当前及今后时期服务业重点行业人才缺口研究

当前“十四五”及今后一段时期，积极引导高校毕业生从事服务业重点行业，是应对新形势下 劳动力市场用工需求、充分挖掘高技能人力资源、稳定青年人就业的重要渠道。本研究基于 2010—2022 年《中 国统计年鉴》、2018年中国经济普查宏观数据和2010—2021年国泰安经济金融研究数据库中的A股上市公司数据， 采用多维固定效应模型等方法，测算服务业重点行业的人才缺口数量，总结出三大重点服务行业亟须的人才类 型和特点。研究发现：当前人才教育培养存在“用工荒”与“招工难”并存的现象；重知识、轻实践，受教育 水平与能力不匹配问题凸显；针对青年人就业观念的教育和引导较为有限。研究建议：教育部门应完善专业设 置和培养方案；企业和高校应积极推进大学生见习计划，加强校企合作，提高大学生的职业技能；高校和社会 要积极引导大学生群体树立正确的就业观念。     

Like bringing a knife to a gunfight: Why IRC Section 2036 is not the right weapon to combat abusive family limited partnerships

Family Limited Partnerships (“FLPs”), which were once a great estate planning technique, have now become victim to Section 2036 assertions made by the IRS. Over the years, the IRS has struggled to find a means to combat abusive FLPs until the courts began to embrace Section 2036 as a weapon for them to use. Different courts, however, have maintained different rules and have now subjected both abusive and non-abusive FLPs to inclusion of their assets into their gross estates. This has shed light onto the main issue, that is, that Section 2036 is not the appropriate tool to combat abusive FLPs.