21世纪的素质教育与人才的培养

在知识经济迅猛发展的今天,中国已经开始了规模宏大的素质教育工程,但长期以来,由于应试教育对中国教育思想的影响,素质教育尚未形成统一的概念,对此应采取一种谨慎和开放的态度。要为21世纪培养出更多的创造性人才,必须将素质教育作为一个长远目标,在彻底改革现有教育模式的同时,在实践中摸索素质教育的规律,以逐步建立和完善其科学体系。     

论美是理想的形式

美是以理想为核心的主体本质力量对象化的产物.美的本质是在人类社会实践基础上形成的既符合客观世界本质规律、又符合人类全面发展的长远目的即符合人类社会历史进步要求的理想关系.这种理想关系包含认识关系和伦理关系,又高于认识关系和伦理关系,是一种主体与客体、感性与理性、形式与内容、现实与未来辩证统一的更具创造性、超越性、前瞻性的本质关系,而美的事物则是这种真善统一、和谐自由的理想关系的感性显现.美的内容是形式化了的理想,美的形式是理想化了的形式.随着人类社会实践活动的推进,理想关系逐步向更高层次提升,美的事物也在保持相对恒久的同时,发展着革故鼎新的变易性.     

长期股权投资两种核算方法的比较与转换

长期股权投资在会计核算上有两种方法 :成本法和权益法。这两种核算方法具有不同的特点并能够实现相互之间的账务转换。企业应当根据不同情况 ,分别采用成本法或权益法核算     

Taxes,Tradable Rights and Transaction Costs

With respect to market-based policy approaches, it is a widely held view that corrective taxation entails substantial, though far fewer transaction costs than tradable permit systems. This conclusion only holds if set-up costs are singled out. This paper explores all relevant market, managerial and political transaction costs associated with environmental taxes and tradable emission rights. It is argued that the prevalence of transaction costs is largely dependent on the design of the policy instrument, respectively the tax base or the trading regime chosen. Comparative analysis further shows that a cap-and-trade program of emission permits distributed for free, traded on a brokered market and monitored upstream is not only more effective, but also likely to entail fewer transaction costs than environmental taxes. Any attempt, in turn, to save the huge information, enforcement and compliance costs incurred by corrective taxation impairs its efficacy by severing the link between the environmental externality and the tax base.JEL Classification: K32, K34     

“三书制度”：纠防超期羁押的有效尝试

检察机关必须以积极作为的方式履行职责,建立一套纠防超期羁押检察监督的长效机制.吉林省辽源市人民检察院为有效规范和推进超期羁押监督工作,建立并实行了"三书"制度:《案件即将到期预告书》、《案件到期催办书》、《案件超期违法通知书》,并完善配套制度,确保"三书"制度取得实效.实践中收到了较好效果.     

The Narrow Margins of the Dutch Drug Policy: A Cost-Benefit Analysis

In order to introduce more structure to the debate it seems worthwhile to make a rough cost-benefit analysis of the probable effects of the Dutch drug policy in various areas. A multi-disciplinary analysis of this nature makes it possible to bring together the arguments put forward by the protagonists from various perspectives and to some extent balance them against each other. In a traditional cost-benefit analysis the anticipated effects are assessed in financial terms. This is only possible to a very limited extent when it comes to drug policy. The article is limited to cataloguing as fully as possible the most significant pros and cons of the Dutch drug policy found in the literature on the subject. As a conclusion attention is paid to whether changes such as decriminalisation or re-criminalisation of drug use will yield a better cost-benefit analysis against the background of this overview.     

我国城市积雪清扫服务供给模式的经济分析简

从经济学的视角来看,城市积雪清扫是一种公共物品,而造成这类物品供给不足的主要原因是政府垄断的单一供给模式.本文运用法经济学原理,通过分析公共物品的供需规律来探寻城市清雪服务的最优供给模式.     

构建党员长效压力机制模型的思考

文章试图从牵引机制、责任机制、考评机制、监督机制等四个方面来构建一个保持共产党员先进性的压力模型。在这个模型中,考评体系和奖惩体系是重心;牵引机制作为辐射“光源”,与考评机制和责任机制两个基础性的支架构成一个匀称的三角形;监督机制贯穿于三个机制之中,对考评机制、责任机制和牵引机制起着督促性的作用,形成一个外接圆。压力机制模型就是一个以考评和奖惩体系为重心的三角形,再加一个外接圆的稳固结构。这一模型围绕考评体系和奖惩体系可以对共产党员保持一股恒常的压力,形成共产党员保持先进性的长效机制。     

大学生参与社区居家养老志愿服务长效机制构建路径探究

基于对北京、天津、保定三个社区居家养老服务试点的实证调查结论，借鉴国外成熟的大学生志愿服务形式，提出我国应构建政府、大学生、高校、社区、老人有机联动的大学生参与社区居家养老志愿服务长效机制，并提出机制运行的三层面保障制度以及大学生长期参与为老服务的原则、内容及工作流程，保证机制的可行性。     

An Economic Analysis of Flexible Permit Trading in the Kyoto Protocol

This paper evaluates the relative gains from augmenting or restricting several of the flexibility mechanisms of the Kyoto Protocol. A nonlinear programming model of international emissions trading is used to assess the net benefits of extending trading across time periods and across countries (Joint Implementation), and including the developing world (Clean Development Mechanism). The effect of limiting permit purchases (supplementarity) is also evaluated. The analysis is intended to help guide further climate negotiations by identifying flexibility mechanisms that contribute the most to enhancing the gains from greenhouse gas mitigation and identifying restrictions that detract the most from these gains.