从税收竞争看温州企业外迁

近几年温州企业外迁现象严重，影响了温州的财政收入，减少了温州地区居民就业的机会，间接影响了第三产业的发展。税收竞争是发生温州企业外迁现象的主要原因。从狭义的税负分析，温州企业的税负不高于相邻地区企业的税负；但从广义的税负(一切支出)分析，则温州企业的税负重于相邻地区。所以，只有进行财政体制的变革，才能解决各地的税收竞争与协调问题，减少企业外迁现象。     

Minority parental involvement and school barriers: Moving the focus away from deficiencies of parents

There has been an alarming imbalance in recent research on minority parental involvement because it has focused on parents’ variables to identify groups for effective interventions without searching for broader contextual variables. This literature review provides available research findings on the school barriers that prevent minority parents’ participation in their children's school in the United States. The following school barriers were identified: (a) teachers’ perception about the efficacy of minority parents, (b) teachers’ perception concerning the capacity of minority parents, (c) teachers’ beliefs in the effectiveness of parental involvement and developmental philosophy, (d) teachers’ self-efficacy in teaching effectiveness, (e) school friendliness and positive communication, (f) diversity of parental involvement programs, (g) school policies, and (h) school leadership. Increased understanding about the nature of minority parental involvement in their children's school will lead to a more collaborative home–school partnership and ensure the long-term success of parental involvement.     

Moving toward and away from the world: social approach and avoidance trajectories in anxious solitary youth

This investigation tested the person-by-environment hypothesis that the joint influence of behavioral vulnerability (anxious solitude) and interpersonal adversity (peer exclusion) predicts heightened social avoidance and depression over time. The study assessed 519 fifth and sixth graders 3 times during 1 year. Teachers reported social behavior and peer exclusion; youth reported depression. As hypothesized, anxious solitary youth displayed maintenance or exacerbation of social avoidance and depression in the context of high exclusion, but increased social approach and less depression in the context of low exclusion. Some effects were moderated by sex. The interaction of behavioral vulnerability and peer exclusion was more consistently linked to adjustment changes in anxious solitary youth than in youth with other behavioral profiles.     

走出排列组合中的三大"雷区"

在排列组合很多问题中，学生非常容易出错．对于这些问题我们一定要仔细考虑，否则就撞进了排列组合中的这些雷区．那么排列组合中都有哪些雷区？如何走出这些雷区呢？     

Run away from Bitterness

Is there someone you hate？Well,maybe you don＇t really hate them. But you get really angry every time you think of them. If you don＇t let this anger go, it can turn into bitterness（痛苦）     

从伦理角度看娜拉离家出走

"男主外,女主内"是近代社会的家庭伦理模式,它要求女性争做贤妻良母。娜拉本意要做贤妻良母以实现自我,"假冒签名"事件却令她做不成,所以才离家出走了。婚姻中许多难题,不是能一走了之的,人生需要相互担待,相互包容。伦理的规范和法律的规范可以数学式地复数存在,生活亦需要含糊暧昧,娜拉的出路在于及早回头。     

诗与酒:心灵的自远

在中国文学中,诗与酒的交融表现为一种心灵的自远的状态。这种心灵自远也是诗人的精神生命在天地境界中的远游和放飞。在诗与酒中沉醉的诗人们在心灵的自远中走向生命的本真。     

逐渐消亡

世界上可口的水果正面临一大堆的麻烦:一种叫做"甜型高地香蕉"的亚洲品种——甘蕉,正在遭受香蕉巴拿马病的折磨,这种病很可怕还无法治愈。它产生的病菌会导致叶子枯萎凋落,并致使植物其余部分因阳光直射而死亡。该病毒四处肆虐残害,这已经不是第一次了:20世纪60年代,受     

走出美术技法课教学的误区

在美术技法课教学中,有些教师可能由于长期形成的积习,往往会存在教法和认识上的误区,这不仅不符合美术教学的规律,而且不利于学生创造力的培养,每位美术教师应加以反思、摒弃。     

从“出家无家”到出家而有“家”——唐代僧尼孝道伦理现象略析

佛教主张出家无家,这也是唐代社会习俗及法律对僧尼的基本规范和要求。而朝廷频频发布诏令敦劝僧尼奉行孝道,佛教学者也重新解释孝的含义并大力宣传佛教的孝道,就使出世的佛教具有了浓重的世俗的意味,僧尼出家而有“家”,传统的出家观念就被打破了。     

How to stay away from each other in a spherical universe

In the first part we discussed Tammes’ problem and its higher dimensional analogues. In this part we shall see how harmonic analysis and the theory of orthogonal polynomials can be used to settle some of the most interesting instances of this problem.     

How to stay away from each other in a spherical universe

Mathematics is full of innocent looking problems which, when pursued, soon grow to majestic proportions and begin to impinge upon the frontiers of research. One such problem is the subject of this two-part article — the problem of packing spherical caps on the surface of a sphere.     

Work and life away from work: Predictors of faculty satisfaction

As one aspect of a study on faculty career development, relationships between work and life away from work were explored for 112 faculty members. The sample, from one department in the humanities and one in the natural sciences and from two professional schools, was stratified by academic rank and sex. The study employed in-depth interviews followed by questionnaires. Results of regression analyses indicated that both aspects of work and life outside of work were related to work satisfaction; likewise, work as well as nonwork conditions were associated with satisfaction in life away from work. Second, work and aspects of life away from work exerted indirect effects on life satisfaction. Finally, and unlike the general population, academics appeared to experience a high degree of spillover between work and life away from work.     

彝族的火崇拜与火灾防范

彝族是一个山地民族。千百年来的山地农业劳动实践和深山生活使彝族深深地认识到火对生活的重要性和火对生活的危害性。在这样深刻认识和互动中形成了彝族对火的崇拜和对火的防范措施。     

简析台湾当局推行"去中国化"政策的实质

台湾当局推行的“去中国化”政策,妄图从思想、文化、教育、意识形态等各个领域,清除中国对台湾的影响,割断“台湾文化”与“大陆文化”的历史渊源,以营造“台独”的文化、心理和社会环境,为民进党实现“渐进式台独”创造条件。这种“去中国化”政策,继承李登辉“两国伦”的衣钵,与日本殖民者当年在台湾推行的“皇民化运动”和“同化”政策如出一辙,也是继承了李登辉“两国论”的衣钵,是不得人心的。