基于数据库技术的气象审计软件的研究与应用

介绍了基于数据库技术的气象部门计算机审计软件的主要功能和研制技术,该软件研制设计了审计数据库,研究设计了财务分析方法和凭证审核方法,该软件2001年在气象部门推广应用,收到了较好的应用效果.     

我国个人所得税制度完善的法律思考

个人所得税是与每个人联系都很紧密的税种．它的完善与否，直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因，存在各种缺陷。因此有必要在理论中找到对策，并在实践中寻求答案逐步完善个人所得税制度。     

应用系统内部行为审计模型的构建

计算机系统内部安全和系统外部安全是计算机系统安全体系中的两个重要组成部分.从系统内部安全出发,为应用程序内部的安全手段提出一种行为审计模型,用以监督和记录系统操作者的行为,为检查可疑活动提供有利证据.     

广东省高速公路建设项目税负分析与改进

高速公路建设是广东省的重要基础设施建设。高速公路造价成本高是阻碍高速公路迅速发展的障碍。其中高速公路建设项目承担的不合理的税费负担是对其造价影响的一个重要因素。减轻高速公路建设项目承担的不合理费用,调整高速公路建设项目的税负,是降低高速公路造价成本,加快我省高速公路建设的有效途径之一。     

浅谈债务重组的处理方法及纳税调整

新债务重组准则改变了＂一刀切＂的规定,将原来因债权人让步而导致债务人豁免或少偿还的负债计入资本公积的做法,改为将债务重组计入营业外收支,对于实物抵债业务引入了公允价值作为计量属性。按新规定,一些无力清偿债务的公司,一旦获得债务全部或者部分豁免,其收益将直接反映在当期利润表中。债务重组应遵循四种方式：资产清偿债务;债务转为资本;修改其他债务条件;混合重组。针对债务重组应遵循的四种方式,以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。     

RURAL-URBAN CLASSIFICATION AND MUNICIPAL GOVERNANCE IN INDIA

Rural‐urban classification constitutes an important framework for the collection and compilation of population data in many countries. While “urban” is often specifically defined, “rural” is treated simply as a residual category. The criteria defining urban also differ from country to country. This paper argues that these rural and urban statistical categories are also highly significant for local governance, increasingly so in recent years given the emphasis on local governance and its restructuring. In India, constitutional amendments have given constitutional status to local bodies in the federal structure of the country. Local bodies are thus now expected to draw up their own plans and initiate development works, which requires them to generate their own resources and lessen their dependence on central government funding. It is thus necessary to reorganize urban space into viable spatial units in terms of their revenue base. While rural‐urban classification is the task of the Census of India, state governments are responsible for granting municipal status to urban centres. This paper examines the criteria and limitations of the rural‐urban classification followed by the Census, its congruence with the dynamics of state‐accorded municipal/non‐municipal status and some implications for municipal governance in India.     

Sediment-related river maintenance: The role of fluvial geomorphology

This paper addresses the role that fluvial geomorphology might play in the management of sediment-related river maintenance in the U.K. Sediment-related river maintenance refers to the operational requirement of river management authorities to remove deposits of sediment or protect river boundaries from erosion, where these compromise the flood defence levels of service. Using data collected as part of a National Rivers Authority (NRA) Research and Development Project it is possible to identify the geomorphic causes of problems, and engineering responses to sediment-related river maintenance (SRRM) in England and Wales. The Project identified the management problem as widespread and often treated in isolation from the causative processes. Geomorphological guidance is shown to be both relevant and complementary to conventional engineering practice through its ability to identify the cause of a SRRM problem. A methodology for conducting a geomorphological survey, or ‘fluvial audit’, is presented, which synthesizes historical data on the catchment land-use and channel network, with contemporary morphological maps to present a statement of the location and type of sediment supply, transport and storage within the river basin under scrutiny. The application of geomorphology to two contrasting SRRM problems is explored using case studies from two catchments: the River Sence, a fine sediment system, and the Shelf Brook, a coarse sediment system.     

Carbon tax salience counteracts price effects through moral licensing

Carbon taxes raise the costs of carbon-intensive products to penalize their consumption. Policymakers can decide whether the carbon tax is hidden or indicated explicitly as a component of the retail price. This policy design decision has effects on demand that have been overlooked. Here we show that salient carbon taxes are less effective than hidden taxes in reducing demand because being aware of paying a carbon tax activates a moral licensing process that encourages consumption. Across four experimental studies and two pilot experiments, we found that participants’ purchase intention was consistently higher when the carbon tax was salient. This effect remained robust with different products, carbon tax levels, and additional carbon footprint labels. Salient carbon taxes had a stronger effect on the purchase intention of the climate change concerned and less conservative individuals because they were more susceptible to a boost in moral self-concept triggered by paying the carbon tax.     

船舶使用岸电的经济性分析

文中构建了船舶使用岸电的经济性分析模型,并以挂靠上海港洋山三期码头的欧洲航线典型集装箱船为例进行了实证分析。结果表明,在基准情景其他条件不变的情况下,若不提供任何补贴,无论是否征收环保税,船舶使用岸电的成本均高于辅机发电,此时船舶使用岸电不具经济性。为使船舶使用岸电具有经济性,船舶剩余寿命不宜少于5年,岸电使用补贴不宜低于0.55元/(kW∙h),仅征收环保税时税率提高幅度不宜低于当前设定税率的458%,岸电使用率不宜低于39%,单次供电时间不宜低于11.8 h。若岸电收费标准≥1.73元/(kW∙h),或燃油消耗率低于158.70 g/(kW∙h),或合规燃油价格低于2841元/t,则船舶几乎不可能使用岸电。     

国土审计空间辅助系统的实现

针对传统国土审计方法无法快速发现土地违法利用的问题,该文建立了基于审计方法模型的国土审计空间辅助系统。该系统由数据展示、数据交换、影像自动识别提取、审计模型分析等模块组成;利用该系统对耕地保护、土地开发、违法建筑等审计方向建立模型并分析应用,并对遥感影像分类识别算法与动态生成图层应用关键技术进行探讨。该系统已应用在浙江省的市县国土专项审计、省土地出让金收支审计项目中,完成了高准确度的基本农田范围内疑似违法用地提取与按需生成空间范围图层,为国土审计工作提供了从二维展示到空间分析提取等多样管理与决策手段,提升了国土审计监督能力。