The Management of Environment Cost Caused by Ballast Water

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.

Empirical Examination of Market Reaction to Transfer Pricing Taxation Announcement in Press： A Japanese Perspective

The Japanese Taxation Agency （JTA） introduced transfer pricing taxation （TPT） in order to suppress the outflow of profits and therefore taxes of Japanese companies, which are expanding overseas. There have been many press reports regarding the application of TPT, and so there is much public attention on this issue. TPT is applied to unnatural transfer prices （TP）. If TPT is applied to a multinational company （MNC）, the company will need to bear enormous documentation costs in its calculation of the ratable price. In addition, in the last few years, the target of TPT is shifting to the overseas transfer of intangible assets, such as trademarks, royalties, patents, and charges income. As a result, companies have become more careful about TPT and investors tend to pay attention to companies＇ TPT strategy. With regard to this point, this paper examines how the market evaluates news regarding TP by investigating the market reaction to an initial press report mentioning that a firm was involved in a TP manipulation and may be guilty of tax underpayment. We examine these events both because press reports are currently under intense scrutiny and because there has been very little research on firms that engage in tax sheltering （see, e.g., Graham ＆ Tucker, 2006; Hanlon ＆ Slemrod, 2009）. Some view the fact that not all firms engage in tax sheltering as surprising because of the widespread view that shelters, at least in the 1990s, in expectation, offered a positive net present value position. The potential negative public relations effect is often cited as one reason for this ＂under-sheltering＂ phenomenon （Bankman, 2004）. On the event study analysis, we find that the Japanese capital market has shown a statistically significant negative reaction to the press reports. This result is due to a strong distrust of corporate activity regarding TP strategies. Moreover, in order to clarify the reason why the market responds to reports of TPT being applied, we compute the cumulative abnormal returns （CARs） around the date of the press report and conduct two-stage least-squares estimation to examine where this result regarding the market reaction comes from. Our results indicate that the variables for intangible assets and effective tax rate and the variables which represent the extent of corporate governance （CG） are statistically significant with respect to these reactions.

Research on the Core Factors of Influencing College Students Entrepreneurial Success Rate under the Perspectives of the Law and Team Management Perspectives

In this paper, we conduct research on primary core factors of influencing college students＇ entrepreneurial success rate under the perspectives of the law and team management perspectives. College students＇ entrepreneurship education is cultivating he students innovative spirit and creative ability as the basic value tendency, in order to cultivate creative talents as the main goal of education, it is an extension of the quality-oriented education, is the comprehensive development of students＇ qualities of wisdom education is the all-round development of students＇ personality education ＇is pay more attention to the body of the human spirit, the humanist education. Carrying out entrepreneurship education, the reform and development of higher education to improve the quality of talent training levels promote national independent innovation and entrepreneurship has important significance. Our research proposes the novel perspective on the issues that is meaningful.

Design of an Index System for Deep Groundwater Management Efficiency Evaluation: A Case Study in Tianjin City, China

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.

The Changing Labour Relations during the Period of Economic Reform:A Case Study of Chinese Township and Village Enterprises in Yangtze River Delta

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.

New Strategy of IPACS Design and Energy Management for Spacecrafts

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.

A Brief Analysis about the Public Property Attribute of the Fiscal and Taxation Law

From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwen liu once said： ＂the fiscal and taxation law is a very important law, it not only involves the entire country macro economic operation but also involves the interests of families and everyone＇s interests.＂This article will combine professor Jianwen Liu＇ s research results in the past two years, from the view of the field of law to discuss why the fiscal and taxation law known as public property.

Assessment of the Methodology for Studying the Pricing Mechanism in the Transition Time of the Ukrainian Electricity Sector to the Free Market Principles

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.

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

This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts. The basic issue is whether efficiency is to be handled as an ＂extralegal＂ category, or whether legal regulation, in accordance with public administration traditions in Europe, can in itself meet the requirement of efficiency. Also the study presents the formation of the issue of conflict between the effective state and the state under the rule of law in Hungary after the election held in 2010 in the practice of economic policy and legislation of the Orban government. We are trying to answer the question of the tendency of power concentration to really menace the principles of a traditionally-formed state under the rule of law, as well as whether the economic policy of the government can be implemented effectively in a strongly centralized political and state administrative system.

Empirical Test of Wagner＇s law in New Public Management Countries＇ Tax Revenue

The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.

Improvement of Urban Rail Transit Laws and Regulations System in China

Legal management is the fundamental guarantee of urban rail transit management＇s benign operation; and the comprehensive legal management of urban rail transit is also the important development trend of urban rail transit in the world. This article aims to analyze the problems existing in China＇s urban rail transit legal management, to improve the corresponding laws and regulations system, and to put forward some suggestions on how to optimize the urban rail transit legal management.

Model of Pollution Management Control in Badung River： Enhancing Role of Traditional Law on Common Resource

Badung River in the Denpasar city of Bali Province, Indonesia, faces many challenging issues recently. As a common pool resource, the river has been under pressure from many activities including household activities which dump household wastes, and pollution externalities arising from dyeing and screen-printing of fabric industries. Conventional approach to control the pollution might not be effective since it will end up in zero sum game. This paper attempts to explore the role of traditional institituion in managing common pool resource such as controlling river pollution. This research is aimed to know the effectiveness of traditional law on managing pollution of printing and dyeing industries on this big river. Survey method was used for collecting primary data and then the data was analyzed by ordinal regression to determine the effect of internal and external factors which influence the intensity of pollution. The result indicates that even though traditional might help to influence household and industry＇s decision making, it might not sufficient enough to reduce the pollution of the river. Other factors are influencing the waste management, such as level of waste management knowledge of the entrepreneur, the attitude of the entrepreneur toward public program especially on waste and pollution management, the financial support, and the education level of government supervision. Furthermore, Government of Denpasar City need to arrange policy that giving incentive to businessman who handling waste properly and also giving reward to traditional organization who implementing local wisdom and norm to control river pollution strictly.

Study on syndrome differentiation based on pharmacology of syndrome management system-a case of Qi and Yin deficiency syndrome

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.

Characteristics and trends of integrated ocean management under the framework of the United Nations Convention on the Law of the Sea

As the international community place high value on the ocean,protecting the marine environment and promoting the sustainable development of the ocean have become the consensus of all countries around the world.Integrated ocean management,as an important part of the ocean governance mechanism within the framework of the United Nations,have approached to the scene view of human gradually.Taking the United Nations Convention on the Law of the Sea as the framework,the current international integrated ocean management is summarized and the future development trend of ocean management is analyzed,providing reference for China to build a maritime power and a maritime community with shared future.

Typical Experience and Legal Problems of Urban-rural Integration Development in Counties of Chongqing

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.

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

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.

税收法定原则三阶:中西协商民主税收立法史辨

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。

新一轮财税体制改革的目标:建立健全中国式现代财政制度

谋划新一轮财税体制改革,已经在紧锣密鼓地推进。本文拟在理解新一轮财税体制改革的基础上,围绕财政管理体制、税制和预算制度三个方面阐述新一轮财税体制改革的目标。总体来看,新一轮财税体制改革的目标是建立健全中国式现代财政制度。具体来看,建立健全中国式现代财政制度包括建立健全中国式分税制财政管理体制、建立健全中国式现代税制和建立健全中国式现代预算制度。新一轮财税体制改革应该能够较好地落实“财政是国家治理的基础和重要支柱”的定位要求,推动中国式现代财政制度的建立健全。

土地经营权入股立法的反思与展望

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”。

数据产权刑法保护模式的构建

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。