税收筹划应从小处做起

税收筹划是纳税人依据所涉及的现行税法，在遵守税法的前提下，对经营、投资、筹资等活动进行旨在减轻税负，实现财务目标的事先谋划和对策。如何实现“纳税最少”，个税应关注“临界点”和计算“盲区”，提前计算年终奖个税，合理避税。保证税金在企业账户内最大限度的保留、生息，实现“纳税最晚”。实现“纳税最巧妙”，最重要的就是要及时掌握国家和地方的税收政策，降低税负。     

The geography of metropolitan opportunity: A reconnaissance and conceptual framework

Abstract

We present a conceptual framework for metropolitan opportunity and a model of individual decision making about issues affecting youth's future socioeco‐nomic status. Decision making and its geographic context have objective and subjective aspects. Objective spatial variations occur in the metropolitan opportunity structure—social systems, markets, and institutions that aid upward mobility. Decisions are based on the decision‐maker's values, aspirations, preferences, and subjective perceptions of possible outcomes, which are all shaped by the local social network (e.g., kin, neighbors, and friends).

We also review the psychological literature on decision making. We hypothesize that the decision‐making method varies with the range of opportunities considered: Those with fewer options adopt a less considered method wherein mistakes and short‐term focus are more likely. Our review also finds empirical evidence that the local social network has an important effect on youth's decisions regarding education, fertility, work, and crime. Policy implications are discussed.     

内职业生涯规划：大学生提高自身素质的有效途径

大学生内职业生涯规划主要指个体对其从事职业应具备的理念、知识、能力、心理素质等要素的准备和塑造过程，是大学生职业生涯规划的重要部分。实施大学生内职业生涯规划是提高大学生素质有效途径，有利于激发大学生提高自身素质的自主性，有利于形成符合学生个体特殊性的素质提高方案和实施方法，有利于大学生素质协调发展和保持素质提升的可持续性。我们可以从个人努力、高校推进、国家鼓励三个层面推进大学生内职业生涯规划的实施，切实提升大学生素质。     

陕西省广播影视监管中心全面综合建设简论

我国广播影视正处于模拟与数字、传统媒体与新兴媒体并存发展的关键时期,"三网"融合已在积极推进之中。"十二五"期间,我省建设架构合理、配置合理、功能完善、安全可靠的安全播出调度指挥监测网系统,把模拟的、数字的、卫星的、地面的、以及手机电视监测、移动监测、数字电影机监测等监测内容相涵盖,从科学性、功能性、实用性、未来发展等多方面出发,满足全省广播电视监测监管实际工作的需要,实现对广播电影电视及互联网播出技术和播出内容的全面监管是省监测中心面临的紧迫任务。     

The Fallout to the Guide to the Proposed Basin Plan

The political fallout from the release of the Guide to the Proposed Basin Plan in the Murray‐Darling is illustrative of the difficulties associated with reallocating water resources in this context. The response of Minister Burke has been somewhat predictable, with a resurgent interest in public subsidy of irrigation infrastructure evident. This article is used to examine the policy background to the Guide and critically consider further subsidy of irrigation infrastructure. The article concludes that infrastructure investment at the expense of the public purse will fail to deal with the problems at hand and generate a plethora of additional future problems.     

人力资源视角下的高校青年教师职业发展研究

青年教师的职业发展是高校健康发展和增强竞争力的保证。如何良好管理青年教师的职业发展是我国关注的重要问题。通过分析我国高校青年教师职业发展规划管理特点与理念较为落后、机制有待完善的现状和存在的问题,借鉴西方的人力资源管理方法,提出通过完善高校教师发展中心的青年教师职业发展管理机制、建立健全青年教师职业发展的配套措施的解决办法,对促进我国青年教师职业规划良好管理具有重要的现实与理论意义。     

Rethinking cross-border Euregionalism as self-organising system

Studies of cross-border regions in the European Union have struggled conceptually with an apparent ambiguity of Euregionalism: namely that cross-border regions seem to be the manifestations of reterritorialising state governance on the one hand, but have clearly failed to substantially challenge the Westphalian state territorial system on the other. The aim of the present paper is to develop a conceptual framework that helps us understand this paradoxical nature of cross-border regions. To this end, we draw on the systems theory of Niklas Luhmann and the semiotics of Charles Sanders Peirce, and propose to regard Euregionalism (and regionalisms more generally) as a self-organising system. Self-organisation entails the process in which self-referential communication, rather than a set of actors, employs spatial concepts, such as the region, to enable system-specific entanglements with physical space, either short-lived or enduring, and possibly – but not necessarily – involving governance.     

“Because I am who I am and my mother is Scottish”: neoliberal planning and entrepreneurial instincts at Trump International Golf Links Scotland

Focusing on the establishment of the first European Trump Golf development – on the Menie Estate along the Scottish North Sea coast – the paper contends that neoliberal planning, understood as state interventions to allow individual entrepreneurs to realise their visions, reshapes both planning practice and the socio-ecologies governed by planning in problematic ways. Neoliberal mindsets here cause politicians to depart from previously established practices. The paper analyses how governance becomes tied up in questions of entrepreneurial freedom and with beliefs in the capacity of an individual entrepreneur to steer the fate of the region.     

监狱学理论的新拓展：监狱形态理论——“监狱人文五论”解读之二

《监狱形态论》在监狱形态研究上,以监狱的物质形态为核心,厘清了监狱形态的基本范畴,明晰理出了监狱形态研究的基本脉络;监狱形态的功能设计,应以监狱规划为核心,贯穿现代监狱的人文主义精神实质,监狱的形态应是工具性质的特定功能与人文精神的矫正教育的有机统一;该书宏观设计了中国监狱形态的发展路径,建构了较为完善的监狱形态的理论体系,进一步丰富和完善了监狱学理论,对我国目前正在进行的监狱体制改革既具有理论指导意义,又具有实践价值。     

中国地方政府公共服务标准化探索与思考

在服务型政府建设过程中,标准化作为一种科学的工作方法逐步被地方政府采用。由于没有国家统一标准,各地政府基于本地实际情况开展公共服务标准化实践呈现出多种模式。公共服务标准化价值不言而喻,但由于标准化作为促进公共服务均等化的一种路径选择,其根本属性在于统一性,在有限政府的前提下,中国基本的公共服务标准化有必要建构指标体系,为实现基本公共服务均等化提供现实的指引。