对再就业税收政策体系的探讨

为了促进下岗失业人员再就业,维护社会经济稳定,国家的有关税收政策已经采取了一些优惠措施.但是在实践中,在就业人员及其企业适应范围等方面尚存在着一些问题.我们只有认真地解决这些问题,才能真正在税收政策方面为解决下岗职工再就业起到促进和保障作用.     

从完善公司治理结构入手规范货币资金内部控制

阐述了公司治理结构与货币资金内部控制的含义,分析了公司治理结构与货币资金内部控制的关系,探讨了我国公司治理结构的特殊性。     

完善上市公司财务信息质量的系统论对策

从提高财务系统的运作水平、完善公司内部控制制度和完善公司治理结构三方面论述了完善上市公司财务信息质量的对策。     

企业纳税筹划成本收益分析

从实施成本和风险成本两个方面论述了企业纳税筹划的成本,在此基础上分析了企业纳税筹划的收益。     

企业税务策划与税收优惠政策研究

税收优惠无疑为企业等经济实体节约了成本费用,保留了收益,但并不是"免费的午餐",若不谨慎对待,则很可能要为此付出沉重的买单。基于这个认识,本文遵循理论研究与案例研究相结合的方法,对税收优惠冲突的根源进行分析,以期为税务策划实践活动提供有益的启示。     

英国和美国公司治理模式的比较

国际上较为典型的公司治理模式是以英国和美国为代表的市场导向型公司治理模式．本文采用比较分析方法，力图在对比分析英美公司治理模式特点的同时，找出其共同点和差异，并从中发现问题．期望这种比较能为中国企业的公司治理提供一定的借鉴．     

所得税会计准则制定的理论背景分析

我国的所得税会计准则已基本实现与国际趋同,趋同的原因主要是为了在全球经济活动中提高我国企业的竞争力,但从理论角度分析我国所得税会计准则修订应是必然趋势。我国新制定的所得税会计准则与我国多数企业现行的所得税会计处理办法有较大的差异,如何来解决执行中的困难,将是今后企业面临的问题。     

Pattern avoidance for alternating permutations and Young tableaux

We define a class Ln,k of permutations that generalizes alternating (up-down) permutations and give bijective proofs of certain pattern-avoidance results for this class. As a special case of our results, we give bijections between the set A2n(1234) of alternating permutations of length 2n with no four-term increasing subsequence and standard Young tableaux of shape 〈n³〉, and between the set A2n+1(1234) and standard Young tableaux of shape 〈³n−1,2,1〉. This represents the first enumeration of alternating permutations avoiding a pattern of length four. We also extend previous work on doubly-alternating permutations (alternating permutations whose inverses are alternating) to our more general context.The set Ln,k may be viewed as the set of reading words of the standard Young tableaux of a certain skew shape. In the last section of the paper, we expand our study to consider pattern avoidance in the reading words of standard Young tableaux of any skew shape. We show bijectively that the number of standard Young tableaux of shape λ/μ whose reading words avoid 213 is a natural μ-analogue of the Catalan numbers (and in particular does not depend on λ, up to a simple technical condition), and that there are similar results for the patterns 132, 231 and 312.     

纳税最优的工资奖金分配方案研究

根据我国现行的税法,个人所得税纳税采用九级累进税率.年工资和年终奖在速算扣除数个数上存在不同,使得对于相同的税前年收入,如果采用不同的年工资和年终奖分配方案会产生不同的税后实际所得.通过简化变量和缩小有效解区域,以及一系列严格的数学推导,得到了任意年收入下,月工资和年终奖的最优分配方案,使得在现有税制下,纳税额最小,税后收入最大.这个最优方案避免了税金负效应现象,保证了纳税公平性,有利于国家税务监管,企业员工薪金分配和个人纳税筹划;具有广阔的应用前景.     

Aircraft and crew scheduling for fractional ownership programs

Fractional aircraft ownership programs, where individuals or corporations own a fraction of an aircraft, have revolutionized the corporate aviation industry. Fractional management companies (FMC) manage all aspects of aircraft operations enabling the owners to enjoy the benefits of private aviation without the associated responsibilities. We describe here the development of a scheduling decision support tool for a leading FMC. We present mathematical models, exact and heuristic solution methods. Our computational results using real and randomly generated data indicate that these models are quite effective in finding optimal or near-optimal solutions. The first phase of the implementation of one of these models at the FMC led to a significant improvement in effective utilization of the aircraft, reduction of costs due to reduced empty moves, and hence increased profits.