纳税筹划在企业中的关键作用

本文通过析我国目前的纳税筹划形势以及不同国家纳税筹划的发展趋势,提出了企业实行纳税筹划的现实措施及纳税筹划的相关注意事项。     

基于南京邮电大学的高校节能管理规划方案探讨

以南京邮电大学为例,通过对现有的节能管理制度及节能措施的实证分析,从校园节能服务对象的节能满意度和认知度,以及节能服务对象为出发点,给出南京邮电大学的节能措施建议,并据此设计一个适用性较广的高校发展的节能管理规划方案。     

Weekly scheduling models for traveling therapists

This paper presents a series of models that can be used to find weekly schedules for therapists who provide ongoing treatment to patients throughout a geographical region. In all cases, patient-appointment times and visit days are known prior to the beginning of the planning horizon. Variations in the models include single vs. multiple home bases, homogeneous vs. heterogeneous therapists, lunch break requirements, and a nonlinear cost structure for mileage reimbursement and overtime. The single home base and homogeneous therapist cases proved to be easy to solve and so were not thoroughly investigated. This left two cases of interest: the first included only lunch breaks while the second added nonlinear overtime and mileage reimbursement costs. For the first case, 40 data sets were solved, each consisting of either 15 or 20 therapists and between roughly 300 and 540 patient visits over five days. For each instance, we were able to obtain the minimum cost of providing residential healthcare services using a commercial solver. The results showed that CPU time increases more rapidly than total cost as the total number of visits grows. For the second case, which was much more difficult, it was necessary to develop heuristics to find good solutions quickly. Results for 5- through 20-therapist instances are presented and compared to the linear programming relaxation lower bounds. In the first of two parametric analyses, the tradeoff between the number of therapists on staff and the cost of providing service was examined. In the second, a similar tradeoff was explored between cost can the number of home bases used by the therapists.     

Open process and open-source enterprise systems

Enterprise systems have become pervasive, especially at the high end of the market where SAP and Oracle service large organisations. There is a great deal of value in enterprise systems offered to all organisations, but many small and medium businesses (SMBs) cannot afford the excessive software costs of established ERP systems. There have been a number of alternative forms of enterprise systems developed, to include open-source software. Service-oriented architecture (SOA) allows vendors to efficiently adopt new processes within their products. Organisations (and open-source ERP systems) can use SOA in customising or improving their systems. Web 2.0 helps collaborative development of knowledge which can be invaluable in identifying better business processes. The Web 2.0 era makes innovative access to enterprise systems possible for many SMBs. This paper reviews the role of SOA and Web 2.0 in making ERP systems more open, and classifies open enterprise systems on the dimension of process. We propose that organisations should conduct knowledge development for business processes through Web 2.0 prior to implementing external to enterprise systems. Once better processes are developed, they can be implemented to improve enterprise systems.     

An Econometric Analysis of the Determinants of Fertility for China, 1952–2000

This study investigates the determinants of the fertility rate in China over the 1952–2000 period. Consistent with theory, the key explanatory variables in our fertility model are real per capita income, infant mortality rate, female illiteracy and female labour force participation rates. The long-run results and the test for cointegration are based on the Johansen (1988 Johansen, S. 1988. Statistical analysis of cointegration vectors. Journal of Economic Dynamics and Control, 12: 231–254. [Crossref], [Web of Science ®] , [Google Scholar]) and Johansen & Juselius (1990 Johansen, S and Juselius, K. 1990. Maximum likelihood estimation and inference on cointegration – with applications to the demand for money. Oxford Bulletin of Economics and Statistics, 52: 169–210. [Crossref], [Web of Science ®] , [Google Scholar]) approach. Our long-run results conform to theory in that all variables appear with their expected signs, and the dummy variable used to capture the effects of the family planning policy indicates that in the years of the policy, fertility rates have been falling by around 10–12%. Our results suggest that socio-economic development – consistent with the traditional structural hypothesis – played a key role in China's fertility transition.     

The Role of Planning in China's Market Economy

This paper addresses issues raised in ‘The Background of China's Planning Institutional Reform’ circulated in advance of the International Conference on China's Planning System Reform, held on 24–25 March 2004 in Beijing. The discussion is structured around four topics: (1) the scope of planning; (2) the administration of the planning system; (3) methods of planning; and (4) the coordination of planning with market activities. A critical issue is whether the Chinese government is doing too much or too little in planning the broad range of activities in a market economy, and various policy options are examined in relation to this issue. A central conclusion is that as China's economic and political system evolves within the framework of the Five-Year Plan, the scope of planning will naturally reduce as the market sector replaces a number of activities formerly undertaken by government.     

The paths of relative steady states of several economies

In this paper, an economy means a national economy; an economy's relative steady state means an economy's steady state of per-capita output relative to the mean of those of a broad set of economies. This paper provides a method used not only to get the path of an economy's relative steady state, but also to assess whether an economy's relative steady state changed between two given periods and whether an economy's relative steady state in a given period differed from another economy's in the same or a different given period. This paper also shows the paths of relative steady states of six economies (China, India, South Korea, Taiwan, Japan and USA) using the estimates of their relative steady states in four successive periods (1960s, 1970s, 1980s and 1990s). A comparison of the paths gives valuable information.     

资产全寿命周期管理在电网规划中的应用

随着经济社会的快速增长,电网发展受到土地、环境及风险评估等条件约束日益明显。为了全面准确评估电网规划方案的经济性和可靠性,在电网规划成本中引入资产全寿命周期管理理念,对电网规划方案的经济性比选流程进行改进,取得了较好的效果。     

北京大兴国际机场轨道交通专线延时运营方案设计研究

随着北京大兴国际机场夜间到港旅客量的增加,机场轨道交通运营时长已难以满足客运需求。为提升线路服务水平,延长夜间运营时间,同时减少运力浪费,需要平衡线路夜间客运需求、维检修需求及运营成本,制定延时运营方案。通过挖掘北京大兴国际机场及大兴机场线客流变化规律,分析线路夜间客运需求,结合大兴机场线夜间维检修要求,探讨延时运营对设备设施作业的影响,并进一步研究延时运营成本的构成以及成本计算方式。最后通过对比、分析不同的延时运营方案对夜间维修时间的影响、增开列次与路网换乘情况、运营成本的增加情况,提出当前大兴机场线宜采取上行单向延长运营30 min的方案,并结合大兴机场线实际情况设计线路延时运营阶段的列车运行方案。