Futures-oriented municipal planning

Amid the current political and economic uncertainties, the long-term perspective in municipal planning in Sweden has been shortened and planning has become more like crisis management. This paper presents a model for municipal futures studies that may contribute toward development of a municipal planning system that can adapt itself to different types of sudden change while still taking long-term welfare goals and resource conservation issues into consideration.So far, models in futures studies have been largely developed to study global and national development. The article therefore places special emphasis on the methodological issues of developing a model for municipal futures studies. The aim of the model is to increase strategic thinking by planners and decision-makers; it requires that futures studies and conventional planning activities be closely integrated.The model is in the process of implementation in the municipality of Västerås. Some features of the model will also be integrated into a futures study of urban housing to be undertaken in the municipality of Umeå.     

论顾客线索感知规律与营销传播方法

良好的产品形象，要靠有效的营销传播方法，而有效营销传播方法的制定离不开对顾客线索感知规律的研究。论述了顾客线索感知规律、产品形象和营销传播之间的有机关系，并在论述关系基础上，分析研究了线索感知和营销传播规律的特点及塑造产品形象应该注意的问题。     

纳税筹划与企业战略

纳税筹划作为企业财务战略的研究范畴,与企业战略联系密切。纳税筹划对制定与实施企业战略具有重要的影响,纳税筹划能够为企业节约税收成本,直接增加企业的净收益,有利于企业在发展中确立竞争优势,实现其战略目标。     

China's experience with guidance planning

Before economic reforms, China's economy was weakly planned. Reforms have coincided with more sophisticated and realistic planning, but plans have still not accurately predicted outcomes because of inconsistent central government policy. As market forces have grown, planners have attempted to use guidance planning to steer the economy, but guidance planning more closely resembles bureaucratic bargaining than a systematic attempt to correct market and institutional coordination failures. As a result, rapid growth has been combined with high levels of instability and persistent imbalances.     

Time inconsistency and retirement planning

We quantify the welfare gains from better retirement planning using a model in which retirement planning is time inconsistent. A modest increase in a household’s planning horizon by just a few years generates large aggregate and individual welfare gains.     

Model-base centered planning support systems

Organizations are increasingly being urged by both management and organization theorists to adopt a contingency planning posture of some kind. Yet there is little in the way of work done on the definition or development of the sorts of technical facilities—procedural or instrumental—that could be used to anchor computer-centered planning support systems. One approach that seems particularly promising would be to focus such systems around formal model-base structures. This paper offers suggestions as to what model-base centered planning support systems might look like and how they might be moved toward operational significance.     

关于税收筹划的若干思考

在我国，税收筹划逐步被有关人员所重视。纳税人要把握好税收筹划与偷税、避税的界限；纳税人可以从投资决策、融资决策和应纳的主要税种等方面进行税收筹划。     

Care planning efficiency for nursing facilities

The project reported here is the first in a series of cost analyses regarding the care planning process among 107 facilities. Process-based costing strategies and data envelopment analyses identified nursing facilities with efficient and less-efficient care planning processes. Having more people and more time devoted to the care planning process did not assure quality or efficiency. Efficiency varied across the nursing facilities and was not related to number of beds, profit status, or location; however, Medicare-certified facilities were less likely to be efficient.     

Performance incentives and planning under uncertainty

The paper discusses the use of the performance-incentive function (PIF) by planning organizations when there is subjective or objective uncertainty. It is proved that a PIF can be constructed that achieves both allocational and distributional optimality, when there is subjective uncertainty about the conditions of production and both the center and the producer are risk-averse. When there is objective uncertainty, however, it is shown that it is not, in general, possible for the center to achieve these two objectives simultaneously. J. Comp. Econ., Sept. 1979, 3(3), pp. 217–232. United States Air Force Academy, Colorado 80840; and University of California, Berkeley, California 94720.