收入对主观幸福感的影响

已有的研究主要从两个方向考察了收入同主观幸福感（SWB）之间的关系：个体收入及其变化对SWB的影响,国家间收入差异及其变化对SWB的影响。SWB同收入的关系可能是双向的。目前主要有三种理论来解释收入同SWB之间的关系：人类本质理论、相对标准理论和文化理论。     

The Counseling Opportunity Structure: Examining Correlates of Four-Year College-Going Rates

This study examines the relationships between the normative and resource dimensions of a high school counseling department and four-year college-going rates. Utilizing data from the High School Longitudinal Study of 2009 (HSLS: 09), we employ multiple regression and latent class analysis to identify salient factors related to the college-going culture of a high school and to classify schools according to their underlying counseling opportunity structure, respectively. Results demonstrate that both norms (i.e., average caseload and hours spent on college counseling) and resources (i.e., college fairs, college course offerings, and financial aid) are important predictors of a school’s four-year college-going rates. These results, in turn, produced a three-level typology of schools based on a divergent, emergent, and convergent classification system. The study concludes with a discussion of findings and implications for researchers and policymakers interested in improving and better understanding the counseling opportunity structure.     

High School Internships: Utilizing a Community Cultural Wealth Framework to Support Career Preparation and College-Going Among Low-Income Students of Color

This article investigates the experience of 229 low-income students of color who participated in an innovative high school internship program between 2011 and 2015. Using mixed methods (interviews, observations, and survey), the authors aim to understand the types of knowledge, information, and supports these students develop and expand in relation to careers and the college-going process. The authors draw on students' community cultural wealth to highlight the way the internship program supports students' aspirational, navigational, linguistic, resistant, and social capital.     

建造合同中的企业所得税处理

建造合同准则和税法对收入的确认有时间和标准上的差异,给税前会计利润与所得税的应纳税所得额带来差异,这样给建造合同的所得税会计处理产生一定影响。     

居民收入差距与收入分配政策调整

改革开放以来,我国居民收入差距不断扩大,基尼系数呈逐年升高趋势。发展战略、收入分配制度的调整与改革、经济体制改革、市场体系与机制的不完善是造成居民收入差距拉大的原因。应通过发展战略、体制和收入政策的调整,逐步扭转目前过快的收入差距扩大趋势。     

技术赶超条件下对外贸易对收入分配的影响研究

在传统的李嘉图模型和H-O模型的基础上,通过引入技术赶超的概念,建立一个贸易和收入分配的一般均衡模型,从技术赶超的角度解释对外贸易对收入差距的影响机制。通过实证检验发现我国贸易结构的变化扩大了收入差距,这种结构变化主要是通过技术赶超实现的,技能劳动力需求的增长和地区间发展的不平衡等因素也对我国收入差距扩大化产生一定的影响。     

中国收入分配制度变迁的轨迹与分析

收入分配制度的变迁既是中国整体社会变迁的一种反映和结果,同时也对中国社会的整体变迁产生着重要影响和作用。本文阐述了中国计划经济体制下城镇居民以等级工资制度为主体和农村居民以工分制度为基本形式的收入分配制度,以及改革开放后把按劳分配和按生产要素分配结合起来的收入分配制度的演进过程和变迁轨迹。     

个人所得税缴纳过程中的筹划

随着当前社会经济的不断发展,人们的生活水平显著提高,收入也随之增多,个人所得税缴纳过程中的筹划问题成为人们当前普遍关注的一个重点问题。通过个人所得税缴纳过程的筹划,可以对不同筹划种类进行比较,选择纳税较轻的方案,从而减少人们的现金流出,增加人们的可支配资金,进而更好地维护大众的权益。由此可知,《个人所得税缴纳过程中的筹划》这一课题具有重要的研究意义。为此,作者从个人所得税的相关概念阐述入手,对个人所得税缴纳过程中的常见筹划种类进行了深入分析,并在此基础上探究了利用个人所得税税收政策进行筹划的策略。     

数字普惠金融对城乡收入差距的影响分析

通过选取2011-2018年的省级面板数据,并运用泰尔指数衡量我国城乡居民收入差距,探究数字普惠金融对城乡收入差距在不同空间层面的影响。结果显示,数字普惠金融在一定程度上能够缩小城乡收入差距,但对经济发展落后地区的作用机制不够显著,不能体现与财政支农支出以及产业结构等因素之间的良好互动。因此,我国应拓宽传统普惠金融渠道,推动数字普惠金融创新发展,加快城乡二元经济结构转化,根据不同地区的发展水平实施差异化的普惠金融政策,发挥其他相关因素的作用,以缩小城乡居民收入差距。     

稀疏过程在保费随机收取风险模型中的应用

研究一类风险过程,其中保费收入为复合Poisson过程,而描述理赔发生的计数过程为保单到达过程的p-稀疏过程.运用鞅方法得出破产概率满足的Lundberg不等式和一般公式,给出当收取的保费和索赔额均为指数分布时破产概率的具体表达式,并通过数值计算研究了初始准备金的变化及保单到达和理赔发生之间的相互关系对保险公司经营的影响.     

教育扩张对农民收入的影响——以文革期间的农村教育扩张政策为例

随着我国城乡收入差距的不断扩大,人们开始关注教育扩张对农民收入的影响。从既有文献来看,大多数研究集中在高等教育扩张上,然而由于高教扩张对农民收入的影响较小,这些研究的结果并不能为相关的政策制定提供有力的支持。此外,现有文献对我国农村教育收益率的估计普遍偏低,与对世界其他同等教育发展水平国家的教育收益率估计结果并不一致。本文利用20世纪70年代开始的"基础教育扩张"政策作为工具变量,分析了1948—1965年间出生的农村户籍人口在不同生命节点的教育收益率,以此研究农村的教育收益率和教育扩张对增加农民收入的作用。通过对中国住户收入数据库1995、2002和2007年农村数据的分析发现:1953—1961年出生人群的平均受教育年限比1950年出生人群高出1.5年,女性受教育年限的增长快于男性。受影响最大的1960年出生组的高中教育参与率达到13.8%,而1951年出生组的高中教育参与率仅为2.8%。虽然文革期间的教育扩张大大降低了教学质量,但从之后的收益表现而言,即便控制了无法观察的能力影响,农村家庭平均收入回报率和非农务工收入回报率依然很高且有不断上升的趋势,暗含着教育扩张有利于增加农民的收入。以1995年数据为例,控制时间和其他可观测变量后教育扩张使得1953-1961年出生群体的平均受教育年限增加了1.1年,这意味着教育扩张使得该群体家庭年平均收入增加了12.4%,非农收入增加了15.5%。从长期来看,全面提高农村地区的教育水平不仅有助于缩小城乡收入差距,还有助于缓解代际收入差距,是较为有效的政策措施。     

The Differential Impact of Curriculum on Aptitude Test Scores

A sample of 22, 923 students who had taken the SAT and the GRE General Test was classified by the four general undergraduate fields of study and by sex. The authors performed several analyses to determine the degree of differential impact that sex and field of study might have on GRE-Verbal, GRE-Quantitative, and GRE-Analytical scores after controlling on SAT-Verbal and SAT-Mathematical scores. They found, first, that the correlations of SAT-Verbal with GRE-Verbal scores and SAT-Mathematical with GRE-Quantitative scores were extremely high, .86 in the total sample and ranging from the low to middle .80s in the eight subgroups. The impact of curriculum and sex, after controlling on SAT scores, was found to be low on GRE- Verbal scores but relatively high on GRE-Quantitative scores, with students in heavily quantitative fields enjoying an advantage over their peers in less quantitative fields of study. The impact was moderate on GRE-Analytical scores. Further studies designed to "purify" the fields of study and include only clearly verbal fields and clearly mathematical fields showed small additional impact. An additional study indicated a generally slight effect of the institution attended on GRE-Quantitative scores after controlling for sex, major field of study, and initial ability.     

试析分配过程对收入差距的影响

现阶段我国社会贫富差距仍然偏大,目前缓解收入差距的很多措施主要是从二次分配入手,但是单纯依靠二次分配其作用是有限的。建立并完善竞争有序的市场体系,促进各市场主体之间的公平竞争,将有利于社会主义市场经济体制下分配问题的解决。     

The Impact of GEAR UP on College Readiness for Students in Low Income Schools

The purpose of this study was to evaluate the impact of the Gaining Early Awareness and Readiness for Undergraduate Program (GEAR UP) on college readiness outcomes using a quasi-experimental design. GEAR UP is designed to increase the number of low-income students who are prepared to enter and succeed in postsecondary education by providing 6-year grants to states and district partnerships to provide services at high-poverty middle and high schools. Specifically, this study sought to evaluate whether 173 schools that participated in GEAR UP showed increases in the percentages of students who were prepared to enter and succeed in postsecondary education, as compared to students from similar, non-GEAR UP schools. Seven years (2003–2009) of matched cohort data were compiled to include all regular (e.g., nonspecial education) high schools with grade 12 enrollment as documented by the National Center for Educational Statistics. Participation in and performance on three College Board assessments that measure college readiness at the high school level (SAT, PSAT/NMSQT, and AP) as well as percent free/reduced-price lunch were used to identify comparable schools. Results showed that, overall, the GEAR UP program showed positive evidence of improving college readiness outcomes for low income students using a variety of college readiness measures.     

The Impact of the Bologna Process in Ibero-America: prospects and challenges

The Bologna Process is one of the major developments to have taken place in higher education in recent centuries. It has had an impact beyond European borders and repercussions in other parts of the world. Ibero-America has also sat up and taken note, even though scholars agree that there would be difficulties with its direct implementation in the region. Specialised opinions like these might suggest the initiative could not be implemented elsewhere. There can be no doubt, however, about the influence of the Bologna Process. On the one hand, the European Union has promoted and sponsored projects which involve transferring specific instruments (like Tuning) to the Ibero-American region. On the other, Latin America faces integration and globalisation challenges that are similar to Europe's and these, in turn, call for the development of approaches and instruments that will facilitate academic mobility and increase the transparency of degrees and qualifications. The recent impetus injected by the Ibero-American Summits into the Ibero-American Knowledge Space also seeks to help build common ground in higher education, scientific research and technological development.     

安徽省农村金融发展对城乡收入差距影响的实证分析

从安徽省农村金融自身发展的现状出发,以农村金融发展涵义为基础,设计相应的指标,从农村规模、效率、农村经济增长以及城市化水平四个方面来衡量农村金融发展。采用VEC模型实证分析农村金融发展和城乡收入差距之间所存在的潜在关系,结果表明：农村金融发展效率、农村经济增长以及城市化水平对于城乡收入差距的影响是较大的,而与其他地区不同的是安徽省农村金融发展规模对于城乡收入差距的影响却并不突出。为此,根据实际情况提出相关建议,减少城乡收入差距,促进安徽省和谐发展。     

财富的含义与种类——当代中国语境中的马克思主义财富观

用马克思社会形式发展的三阶段论衡量,当代中国正在从“人的依赖性”社会走向“以物的依赖性为基础的人的独立性”。在转型时期,“财富”的含义也发生了重大的变化。但人们并没有自觉地意识到这种变化,导致对财富的不同含义的混淆。从世界历史范围看,由此所形成的财富观,尽管被当代中国人作为确凿无疑的真理来宣传,实际上却是一种骇人听闻的时代错误。     

城镇化进程与农民增收关系的研究——基于安徽省统计数据的实证分析

城镇化是中国经济发展的必然趋势,尤其是中部欠发达省份,城镇化对发展具有持久的拉动作用.对安徽省1978年到2012年的城镇化率与人均GDP进行回归分析,也证明城镇化建设对农民收入的增加具有强大的推动作用.以安徽省为例,结合之前城镇化建设的实际状况,对进一步推进城镇化建设提出合理化建议具有重要的意义.