消费税的调整及燃油税的征收对成品油市场的影响分析

2006年3月21日,财政部、国家税务总局联合下发通知,从2006年4月1日起,对我国现行消费税的税目、税率及相关政策进行调整。与此同时,国家有关部门多次表示燃油税的征收也将适时出台,这些政策的调整将对国内成品油市场产生直接而深远的影响,现就消费税的调整及燃油税的征收对国内成品油市场的影响进行简要分析。     

基于建立估价模型的企业并购绩效评价研究

企业并购绩效可借助一些方法加以评价,本文重点研究建立估价模型评价并购绩效。本文首先深入研究建立估价模型评价企业并购绩效的基本原理；在此基础上,通过对具体案例并购绩效实证研究进一步验证文中观点。本文认为建立估价模型、借助于EVA评价企业并购绩效是一种比较理想的方法。     

运用激励机制创建学习型图书馆

人力资源管理是图书馆管理的关键,激励管理机制是人力资源管理的核心.适度运用激励机制,实施人才培养激励、按绩付酬的物质激励、精神文化激励和榜样激励可以激发馆员个体潜能和创造性,更好地实现图书馆工作目标--创建学习型图书馆.     

制造加工型生产模式与国际竞争力——基于中、目发展的比较研究

考虑到中国经济发展的活力以及正面临的能源短缺和国际贸易摩擦的加剧,本文深入考察了日本经济的发展历程。基于中国与日本战后经济腾飞的相似之处,文章剖析并比较两国经济发展共同点之后深刻的体制根源,对提升中国经济的国际竞争力有一定的借鉴意义。     

论废除死刑的法律价值

我国的死刑制度历史悠久,改革现行死刑制度,对于我国构建和谐社会具有重要现实意义.我国死刑制度具有局限性,因此,废除死刑,构建合理的刑罚体系是十分必要的.     

用"三个有利于"标准评判现阶段的剥削现象

一些剥削现象在社会主义初级阶段存在,是由我国现阶段不发达的生产力状况所决定的.这些剥削现象存在,有利于促进社会生产力的发展,有利于实现充分就业,有利于增强综合国力和提高人民生活水平.然而,剥削又有不利于生产力发展和社会公正等消极作用.因此,对于剥削现象既要利用它的积极作用,以促进生产力的发展;又要限制它的消极作用,以维护社会的公正和稳定.     

山西龙子祠泉水资源分析

本文利用龙子祠泉流量和降水量的多年观测资料,经分析计算,得出泉水开采资源量和保证率以及流量与降水相关的预报方程。结合当前利用现状,提出合理利用和保护泉水资源的建议。     

Heavy,medium, light shoppers and nonshoppers of a used merchandise outlet

An unsettling economic future coupled with changes in social values indicate that preowned merchandise buying will become increasingly evident. Consumers face the prospects of inflation, unemployment, and shortages, while social values are shifting away from disregard of resource usage by the disposable society. Buying preowned merchandise is a solution to coping with the environmental changes. Although institutions selling used merchandise, like other retailers, require factual information to design effective marketing strategies, this remains a neglected retailing phenomenon.The purpose of this study was to gain insights concerning several aspects of preowned merchandise buying using Goodwill Industries as a case in point. Data were collected to provide demographic profiles of heavy, medium, and light shoppers and nonshoppers, the information sources effective in inculcating awareness, basic patronage motives of heavy, medium, and light shoppers, and various buying behavior patterns of the four groups. The latter included shopping at Goodwill versus other institutions selling used merchandise, future shopping plans at Goodwill, overall attitude toward used merchandise, and the types of preowned merchandise they would be willing to purchase.Telephone interviews were made with a randomly selected sample of household representatives living in a midwestern standard metropolitan statistical area (SMSA) with a population of 85,000. The 336 respondents (97.5% of the sample) who were aware of Goodwill formed the initial data base from which 320 usable questionnaires were obtained. A composite shopping volume index was used to differentiate light, medium, and heavy shoppers as well as nonshoppers.Results from the study show that some differences exist between the groups in terms of demographics, information sources, and patronage motives as well as part and anticipated shopping behavior. Several implications are suggested for Goodwill in particular and similar organizations in general.     

Of lessees,lessors, and discount rates and whether pigs have wings

Recent articles on leasing suggest five principles that should aid analysts to understand this durable, much misunderstood financial instrument. The principles are 1) the lessor must be happy too, 2) the operating inflows have nothing to do with the case, 3) financial, like physical, matter tends to be preserved, 4) debt is a function of after-tax flows, and 5) inability to use tax shelters cuts two ways. In this paper we illustrate these principles and use illustrations to demonstrate that each of these principles has merit. We argue as well that the impression, often left by the principles, that leasing seldom benefits all parties to the transaction is incorrect.     

基于剩余评价期的经济评价方法研究及在长输管道中的应用

针对传统的内部收益率存在参数条件变化需要对数据进行还原调整,且历史数据缺失时无法使用,或企业管理者不注重历史收益状况的情况,提出了基于管道项目剩余评价期的内部收益率指标,并结合油气长输管道运营实际,分别构建了运营期现金流量均衡、非均衡两种情形下的评价模型,计算分析了不同剩余评价期内部收益率与全评价期基准收益率的对应关系。最后针对某管道企业的3条管道进行了实例测算,对测算结果进行分析和评价。