全面营改增政策对轨道交通业的影响及对策

在介绍营改增历史发展背景及意义基础上,详细分析全面营改增对企业不同发展阶段、不同项目建设管理模式、地铁工程造价及固定资产等3个方面的影响,并重点研究建筑施工合同的税务测算以及目前施工合同中存在的涉税风险及应对策略。全面营改增政策允许将新增不动产所含的增值税进行抵扣,对于轨道交通企业而言,在建设项目招投标、合同签订环节均需要提前做好纳税筹划和风险防范,预先设置数据指标,测试不同方式下的最终税负,及时调整招投标及合同要求,以适应营改增的变化,寻求最佳项目施工方案,保证增值税进项税合法有效地进行抵扣。     

中俄规范在铁路钢桁梁桥设计中的应用研究

在某国际铁路钢桁梁桥设计过程中,对中、俄两国现行桥梁设计规范计算结果进行对比,同时,采用中国试行极限状态法规范进行试算,比较3种规范的差异性和计算结果的安全储备。中国两种规范设计结果安全储备相差不大,而与俄方规范相比,不同检算项目相差较大,俄方规范对压杆强度控制更为严格,中国规范对疲劳强度控制更为严格。     

国际工程项目风险识别与应对措施

随着我国建筑企业"走出去"战略的实施,承揽的国际工程项目逐渐增多,但同时承担的项目风险也愈来愈多。到底存在哪些风险,如何进行识别,此文从政治、经济、文化、社会和自然环境等方面进行阐述,并对识别出的项目风险如何进行定性和定量分析,根据分析结果采取何种应对措施,控制风险造成的影响和损失进行论述。     

国际工程报价中汇率风险费的估算

在人民币升值的巨大压力下,在确定国际工程投标报价时,汇率风险在风险分析中的地位越发重要,如果在投标阶段不能合理估算汇率风险费用就有可能使项目蒙受经济损失,从而严重影响涉外施工企业的经济效益。此文重点讨论在国际工程投标报价编制阶段,如何对报价组成中的涉汇费用进行分析,并以此为基础估算汇率风险费用。汇率风险费的估算可以有效规避汇率波动对项目造成的经营风险,保持企业经济效益的稳定。     

重庆万豪国际会展大厦风效应试验研究

重庆万豪国际会展大厦是高度达303m的超高层钢结构，其基阶频率仅0．1234Hz，为了准确确定风荷载及其风致响应，对其进行了风致安全性及舒适性评估．采用风洞模型试验方法，对场地大气边界层进行了模拟；通过测压模型风洞试验测量风压系数的分布，并计算静风荷载；用气动弹性模型测量风致响应，包括大厦顶部的位移响应、加速度响应和角速度响应，并计算动风荷载．此外，还讨论了周边环境建筑对其风效应的影响．研究表明，周边建筑环境对大厦的静力和动力风荷载均有较大影响，在设计风速范围内不会产生驰振现象，其顶部加速度和角速度均小于限值，舒适性满足规范要求．     

On a pathway to de-carbonization – A comparison of new passenger car CO2 emission standards and taxation measures in the G20 countries

Considering the role of transport for a 1.5 Degree stabilization pathway and the importance of light-duty vehicle fuel efficiency within that, it is important to understand the key elements of a policy package to shape the energy efficiency of the vehicle fleet. This paper presents an analysis focusing on three types of policy measures: (1) CO₂ emission standards for new vehicles, (2) vehicle taxation directly and indirectly based on CO₂ emission levels, and (3) fuel taxation. The paper compares the policies in the G20 economies and estimates the financial impact of those policies using the example of a Ford Focus vehicle model. This analysis is a contribution to the assessment of the role of the transport sector in global decarbonisation efforts. The findings of this paper show that only an integrated approach of regulatory and fiscal policy measures can yield substantial efficiency gains in the vehicle fleet and can curb vehicle kilometres travelled by individual motorised transport. Using the illustrative example of one vehicle model, the case study analysis shows that isolated measures, e.g. fuel efficiency regulation without corresponding fuel and vehicle taxes only have minor CO₂ emission reduction effects and that policy measures need to be combined in order to achieve substantial emission reduction gains over time. The analysis shows that the highest level of impact is achieved by a combination regulatory and fiscal policies rather than only one policy even if this policy is more aggressive. When estimating the quantitative effect of fuel efficiency standards, vehicle and fuel tax, the analysis shows that substantial gains with regard to CO₂ emission are only achieved at a financial impact level above 500 Euros over a four year period.     

A game model of international trade,transport costs,invasive species,and protocol compliance

We study the duopolistic interaction between two monopolists located in two different countries who sell an imperfect substitute good in two markets. The traded good is transported between the two nations on ships using solid wood packing materials (SWPMs) and hence the presence of one or more invasive species is a problem. We use a game model to analyze this interaction in three steps. First, we study the benchmark case of autarky or no trade between the two nations. Second, we introduce transport costs and then study the effect of free trade on the profits of the two monopolists. Finally, we suppose that invasive species are present in the SWPMs. This fact requires compliance with an environmental protocol. We model this compliance by increasing the transport costs associated with trade and then demonstrate that a version of the so called Porter hypothesis holds. In other words, we show that compliance with a cost increasing environmental protocol can give rise to higher profits for the two monopolists under consideration.     

Overview of missing physical commodity trade data and its imputation using data augmentation

The physical aspects of commodity trade are becoming increasingly important on a global scale for transportation planning, demand management for transportation facilities and services, energy use, and environmental concerns. Such aspects (for example, weight and volume) of commodities are vital for logistics industry to allow for medium-to-long term planning at the strategic level and identify commodity flow trends. However, incomplete physical commodity trade databases impede proper analysis of trade flow between various countries. The missing physical values could be due to many reasons such as, (1) non-compliance of reporter countries with the prescribed regulations by World Customs Organization (WCO) (2) confidentiality issues, (3) delays in processing of data, or (4) erroneous reporting. The traditional missing data imputation methods, such as the substitution by mean, substitution by linear interpolation/extrapolation using adjacent points, the substitution by regression, and the substitution by stochastic regression, have been proposed in the context of estimating physical aspects of commodity trade data. However, a major demerit of these single imputation methods is their failure to incorporate uncertainty associated with missing data. The use of computationally complex stochastic methods to improve the accuracy of imputed data has recently become possible with the advancement of computer technology. Therefore, this study proposes a sophisticated data augmentation algorithm in order to impute missing physical commodity trade data. The key advantage of the proposed approach lies in the fact that instead of using a point estimate as the imputed value, it simulates a distribution of missing data through multiple imputations to reflect uncertainty and to maintain variability in the data. This approach also provides the flexibility to include fundamental distributional property of the variables, such as physical quantity, monetary value, price elasticity of demand, price variation, and product differentiation, and their correlations to generate reasonable average estimates of statistical inferences. An overview and limitations of most commonly used data imputation approaches is presented, followed by the theoretical basis and imputation procedure of the proposed approach. Lastly, a case study is presented to demonstrate the merits of the proposed approach in comparison to traditional imputation methods.     

Would personal carbon trading reduce travel emissions more effectively than a carbon tax?

The application of personal carbon trading (PCT) to transport choices has recently been considered in the literature as a means of reducing CO₂ emissions. Its potential effectiveness in changing car travel behavior is compared to the conventional carbon tax (CT) by means of a stated preferences survey conducted among French drivers (N ∼ 300). We show evidence that PCT could effectively change travel behavior and hence reduce transport emissions from personal travel. There is however a definite reluctance to reduce car travel. We were unable to demonstrate any significant difference between the effectiveness of PCT and the CT with regard to changing travel behavior. However, in the experiment, the PCT scheme provided consistent results while this was not the case for the CT scheme. Further research is needed into the “social norm” conveyed by a personal emissions allowance.     

我国自船自代型船舶代理公司转型研究

自船自代型船舶代理公司一直都被定义为其母公司的保障部门,在经历了金融危机后,高额的经营成本以及原有业务量的剧减促使自船自代型船舶代理公司转型,开展公共代理业务便成了该类企业的新利润源.文章从自船自代型船舶代理公司自身特点出发通过分析其开展新业务可能遇到的问题,并提出相应的建议