关于完善我国个人所得税的探讨

目前,我国现行个人所得税制度在税制模式、税制要素和税收征管三方面仍存在一些问题。可以采用优化税制模式、合理设计税制要素和提高个人所得税征管水平的方式加以解决。     

高职院校“基础”课教学考核与评价方式改革研究

《思想道德修养与法律基础》作为高职院校思想政治理论课的入门课程,承担着对大学生进行思想政治教育的重任。目前,该课程在教学实践中存在着教学形式僵化、考核评价方式死板等问题。为改变这一现状,可以在推行课堂教学改革、落实课程实践环节的基础上,通过完善考核内容、调整分数比例、设置教学评价等级等方式,进行考核与评价方式的改革。     

Synthetic Performance Indicators for Residential Housing Agencies

Many public administrations produce and distribute public services through a number of similar local autonomous organizations, or institutions, operating in different parts of the territory assigned to them under a centralized authority. Examples of this are the public residential housing institutions, the institutions for waste disposal, health care institutions, and education institutions. The problem arises regarding the evaluation of the performance of these local organizations and institutions not in absolute but in relative terms, in order to determine what incentives or sanctions should be meted out to them. This study presents the methodological problems, the data analysis, and the initial results of the method adopted by the Lombardy Region to create a system of performance indicators that will permit an automatic ranking of the Residential Housing Agencies in Lombardy （ALER） according to their performance, based on information from their balance sheets. A performance index was devised by rationally combining the results of three different analyses： position analysis, ranking analysis, and scoring analysis. The results allowed the central administration to： （1） motivate the managers of the local units through a system of performance-based incentives; （2） aggregate poorly performing local units or outsource inefficient functions; and （3） create competition among local units and raise overall performance levels.     

环境信息公开公益诉讼现状考察

环境信息公开公益诉讼在我国法学界尚是一个崭新的话题,随着环境问题的日益严重及公民维权意识的增强,环境纠纷日益增多,自"环境信息公开公益诉讼第一案"被广泛公开报道以来,陆续出现了多起环境信息公开公益诉讼案件。我国环境信息公开公益诉讼存在受案的立法阻隔、环境信息公开申请实体请求受阻隔等困境。在国家立法对环境公益诉讼缺乏明确规定之时,环境公益诉讼的开创性实践"贵阳模式"值得推广,新环保法对环保公益诉讼主体的有限放开,也将为艰难前行的环境公益诉讼提供新的动力。     

悲伤情绪人群立冬节气表现特点分析

目的探索非疾病悲伤情绪大学生立冬节气的躯体、情绪和人格表现特点及其相互的关联性,从中医角度讨论悲伤情绪的内在病机。方法运用自拟躯体健康状况调查问卷、贝克焦虑量表(Beck Anxiety Inventory,BAI)、贝克抑郁量表(Beck Depression Inventory,BDI)及艾森克人格问卷简式量表(Eysenck Personality Questionnaire-Revise Short Scale for Chinese,EPQ-RSC)作为测评工具,在立冬节气对中医院校大学生的悲伤情绪进行问卷调查。结果 308例被试者中,共有169例存在悲伤情绪。在躯体健康状况调查问卷的躯体总分、精神情绪总分,BAI评分,BDI评分,以及EPQ-RSC的多个因子方面,男性和女性悲伤被试者与不悲伤者比较,差异均具有统计学意义(P0.05,或P0.01)。169例悲伤被试者中,出现频率大于50%的躯体不适条目有口干、头部不适、疲乏无力、怕冷、咽部不适和善太息;有3%的被试者存在焦虑情绪,21.3%的被试者存在抑郁情绪,悲伤者合并有注意力下降、郁闷和烦躁等精神情绪失调。女性悲伤被试者EPQ-RSC量表的P、N因子评分显著高于不悲伤者,L因子评分显著低于不悲伤者;男性悲伤被试者EPQRSC量表的E因子评分显著低于不悲伤者(P0.01)。经Pearson相关分析发现,悲伤情绪评分与BAI、BDI及躯体健康亚量表的一些条目评分存在显著相关性。结论悲伤情绪者具有一定程度的躯体不适,合并有较多的情绪失调,人格特质具有性别差异性。悲伤情绪者的病机为肝郁脾虚、胃脘气滞、气机失调。     

儒家功利主义的文学观与“文以载道”

重文学的政治教化之用是儒家文学观念一以贯之的显著特点。“文以载道”这一命题集中体现了儒家文学观念的功利主义诉求,其形成有着一个漫长的历史过程,对包括新文学在内的中国文学有着深远而复杂的影响。     

论民族高等教育与民族基础教育协调发展

加快民族地区的发展 ,科技是先导 ,人才是关键。随着高等教育改革的深化 ,科教兴国战略的实施 ,要使民族高等教育有质的发展 ,必须使之与民族基础教育相协调     

Long‐Run Labor Market Effects of the Job Corps Program: Evidence from a Nationally Representative Experiment

Job Corps is the nation's largest and most comprehensive career technical training and education program for at‐risk youth ages 16 to 24. Using the sample from a large‐scale experiment of the program from the mid‐1990s, this article uses tax data through 2015 (20 years later) to examine long‐term labor market impacts. The study finds some long‐term beneficial effects for the older students, with employment gains of 4 percentage points, 40 percent reductions in disability benefit receipt, and 10 percent increases in tax filing rates in 2015. For these students, program benefits exceeded program costs from the social perspective. This study is the first to establish that a national program for disconnected youth can produce long‐term labor market gains, and can be a positive investment made for society. The results suggest that intensive, comprehensive services that focus on developing both cognitive and noncognitive skills are important for improving labor market prospects for this population.     

The Impact of Prejudice Screening Procedures on Racial Bias in the Courtroom

The current study examines the impact of the challenge for cause procedure and its effectiveness in curbing racial prejudice in trials involving Black defendants. Participants were provided with a trial summary of a defendant charged with either drug trafficking or embezzlement. The race of the defendant was either White or Black, with participants in the Black defendant condition receiving (prior to the trial presentation) either no challenge, a close-ended standard challenge, or a modified reflective pretrial questioning strategy. Overall, the results revealed an anti-Black bias in judgments. While the closed ended challenge did little to reduce this bias, the reflective format demonstrated a reduction in racial bias. Theoretical and applied implications of these findings are discussed.

Internet of things – Need for a new legal environment?

The Internet of Things as an emerging global, Internet-based information service architecture facilitating the exchange of goods in global supply chain networks is developing on the technical basis of the present Domain Name System; drivers are private actors. Learning from the experiences with the “traditional” Internet governance it is important to tackle the relevant issues of a regulatory framework from the beginning; in particular, the implementation of an independently managed decentralized multiple-root system and the establishment of basic governance principles (such as transparency and accountability, legitimacy of institutional bodies, inclusion of civil society) are to be envisaged.