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。     

论宪法作为非确断性的社会评价系统在"新启蒙运动"中的意义

在当前的意识形态领域里，学术界对“新蒙昧主义思潮”的泛起和蔓延给予了很大的关注。相应地国际国内一大批社会人文主义科学家倡导要在全世界范围内开展一场大规模的“新启蒙运动”。“新蒙昧主义思潮”中的“宗教政治蒙昧主义”对宪法政教分离的原则与宪政已经和正在造成重大冲击并产生了消极性影响。对此，宪法学术界应当予以严肃的对待。本文从宪法作为非确断性的社会评价系统的职能角度，作了初步的探讨。     

铁路道岔尖轨轨高的测量基准研究

尖轨的轨高是影响轨道结构振动与变形、列车运行安全性、平稳性及轨道养护维修工作量的重要参数,而尖轨轨高的测量基准则是检测尖轨轨高正确与否的重要基础;针对目前尖轨轨高测量的第一测量基准与第二测量基准,假定车轮与钢轨均为刚体,以尖轨轨高之间的高差和以轨轮接触关系为依据计算得出机车车辆在垂直方向的位移作为2种评价指标,对尖轨轨高的测量基准进行了讨论。结果表明,在测量尖轨轨高时,采用第一测量准则更为合理。     

基于径向基函数响应面方法的大跨度斜拉桥有限元模型修正

采用ANSYS有限元软件建立某大跨度斜拉桥试验室物理模型的三维有限元模型.基于灵敏度分析,选取模型待修正参数和用于模型修正的特征量.采用实验设计方法生成数样本,通过有限元分析提取对应的特征量信息,进而建立待修正参数与特征量关系的径向基函数响应面模型.通过对响应面模型的拟合误差分析,确定径向基函数的最优形状参数.以斜拉桥自振频率和静态索力构建目标函数.基于建立的响应面模型,采用遗传优化算法进行有限元模型修正.结果表明,采用径向基函数响应面模型拟合斜拉桥设计参数与特征量之间的隐式关系有较高的精度;基于仿真数据的模型修正有较高的精度,基于试验数据的模型修正能得到合理的结果,该方法可有效地修正复杂桥梁结构有限元模型.     

Flying with climate liability? Economic valuation of voluntary carbon offsets using forced choices

This study aims to examine how key aspects of voluntary climate action influence economic values of aviation carbon offsets using an Australian case study, where voluntary carbon offset programs for the aviation sector were active under a carbon tax between July 01, 2012 and July 17, 2014. An online survey was administered during the period using choice experiments. This rare and short-lived Australian experience is useful to gain insights into how individuals respond to the new public policy in terms of the perceived economic value of voluntary offsets for air travel. According to the estimation results, supporters of the mandatory tax policy held a welfare value of voluntary carbon offsets for their domestic flights that is three times larger than non-supporters (i.e., $AU27.83 vs. $AU9.40). It is $AU12.27 on average per ton of carbon offsets per person for domestic flights and $AU0.92 for international long-haul flights. The findings endorse that individuals seem to attach personal responsibility for carbon emissions (i.e. climate liability or carbon conscience) to frequent domestic flights, but not so much to intercontinental flights. Furthermore, reported flight frequencies by respondents did not place any significant impact on economic values of voluntary carbon offsets in both domestic and international frameworks. A coupled approach between forced choices and certainty responses was adapted, where no-choice options were retrieved, potentially improving choice experiments. Results suggest that airlines should consider simplifying their carbon offset programs to fixed levels (e.g. £3, £10, and £20 as in the case of British Airways), regardless of geographical boundaries, while governments should promote both mandatory and voluntary climate measures in tandem.     

Policy packages for modal shift and CO2 reduction in Lille,France

This paper proposes different policy scenarios to cut CO₂ emissions caused by the urban mobility of passengers. More precisely, we compare the effects of the ‘direct tool’ of carbon tax, to a combination of ‘indirect tools’ – not originally aimed at reducing CO₂ (i.e. congestion charging, parking charges and a reduction in public transport travel time) in terms of CO₂ impacts through a change in the modal split. In our model, modal choices depend on individual characteristics, trip features (including the effects of policy tools), and land use at origin and destination zones. Personal “CO₂ emissions budgets” resulting from the trips observed in the metropolitan area of Lille (France) in 2006 are calculated and compared to the situation related to the different policy scenarios. We find that an increase of 50% in parking charges combined with a cordon toll of €1.20 and a 10% travel time decrease in public transport services (made after recycling toll-revenues) is the winning scenario. The combined effects of all the policy scenarios are superior to their separate effects.     

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。     

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采用意向调查与行为模型分析相结合的方法,量化研究油价影响下我国居民的出行行为特征,识别典型响应行为,筛选显著影响因素,建立居民出行方式选择模型.结果表明,油价上涨将影响大部分潜在购车者的购车意向,改变其购车计划;油价对小汽车出行者的影响更加显著,减少用车频率、避免高峰出行、改变出行方式是私家车主应对油价上涨的最常用措施;以地铁为代表的公共交通是首选的替代出行方式,经济状况、家庭结构等在很大程度上决定了出行者对小汽车的依赖程度.通过燃油税对油价进行调节,将对我国城市交通结构的优化、交通状况的改善起到关键作用;建议在实施过程中,充分考虑油价对不同居民的影响特点,提高实施效果.该研究可为我国交通需求管理策略的制定提供参考.     

基于进化神经网络的超声回弹综合法火灾后混凝土强度的评定

基于火灾高温后混凝土强度的评定是判断火灾后建筑结构损伤程度、剩余承载力的重要依据,设计了一个进化神经网络模型,用遗传进化算法优化RBF网络的连接权和网络结构,并将其应用于火灾后混凝土抗压强度的评定,给出了混凝土强度测试的实验方法。研究结果表明,所提出的进化神经网络比回归计算方法具有更高的识别精度和较强的实用性。     

企业传承之于发展

 在创新成为一种时尚、一种不可逆转的历史发展潮流的今天，企业追求创新、崇尚创新无可厚非。但是，在强调创新的时候，不可忽视了另一个对企业发展至关重要的问题，那就是传承。从传承的思想基础，传承应包括的正反两面、传承与创新的关系等方面阐述了对传承的认识。对于如何把握传承，重点从企业管理者的角度，从心境、心态、心智等方面去探讨。传承涉及到企业发展的各个层面，主要包括技术上的传承、管理上的传承和文化上的传承，作者分别对各个层面传承的必要性及内容进行分析。以期对企业管理者在把握传承与创新方面有所借鉴。