Case Study of Employee Shares

The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the fraud of Guilin Jiqi seems to be intended to help her employees （not including top managers） to reap profits at the expense of misled investors. Our findings offer a potential insight into relating employee shares to insider selling.     

THE CHARITY COMMISSION – POLITICISED AND POLITICISING

Charities have always had to show that they provide a ‘public benefit’, the meaning of which has been developed by case law. The Charity Commission, a body created by the last government, has provided guidance on the meaning of ‘public benefit’ which is at odds with the meaning developed in case law – and therefore in conflict with the statute under which the guidance was ostensibly provided. The Charity Commission has also allowed charities to engage in political campaigning, an activity which the House of Lords has held no charity can lawfully pursue without losing its charitable status. The Charity Commission and its guidance should be scrapped. Professionally qualified and independent Charity Commissioners should be appointed.     

用户微型变电站设计的探讨

小型变电站已经被广泛采用,但对部分用户来讲,小型站模式仍存在线路长、负荷重、线损高等现象,微型变电站更适合该部分用户。本文阐述了微型站的设计原理及运行效益。     

山区高速公路施工成本控制——优化大临工程及设计方案节约施工成本

本文以承秦高速三标为背景,通过优化施工便道、临时电力、弃土场、拌和站、梁场等大临工程施工方案,优化隧道、桥梁设计方案,有效降低了施工成本,取得了较好的经济效益,对山区高速公路施工成本管理有一定的借鉴意义。     

Research on the capital structural optimization based on the coexistence condition of company＇s income tax and individual income tax

Capital structure denotes enterprises＇ form and proportion relation of various long-term funds source. The capital structure is the combination problem of the long-term funds about enterprise development and it is the quantity and proportion between every fund form. This paper analyzes the various factors which affect capital structural decision-making, and introduces capital structural optimization theory of the shelter benefit of tax revenue and bankruptcy cost balance. It studies the method and the evaluation criterion of capital structural optimization. And it constructs capital structural optimization model of coexistence condition of company＇s income tax and individual income tax. This will be very helpful for the rationality of enterprise capital structure.     

烟草行业体制改革与正确对待利益调整

近年来,烟草行业经历了多次的体制改革,如何有效化解改革中各利益集团的矛盾,成了体制改革成败的一个关键。文章从烟草行业实际出发,在分析烟草行业体制改革的原因以及所带来的具体利益的调整的基础上,论述了如何正确对待利益的调整。     

家电企业物流外包的利益与风险分析

现阶段,将物流业务外包成为家电行业物流的一大趋势,如何权衡物流外包的利益与风险成为家电企业选择物流模式时需要慎重思考的问题,文章通过分析认为,家电企业物流外包有利于优化企业管理、降低物流成本、增强企业核心竞争力,但同时也会为家电企业带来巨大的商业风险、管理风险、信息不对称和信息外露风险。为此,提出了规避风险的相关措施,如培养物流管理人才、建立物流外包绩效评价体系、建立企业诚信评价机制和建立公共信息平台等。