陕京二线输气管道工程穿越汾河防洪及河势影响评价分析

穿越汾河是陕京二线输气管道工程的大型穿越河流之一,通过对管道穿越汾河段前后的河道防洪情况及河道情势进行对比、计算和分析,证明管道穿越对河道防洪和河势变化影响甚微,不会影响河道堤防安全。

美国企业并购中涉税影响的评介

合理的企业并购战略既重新配置经济中存量资源,促进经济发展,还是企业经营迈向成功的契机。随着我国海内外并购活动的日趋活跃,税收已经成为影响企业并购形式、交易成本等方面的重要因素,但并未引起国内学者的重视。本文主要依据美国《国内税收法典》、《1986年税收改革法案》,简要综述国外学者对美国企业并购中涉税问题的研究成果,阐明税收因素对美国企业并购的重要影响,为我国企业并购提供借鉴,也为国内并购交易的税收法规研究提供新的思路。

Life cycle assessment in the environmental impact evaluation of urbandevelopment--a case study of land readjustment project,Hyogo District, Japan

In this paper, the Life Cycle of Urban Development was firstly analyzed, and the phases of Life Cycle Assessment applied to Urban Development (ULCA) were described. As a case study, ULCA was applied in the environmental impact assessment of the land readjustment project of Hyogo District of Saga, Japan. In addition, mitigation proposals for reducing CO2 were also presented and the relevant environmental ef-fects were simulated.

Substituted plan analysis in the environmental impact assessment of Yongchuan wastewater treatment project

Substituted plan in the environmental impact assessment (EIA) mainly means the treatment technology and the substituted site of plant, and it also includes the many kinds of environment protection measures. This paper will make detailed analysis on the treatment technology, the substituted site of plant, the purpose of discharged water and the dispose of sludge in the Yongchuan wastewater treatment project.