In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a refor...In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a reform in the tax system to build a uniform enterprise income tax. This is a significant reform in China＇s tax system, so every decision about this have to count the cost and the benefit carefully. The author has introduced the Computable General Equilibrium （CGE） to simulate this new tax system and value its benefit and cost. There are two different models in the paper; they are of different assumptions and for different purposes. Model I is a static CGE model and model II is a Ramsey Dynamic model. The static model is mainly used for comparative static approach to examine how the tax reform will change the endogenous variables. According to the results of the model, more goods will be produced by both of the DFEs and FIEs after the tax reform in the medium and low tax effective tax rate situations. If the nominal tax rates decrease 24.24% （from 33% to 25%）, the enterprise income tax will only reduce 19.36% and the total tax revenue will only reduce 1.911%. The dynamic model will concentrate on the costs and benefits during the transition. From the results of the model, a lower tax rate will increase the level of investment, capital stock, capital prices, wage rate and also the growth rates through transition. If the capital tax rates are changed gradually, the fluctuating of transition will be smoothed a little.展开更多
The paper sought to explore issues of access, equity, and quality in the early childhood development （ECD） sub-sector in Zimbabwe. The massive expansion of ECD services prompted the author to undertake the study. Da...The paper sought to explore issues of access, equity, and quality in the early childhood development （ECD） sub-sector in Zimbabwe. The massive expansion of ECD services prompted the author to undertake the study. Data were collected using focus group discussions, individual interviews, document analysis, and observations. Information from literature, research reports, policies, and practices was also analyzed in order to establish the state of affairs in the provision of ECD. The data were analyzed using theme identification methods to solicit emerging issues. Generally, it was found that on issues of access, equity, and quality in ECD in Zimbabwe, there is a quality-quantity dilemma with qualitative progress less conspicuous than quantitative progress. The resultant specific challenges include： large teacher-child ratio; lack of parental involvement, lack of trained ECD specialists with expertise in using a play-based curriculum; and shortage of equipment, material resources, and age appropriate infrastructure. In most ECD settings, there were inadequate health and nutrition provisions. Water, sanitation and health （WASH） facilities were found to be insufficient in most centres. The study recommended that there is need for： equal access to quality early childhood education; provision of infrastructure, provision of ability and age appropriate resources; and health, sanitation, and nutrition services especially in rural settings. Overall, ECD programmes in Zimbabwe should strive to attain quality more than quantity services. The need to train more early childhood specialists who would drive the ECD sub-sector is emphasized.展开更多
This study analyzes change in carbon storage by applying forest growth models and final cutting age to actual and potential forest cover for six major tree species in South Korea. Using National Forest Inventory data,...This study analyzes change in carbon storage by applying forest growth models and final cutting age to actual and potential forest cover for six major tree species in South Korea. Using National Forest Inventory data, the growth models were developed to estimate mean diameter at breast height, tree height, and number of trees for Pinus densiflora, Pinus koraiensis, Pinus rigida, Larix kaernpferi, Castanea crenata and Quercus spp. stands. We assumed that actual forest cover in a forest type map will change into potential forest covers according to the Hydrological and Thermal Analogy Groups model. When actual forest cover reaches the final cutting age, forest volume and carbon storage are estimated by changed forest cover and its growth model. Forest volume between 2010 and 2110 would increase from 126.73 to 157.33 m^3 hm^-2. Our results also show that forest cover, volume, and carbon storage could abruptly change by 2060. This is attributed to the fact that most forests are presumed to reach final cutting age. To avoid such dramatic change, a regeneration and yield control scheme should be prepared and implemented in a way that ensures balance in forest practice and yield.展开更多
文摘In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a reform in the tax system to build a uniform enterprise income tax. This is a significant reform in China＇s tax system, so every decision about this have to count the cost and the benefit carefully. The author has introduced the Computable General Equilibrium （CGE） to simulate this new tax system and value its benefit and cost. There are two different models in the paper; they are of different assumptions and for different purposes. Model I is a static CGE model and model II is a Ramsey Dynamic model. The static model is mainly used for comparative static approach to examine how the tax reform will change the endogenous variables. According to the results of the model, more goods will be produced by both of the DFEs and FIEs after the tax reform in the medium and low tax effective tax rate situations. If the nominal tax rates decrease 24.24% （from 33% to 25%）, the enterprise income tax will only reduce 19.36% and the total tax revenue will only reduce 1.911%. The dynamic model will concentrate on the costs and benefits during the transition. From the results of the model, a lower tax rate will increase the level of investment, capital stock, capital prices, wage rate and also the growth rates through transition. If the capital tax rates are changed gradually, the fluctuating of transition will be smoothed a little.
文摘The paper sought to explore issues of access, equity, and quality in the early childhood development （ECD） sub-sector in Zimbabwe. The massive expansion of ECD services prompted the author to undertake the study. Data were collected using focus group discussions, individual interviews, document analysis, and observations. Information from literature, research reports, policies, and practices was also analyzed in order to establish the state of affairs in the provision of ECD. The data were analyzed using theme identification methods to solicit emerging issues. Generally, it was found that on issues of access, equity, and quality in ECD in Zimbabwe, there is a quality-quantity dilemma with qualitative progress less conspicuous than quantitative progress. The resultant specific challenges include： large teacher-child ratio; lack of parental involvement, lack of trained ECD specialists with expertise in using a play-based curriculum; and shortage of equipment, material resources, and age appropriate infrastructure. In most ECD settings, there were inadequate health and nutrition provisions. Water, sanitation and health （WASH） facilities were found to be insufficient in most centres. The study recommended that there is need for： equal access to quality early childhood education; provision of infrastructure, provision of ability and age appropriate resources; and health, sanitation, and nutrition services especially in rural settings. Overall, ECD programmes in Zimbabwe should strive to attain quality more than quantity services. The need to train more early childhood specialists who would drive the ECD sub-sector is emphasized.
基金supported by"Developing Forest Management Model for Climate Change Adaptation"(FE 0100-2009-01)provided by the Korea Forest Research Institutesupported by"Climate Change Correspondence Program"(2014001310008)provided by Ministry of Environment,Korea
文摘This study analyzes change in carbon storage by applying forest growth models and final cutting age to actual and potential forest cover for six major tree species in South Korea. Using National Forest Inventory data, the growth models were developed to estimate mean diameter at breast height, tree height, and number of trees for Pinus densiflora, Pinus koraiensis, Pinus rigida, Larix kaernpferi, Castanea crenata and Quercus spp. stands. We assumed that actual forest cover in a forest type map will change into potential forest covers according to the Hydrological and Thermal Analogy Groups model. When actual forest cover reaches the final cutting age, forest volume and carbon storage are estimated by changed forest cover and its growth model. Forest volume between 2010 and 2110 would increase from 126.73 to 157.33 m^3 hm^-2. Our results also show that forest cover, volume, and carbon storage could abruptly change by 2060. This is attributed to the fact that most forests are presumed to reach final cutting age. To avoid such dramatic change, a regeneration and yield control scheme should be prepared and implemented in a way that ensures balance in forest practice and yield.
