纳税筹划中出现问题的原因及对策

纳税筹划自产生以来越来越多地在涉税业务中应用,可筹划的结果却有喜有忧。许多在使用初期被看作十分成功的案例却在业务发生后的数年间变成了反面教材,不但没有达到节税的目的反而给企业带来经济损失。文章分析了纳税筹划失败的原因并提出了合理规划。     

Ratio-based design hour determination for airport passenger terminal facilities

To avoid both over-design and under-sizing of airport passenger terminal facilities such as security checkpoints, the infrastructure is designed for a specifically determined design load. As such, the design load is considered for a short period of time, usually an hour of operation, during which peak, though not necessarily maximum, demand occurs. For strategic planning applications, future design loads can be determined by either fictitious flight schedules or ratio-based models which forecast the relationship between design load and annual demand. This study presents two ratio-based methods which allow the direct determination of design hour loads (DHL) for passenger terminal facilities. The unsaturated DHL model considers the relationship between observed passenger flows in the terminal and aggregated annual demand data. The saturated DHL model includes several operational constraints which limit the actual DHL, such as limitations in the runway system or the fleet mix operating at an airport. Both models are applied to two real-world airports, for which the DHL of the security checkpoint facilities is estimated from large datasets covering multiple years. Results are significant at the 5 % level and suggest that the proposed ratio-based methods are appropriate for airport strategic planning applications.     

Assessment of regulation of legal relations of territorial planning: A case study in Lithuania

Land management is inevitably linked to the regulation of activities of its proprietor or operator stipulated by legislation and documents of territorial planning. In Lithuania, as in many European countries, territorial planning is a key measure for the formation of landscape and the alteration of its elements. With the help of territorial planning documents, governing authorities has the opportunity to orderly regulate the layout of long-term stable elements of landscape and the sustainable territorial development. However, in comparison with other European Union (hereinafter – EU) countries, territorial planning system valid in Lithuania until January 1, 2014 is still “young” and having specific features with former countries of the Soviet bloc legal regulation. The system did not provided a consistent and sustainable territorial development mechanism: there was the lack of measures allowing to manage the development processes of residential areas and implementation of territorial planning documents (especially the municipal master plans) solutions for the creation of a harmonious functional spatial system. The aim of the present paper is to assess the regulation of legal relations of territorial planning in Lithuania and the EU member states. The assessment summarizes processes of the formation of a landscape during the territorial planning, introduces new opportunities to more accurately predict the results of the current process of landscape planning, and highlights legal and sustainable elements of territorial planning system optimization. As can be seen from the assessment carried out, one of the most important territorial planning objectives was and still remains the balance of mutual relations (hierarchy of plans) of territorial planning documents in shaping the cultural landscape to ensure the rational distribution of the land fund, combining a variety of activities as well as often different land users’ and public interests. Therefore, the implementation of the territorial planning reform of Lithuania capacitates for the transition to an integrated territorial planning, ensuring sustainable development.     

Multi-sectoral interdependencies of regional public infrastructure investments

Public investment decision-making processes involve multiple and interrelated sectoral and regional policy objectives and budget constraints. This paper presents a dynamic spatio-economic model that considers multi-sectoral investment interdependencies using data at the prefecture level in Greece. The expenditure allocation dynamics of most types of regional public investment are found to be competitive with each other. This outcome is attributed to the lack of policy coordination, technological and budget constraints, geographical factors, and equity and political considerations. The investment interrelationships may have a significant effect on future state funding needs and the strategic assessment of infrastructure development at the country level.     

How to overcome the implementation gap in ecosystem services? A user-friendly and inclusive tool for improved urban management

One of the main issues with the concept of ecosystem services is its absence on the ground in concrete operational decision-making contexts; that is, an implementation gap. In this study, we investigated if this gap could be overcome through the use of open-source data and free tools, and the adoption of a short-term participatory process. We tested these methods in the context of a project in the urban metropolitan area of Bordeaux (Communauté urbaine de Bordeaux: CUB) in France. The ecosystem services were defined using a participatory approach involving local stakeholders, and then selected scenarios were simulated to test the impact of various development or conservation plans. The study addressed three main questions: (1) Is it possible to adopt a simple methodological approach that overcomes the implementation gap through the development of a user-friendly and inclusive method? (2) What is the added value of a participatory approach? (3) With regards to four scenarios in this territory, what are the ES trends in the selected biophysical and monetary indicators, and will knowledge of these trends help planners to shape a sustainable trajectory for the territory?     

China’s megaregion policy: Performance evaluation framework,empirical findings and implications for spatial polycentric governance

Megaregion has emerged as a new dimension of global urbanization. A megaregion approach based on polycentric strategy is deemed to enhance regional economic competitiveness. Numerous studies have highlighted the economic benefits, celebrated the spill-over effects, and outlined the creative potentials of contemporary megaregion policies in different nations worldwide. However, further policy instruments require the knowledge about the achievement and failure of megaregion policies that seek for spatial, economic, social, and environmental efficiency and sustainability. This paper introduces China’s megaregion policy and proposes an analytical framework for performance evaluation from four principle domains (rational urban growth, economic development, social equity, environmental protection) at three levels (internal collaboration, integral development, and overall development). Using a case of the Megaregion around Hangzhou Bay (MAHB), we find very limited success of China’s megaregion policy. In particular, the megaregion policy only accomplishes the economic goal, and fails to achieve the goals of rational urban growth, environmental protection, and social equity. A series of mechanism based regressions are established and show that the implementation duration of megaregion policy: (1) associates positively with the economic growth; (2) relates negatively to social equity and urban rational growth; and (3) has no significant relationship with improved environmental quality. Institutional fragmentation, no unified spatial planning, and inadequate legislation at megaregional level are the underlying causes of the expected performances within the policy context of governance itself. We finally propose some possible solutions and discuss the implications for spatial polycentric governance. The demonstrated methodological framework can be applicable to other megaregions around the world. This paper is thus believed to provide some new insights for land use policy.     

浅析新时期我国高校办学定位和战略管理

近一个时期,我国高等学校普遍开始重视办学定位和战略规划,这是好事,但重视不能仅仅停留在口头,更要落实在行动上。那么,不论是口头还是行动之前,都要做好充足的功课。笔者在高校工作多年,关于高校定位和战略规划借此发表自己的拙见,与读者分享,敬请批评指正。     

四川省休闲农业资源开发与规划研究

休闲农业是农业与旅游业相融合的新型产业,对优化农业产业结构、促进农业战略转型、推进我国社会主义新农村建设意义重大。作为我国农业开发最早的地区之一,四川是我国粮食与经济作物的重要产地,有着丰厚的农业自然资源,发展休闲农业的市场空间巨大,当前休闲农业已经成为四川农民就业增收的一条重要渠道。对休闲农业资源的开发与规划进行研究,能够充分发挥四川省的农业资源优势,为休闲农业的良性发展提供有力的保障。文章首先介绍了休闲农业资源开发的意义与作用,如优化产业结构,加快农业产业化进程、拓宽就业渠道,转移剩余劳动、加快城镇化进程,推进新农村建设等;进而对四川省休闲农业资源开发现状与存在的问题进行了分析;并提出构建四川省休闲农业产业化经营模式与组织化经营模式,探讨了四川省休闲农业资源开发的规划原则。     

做好生涯规划 培养就业能力

高职学生做好职业生涯规划是培养自身就业能力的一个有效途径。本文主要分析了高职学生职业生涯规划的重要意义,职业生涯规划的内涵,具体实施步骤以及实施策略。在此基础上,提高学生的就业能力。     

Linking customisation of ERP systems to support effort: an empirical study

The amount of customisation to an enterprise resource planning (ERP) system has always been a major concern in the context of the implementation. This article focuses on the phase of maintenance and presents an empirical study about the relationship between the amount of customising and the resulting support effort. We establish a structural equation modelling model that explains support effort using customisation effort, organisational characteristics and scope of implementation. The findings using data from an ERP provider show that there is a statistically significant effect: with an increasing amount of customisation, the quantity of telephone calls to support increases, as well as the duration of each call.