通货膨胀对企业所得税及投资效果的影响分析

给出了通货膨胀影响企业所得税及投资效果的分析计算方法，弥补了一般项目投资技术经济分析不考虑通货膨胀因素影响的不足。     

Aggregate expenditure elasticity for transport and communication in Australia

For the purpose of estimating Engel elasticity, one needs to find the best functional form among various alternatives. In this paper, a new function, which is called the double semi-log Engel function turns out to be the best functional form for the transport and communication items in Australia on the basis of the distance function (D²) criterion, and the non-nested hypothesis testing procedure. This function is then used to estimate total expenditure elasticity, and the percentage change in consumer demand due to changes in total expenditure and total expenditure inequalities; using the 1975–76 Household Expenditure Survey data. The results of the analyses demonstrate that transport and communication is a necessary item in Australia on the basis of two criteria, viz., its elasticity is not significantly greater than unity, and the percentage change in demand increases with a decrease of the total expenditure inequality [emphasised by Iyengar (I960)]. Policy implication of the analyses has also been discussed.     

宁高及宁溧城际铁路运输组织方案研究

根据江苏省沿江城市群城际轨道交通网规划,在深入分析各线客流特征的基础上,结合各线工程条件、技术标准提出了各线独立运营、全部贯通或部分贯通运营等4个方案,并从运能余量、服务水平、客流直达性、运营管理、工程投资等方面对各方案进行了综合比选。     

Establishment of Community Managed Fisheries’ Closures in Kenya: Early Evolution of the Tengefu Movement

Community-based management (CBM) could be an essential tool to prevent the depletion of marine resources in the Western Indian Ocean region. In Kenya, political pressure to strengthen local governance, has led to adoption of CBM as a way of reducing over-exploitation and managing the competing uses and impacts on the marine environment. Several communities in Kenya have embraced CBM and have set aside or closed previously fished areas to enhance recovery of fisheries and biodiversity. These community fisheries closures (locally called tengefu), despite being degraded, may recover to finfish abundances and biodiversity levels similar to established MPAs or above thresholds for maintaining some ecological services. Communities see their direct involvement and control of these tengefu as more likely to result in benefits flowing directly to them. Community closures are also important for articulating and resolving community values and strengthening their management capacity. Here, we describe the evolution of the tengefu movement in Kenya and combine information from focus group discussions, interviews, underwater surveys and boundary marking to evaluate the current status, opportunities and challenges facing these tengefu. We show that in some cases community closures suffer from slow and incomplete national and local legislative processes, challenges to compliance, and weak management.     

论个人所得税税制模式改革

文中介绍了现行个人所得税中存在的问题,提出进行“综合征收模式”改革的必要性、合理性以及实行条件。     

互通立交平面线形设计的经验探讨

通过设计工作的实践,探讨互通立交平面线形设计的具体步骤、操作方法和注意事项,并对匝道线元参数的取值、线元参数与运行速度的关系、线形设计的连续性与协调性等方面提出了一些见解。     

车用代用燃料研究及发展趋势

较为详细地介绍了车用代用燃料，即液化石油气（LPG）、压缩天然气（CNG）、醇类燃料、生物燃料、二甲醚（DME）、合成柴油、生物柴油、氢能、电能的物理特性、排放、优缺点、水平现状及发展状况。     

大兴路立交匝道桥震害原因分析及修复方案

汶川地震中,位于汶川地震烈度较低区域的西安市大兴路立交发生了较大的破坏。为分析该桥震害原因,采用MIDAS Civil软件建立该桥有限元模型,运用非线性时程方法分析结构的地震响应。分析结果表明:该桥较多滑动支座的支承体系降低了其对主梁变位的约束能力;场地地震动的长周期特性使梁体与支座产生滑移后自振周期延长,导致结构从地震波中吸收了较多能量,加剧了震害。对比2种支承体系修复方案的抗震性能后,推荐支承体系修复方案采用四氟滑板橡胶支座(边墩)、普通板式橡胶支座(中墩)的方案。     

浅论高校个人所得税的税收筹划

随着高校产学研以及校企合作等模式的进一步深化,高校教师的收入来源渠道变得多样化,因此高校税收筹划具有了一定的空间,通过认真研究并积极开展税收筹划工作,在不违反税法的前提可让高校教职工获得最大的税后利益。     

基于协同航路技术的航路资源分配方法研究

为减轻扇区拥挤,科学地利用扇区时隙资源,降低航班延误损失,本文研究了航路资源分配方法,将研究重点放到航路上,并建立了以航班总延误损失最小为目标,以扇区容量为约束的简化数学模型,该模型可以让航空公司灵活、自主地为航班确立优先等级。本文选择航班实际数据进行仿真,并使用优化软件对模型进行求解,算例仿真结果表明,所提方法能够大...