浅谈企业税务筹划

分析提出税务筹划在企业科学管理中的重要作用,探讨企业税务筹划的主要途径、主要方法,并总结提出搞好企业税务筹划工作应注意和应加强的方面.     

广西承接产业转移问题研究

文章从产业转移现象、规律、模式和趋势等方面论述了对产业转移规律性的认识,分析了我国产业转移的成功经验,广西承接产业转移的主要成效、做法,面临的形势和问题,最后从规划、载体和平台建设、政策、园区建设、机制等角度,提出了推进广西承接产业转移的具体建议.     

Integrity Systems,Values, and Expectations: Explaining Differences in the Extent of Corruption in Three Spanish Local Governments

Our article attempts to explain the differences in the extent of corruption related to urban planning in three Spanish local settings, all of them being important touristic resorts: Marbella, a municipality in the Costa del Sol with a very high level of corruption; Lanzarote, in the Canary islands with a high incidence of corruption despite its pioneering role in establishing innovative policies to limit urban (touristic) growth; and Menorca, in the Balearic Islands where corruption has been very low. We argue that the explanations focusing on the different features of the local integrity systems (LISs) face difficulties to account for the variations in the incidence of corruption across these Spanish municipalities: despite some interesting differences, the LIS of the cases considered is basically quite similar. Thus, we turn to the analysis of social values and social expectations on the political system by local citizens, testing whether a different set of citizens’ values and expectations on the behavior of local decision makers may explain this local variation in corruption practices. The article presents the results of a public opinion survey on values and expectations administered in the three cases. Against our expectations and the literature on the topic, no significant difference in shared social values and expectations has been found. The article shows that, as for an empirically tested explanation of the cross-local variations in the degree of urban corruption in Spain, the jury is still out.     

Community resilience: a policy tool for local government?

In many countries, local government has been a prime target of austerity measures. In response, local authorities are exploring a new repertoire of policy approaches in a bid to provide more with less. In England, local authorities have been drawn to community resilience as a pragmatic response to the challenge of deploying shrinking resources to support communities exposed to social and economic disruption. This application of resilience thinking is not without its challenges. It demands a working definition of community resilience that recognises the potential for communities to prove resilient to shocks and disruptions, but avoids blaming them for their predicament. There is also the practical challenge of developing and targeting interventions to promote and protect resilience. This paper sets out to explore these issues and establish the potential utility of community resilience as a policy tool through case study analysis in the city of Sheffield.     

职业生涯规划对大学生高质量就业的影响——基于23所高校2019、2020届本科毕业生的分析

在产业转型升级、经济下行压力与新冠肺炎疫情叠加的背景下,大学生职业生涯规划行为能否提升其就业质量及促进职业可持续发展这一问题值得探究。本研究基于9个省份23所高校2019、2020届本科毕业生的网上调研数据,运用层次分析法构建就业质量评价体系,分析职业生涯规划的开始时间、长远程度对大学生就业质量的影响及其稳健性。研究发现,总体而言,职业生涯规划越早、越长远,大学生就业质量越高。为进一步促进大学生高质量就业,研究建议：各级学校需要构建需求驱动的职业生涯教育体系,明晰辅导员在职业生涯教育中的专职定位,父母应重视对子女职业生涯规划的指导。     

论利益保障视域下城市规划中的公众参与——基于德国双层可持续参与制度的启示

随着我国城市化进程的不断深入,城市规划制订中的法治化问题逐渐进入了我们行政法学研究的视野。由于城市规划本身的特殊性使得在规划制订程序中存在着公众参与制度广阔的适用空间,《城乡规划法》已经对城市规划制订中公众参与制度进行了比较原则的规定,但是各地政府在具体实践中存在着诸多的适用困境。我国应借鉴德国城市规划中公众参与制度,确立以保障公众利益、防止公民权益受到过量损害为目标的制度,最终通过完善我国城市规划中公众参与的具体制度,以期实现保障公民利益的目标。     

城市规划编制过程中的听证会设计

听证会是正式的公众参与城市规划编制方式。政府规划部门应作为听证会的一般发起主体和组织者,控制性详细规划地段内的利害关系人应作为特殊提起主体。听证事项应限于对社会公共利益有重大影响的事项,并适当将某些事项排除。对于不同的听证事项可采取不同的听证模式。听证参加人应分为居民代表和专家代表,合理设置人数比例。听证主持人可由同级人民代表大会中具有规划知识背景的工作人员担任,以确保其公正性;听证参加人享有陈述和质询的权利;听证会记录应作为城市规划编制和审批的必备参考。违反听证规则时应追究相关工作人员的责任,但一般不影响城市规划的整体效力,可以补听证和申请国家赔偿方式救济。     

试析突发群体性事件应急处置演练之组织与实施

突发群体性事件应急处置演练实质上是对将来可能发生的突发群体性事件进行应急处置的一项前期准备活动。应急处置演练的组织与实施过程可概括为应急处置演练的三个阶段和应急处置演练八项主要工作。当前,突发群体性事件的应急处置演练组织工作还存在不少问题和困难,严重影响演练的效果和作用,应采取针对性措施,以最大限度地发挥应急处置演练的作用。     

Marks on the city: the impacts of coastline emergence and bombing on Tallinn’s anachronistic pockets

ABSTRACT

With its complex history, Tallinn is a puzzling patchwork of contrasts – old and new, historic and revisionist. Tallinn’s abrupt contrasts in urban form originate largely from two types of historic disturbance: shoreline emergence and bombing. Through an analysis of archival maps and planning documents, this paper examines how natural shifts in the city’s shoreline combined with bombing during World War II to create anachronistic pockets within Tallinn and divergent densities and access to green space within Tallinn’s districts. Little is written in English about the history of Tallinn’s urban development. This paper analyzes Tallinn’s history of disturbance and poses challenges and opportunities to consider in the city’s future development.