Dynamics of the Market for Corporate Tax‐Avoidance Advice*

This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax consultants. It focuses on the dynamic interaction between innovation and imitation of aggressive tax‐planning products and governmental tax regulation, and it highlights the importance of the length of regulatory lag in comparison with the time it takes the tax‐consulting industry to imitate newly innovated tax‐avoidance products. It reveals an alignment of interests between highly innovative tax‐consulting firms and the governmental tax legislator/regulator. The conclusions are also relevant for the policy debate on mandatory disclosure rules about aggressive tax‐planning models.     

水生态系统服务供需视角下的水网乡村 适应性规划策略——以吴江张鸭荡片区为例

苏南乡村地区一直是中国乡村建设的先行区域，特殊的纵横交错的水网结构构成了一个错综复杂的系统，呈现出其他地区不具有的复杂性和生态特殊性。随着城镇的扩张，乡村的发展建设使其水网空间的平衡发展面临极大的挑战。传统单一静态的规划方法逐渐显示出无法适应经济、社会等发展要求的缺陷。苏南乡村地区以水为核心，从水生态系统服务供需关系的视角下探究水网乡村的适应性规划策略更加适应当前的乡村现状和需求。以传统水网乡村空间形态转译为基础，建立水生态系统供需服务评估体系，在评估水生态系统服务供需能力的基础上，分析供需分异模式及供需矛盾。从构建乡村水域空间生态格局、乡村水域空间功能分区规划，以及乡村水域空间多情景预判3个方面，提出苏南水网乡村的适应性规划策略，并为水网乡村的生态实践提出新思路。     

乡村森林旅游项目规划中哲学元素运用的个案分析——以宜春市月都花溪谷项目为例

以江西省宜春市"月都花溪谷"乡村森林旅游项目规划中哲学元素的应用为个案,结合哲学理论进行分析。结果表明:乡村森林旅游项目规划应有哲学的自觉,根据项目所在地自然和人文资源禀赋,因地制宜地吸收哲学元素,从而打破乡村森林旅游项目同质化和见物不见人的困局,赋予乡村森林旅游项目以特色和灵魂。因此,提出突破森林旅游项目规划中一元化的经济思维定势、以哲学思维唤起人学意义、因地制宜激发内生式哲学文化活性等启发性建议。     

苏州工业园区建设世界一流高科技园区的战略对策研究

近年来,苏州工业园区大力实施创新驱动发展战略,在打造世界一流高科技园区建设方面取得明显成效。文章在阐述园区当前发展现状的基础上,剖析园区创新发展存在的薄弱环节,进而提出建设世界一流高科技园区的战略对策。     

我国自然资源“十三五”规划评估实践探索

自然资源规划评估在实践探索中形成了一套“三期十步法”的评估模式。文章以总结国内外规划评估经验为基础,具体阐述自然资源“十三五”规划评估开展的基本内容和任务,并结合实践中存在的突出问题,提出完善“十四五”规划评估的建议:一是推动自然资源规划评估标准化建设;二是构建完善的评估数据信息系统;三是建立良好的评估运行监测机制;四是加大规划评估的宣传引导。     

航班计划优化研究概述

从航班计划优化的不同时间阶段分析,可以将航班计划优化分为航班计划静态编排优化、基于航班延误预测的航班计划动态反馈优化和基于机场协同决策(A-CDM)的航班计划动态调整角度三类;进而从航班时刻、机型指派、航班频率等编制环节分析了航班计划静态编排优化;随后利用延误波及预测与数据挖掘预测的优化方法分析了基于航班延误预测的航班计划动态反馈优化的相关研究。最后,根据航班计划优化复杂性分析,给出了航班计划优化的发展趋势和未来研究方向。     

Analysis of territorial compatibility for Seveso-type sites using different risk assessment methods and GIS technique

The increasing size of chemical plants and rapid growth in residential areas has led to many incompatible land-use scenarios in the last 100 years. In this context, the authors assume that assessment and planning have their significant role in preventing the juxtaposition of hazards and population, and that, in this field, there is a broad recognition of the need for legislative and policy consistency across the European Union. The paper presents a comparative case study in which the Romanian land-use planning (LUP) criteria and the risk-based quantitative approach for a chemical plant are applied. Accident scenarios involving chlorine and propylene arecomprehensively analyzed using consequence and risk modelling software and GIS technique for the territorial compatibility assessment. The objective of the paper is threefold. Firstly, it presents an overview about current risk analysis methods; secondly, the authors advance an understanding of risk assessment practices used in several countries for the prevention and control of major industrial accidents involving dangerous substances and, also, for LUP. Thirdly, a method targeting an improved risk assessment framework for LUP, encompassing Romania’s determinants is outlined. The results obtained using the two different approaches indicate significant differences regarding the possibly affected areas and territorial compatibility. Furthermore, based on the findings, the paper ends with a set of recommendations that can be transformed into the foundation for future enactments of new safety standards that cover risk assessment for LUP. Consequently, the present study aims to become a frame of reference for decision-makers towards more sustainable and updated risk assessment practices in the field of industrial activities.     

Parking futures: Preparing European cities for the advent of automated vehicles

The introduction of automated vehicles (AVs) is a virtual certainty. Much less certain is the timing of their introduction and how rapid the transition to full automation will be. Various governments are already working to facilitate this shift by, for example, amending and elaborating regulations to support the introduction of AVs, or supporting tests in different urban environments. Meanwhile, urban and regional planners and decision-makers are still grappling with the uncertainties and differing opinions about the possible impacts of AVs on land-use changes and location choices, particularly in relation to the space available for vehicles, both moving (i.e. roadspace) and stationary (i.e. parking space). This paper uses a backcasting approach to identify critical policy decisions and measures to be taken before the implementation of AVs, so as to achieve a more desirable, attractive and high-quality city. These policy measures primarily relate to the reuse and reallocation of parking and roadspace. Two strategic decisions are found to be essential to meet the major goals of sustainable and liveable cities: a clear commitment to a shared mobility and the delimitation of Core Attractive Mixed-use Spaces (CAMS). In order to deliver these desired urbanisation patterns, a set of three policy paths, involving eight policy packages, is proposed for the next 20–30 years. This article provides urban and regional decision-makers with examples of interventions that can be implemented beyond and during the implementation of AVs.     

基于社会网络视角的科研合作网络结构及特性分析——以战略性新兴产业领域为例

战略性新兴产业是近几年新出现的研究热点,对其科研合作网络的研究,有助于探究该领域的科研合作现状与发展趋势。基于社会网络分析方法,以中国知网(CNKI)作为数据来源,构建了战略性新兴产业领域作者合作网络、关键词共现网络、作者-关键词耦合网络及机构合作网络,对合作网络的结构及特性等进行了分析。结果表明:战略性新兴产业领域论文合著率基本呈上升趋势,但该领域整体合作仍较为松散,存在较多的小团体;合作网络具有小世界和无标度特性,具有较大影响力的节点作为合作网络的中心,影响着网络内的学术交流和科研工作的开展。     

Human resource management practices and voluntary turnover: a study of internal workforce and external labor market contingencies

We tested relationships between employee quit rates and two bundles of human resource (HR) practices that reflect the different interests of the two parties involved in the employment relationship. To understand the boundary conditions for these effects, we examined an external contingency proposed to influence the exchange-based effects of HR practices on subsequent quit rates – the local industry-specific unemployment rate – and an internal contingency proposed to shape employees’ conceptualization of their exchange relationship – their employment status (i.e. full-time, part-time and temporary employment). Analyses of lagged data from over 200 Canadian establishments show that inducement HR practices (e.g. extensive benefits) and performance expectation HR practices (e.g. performance-based bonuses) had different effects on quit rates, and the former effect was moderated by unemployment rate. The effects of HR practices on quit rates did not differ between FT and PT employees, but a different pattern of main and interactive effects was found among temporary workers. These findings suggest that employees’ exchange-based decisions to leave may be less affected by the number of hours they expect to work each week, and more by the number of weeks they expect to work.