Are Charitable Giving and Religious Attendance Complements or Substitutes? The Role of Measurement Error

Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the welfare benefit of the deduction—complements increase the benefit, while substitutes decrease the benefit. This paper focuses on the effect of the deduction on one behavior in particular: religious attendance. Using data from the Independent Sector Survey of Giving and Volunteering, I estimate a tax price elasticity for religious attendance of ?0.4, which implies that charitable giving and religious attendance are complements. I resolve the difference between my estimate and a recent estimate by W. S. Gruber (2004) that implies charitable giving and religious attendance are substitutes. While Gruber imputes itemization status, an important factor in calculating tax incentives, I use survey‐reported itemization status. This imputation creates a large amount of non‐classical measurement error. I show that the measurement error is responsible for the disparate results: If I also impute itemization status, I obtain similar results as Gruber.     

A New Perspective on the Gwangju People's Resistance Struggle: 1980-1997

This paper is an attempt to suggest a new systematic interpretation of the history of the Gwangju People's Resistance Struggle and to investigate the factors that brought about the victory of the struggle. The period of that struggle is expanded from the 10-day uprising to an 18-year struggle constituting stepwise developmental stages. Factors of victory of the struggle suggested here include an enzyme remaining in the defeat of the uprising and nationwide solidarities of students, movement activists, and comprehensive democratic citizens.     

论人力资源管理理论在高校学生会中的应用

高校学生会作为校园文化建设的主力军,历来是青年学生成长成才的舞台。新的历史时期对学生会提出了新的挑战,要求学生会以更科学的组织架构、更高效的组织效率应对挑战和质疑。运用人力资源管理规划、招聘、培训激励等理论分析高校学生会工作,以期创新和完善高校学生管理,纯净组织文化,提升组织效率。     

赡养负担、利率水平抑或收入对储蓄的影响研究——基于安徽数据的实证

选取安徽省城乡居民储蓄存款、赡养负担、利率等指标,运用单位根检验、协整检验、脉冲响应函数,对安徽省城乡居民储蓄的各影响因素进行分析,结果表明:收入水平是影响居民储蓄的最主要因素,通胀对储蓄的影响甚微,而居民赡养负担则对储蓄有着长期的影响。     

如何促进幼儿的科学探究——基于建构主义学习观的研究

自20世纪80年代以来,建构主义在教育领域引发了一场教育观念与实践的革命,它挑战了传统的知识观、学习观和教育观,成为21世纪世界教育改革的主要理论指导。建构主义的教学思想主要体现在知识观、学生观、教师观、学习环境等方面。建构主义学习观认为学习者具有主动建构性;在学习过程中,学习者原有的知识经验和新的知识经验会产生认知冲突,从而使认知结构得到重组;学习总是在一定的情境中进行的。因此,教师要促进幼儿的主动探究,引发幼儿的认知冲突,设置学习情境、营造探究氛围,从而促进幼儿的科学探究。     

Analysis of the Inscription on Sanhechang's Waterishlogged Rice Prohibiting Stele——From the angle of law culture

清代四川江津地方米贩为谋取暴利,制作并贩卖发水大米,丧尽天良,祸害乡邻,激发民变.当地乡绅于三合场刊刻石碑,禁止米贩制作、贩卖发水大米.     

“警格”与“网格”融合下的基层治理创新研究——基于D区网格化警务模式的分析

提升公安机关社会治理能力和水平是实现国家治理现代化的一项重要战略工程。实现基层警务工作与网格化社会治理的深度融合,建设形成"警格+网格"联动治理成为了实现公安机关基层治理的新路径,遵循着外部逻辑、内部逻辑、技术逻辑等三个维度的生成逻辑。在网格化警务管理中形成的治理结构、治理机制、治理主体、治理手段"四位一体"的实践布局揭示出,在新时期实现"警格"与"网格"的深度融合,仍需在多元主体融合深度推进、网格化警务管理运行效度提升、价值理性与技术理性建设并重等方面持续发力。     

Portable high‐resolution automated 3D imaging for footwear and tire impression capture

The forensic science community raised the need for improved evidence recognition, collection, and visualization analytical instrumentation for field and laboratory use. While the 3D optical techniques for imaging static objects have been extensively studied, there is still a major gap between current knowledge and collecting high‐quality footwear and tire impression evidence. Among optical means for 3D imaging, digital fringe projection (DFP) techniques reconstruct 3D shape from phase information, achieving camera‐pixel spatial resolution. This paper presents a high‐resolution 3D imaging technology using DFP techniques dedicated to footwear and tire impression capture. We developed fully automated software algorithms and a graphical user interface (GUI) that allow anyone without training to operate for high‐quality 3D data capture. We performed accuracy evaluations and comparisons comparing with the commercial high‐end 3D scanner and carried out qualitative tests for various impressions comparing with the current practices. Overall, our technology achieves similar levels of accuracy and resolution with a high‐end commercially available 3D scanner, while having the merits of being (1) more affordable; (2) much easier to operate; and (3) more robust. Compared with the current practice of casting, our technology demonstrates its superiority because it (1) is non‐destructive; (2) collects more evidence detail than casts, especially when an impression is fragile; (3) requires less time and money to collect each piece of evidence; and (4) results in a digital file that can easily be shared with other examiners.