我国煤炭资源税从价计征的局限性研究——基于征税效果和效率的预评价

从征税效果和效率的视角,对资源税从价征收进行了预评价。评价结果表明,从价计征改革存在2大局限性,一方面无法达到"地方政府摆脱资源大省、财政小省困境"和"提高回采率、保护煤炭资源"等预期效果;另一方面,会造成征税的双重超额负担,导致征税低效率。在此基础上,建议应从整体而非局部推动煤炭资源税费改革,系统地进行煤炭资源税收体系再设计。     

Countermeasures of adaptation to climate change： establishment and application for implementation matrix

In the conceptual framework of adaptation policy assessment to climate change, adaptation measures can be categorized as two groups：facilitation and implementation. Facilitation measures refers to activities that enhance adaptive capacity, while implementation refers to activities that actually avoid adverse climate impacts on a system by reducing its exposure or sensitivity to climatic hazards, or by moderating relevant non-climatic factors. This paper aims to establish a matrix of implementation measures of adaptation to climate change, through four different ways how adaptation can influencc the relevant elements of climate change. reducing the exposure, reducing the sensitivity, alleviating the adverse impacts and reducing the negative non-climatic factors, and then further discuss the particular implementation measures of adaptation to climate change, through application studies on the selected sub-systems, intend to organize the disordered implementation measures in existent, and put forward some new measures under the guidance of this matrix, which could enrich and promote the system and content of implementation measures of adaptation.     

高校教师按生产要素分配的理论依据及现实意义

本文对按生产要素分配的内涵和特点作出定义 ,对按生产要素分配和按劳分配的关系进行深入的探讨 ,对高校教师按生产要素分配的理论依据进行详尽的阐述 ,对当前高校教师实施按生产要素分配提出建议     

对阻碍环渤海地区发展障碍的重新认识

对通常认为的阻碍环渤海地区经济发展的几个问题,通过相关数据分析论证,提出：①环渤海地区更多的是地理区域概念,政府推动和学者呼吁缺乏内在的基础和动力。②在一定程度上,阻碍环渤海地区的发展问题之一是缺乏经济的龙头。但京津合作成功后能够在多大范围内发挥龙头作用,取决于其经济核心的能量和它所提供的服务内容。振兴环渤海地区的主要作用在于其对中西部和东北地区发展的带动作用。③与祈望政府协调相比,加快环渤海地区发展的关键是加快政府职能的改革,提高政府工作效率,改善投资软环境,以聚集更多有活力的企业。     

内在的监狱:致死的娱乐——试评《娱乐至死》

电视把我们从理性思考的印刷术时代带到了全民娱乐不需怀疑的时代,在电视的所建构的完美"真"世界里,人们只注重感官愉悦,甘愿被娱乐奴役,不再反思,主动走进了娱乐构筑的监狱。     

林权确认的习惯法之立法完善与法理——以锦屏文书为例

述评新中国成立以来的林权制度演变,考察了林权确认的习惯法与国家法之间的冲突。基于法的价值论,认为林权确认的习惯法具有较之国家立法更优位的价值,更能满足解决林权纠纷的需要。指出对其进行立法完善的两种方式及相关法理思考。     

树立科技矿政理念改革矿政管理制度——以资源储量消耗计征矿产资源税费

科技矿政理念的基本含义就是努力提高矿政管理的科技含量,遵循地质矿产规律,依靠科技进步显著提升我国矿产资源保护与利用水平.推动科技矿政管理进程,首先要从资源储量管理方面夯实基础,建立健全资源储量实物账户与价值账户.进而改革矿产资源权益分配方式,以资源储量消耗计征矿产资源税费.相应改革矿业权评估制度.     

中国近代建设的伟大先行者——重温孙中山《在安徽都督府欢迎会的演说》

孙中山不仅是中国近代民主革命的伟大先行者,也是中国近代建设的伟大先行者。他率先勾画了近代中国最为完整、最系统的经济建设蓝图,提出了经济建设的一系列具体的方针政策,体现了他的雄心壮志和远见卓识。他《在安徽都督府欢迎会的演说》,是其经济建设思想的重要组成部分。     

Reports of Bed Bugs on Hotel Selection: A Choice Experiment

The resurgence of bed bugs in the United States creates challenges for hotels and motels. One aspect that is especially important to hospitality are reports of bed bugs and how they affect travellers’ selection and potential damage to hotel brands. To address this issue, we conduct a choice experiment of a national sample of US travellers. We find that consumers expectedly respond negatively to reports of bed bugs, and they are sensitive to the number of reports of bed bugs. Through consumer Willingness to Pay for a hotel room, we quantify the negative impact of reports of bed bugs on the hotel industry through lost room premium. Expectedly, avoiding bed bugs is more valuable among those who worry more about bed bugs, but prior knowledge and experience have no effect. How explicitly the reports of bed bugs are disclosed to travellers affects their reaction and Willingness to Pay greatly.