统筹兼顾 各得其所——论毛泽东城乡统筹思想及当代意义

毛泽东在考察分析建国初期中国城乡发展的基础上,提出了统筹兼顾、消灭城乡差距、城乡互助的统筹城乡发展的思想。梳理和总结毛泽东城乡统筹理论,对当前我国处理城乡关系、建设社会主义新农村具有重要的借鉴意义。     

The evolution of policing in post-soviet Russia: Paternalism versus service in police. Officers' understanding of their role

This paper examines two interrelated issues: the role of police as an institution of Russian society and their role during the past 25 years. This research is based on a series of in-depth interviews conducted by the author in 2014–2016 with former and current police officers in three Russian cities. The paper traces changes in the perceived institutional roles of the Russian police by comparing police officers' views during three periods: early through mid-1990s, late-1990s through mid-2000s, and mid-2000s through 2010s. The study reports that, during the early period, Russian police were disfranchised from the state and this abandonment was a source of institutional identity crisis for law enforcement officers who remained on the job. This process was coupled with high levels of job dissatisfaction and the overall feeling of “abandonment” of police by the state.At the same time, it was during this post-Soviet period, when ideas of policing as a service to the society were introduced and sometimes entertained among the professional circles of police officers and other government officials. Furthermore, this period was marked by continuous, though often sporadic, institutional reforms and anti-corruption measures.In the second period, the Russian police were slowly engaging back into the state-building process, which caused increased job satisfaction and better retention rates. At the same time, the second period signified a decline of the “police as service” ideology and the comeback of paternalistic views on policing. During this time, the government's efforts to reform police and anti-corruption measures became systemic and better organized. Also, in the second period, members of the civil society became more active in demanding public accountability and transparency from the Russian police.Finally, the modern period of police development presents a case in which the institutional identity of the Russian police has been clearly connected to the state's capacity. This process is coupled with increased paternalistic views among police officers and a failure of “police as a service” doctrine. In such an environment, the efforts by a maturing civil society to demand public transparency and accountability of the police are often met with hostility and anger. The paper concludes that further development of the Russian police depends on the role that they will play within the modern Russian state.     

Negotiating the Problem of Airport Noise: Comparative Lessons from the Australian Experience

This paper critically examines recent responses by and interactions between stakeholders in negotiating the acceptability of aircraft noise standards in Australia in order to help inform debate in Britain. It investigates the interplay of the politics of noise with the broader land use planning context focusing on the role of government, airports, community interests, and the development sector. Different local environments inevitably frame diverse contexts, but the pervasive challenge is in securing the acceptable trade‐off between the economic dividends promised by airports and local quality of life. Discussion is structured around four main issues: an introduction to the Australian politics of airport noise, an historical timeline of key contextual events, identification of the major actors in the noise governance framework, and a focus on an issue of increasing political significance, namely the different positions of airports and developers in the increasing intensification of urban development.     

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。