A shortage of cadavers: The predicament of regional anatomy education in mainland China

Both in mainland China and around the world, regional anatomy stands as one of the most important basic science courses in medical school curricula. As such, dissection of human cadavers and use of prosected specimens remains the most essential teaching method in anatomy education. However, medical educators have raised increasing concerns about an ongoing shortage of cadavers for medical use in mainland China, a problem which may seriously limit the future development of human anatomy education. Based on a survey on cadaver usage in anatomy education in mainland China, this study found that the cadaver resources of most given medical schools in mainland China are associated with their geographic location, academic ranking, and local support for body donation policies. Effective measures to alleviate this shortage of cadavers may include future efforts to promote national‐level body donation legislation, broader acceptance of body donation among Chinese citizens, and an efficient and humane protocol for body donation. Anat Sci Educ 11: 397–402. © 2018 American Association of Anatomists.     

日本大学界与产业界的合作途径

随着经济社会发展的需要,当代日本高等教育与生产劳动和科学研究相结合的指导思想、具体内容、方式方法都发生了很大变化。最重要的就是,这一结合是高等教育以科学技术为中介而同产业界建立的稳定的合作机制。在日本,这被称为“产学合作”。就是说,大学界与产业界紧密合作,共同发展科学技术,把科学技术迅速转化为生产力,以满足经济社会发展的需要。这一合作,已经产生民巨大的经济效益和社会效益。     

研发团队多维社会资本对创新绩效的影响——知识捐赠和收集意愿的中介作用

以研发团队为研究对象，以知识捐赠意愿与知识收集意愿为中介变量，从社会资本的结构、关系和认知三个维度，探讨研发团队内部社会资本对其创新绩效的影响。利用SPSS 19.0软件，对浙江、广东、内蒙古等地高技术企业研发人员的152份问卷进行了实证分析。研究结果表明：研发团队内部社会资本的结构、关系、认知三个维度均对其创新绩效具有正向影响，但知识捐赠、收集意愿在团队社会资本的三个维度正向影响其创新绩效时均只发挥了部分中介作用，这一结果可能与研发团队内部竞争状况激烈、团队成员所分享知识的隐性程度较高以及研发团队内部知识冗余度较高有关，因此企业在相关创新管理活动中，应更加注重研发团队氛围营造、人才梯队建设和人才结构调整。     

美国大学教育捐赠制度的特点

自美国高等教育诞生之日起教育捐赠一直发挥着重要的作用.伴随着高等教育事业的发展美国的教育捐赠制度逐渐形成了一些明显特点.来自不同领域的捐赠在美国高等教育经费来源中占有一定的比例.大学获得的教育捐赠类型多样,募捐范围广泛.大学在捐赠资金的使用和管理上非常重视专业化和制度化操作,政府也制定了相关的法规和配套措施.美国的教育捐赠制度对于我国高等教育的发展具有借鉴意义.     

石景宜赠书与图书馆建设

石景宜先生在近三十年时间里共向图书馆等教育科研机构赠书600余万册.论文重点分析了石景宜赠书的特点,揭示了石景宜及其赠书对图书馆事业发展的重要贡献,最后探讨了石景宜赠书对图书馆人的启示意义.     

近代图书馆捐赠事业的滥觞与弘扬

以中国近代公共图书馆初创时期的皖省藏书楼、湖南图书馆、京师图书馆等为例,对近代图书馆社会捐赠活动的发轫进行阐述,概括出垂范、传承、寄存、呈缴、退款等目标下的捐赠方式,并从激发人道价值与博爱精神等方面分析图书馆捐赠事业的深远意义。     

Current status of cadaver sources in Turkey and a wake‐up call for Turkish anatomists

Persisting difficulties in body procurement in Turkey led to the acquisition of donated, unclaimed, autopsied, and imported bodies regulated under current legislature. Yet, no study had investigated the extent of the on‐going cadaver problem. This study was aimed to outline cadaver sources in anatomy departments and their effectiveness by means of an online survey. Additionally, official websites of each department were investigated regarding any information on body donation. Unclaimed cadavers (84.8%) were the major source for anatomy departments, followed by donated (50%) and imported cadavers (39.1%). Foundation‐based medical faculties were more likely to import cadavers (P = 0.008). There was a moderate increase (r_s = 0.567; P = 0.018) in donation registrations to our department after 2000. The departments in cities with significantly higher City‐Based Gross Domestic Product measures (US$9,900 vs. US$16,772, P = 0.041), frequencies for mid‐ or high‐school graduates (30.4% vs. 31.3%, P = 0.041), and frequencies for under‐ or post‐graduates (13.1% vs. 15.8%, P = 0.24) had managed to use donated cadavers. Anatomy departments’ major reasons for using unclaimed cadavers were education (45.9%), unclaimed cadavers being the only source (24.3%), and receiving inadequate donations (21.6%). Nine out of seventy‐four departments (12.2%) provided information regarding body donation on their websites. Body procurement remains as a serious problem in Turkey and it is apparent that current legislature does not provide a sufficient cadaver inflow. Similarly, anatomy departments’ effectiveness in public awareness of body donation and support in the National Body Donation Campaign seems questionable. Anat Sci Educ 11: 155–165. © 2017 American Association of Anatomists.     

中美高等教育捐赠的比较研究

随着大学快速的发展,大学争取的社会资源越来越多,范围越来越广,来自社会的捐赠收入日益成为高等教育经费来源的重要构成部分。通过对中美高等教育捐赠进行比较,对我国高等教育捐赠的发展提出了一些建议。     

公益性捐赠的税前扣除与会计处理

新《企业所得税法》鼓励企业回报社会,提高了公益性捐赠所得税税前扣除比例,计算基数由原来的应纳税所得额改为当年实现的利润总额,通过解读新税法关于公益性捐赠的税前扣除政策,根据不同的捐赠方式,结合实例明确会计准则与税法对公益性捐赠的差异分析及处理,并对应该注意的问题进行探讨。     

论意定之债发生原因的契约主义

《德国民法典》第305条规定了意定之债的契约主义原则,即单独行为作为债之发生原因,其适用范围应当受到严格限制。秉持契约主义,遗赠的意思表示和悬赏广告的意思表示,应当解释为契约之要约;捐助行为,以契约理论解释确实存在重大障碍,应当承认其属于单独行为。