国际碳基金经营风险管理的经验与启示

当前,国际碳基金运营体系日趋成熟。本文总结了国际碳基金在治理运营模式、风险评价、风险控制与项目退出四个方面的运营经验;并结合实际,提出了中国进一步发展碳基金的建议。     

行政复议前置、税法确定性与税收治理现代化

行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。     

基于自由现金流量的企业价值评估方法的探讨

随着资本市场及经济全球化的不断深入发展,企业价值管理及其价值评估日益受到人们的重视,因此企业价值评估的应用空间得到极大扩展。文中以传统的评估技术和方法为基础,通过对企业价值评估的三种主流方法和三个评估指标的比较,最终得出基于自由现金流量的企业价值评估方法是最符合我国企业目前现状的评估方法,对规范我国企业价值评估方法具有一定的实际意义。     

Semi-quantitative risk assessment of groundwater resources for emergency water supply

The submitted paper proposes the possible use of integrated semi-quantitative risk assessment of groundwater resources. There are risks resulting from both natural and anthropogenic hazard sources. Activation of these types of hazard sources can cause damage to, or destruction of, particular hydrogeological structures and technological equipment of selected groundwater resources suitable for the emergency drinking water supply of the population. The process of risk assessment is based on the described register of hazards, including semi-quantitative assessment of the frequency with which the assessed sources of hazards are activated, the register of sensitivity together with the semi-quantitative sensitivity assessment of selected threatened elements of the assessed water resource and the determination of their criticality. The semi-quantitative risk assessment should become one of the important criteria for classifying groundwater resources which have been proposed for emergency water supply. The classification carried out on the basis of the above-mentioned principle can contribute to faster selection and effective use of groundwater resources, as well as to the enhancement of emergency and crisis planning systems when the public system is either damaged or destroyed.     

风险管理程序运用研究——以检察机关执法办案风险评估机制的构建为视角

建立检察机关执法办案风险评估机制是党中央、高检院对检察工作的新要求,也是检察机关加强和创新社会管理、化解社会矛盾的有益尝试,具有现实必要性和重大意义。从风险管理学的发展历程来看,其正逐步运用至各领域。检察机关在构建执法办案风险评估机制中引入风险管理理论,正是对该理论的发展运用,同时更将为该机制的科学、合理构建提供坚实的理论基础和制度参照。     

关于煤矿作业人员安全心理测评指标体系的探讨

对人因失误进行分析并将煤矿人因失误典型进行分类,探讨人因失误原因,对煤矿特殊情况下的事故类型和人员心理进行分析,对煤矿作业人员进行访谈,根据访谈和调研结果,编制出和煤矿安全心理有关的45项指标,并发放心理素质问卷调查表。根据调查表统计分析,得出影响煤矿作业人员安全行为较大的18项指标,经过专家评议,最终确定了煤矿作业人员安全心理测评指标体系。     

不完全信息下的供应链风险评估方法研究

本文使用多属性决策方法进行供应链风险评估,在风险属性权重信息不完全的情况下,建立非线性规划模型求得各风险属性的权重值,并通过求与理想解之间的加权欧氏距离来评估风险值的大小,解决了评估专家由于知识、经验和偏好不完全相同而意见难以统一的困难,最后用一个例子说明了该方法的有效性和实用性。     

Backcasting energy futures using industrial ecology

Backcasting has been widely used for developing energy futures. This paper explores the potential for using industrial ecology to guide the development of energy futures within a backcasting framework. Building on the backcasting work of Robinson [1], a seven step method is presented to embed industrial ecology principles within the development and assessment of future scenarios and transition paths toward them. The approach is applied to the case of backcasting regional energy futures in the Latrobe Valley, near Melbourne, Australia. This region has substantial brown coal deposits which are currently mined and used in coal-fired power stations to generate electricity. Bounded by a sustainability vision for the region in a carbon-constrained world, regional industrial ecologies in 2050 were backcast around three themes: bio-industries and renewables (no coal usage); electricity from coal with carbon capture and storage (low to high coal usage); and coal to products such as hydrogen, ammonia, diesel, methanol, plastics and char (demonstrating medium to high overall coal use relative to current levels). Potential environmental, technological, socio-political and economic impacts of each scenario across various life cycle stages were characterised. Results offer a platform for regional policy development to underpin deliberation on a preferred future by the community, industry and other stakeholders. Industrial ecology principles were found to be useful in backcasting for creatively articulating alternative futures featuring industrial symbiosis. However, enabling the approach to guide implementation of sustainable transition pathways requires further development and would benefit from integration within the Strategic Sustainable Development framework of Robèrt et al. [2].     

The role of assessment centers in job satisfaction and organizational commitment: a case of the Korean government

While many studies have shown how assessment centers affect employees’ career success or job performance, these studies do not demonstrate how employees’ attitudes are affected by their perception of assessment centers. This study aims to investigate the influence of employees’ perception of assessment centers on their job satisfaction and organizational commitment, which are the key elements in predicting working behaviors, such as job performance, job involvement, and turnover intentions. To analyze the nature of the influence, 306 employees who had been evaluated by an assessment center in the Korean Rural Development Administration (KRDA) were surveyed. Regression analysis revealed that although there is no influence on their organizational commitment, employees with a positive perception of assessment centers experience higher levels of job satisfaction (p < .01). These results suggest that the positive perception of assessment centers affects the general feeling of organizational members about their work even though it does not affect their emotional attachment to the organization or dedication to organizational values. Thus, assessment centers can be used as a tool not only to select capable candidates but also to yield positive effects on organizational members’ job attitudes.     

中外高校思想政治教育评估的理论基础比较及启示

高校思想政治教育评估作为思想政治教育工作的重头戏,需要在继承传统的基础上,不断吸收一切合乎时代发展要求、适应人们思想实际的方法。积极主动的汲取各国先进的思想政治教育评估精华,结合自身特点,跟上社会的需求和发展,加快思想政治教育创新的步伐。