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The Management of Environment Cost Caused by Ballast Water
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作者 Nikolaos Karfakis Odysseas Kopsidas Michael Moros 《Journal of Environmental Science and Engineering(A)》 2023年第5期176-183,共8页
According to classical economic theory,external cost is the indirect,and uncompensated,social or environmental cost caused to an uninvolved third party that arises as an effect of another party’s activity.In light of... According to classical economic theory,external cost is the indirect,and uncompensated,social or environmental cost caused to an uninvolved third party that arises as an effect of another party’s activity.In light of this,the environmental cost caused by ballast water is considered as a negative externality.This paper aims to contribute by proposing that the environmental cost caused by ballast water can be determined through questionnaires,and that the imposition of a Pigouvian retributive tax is required to compensate for the environmental damage caused.The paper proceeds as follows.Firstly,ballast water management is discussed.Second,the environmental cost is discussed and it is asserted that it is important to have clear regulations and to update them frequently to prevent or minimize ballast water’s negative impact on the environment.Finally,it is suggested that the environmental cost caused by ballast water can be determined by questionnaires and,more specifically,by the WTP(Willingness to Pay)method,and that a special Pigouvian corrective taxation which can internalize this cost should be imposed. 展开更多
关键词 Ballast water management external environmental cost maritime transport Pigouvian taxation
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Empirical Examination of Market Reaction to Transfer Pricing Taxation Announcement in Press: A Japanese Perspective
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作者 Hiroshi Ohnuma Keikichi Kato 《Journal of Modern Accounting and Auditing》 2015年第1期10-26,共17页
关键词 市场反应 新闻报道 日本企业 转让 定价 检验 税制 最小二乘估计
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Research on the Core Factors of Influencing College Students Entrepreneurial Success Rate under the Perspectives of the Law and Team Management Perspectives
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作者 Yandong ZHANG 《International Journal of Technology Management》 2016年第3期87-89,共3页
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The Changing Labour Relations during the Period of Economic Reform:A Case Study of Chinese Township and Village Enterprises in Yangtze River Delta
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作者 金靖 《海外英语》 2011年第5X期317-318,321,共3页
The economic reform launched in the People's Republic of China(China) led to a rapid growth in non-state sectors.Various forms of corporate governances and ownerships emerged during the last two decades,especially... The economic reform launched in the People's Republic of China(China) led to a rapid growth in non-state sectors.Various forms of corporate governances and ownerships emerged during the last two decades,especially the Township and Village Enterprises owned by local residents.This article is conducted on the changing labour relations in Chinese Township and Village Enterprises(TVEs) despite their increasing contributions to China's transition from planned economy to market economy,and studies the labour market and the Labour Law to understand the unique labour mobility and to test the relationship between Human Resource Management(HRM) practice and the performance among TVEs. 展开更多
关键词 township and VILLAGE Enterprises(TVEs) labour RELATIONS Human RESOURCE management(HRM) labour law
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Design of an Index System for Deep Groundwater Management Efficiency Evaluation: A Case Study in Tianjin City, China 被引量:1
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作者 NAN Tian SHAO Jingli +2 位作者 CAO Xiaoyuan ZHANG Qiulan CUI Yali 《Chinese Geographical Science》 SCIE CSCD 2016年第3期325-338,共14页
An effective evaluation system can provide specific and practical suggestions to the deep groundwater management. But such kind of evaluation system has not been proposed in China. In this study, an evaluation index s... An effective evaluation system can provide specific and practical suggestions to the deep groundwater management. But such kind of evaluation system has not been proposed in China. In this study, an evaluation index system is specifically developed to evaluate deep groundwater management efficiency. It is composed of three first-level indicators(law enforcement capability, management ability, and management effectiveness) and eleven second-level indicators. The second-level indicators include seven mandatory indicators and four optional indicators. Piecewise linear function is used to normalize the quantitative indicators, and expert scoring method and questionnaire survey method are used to normalize the qualitative indicators. Then a comprehensive indicator weighting evaluation method is used to evaluate the first-level indicators and the target topic. A case study is carried out to evaluate deep groundwater management efficiency in Tianjin City. According to the evaluation score in each period, the management efficiency of every district in Tianjin City gradually improved. The overall evaluation score in the early deep groundwater extraction period is 0.12. After a series of deep groundwater protection efforts, this score reached to 0.61 in 2007, and met the regulation criteria. The evaluation results also showed that the further groundwater management efforts in Tianjin City should be focused on building a dynamic database to collect comprehensive deep well-log data; and on a reasonable design and distribution of the groundwater monitoring network. It demonstrated that the index system is suitable to locate the deficiencies of current groundwater management systems and to guide further improvements. It can then be used to protect deep groundwater. 展开更多
关键词 评价指标体系 深层地下水 管理效率 天津市 设计 评估指标体系 地下水保护 分段线性函数
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New Strategy of IPACS Design and Energy Management for Spacecrafts
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作者 张景瑞 《Journal of Beijing Institute of Technology》 EI CAS 2006年第3期300-305,共6页
The design problem of an integrated power and attitude control system (IPACS) for spacecrafts is investigated. A Lyapunov-typed IPACS controller is designed for a spacecraft equipped with 4 flywheels (3 orthogonal ... The design problem of an integrated power and attitude control system (IPACS) for spacecrafts is investigated. A Lyapunov-typed IPACS controller is designed for a spacecraft equipped with 4 flywheels (3 orthogonal + 1 skew). This controller keeps in the nonlinear properties of original systems, so the control result can be more precise. A control law of the flywheels is also proposed to accomplish the attitude control and energy storage simultaneously. Aiming at the limitations existing in the power conversion characteristic and the wheel's motor, a new strategy of energy management is proposed. The strategy can not only make the charged/discharged energy reaching balance in each orbital period, but also sufficiently utilize the power provided by the solar arrays. Therefore, the size and mass of solar arrays can be decreased, and the cost of spacecraft can be economized. A simulation example illustrates the validity of the designed IPACS. 展开更多
关键词 integrated power and attitude control system (IPACS) Lyapunov approach energy management control law of the flywheels
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A Brief Analysis about the Public Property Attribute of the Fiscal and Taxation Law
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作者 He Xiao 《International English Education Research》 2015年第7期40-41,共2页
关键词 the FISCAL and taxation LAW the PUBLIC PROPERTY LAW PUBLIC PROPERTY
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Assessment of the Methodology for Studying the Pricing Mechanism in the Transition Time of the Ukrainian Electricity Sector to the Free Market Principles
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作者 Leonid Juryi Galchynsky Andriy Zhuravel 《Journal of Business Administration Research》 2019年第2期1-7,共7页
Electricity Market Act№2019-VIII passed in 2017 by the Verkhovna Rada of Ukraine enacts in July 2019 and causes the transition of this segment of the economy to the free market principles.The implementation of this A... Electricity Market Act№2019-VIII passed in 2017 by the Verkhovna Rada of Ukraine enacts in July 2019 and causes the transition of this segment of the economy to the free market principles.The implementation of this Act is perceived ambiguous.Many experts criticize this Act,which have numerous risks,especially pricing risks.In order to better understand the implications of the enactment of the adopted Act,a study was carried out on the methodology of the pricing mechanism in the retail segment of the electricity market based on the Demand Side Management(DSM)approach.In the study,one of the varieties of DSM models was used–a dynamic demand-supply model for describing the pricing mechanism and short-term forecast of retail prices.Test and comparative analysis were conducted.The last one based on possibilities of short-term forecasting of prices of DSM model with the well-known Holt-Winters method.For testing were set historical data on electricity prices in England and Wales,during the transition period from a model similar to the current model of the Ukrainian electricity market. 展开更多
关键词 ELECTRICITY MARKET Law PRICING RISKS DEMAND Side management Testing model
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Study on syndrome differentiation based on pharmacology of syndrome management system-a case of Qi and Yin deficiency syndrome
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作者 Wen-Jun Wang Shao-Jie Huang +6 位作者 Juan-Li Zhang Yang Ma Fei Mu Yu-Cheng Liao Jing-Wen Wang Ai-Dong Wen Yi Ding 《History & Philosophy of Medicine》 2020年第4期119-128,共10页
Taking the Qi and Yin deficiency syndrome as an example,the research method of pharmacology of syndrome management system was proposed.By means of text mining,systematic pharmacology and target analysis,to attempt to ... Taking the Qi and Yin deficiency syndrome as an example,the research method of pharmacology of syndrome management system was proposed.By means of text mining,systematic pharmacology and target analysis,to attempt to reveal the essence of the corresponding syndrome by studying the drugs and targets of Qi and Yin deficiency.Fourteen Chinese herbs treating Qi and Yin deficiency were retrieved and used more than 30 times,and 9,317 related targets were predicted.The common targets of action were 85.Topological analysis was carried out by using degree centrality,closeness centrality and betweenness centrality to confirm that estrogen receptor(ESR1),tumor necrosis factor(TNF),D(2)dopamine receptor(DRD2),vitamin D3 receptor(VDR),glucocorticoid receptor(NR3C1),acetylcholinesterase(ACHE)and endothelin-1(EDN1)were highly correlated with Qi and Yin deficiency syndrome.Through the target to find Qi and Yin deficiency syndrome corresponding to 17 categories of diseases.A new idea was provided for studying the biological essence of TCM clinical syndrome differentiation. 展开更多
关键词 Pharmacology of syndrome management system Data mining Qi and Yin deficiency syndrome Drug law
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Typical Experience and Legal Problems of Urban-rural Integration Development in Counties of Chongqing
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作者 Jicheng SU 《Asian Agricultural Research》 2023年第3期17-20,25,共5页
With"people as the core",Chongqing vigorously explores the reform of integration of urban and rural elements in counties,gradually breaks down the institutional barriers that hinder the free flow and equal e... With"people as the core",Chongqing vigorously explores the reform of integration of urban and rural elements in counties,gradually breaks down the institutional barriers that hinder the free flow and equal exchange of urban and rural elements,and promotes the balanced development of land,talent,medical care,pension,education and service towards"equalization"and"integration".Some typical experience practices and outstanding results have been formed.At the same time,restricted by system,capital,technology and other factors,there are still many"pain points"and"difficulties"in the integration of urban and rural development in counties of Chongqing.Based on the reform practice,some countermeasures and suggestions for the integrated development of urban and rural elements in counties of Chongqing were put forward. 展开更多
关键词 COUNTY Development LAW management
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Implications of Declining Ground Water and Water Quality in the US Southeastern Coastal Plain Ecoregion and Areawide Environmental Impact Statement Required for Mining in the Greater Okefenokee Swamp Basin—Part 1
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作者 Sydney T. Bacchus Sergio Bernardes Marguerite Madden 《Journal of Geoscience and Environment Protection》 2023年第3期201-276,共76页
Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can... Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia. 展开更多
关键词 1994 Government Accountability Report for Ecosystem management Abuse of Economics Environmental laws and Regulations Okefenokee National Wildlife Refuge Resource Sustainability
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Empirical Test of Wagner's law in New Public Management Countries' Tax Revenue
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作者 Hao Xiao-wei Liu Hua-ping 《International Journal of Technology Management》 2015年第11期87-92,共6页
关键词 新公共管理 国家税收 协整检验 收入 国际货币基金组织 国内生产总值 经济增长 澳大利亚
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Improvement of Urban Rail Transit Laws and Regulations System in China
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作者 LI Jian 《International English Education Research》 2016年第2期14-16,共3页
关键词 城市轨道交通 法律法规体系 法律管理 交通管理 发展趋势
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Conflict: Efficient State or State Under the Rule of Law?-- The Hungarian Case of the Victory of the Efficient State over the State Under the Rule of Law
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作者 Maria BORDAS 《International Relations and Diplomacy》 2015年第3期151-179,共29页
关键词 国际关系 外交 外交行政 外交政策
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Model of Pollution Management Control in Badung River: Enhancing Role of Traditional Law on Common Resource
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《Journal of Sociology Study》 2012年第2期120-128,共9页
关键词 废物管理 控制污染 公共资源 控制模型 传统法 河流污染控制 印染行业 丝网印刷
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税收法定原则三阶:中西协商民主税收立法史辨
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作者 李建人 《河北学刊》 北大核心 2024年第1期207-216,共10页
税收法定原则是人类社会商品经济发展和民主政治完善的必由之路,其制度基因密码是协商民主。税收法定原则呈现出两个层面的三级阶梯递进模式:在法律层面,它包含议会自主立法、授权立法、平移立法三级立法模式;在政治层面,它经历英国、... 税收法定原则是人类社会商品经济发展和民主政治完善的必由之路,其制度基因密码是协商民主。税收法定原则呈现出两个层面的三级阶梯递进模式:在法律层面,它包含议会自主立法、授权立法、平移立法三级立法模式;在政治层面,它经历英国、美国、中国三级协商民主政治制度。科学理解税收法定原则应当坚持运用马克思主义唯物史观基本原理,既客观肯定英国古典税收法定原则的历史进步性,又充分关注美国现代税收法定原则的时代变革性,同时还应当甄别其由阶级局限性和政治保守性决定的反协商民主的阶级本质。新时代中国税收法定原则具有包容、吸纳西方先进历史经验的开放性,能够全面、真正践行协商民主,在全国人大主导下,充分调动全社会的热情和智力,实现税收立法效率最大化和立法质量最优化,真正实现全过程人民民主。 展开更多
关键词 税收法定原则 协商民主 自主立法 授权立法 平移立法
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数据产权刑法保护模式的构建 被引量:1
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作者 刘宪权 陈佩莉 《法治研究》 北大核心 2024年第1期63-73,共11页
数据产权是一种具有财产权属性的新型权利,该权利与虚拟财产权和知识产权具有明显差异。数据产权属于刑法保护的公法益范畴,其应归属于市场经济秩序法益之中。现行刑法有关财产犯罪、知识产权犯罪和数据犯罪的规定均无法实现对数据产权... 数据产权是一种具有财产权属性的新型权利,该权利与虚拟财产权和知识产权具有明显差异。数据产权属于刑法保护的公法益范畴,其应归属于市场经济秩序法益之中。现行刑法有关财产犯罪、知识产权犯罪和数据犯罪的规定均无法实现对数据产权的全面保护。刑法对数据产权的保护应以促进数据流通为主要目标,且应当覆盖数据处理的各流程阶段。对侵犯数据产权行为进行刑法规制时,应对“未经同意”获取数据行为审慎入罪。应增设妨害数据流通管理秩序罪,对“情节严重的”妨害数据流通管理秩序行为予以刑法规制。 展开更多
关键词 数据产权 财产性权利 法益定位 刑法保护缺位 妨害数据流通管理秩序罪
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数字化跨境交易对企业所得税制度的挑战与我国的应对
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作者 武长海 秦淑琨 《国际贸易》 北大核心 2024年第1期50-57,共8页
数字经济的快速发展和全球性经济数字化快速推进催生出新的商业模式,显著改变了经济业态。然而传统税制遵循独立交易原则,当跨国企业集团在不具有常设机构物理联结度情形下进行跨国交易时,市场国不享有征税权,无法对其进行征税。这是数... 数字经济的快速发展和全球性经济数字化快速推进催生出新的商业模式,显著改变了经济业态。然而传统税制遵循独立交易原则,当跨国企业集团在不具有常设机构物理联结度情形下进行跨国交易时,市场国不享有征税权,无法对其进行征税。这是数字经济的发展和经济数字化对税收制度的根本挑战,进而带来如税基侵蚀、市场竞争公平性难以保障等方面的问题。经济合作与发展组织(OECD)近年来致力于推进“双支柱”方案,并于2021年10月达成了最终共识。文章从“支柱一”方案落地我国国内法出发,运用“支柱一”方案的规则和理念,聚焦我国《企业所得税法》税收管辖权、纳税主体、征税对象、税基等方面,提出我国《企业所得税法》的修订完善对策,为我国企业所得税制度改革提供参考。 展开更多
关键词 数字化跨境交易 企业所得税制度 “支柱一”方案 新征税权 《企业所得税法》
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近十年我国档案学研究热点及其动态变化分析——基于布拉德福定律
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作者 陈民 宋艳辉 《档案管理》 北大核心 2024年第1期116-119,共4页
本文以档案学8种核心期刊为数据来源,运用布拉德福定律的分区理论、文献计量词频统计分析法与内容分析方法,研究近十年间档案学科的研究热点及其演化。研究得到了,2011—2015年五年间与2016—2020年五年间的研究炙热点、重要研究热点、... 本文以档案学8种核心期刊为数据来源,运用布拉德福定律的分区理论、文献计量词频统计分析法与内容分析方法,研究近十年间档案学科的研究热点及其演化。研究得到了,2011—2015年五年间与2016—2020年五年间的研究炙热点、重要研究热点、一般研究热点,以及这些研究热点的动态变化;得到了2011—2020年十年间的研究炙热点和持续重要研究热点。研究发现,目前阶段,档案学科的研究幅度变化不大,学科研究发展相对比较稳定。本文的研究有利于我们从宏观与微观两个角度把握档案学的研究热点及其渐进,也在一定程度上反映了档案学的发展趋势,是我们了解与把握档案学研究与发展的重要参考。 展开更多
关键词 档案学 布拉德福定律 档案机构 档案文化 管理制度 软实力 信息化
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土地经营权入股立法的反思与展望
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作者 邵海 《政治与法律》 北大核心 2024年第3期116-130,共15页
自家庭联产承包责任制实施以来,关于农村土地承包经营权能否以入股等方式流转,在政策与法律层面经历了比较复杂的变迁过程。土地经营权入股在立法中得到确认是“三权分置”改革的重要成果之一,有利于在流转中更好地实现土地经营权的价... 自家庭联产承包责任制实施以来,关于农村土地承包经营权能否以入股等方式流转,在政策与法律层面经历了比较复杂的变迁过程。土地经营权入股在立法中得到确认是“三权分置”改革的重要成果之一,有利于在流转中更好地实现土地经营权的价值。土地经营权入股现行立法表达不规范、不统一,且与相关法律规定存在冲突,导致立法预期的实现受阻。以立法的基本原理来审视,立法用语不规范只是表面现象,土地经营权的性质不明才是立法困境的根源,对入股所致不利后果的担忧则进一步导致适用难题。实践中大量存在的“以租代转”、“名为入股、实为出租”现象表明,既有立法并不能有效满足土地经营权入股的需求,反而徒增解释与适用的混乱。为了弥合土地经营权入股的认知分歧,保持相关立法之间的协调,实现“三权分置”的立法目的,有必要在立法中统一相关表述,明确规定土地经营权的性质,移除土地经营权承载的不必要负担,让土地经营权真正成为“可以用货币估价并可以依法转让的非货币财产”,进而以“作价出资”取代“入股”。 展开更多
关键词 土地经营权 入股 作价出资 农村土地承包法 公司法
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