设计部门现场管理的建设方案与实施

开展现场管理是提高企业管理水平、提高生产效率、提升产品质量、提升人员素质的有效途径.本文针对设计部门现场管理的建设思路与目标、实施过程进行了研究与实践,取得了良好的效果,为设计部门现场管理与建设提供了参考.     

新能源电厂并网全过程标准化管理

规范新能源电厂并网流程管理,避免因管理不善而造成的并网延误,践行"四个服务"的理念,在确保电网安全、优质、经济运行的基础上最大限度地保障发、供、用三方的合法权益,提升优质服务水平.     

Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

气体绝缘金属封闭开关设备在电场均匀方面采取措施的分析与应用

本文从气体绝缘金属封闭开关设备元器件的布局、电极形状的改变、均压环(屏蔽环)的使用、接地屏蔽网的设置、结构设计改进五个方面对气体绝缘金属封闭开关设备在电场均匀方面采取的措施进行了分析,在产品的设计和工程应用中,可提升设备整体的绝缘能力,保证设备安全可靠的运行.     

Unemployment insurance benefits and income smoothing

Labor unemployment insurance reduces unemployment concerns. We argue that these benefits moderate incentives to smooth earnings to reduce employees’ concerns about unemployment risk. Using exogenous variations in unemployment insurance benefits, we find evidence consistent with this argument. We also find that the link between unemployment insurance benefits and income smoothing is stronger when there is higher unemployment risk and when the firm is likely to employ more low-wage workers, who find unemployment insurance benefits especially useful. Our paper contributes to the literature by showing that public policy decisions such as unemployment insurance have significant, albeit probably unintended, externalities on corporate financial reporting.     

Mandatory IFRS adoption and management forecasts: The impact of enforcement changes

We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without concurrent enforcement changes and firms from non-IFRS-mandating countries; however, firms domiciled in IFRS-mandating countries with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings suggest that better IFRS enforcement distinctly weakens (strengthens) the positive effect of IFRS adoption on voluntary (mandatory) disclosure.     

我国旅游地区收入分析及对策探讨

旅游收入是旅游经济活动的重要内容，它一方面反映了旅游者的旅游需求通过旅游经营者的旅游供给而不断得到满足，另一方面又体现着旅游产业部门和企业在产经营活动的价值运行与价值实现。旅游收入与分配是旅游经济运行的前提，对其进行考察分析，是十分重要的。本章从收入和分配两个方面入手，对旅游收入分类、指标、旅游企业收入和分配以及旅游收入乘数的作用等进行了分析和阐述。     

FDI facilitated by agglomeration economies: evidence from manufacturing and services joint ventures in China

The open door policy of China’s economic reform since the 1980s has attracted heavy foreign direct investment (FDI) flows into China and especially to Guangdong (particularly the Pearl River Delta region, PRD) and induced significant economic growth during the past two decades. While there exist various classical theories of FDI in attempting to identify the determinants of FDI inflow and to explain the behavior of FDI flows, limited attention has been given from the perspective of agglomeration effects generated by a core-periphery (CP) relation.This paper intends to study the impacts of agglomerations on FDI inflows in the context of Krugman’s CP relation (1991) by investigating (1) the formation of a CP relation via gravity model analysis; (2) whether different types of industry FDI flows will respond differently in the CP-system, given agglomeration effects; and (3) whether FDI origin and firm scale matter in affecting FDI flows.A database consisting of a population frame of 37,742 firm-level manufacturing and services joint ventures investing in Guangdong in 1998 was used. Empirical results show that the agglomerations of the CP relation have affected FDI flow patterns. While both manufacturing and services FDI and sources of investment responded differently to the impacts, smaller firms were found more responsive to the CP-agglomeration settings regardless of FDI by industry type and by source. The significance and implications of the CP-system to further facilitate FDI in the region are discussed.     

我国救济性投资的现状、问题及对策

我国救济性投资的救济力度远远低于救济需求,在社会救济意识、救济管理、资金来源、投资形式等方面存在不足,投资增长缓慢,且存在城乡失衡和地区失衡.应创新公民的社会保障观念和思维模式,建立健全救济性投资的管理机制,着力解决救济性投资的不平衡问题,并且投资形式要向着多元化、多层次的方向发展.     

企业信息化的知识管理及技术研究

知识管理的各种功能及服务都依靠知识管理技术来实现，需要科学、规范的知识管理技术分誊标准。过程分类法是得到最普遍使用的一种分类方法；知识特征矩阵分类法从知识位置及知识结构化程度两个维度来分类知识管理技术；层次分类法从知识管理的不同作用层次来分类知识管理技术。