Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081

The purpose of this article is to examine the accounting and auditing in the Spanish Royal Household between 1561 and 1808. The Royal Household was the third most important item of expenditure that the State Treasury financed, after the Army and Navy and the National Debt. On studying spending control in the Royal Household, we have rejected the idea, often advanced by historiography, that there was no spending control within this institution. On the contrary, treasurers and accountants were only able to release funds for expenditure purposes on the basis of prior authorization. However, the efficiency of spending control was very limited due to technical, administrative and, above all, social and political elements.     

露天边坡工程及FLAC数值分析

以高西沟露天煤矿的西北边帮作为研究对象,运用FLAC3D数值模拟软件,经过数值计算得到边坡安全系数为1.57,其与工程类比法计算得到的数值差不多,知该数值分析方法不仅能快速、准确的算出边坡的稳定性系数,还能够形象的描绘边坡的滑移临界场,是一种有效的边坡稳定性分析的方法。     

孔隙水对深部巷道稳定性影响研究

随着经济的飞速发展,对资源的需求量越来越大,长期大强度的开采导致浅部的矿产资源已日渐枯竭,矿产资源的开采向深部转移,巷道的稳定性将受到高地应力和高孔隙水压力等深部恶劣环境的影响。因此本文运用岩体力学理论和有限差分软件FLAC3D,考虑流-固耦合的情况下,对高地应力下孔隙水压力的巷道的变形和稳定性进行了理论分析和数值模拟,得到孔隙水的存在使巷道变形增大,巷道的稳定性减弱。     

国有商业银行亏损问题研究

由于产权单一、多次降息、资产质量差、无序竞争、财政虚收等十个方面的主客观原因 ,导致了我国国有商业银行严重的经营亏损 ,潜藏着巨大的金融风险 ,但由于有国家信用的强力支撑 ,暂时不会出现金融危机。要解决国有银行亏损问题 ,必须为其创造良好外部环境、进行产权制度改革、发展全能银行和加强金融监管。     

论企业商业秘密权与劳动者自主择业权的冲突与平衡

对于现代企业发展而言,商业秘密权是一项尤为重要的财产权利,它类似于企业的知识产权,是企业的巨额无形资产,具有很高的市场价值。在商战中,保护企业的商业秘密非常重要。在我国,企业往往通过与员工签订竞业禁止协议的方式,要求离职员工保守其商业秘密。但是自主择业权是宪法赋予劳动者的一项基本权利,关系到劳动者的生存及发展,属于基本人权范畴,具有宪法权利的属性,应该予以很好的保护。因此,需要解决好劳动者的自主择业权与企业的商业秘密权二者之间的冲突关系。     

《全民健身计划（2011—2015年）》推行背景下农村学校体育教育的现状分析和对策研究

随着《全民健身计划（2011—2015年）》的推行,农村学校体育教育的开展也在方兴未艾的进行着。但从当前状况来看,我国绝大部分农村还存在着农村各阶层对学校体育教育重视程度不够、农村学校体育师资队伍不整齐、农村学校体育教育与城市学校体育教育严重脱节等问题。针对这一现状,本文将《全民健身计划（2011—2015年）》提出的相关政策置立于农村学校体育教育中进行规律性研究,并提出创新性对策。     

基于《旅行社管理条例》的江苏旅游市场零负团费问题分析

《旅行社管理条例》针对组团社虚假宣传,地接社低价接待,导游付费买团,旅游过程中的欺骗、胁迫购物加点等零负团费产品运行环节,做出了明确规定。只有坚持《旅行社管理条例》的指导,进一步加大监督、处罚力度,重视旅行社产品创新,构建垂直分销渠道并加强旅游者教育,才能从根本上解决零负团费问题,规范江苏旅游市场。     

A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms

The Washington Department of Revenue facilitated a field experiment to explore opportunities to increase Use Tax and Business and Occupation (B&O) Tax compliance by retail industry firms. The experiment tested two enforcement strategies (actually put in place by the State of Washington): communication of noncompliance penalties and announcement of an enhanced detection initiative. Of special interest was whether the compliance initiatives would differentially influence firms in divergent financial positions (increasing versus decreasing revenues). Findings were consistent with the gain/loss framing concept of prospect theory: the elevated enforcement initiatives increased both actual reported Washington State Use taxes and B&O Taxes more for firms with declining revenues (loss frame) than for firms with raising revenues (gain frame). Historically the Use Tax has had a low rate of compliance while the B&O Tax has had a high rate of compliance; thus we tested two very different taxes. The results of the experiment suggest that revenue agencies with limited resources may benefit from focusing greater compliance enhancement efforts on firms with declining revenues as more tax dollars will be generated from these taxpayers. For tax researchers, this experiment demonstrates that gain/loss tax framing can occur in nature by means other than withholding.     

商业银行对信贷紧缩的应对与思考

为抑制经济过热等问题,紧缩性货币政策成为目前及未来一段时期内货币政策的必然选择。央行通过对存款准备金率、利率等连续多次调整,明显加大了运用货币政策工具进行宏观调控的力度,同时对商业银行的经营战略和盈利能力也将产生一定的影响。商业银行应积极响应紧缩的货币政策,进一步转变经营理念,积极应对挑战。