A basic tool to assess tax administration strength in emerging Europe

Large tax compliance gaps, together with the need to generate additional tax revenue have put a premium on tax administration reform in emerging Europe. The key features of an efficient tax administration are well established, but an objective assessment of the relative strengths and weaknesses of tax administrations have been lacking. This paper proposes a simple index of tax administration strength, based on objective indicators reflecting key organizational and operational aspects of revenue administrations relative to international best practice. A diagnostic test is then conducted to assess the performance of the proposed index in its ability to predict variations in tax collection efficiency in emerging Europe.     

原画设计中角色素材收集实践

本文强调了素材与创作的必然联系和重要性,列举了素材收集的基本方式,并通过实例讲述了通过设计实验对原画设计中角色素材库添加新鲜元素的方法和步骤。     

第三方支付相关基础法律问题探讨

第三方支付不是单纯的货币转移支付,而是与商业交易密切相关。互联网支付是典型的"担保支付",第三方为付款人的货币支付和收款人的货物交付进行了担保,有效保证了交易合同的全面履行,付款人支付的货币资金具有反担保保证金性质;预付卡支付和银行卡收单支付都是委托代理支付,预付卡支付第三方收到付款人的货币资金属于保管行为。     

Separate waste collection in mountain municipalities. A case study in Campania

This paper aims to analyse the impact of land characteristics (i.e. altimetry and housing dispersion) on separate waste collection, with a focus on mountain municipalities. The high spatial heterogeneity of the driving factors of separate waste collection allows traditional techniques, such as OLS, to offer only a partial depiction of the situation, missing important information. In this view, we perform the Geographically Weighted Regression (GWR), which allows to control for the local determinants of waste management. Our data cover 550 municipalities of Campania, in Southern Italy. We control for a set of morphological and socio-economic variables, drawn from official records for 2012. Our results show that the relationships between land characteristics and separate waste collection are not constant over space. Moreover, they suggest that in the presence of non-modifiable factors (such as land characteristics) local governments should act on citizen motivations, promoting awareness on environmental issues, and should implement time-saving collection methods.     

Assessment of mobility inequalities and income data collection. Methodological issues and a case study (Douala,Cameroon)

In order to understand the scale and nature of inequalities in intra-urban mobility we need reliable income data, but this is generally difficult to collect in household surveys. The methodological approaches that are employed to overcome difficulties in income data collection may affect the relative position of individuals and households within the income distribution and our estimates of mobility inequalities. In the context of a case study of Douala, this paper evaluates how the way income data is collected affects its accuracy and therefore the measurement of daily mobility inequalities. Simplified data collection tends to minimise the scale of inequalities as it misrepresents the income distribution. The error is greater in remote zones. Shortcomings in the statistical apparatus with regard to income data thus blur our perception of mobility inequalities and impede investigation of the links between daily travel, poverty and social exclusion.     

构建高等职业教育教学信息收集体系

本文介绍了西安航空职业技术学院教学信息收集体系的具体操作办法,阐述了建立这一体系对人才培养质量的提高起到了积极作用。     

基于农村循环经济的垃圾分类处理方法及运行管理模式分析

农村垃圾污染问题已成为当前农村最急需解决的环境问题。介绍了我国农村垃圾排放现状、特点以及污染危害,通过分析目前垃圾分类处理不充分的原因,因地制宜提出基于农村循环经济的垃圾分类处理方法及运行管理模式,以提高垃圾分类处理的科学性,满足环境保护的要求。     

浅谈铁路客运专线桥梁施工资料的收集与整理

在铁路施工管理中,工程内业资料是一个很重要的组成部分。因此,工程内业资料的进一步规范和标准化是我们面临的共同课题。文章以本人参加的武(汉)至黄(石)城际铁路项目中的施工资料为例,和大家共同探讨一下铁路客运专线桥梁内业资料的收集与整理。     

以船舶工业为特色的数字资源库建设探讨

阐述了我校图书馆在学校办学过程中形成的以船舶工业为特色的独特的馆藏资源,通过对学校在教学科研所获得的成果进行收集、整理,探讨在此基础上建立数字资源库及必须注意的问题。     

论税收滞纳金的法律性质、适用情形与核定机制

税收滞纳金是税收征收管理的重要措施之一。税收滞纳金的法律性质应界定为行政执行罚为主兼具损害赔偿。其适用情形不仅应考虑时间维度上的“未按照规定期限”。还应结合主观过错、行为性质及义务主体等因素予以区别对待。税收滞纳金的核定应采取分段加收率,起止时间应考虑支付方式的差异,并将税务稽查、刑事侦查及行政复议、行政诉讼设定为除外期间。