盐城市水资源承载状态预警研究

在分析水资源承载状态预警概念的基础上,引入"三类六级"预警思想,采用可变模糊法和层次分析法的思想,构建盐城市水资源承载状态综合预警指标体系,评价盐城市2015年、2020年和2030年的水资源承载状态,并结合各年份承载状态变化趋势,对未来年份进行预警。结果表明:盐城市2015年水资源处于临界超载的状态,但随着"关于做好建立全国水资源承载能力监测预警机制工作的通知"等一系列措施的实施,2020年、2030年承载状态将逐步好转,到2030年将处于可载的状态。     

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。     

The niponic management of human resources in the performance of the enterprises in the Iberian Peninsula

This article had an objective of studying the niponic management of human resources in the performance of the enterprises that work in the Iberian Peninsula. The search was to evaluate the competition in these enterprises when the niponic management of human resources was used. There were two used data base： one with an economic nature treating the performance of productivity in an enterprise economic view, of salary and technologic, and the other about the niponic management of human resources adopted by the enterprises using an list of questions. Through statistic evaluations it was verified that the competition between enterprises with niponic capital, it＇s not induced by the economic competition, and the same enterprises used competitive strategies based on the qualification of the human resources and technological process.     

为企之道 重在执行

文章围绕如何提高执行力，如何建立良好的执行力保障体系，如何把企业战略、规划转化成为成果、效益等问题，根据人力资源管理的相关理论和日常的工作实践，对执行力深意进行解析和探讨。     

Why Have Corporate Tax Revenues Declined? Another Look

The relative constancy of non-financial corporate tax revenuesas a share of US GDP masks offsetting trends in the ratio ofcorporate profits to GDP (declining) and the average tax rate(increasing). The average tax rate rose steadily between 1996and 2003, an increase largely attributable to the importanceof tax losses. This rise casts some doubt on the role of taxplanning activities in reducing corporate taxes. So, too, doesthe relative stability of the rate of profit (relative to netassets), which might be expected to have declined had the understatementof profits for tax purposes been increasing. (JEL code: H25,G32)     

Can Capital Income Taxes Survive? And Should They?

The article surveys some main results in the theory of capitalincome taxation in the open economy; reviews recent trends ininternational taxation and discusses alternative blueprintsfor fundamental capital income tax reform from the perspectiveof an open economy faced with growing mobility of capital incometax bases. (JEL code: H21, H25)     

新疆水资源承载力探析

新疆水资源制约着新疆的绿洲经济发展,分析水土资源之间的关系有助于合理配置水资源。本文通过水土资源之间的关系分析,估算了新疆水资源的承载能力,从而得出新疆水资源量是稳定且有潜力的,并且能够支撑新疆社会经济发展的结论。     

浅析固定资产折旧的会计与税法差异及所得税处理

在企业所得税汇算清缴过程中,如何正确进行固定资产折旧的纳税调整及所得税会计处理,是每个企业必须注意的问题。本文分析了固定资产折旧的会计与税法差异产生的原因,以及在计算企业所得税时,如何对这些差异进行相关的纳税调整和所得税会计处理。     

供电企业人力资源管理改进实例分析

本文针对电力行业的特点,借助供电企业的实例和大量数据,对电力企业人力资源管理的现状进行了分析,并在此基础上,针对上述环节,结合供电企业人力资源管理的实际情况,逐一提出了改进方法和措施.     

我国出口贸易的增长性分析

通过结合国内生产总值与外商直接投资、外商直接投资与出口贸易之间的关系发现：国内生产总值对于外商直接投资具有双重吸引作用,外商直接投资能够推动出口贸易的增长,我国的国内生产总值能够促进出口贸易的快速增长。通过实证检验得到,我国实际生产总值与出口贸易存在正向稳定的经济关系。