THE TAX LITIGATION DECISION: AN ANALYSIS OF THE SMALL CLAIMS DIVISION OF THE U.S. TAX COURT*

One of the more difficult but intriguing problems in the tax field is the decision of when (and how) to settle tax disputes with the Internal Revenue Service (IRS) and when (and how) to litigate. Research in this area of decision making is limited and has concentrated on the probability of winning in the judicial system. This paper examines the tax litigation decision for suits in the Small Claims Division of the U.S. Tax Court. Four examples are presented which involve varying degrees of information regarding the likelihood of a settlement and differing risk attitudes. The maximum amount the taxpayer should be willing to spend in pursuing litigation is derived for each case.     

六十年来我国媒体关于中东问题的报道

中国与中东关系60年既是短暂而急剧变动的历史,又是一个宏大的主题。本文从中国媒体对中东问题特别是巴以冲突报道的微观角度出发,从国家政策影响和媒体表现案例分析两大层面作初步考察,并提出几点建议。笔者认为,中国媒体的中东问题报道随着国内外形势变化尤其是国内政策的调整,大致可以分为前后30年两个阶段。前30年比较稳定,后30年特别是近10年,中东报道多元倾向日益明显,所体现的世界观、价值观、外交观和利益观呈现碎片化。尽管在政府意志和主流新闻管制层面上还保持着较为清晰的方向引导和政策干预,但民意、学者甚至媒体从业者本身的立场分歧日益严重和公开化,甚至反作用于主流媒体。为应对新形势下传播领域的认识和情感巨变,政府、学者和媒体人士都必须认真思考,从战略上考虑和规划未来中国与中东国家在深度交往和交融中面临的挑战。     

Krafting the obesity message: A case study in framing and issues management

This study examined the application of framing theory in issues management. Using case study methodology, the researchers analyzed message frames used by Kraft Foods in its public response to the obesity crisis, how the Kraft frames were reported by the media and whether Kraft's approach might help define effective framing and issues management practices in public relations. The study suggested that framing was indeed useful in Kraft's attempt to manage the issue of obesity.     

农村计划生育工作新问题及对策

在实行税费改革、调整行政区划、精简机构和人员的过程中 ,农村计划生育工作出现了人员减少、经费投入不落实、管理不到位、服务难开展等新问题。解决上述问题 ,应切实加强队伍建设、增加经费投入、推进村民自治、强化领导责任等方面的工作     

也门变局及其影响研究

也门是阿拉伯世界的重要国家之一,在中东地区发挥着独特作用。当前也门变局已成为构成西亚北非动荡的重要组成部分,并有可能对中东格局、地区力量对比、阿拉伯世界发展前景,以及域外大国角逐态势等产生深远的影响。     

中国的中东热点外交：历史、理念、经验与影响

本文首先对中东热点问题的类型、影响,热点外交的基本概念进行了理论阐释。在此基础上,本文对中国中东热点外交的演变进行了历史回顾,对中国中东热点外交的核心理念、基本经验及其对中国外交创新的意义进行了总结和分析。     

新农村建设是新的发展方式的选择

我国“三农”问题缘于长期的小生产方式。社会主义新农村建设是我国现代化建设中重大历史任务。新农村建设是全面建设，但最根本的是新发展方式的选择，农业产业化和农业现代化乃是重中之重。     

以“两学一做”学习教育助力高校高层次人才队伍建设的路径研究

将"两学一做"学习教育与高校高层次人才队伍建设结合起来,着力塑造思想新、党性强、作风优的高层次人才队伍,是新时期高校促进高层次人才可持续发展、优化高校党员队伍结构、提升高校党员素质的必然要求。在此过程中,要注重以"两学一做"学习教育载体和内容创新增强高校高层次人才队伍建设的实效性,同时要构建相应的组织保障机制、约束与激励机制,增强高层次人才的归属感和工作积极性。     

Compulsory Income Management: A Critical Examination of the Emergence of Conditional Welfare in Australia

Abstract

The introduction of compulsory income management by the then Coalition Government in 2007 signalled the increasing policy influence of individualistic as opposed to structural explanations of social disadvantage. Using key policy and evaluation literature, this article critically examines the principal arguments for and against compulsory income management. Specific questions are raised about the top-down and coercive nature of compulsory income management, the lack of supporting empirical evidence, and its apparent discrimination against Australians who are Indigenous or reliant on income security payments, or both. Some conclusions are drawn about the potential for more effective policy solutions that would involve a genuine partnership with disadvantaged communities.     

Developing emotional intelligence through workplace learning: Findings from a case study in healthcare

This study of UK and US lone parents with sole care-giving responsibility for dependants (children, ageing parents, grandparents, etc.) focused on the influence, if any, this responsibility has on her/his ability to give 'total commitment' to their work/career. One hundred and thirty-four lone parents participated in the survey. Gender distribution was 64 per cent female, 36 per cent male. Country of residence was 25 per cent UK, 75 per cent US. Females report greater past than present hindrance to their careers (48 per cent past, 33 per cent present). Similarly situated males report career hindrance as 18 per cent past, 21 per cent present. Lone parents in the UK appear to be more negatively impacted upon in their job careers by their care-giving responsibility than their counterparts in the US and would also appear to be more concerned about their economic and emotional future. This survey confirms that care-giving responsibilities can limit the realization of employment potential for either female or male. Care-giving responsibilities, rather than gender or race, may be the glass ceiling of the new millennium.