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111.
112.
房地产企业土地增值税筹划分析 总被引:1,自引:0,他引:1
石红红 《辽宁工程技术大学学报(社会科学版)》2011,13(2):134-136
针对土地增值税筹划中的误区,采用对比分析的方法,通过合理区分土地增值税的费用扣除与企业所得税的费用扣除标准,运用"免税临界点最高定价系数",结合房地产企业的土地增值税筹划具体事项,以求尽可能地减轻企业税负、降低纳税风险。研究结果有利于提高房地产企业的竞争能力。 相似文献
113.
刘尧 《青岛科技大学学报(社会科学版)》2012,(3):85-91
作为承担大学教学与科研职能的教师,要具有开展创造性学术活动的学术水平,具有把学术成果转化为教学内容并有效开展有效性教学活动的教学水平,其职业发展理应包括教学发展与学术发展两个方面.然而,中国大学教师的学术发展处于自由自发状态,教学发展虽然有制度保障,但实际效果不尽如人意,职业发展陷入困境.大学教师职业发展规划作为解除职业发展困境的有效路径,既可以使学校发展与教师发展目标协调一致,又可以使教师教学发展与学术发展融为一体,是实现学校与教师共同发展的客观需要,也是教师实现生命价值的最佳选择. 相似文献
114.
沈阳城市色彩的规划与设计 总被引:1,自引:0,他引:1
一、城市色彩的含义及其规划设计作用“城市色彩”(Urban colour)这一用语诞生于20世纪60年代,对它的重视和研究是基于飞速发展的城市化进程带来的城市色彩混乱而展开的。初期对城市色彩的重视更多的是色彩本身,如单体建设的色彩等,而忽视了城市所构成的景观环境。目前对城市色 相似文献
115.
The City of Saskatoon’s Local Area Planning (LAP) Program is a community-based approach to developing comprehensive neighbourhood
plans. In order to achieve sustainable and implementable Local Area Plans (LAPs), the City of Saskatoon has been using innovative
methods of collaborative decision-making to engage citizens. The program has been recognized nationally by the Federation
of Canadian Municipalities for demonstrating innovative approaches to citizen engagement in Sustainable Community Planning.
A total of eight LAPs have been adopted by City Council and 212 recommendations have been approved, with 101 of these recommendations
being completed, 71 currently in progress and 40 to be determined. Great strides have been made to implement the LAPs by allocating
resources for coordinating implementation, working with communities, and for implementing the various recommendations. In
addition, over 1,000 people representing various interests have participated in one or more LAP Committee or implementation
meetings. Through this participation, partnerships have been formed, program and service delivery has been improved, and most
importantly, communities have taken ownership of their plans. After completing eight LAPs, the LAP communities, City Council
and city planners have felt the need to measure ongoing changes and progress in the LAP communities. In recognition of this,
the City of Saskatoon’s City Planning Branch will be working with LAP communities, the Community-University Institute for
Social Research (CUISR) and other stakeholders to develop a framework for statistically measuring changes in LAP communities
and to monitor “Neighbourhood Success Factors”. The Neighbourhood Success Factors will work to detect serious socio-economic
conditions before they reach a point of crisis. This paper will first describe the LAP Program before reviewing the proposed
framework for statistically measuring changes in Saskatoon’s neighbourhoods.
相似文献
Kelley MooreEmail: |
116.
吉林省2000-2005年生育情况分析 总被引:1,自引:0,他引:1
吉林省2005年人口出生率7.89‰,低于全国平均水平,人口和计划生育工作形式总体是好的。但通过对吉林省2000-2005年生育情况的调查发现,全省低生育水平面临反弹的现实风险。我们必须清醒地看到,违法生育数量相对增加,一胎违法生育所占比例较大,再婚违法生育占违法多胎生育比例较大。在详细分析产生问题原因的基础上结合工作实际提出解决违法生育增多问题的建议。 相似文献
117.
人口与计划生育系统学习型组织由“点”到“面”的推广是完全有必要的。在推广的早期、中期和后期各有几项重点工作,包括完善人口与计生目标管理责任制的指标体系,普及学习方法和学习工具的应用,强化学习型组织推广的评估。这些推广工作将有助于人口计生综合改革的深入发展。 相似文献
118.
Based on Dutch colonial registers (thombos), this paper reconstructs fertility for two districts in Ceylon, 1756–68. It overcomes challenges in data quality by establishing the outer bounds of plausible estimates in a series of scenarios. Among these, total fertility rates (TFRs) averaged 5.5 in one district, but only 2.7 in the other. These figures exclude the victims of infanticide, a custom noted in European travelogues between about 1660 and 1820. Sex ratios among children differed depending on the number of older siblings, and overall, 27?per cent of girls are missing in one district and 57?per cent in the other. There was little significant variation either in the TFR or the sex ratio by socio-economic status, suggesting that poverty was not a key factor in motivating infanticides. Instead, we argue that at least parts of Ceylon had a forward-looking culture of family planning in the eighteenth century, which was lost in subsequent decades. 相似文献
119.
Conflicts in urban fringe in the transformation era: An examination of performance of the metropolitan growth management in Beijing 总被引:3,自引:1,他引:2
The performances of urban growth management are often criticized because their original objectives are frequently inconsistent with local development facts. Underlying the many reasons for this are the political and institutional contexts that influence policy-making and development activities. The urban fringe, a zone is managed to against urban sprawl in many countries, represents the conflicts between urban management system and local development resulting from political transformation. This study examines the case of decentralised-concentration strategy, one of the most important metropolitan growth management in Beijing since the 1990s, and sheds some lights on the performance of the growth management in the transformation context. The results suggest that the aims of municipal growth management to concentrate developments in urban fringe have partly been achieved through actual local developments; however, some unexpected and illegal local developments outside the planned areas are counterproductive from the perspective of municipal growth management. The performance of the present growth management is being challenged by new trends towards political decentralisation and locally fiscal responsibilities. In the interest of future policymaking, the dominant central planning system in Beijing should take these decentralisation trends into growth management account, compared with the great progress in decentralisation in economy system. The urban policy needs to shift from the dictatorial manner and put more efforts into creating a harmonious relationship between municipal growth management and actual local demands on development. 相似文献
120.