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英语原文共 11 页, 英语译文共 10 页, 资料编号:[240596],资料为PDF文档或Word文档,PDF文档可免费转换为Word
英语原文共 16 页, 英语译文共 20 页, 资料编号:[240587],资料为PDF文档或Word文档,PDF文档可免费转换为Word
Global Trends in Tax Administration Michael Drsquo;Ascenzo AO Abstract: This paper starts with the proposition that the descriptor, lsquo;tax reformrsquo; can apply to different elements of a tax system. It argues that reforms affecting one aspect of the tax system often, but not always, provide the incentive or opportunity for reform of other components of the tax system. Within this broader context, sustainable tax reform requires good policy, an empowered, effective and efficient tax administration of high integrity, and community trust in the tax system. Trends in tax policy and the international tax environment impact on the strategies used by tax administrations to protect their revenue. At the same time, leading tax agencies seek to promote an investment climate by providing high levels of certainty and service to taxpayers. How well the tax agency is able to achieve these two, often disparate, objectives is of critical importance to the economy. This article
EU Law (MiFID II) and effective regulation: a step towards financial stability? Mariia Domina Repiquet* Abstract This article examines to what extent EU law is effective in preserving global financial stability and, therefore, preventing financial crisis. A difference between macro- and micro-approaches to financial regulation is explained. Whilst the former is concerned with the minimization of systemic risks and maintaining of the financial stability, the latter is focused on the effective regulation of all financial marketsrsquo; players, whatever the size of their portfolios. These approaches are the two sides of the same coin, that is limiting the possibility that future financial crises will occur. This paper argues that the effective regulation of investment firms, especially their duty of care, helps to preserve overall financial stability. The choice of the MiFID II as a case study is explained by its appreciation as one of the biggest ac
英语原文共 32 页, 第三章 项目管理 章节大纲 全球公司简介:Bechtel 项目管理的重要性 项目规划 项目日程安排 项目控制 项目管理技巧:PERT和CPM 65 确定项目进度表69 活动时间的变异性74 成本-时间权衡与项目崩溃79 对PERT和CPM的评价82 使用Microsoft Project管理项目83 1.全球公司简介:Bechtel 总部位于旧金山的Bechtel集团(www.bechtel.com)成立115年,是世界顶级大型建筑和工程项目的经理。Bechtel以数十亿美元的项目而闻名,其建筑成就包括霍弗大坝、波士顿中央阿尔特里/隧道项目,以及 1990 年伊拉克遭受的'大富翁'事件后科威特的石油和天然气基础设施的重建。Bechtel 拥有53,000名员工,收入超过250亿美元,是美国最大的项目经理。 2003-2006年,Bechtel从美国政府获得一
The development of the Japanese legal system for public participation in land use and environmental matters Highlights bull;One characteristic of the Japanese participation system is its voluntary-based approach. bull;There have been remarkable legal reforms to increase public participation since 1990s. bull;Despite various good practices, there are still some criticisms of the effectiveness of public participation. bull;One of the weak points of the Japanese system is the lack of a rights-based approach as introduced by the Aarhus Convention. bull;The rights-based approach and voluntary-based approach should be appropriately combined. Abstract This paper introduces the development of the Japanese legal system for public participation in land use and environmental matters. The promotion of public participation has been a common topic in Japan and in other countries, especially after the Rio Summit in 1992. However, the legal framework and its implemen
英语原文共 8 页, 泰国个人所得税的重组反映了好的税收管理吗? 摘要: 良好的税收管理的特征是对政府的有效性、效率的响应,以及对纳税人的公平、公正和社会可接受性的感知。2016年,泰国刚刚在税收减免、免税额和税率方面对个人所得税进行了调整。政府提到的纳税人将从更高的减免额、更高的免税额和税率变化中受益。然而,政府将会失去税收收入。研究人员调查了个人所得税的调整是否产生了良好的税收管理。数据收集采用不同组别的二次数据分析和半结构化访谈。结果发现,个人所得税结构调整在社会可接受性方面体现了良好的税收管理。然而,在公平、公正和其他方面可能不能反映良好的税务管理。 关键词:好的税收管理,个人所得税,纳税人,免税额,公平,社会可接受性 1.介绍 个人所得税是直
英语原文共 10 页, 摘 要 本文研究了风化城市生活垃圾焚烧炉炉底灰(MSWI BA)与常规天然或再生集料混合料的总金属含量和可浸出金属含量,重点研究了风化城市生活垃圾焚烧炉底灰混合物作为部分组分在路基中的应用。将两种风化的底灰与各种集料混合,以高达85%的传统集料的多种替代率,以降低淋溶和直接暴露于人体的风险。铝浸出率与混合产品中的底灰质量成比例地降低,与85%再生混凝土骨料(RCA)混合的铝浸出率降低了90%以上。锑从底灰中的释放主要受溶解度的控制。设施A和B的锑浓度分别从0.043和0.037 mg/L降低到0.006和0.007 mg/L,并与再生混凝土骨料的最高测试比例(接近饮用水标准0.006 mg/L)混合。再生混凝土中的高pH值和含钙矿物的存在似乎有助于显著固定与其他总量相比。对其他几种元素和材料混合物也观察到了类似的结果。结
英语原文共 9 页, 英语译文共 5 页, 资料编号:[240408],资料为PDF文档或Word文档,PDF文档可免费转换为Word
英语原文共 20 页, 英语译文共 5 页, 资料编号:[240417],资料为PDF文档或Word文档,PDF文档可免费转换为Word
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