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。     

创新——企业发展的推动力

介绍了上海外高桥造船有限公司面对严峻的国际造船形势，以创新思路，为其现代化的大型船舶总装厂构筑起独特的企业文化和先进的企业生产管理系统，使企业昂首阔步地参与国际造船业的激烈竞争。     

港口腹地划分的两种新方法探讨--以大连国际航运中心为例

引入经济地理学的新理论成果———圈层结构法和点轴法,提出了圈层结构划分法和点轴结构划分法两种新的港口腹地划分方法,并应用这两种新方法对大连国际航运中心港口腹地范围的界定与划分进行实例分析。与以往的行政区划法、经济区域法等港口腹地划分方法相比,这两种方法更加注重对港口原有腹地的细分,更接近于港口腹地的实际状况,进而有利于港口企业的经营发展。     

关于国际工程承包项目审计的探讨

近年来,我国铁路发展所取得的辉煌成就在国际上产生了重大影响,不少国家提出希望中国铁路参与其国内工程建设,使我国设计施工企业参加国际工程承包项目建设的机会越来越多。但在国际工程建设中,如何像国内建设项目一样进行审计和通过审计发现工程管理中存在的薄弱环节和问题,提出加强管理的建议,规范项目管理,降低项目成本,提高经济效益进行探讨。通过探讨提出审计可遵循的原则、审计依据、审计内容、审计方式和方法等,望能为提高审计工作水平提供借鉴。     

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。     

新型深水块石抛填和夯平一体化施工船研发应用

本文依托长江南槽一期深水航道整治工程,在深入研究现有块石水下抛填方法的基础上,研发了新型的开敞式深水快速高精度抛填和整平一体化新设备,对其可行性进行了多次测试试验,确定了装备的选型。并采用数值模拟、物模试验等结合的方法进行了结构的验算,确保设备的使用可靠性。该设备可以适应35m水深、2m/s流速,配有实时定位系统,可以实时采集抛填区域的施工效果,实现了抛填和夯平施工和质量检测一体化,通过施工数据分析,该设备达到了93%的抛填合格率,在精度提高至±20cm时合格率可达85%,整平精度可以达到5cm,创新了抛填施工的新装备,经鉴定,该装备达到了国际先进水平,可为类似设备建造选型提供借鉴。     

Benefit of speed reduction for ships in different weather conditions

Currently, the shipping industry is facing a great challenge of reducing emissions. Reducing ship speeds will reduce the emissions in the immediate future with no additional infrastructure. However, a detailed investigation is required to verify the claim that a 10% speed reduction would lead to 19% fuel savings (Faber et al., 2012).This paper investigates fuel savings due to speed reduction using detailed modeling of ship performance. Three container ships, two bulk carriers, and one tanker, representative of the shipping fleet, have been designed. Voyages have been simulated by modeling calm water resistance, wave resistance, propulsion efficiency, and engine limits. Six ships have been simulated in various weather conditions at different speeds. Potential fuel savings have been estimated for a range of speed reductions in realistic weather.It is concluded that the common assumption of cubic speed-power relation can cause a significant error in the estimation of bunker consumption. Simulations in different seasons have revealed that fuel savings due to speed reduction are highly weather dependent. Therefore, a simple way to include the effect of weather in shipping transport models has been proposed.Speed reduction can lead to an increase in the number of ships to fulfill the transport demand. Therefore, the emission reduction potential of speed reduction strategy, after accounting for the additional ships, has been studied. Surprisingly, when the speed is reduced by 30%, fuel savings vary from 2% to 45% depending on ship type, size and weather conditions. Fuel savings further reduce when the auxiliary engines are considered.     

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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.