对高职教育增值税税法教学难点探讨

区分混合销售行为与兼营行为,弄清楚受托加工应征消费税产品增值税计税公式,正确理解“免、抵、退”税收政策,掌握增值税征管目标与财务会计的目标的差异,是提高增值税法教学效果的保证。     

UCLA教学训练营项目的启发与思考

高素质的大学教师队伍建设需要教师发展项目的支持,海外培训项目给教师带来诸多有益的反思。本文通过对UCLA暑期教学训练营项目的具体剖析,从教育主体的基本情况和观念、教师的教学理念、教学效益的认知、教学效果的测量方式、教学方法及策略五个方面比较了中美大学课程教学的异同。在目前教育部大力提倡高校要打造"金课"、拒绝"水课"的目标下,结合UCLA教学训练营的学习心得和体会,提出笔者的思考,给出几点具体的建议。     

明及清前期的旅顺

旅顺是海路咽喉、京津门户 ,在明初统一东北的战争和明朝防倭援朝战争中均发挥了极为重要的作用 ;明末 ,明与后金为争夺旅顺进行过反复而激烈的较量 ;清朝前期 ,旅顺水师营的兴衰反映了辽东海防建设的变化。     

“冰雪+营地教育”产业融合机制研究

采用文献资料法和逻辑分析法,在产业融合理论基础上对"冰雪+营地教育"产业融合进行了概念界定,并对其融合机理进行了归纳,分别对"冰雪+营地教育"的内在需求和外在动力对其融合发展的动力机制进行了解释,提出从推进政府"放管服"改革、建立组织领导部门、注重政策文件落实和加强人才培养4个方面以期为推动"冰雪+营地教育"产业融合的可持续发展提供参考。     

营业税改为增值税对蚌埠经济发展的影响探究

营业税改为增值税作为政府实施结构性减税的重要措施,将会对地方经济及企业生产和居民消费水平产生重要影响。该文从地方财政收入、经济发展、企业产业结构升级以及物价水平等方面研究得出：＂营改增＂在一定程度上会减少地方财政收入,加大地方经济增长压力,同时一定程度上也会降低企业的税收负担和提高居民消费水平。因此,应该全面认识＂营改增＂给试点地区发展所带来的综合影响,从而为今后＂营改增＂全面改革提供相应的经验和启示。     

对《奥兰多》与《恩主》互文性的思考

本文通过对弗吉尼亚·沃尔夫小说《奥兰多》"双性同体"现象以及苏珊·桑塔格小说《恩主》的"坎普"风格的源起、发展的回顾,通过文本分析的方法,揭示小说人物在性别方面所体现出的互文现象,揭示作为后现代文学批评关键词的"互文性"对于创作主体建构的理论价值。     

军营体育游戏刍议

军营体育游戏是一种特殊的体育游戏,它立足于战争的实践,一切从提高军人战斗技能出发,围绕增强部队战斗力的核心目标,是军营文化的重要组成部分。积极开展军营体育游戏,既可以提高军事训练的效果,促进战斗力的提高;又可以丰富军营生活,促进官兵身心全面发展,创建和谐活跃的军营氛围。     

试论中国大学生篮球后备人才--CUBA选秀夏令营整体构架

本文立足CUBA选秀夏令营的整体构架这一主题，通过多个方面提出了CUBA选秀夏令营的若干问题：主要包括CUBA选秀夏令营的创新思路、人材市场概念、文化理念、西部大开发情结，CUBA人才库的构建等方面。进行了较为系统的论证、研究。渴望为中国大学生篮球后备人材CUBA选秀夏令营的发展提供一些依据和建议，为中学篮球业余训练工作拓宽思路。     

Quantifying the long-term impact of zoological education: a study of learning in a zoo and an aquarium

Abstract

There is increasing evidence that zoos and aquariums do, as intended, educate their visitors. However, even though most zoos offer a wide array of educational experiences, few studies have considered if the duration of an educational experience affects learning or whether learning lasts beyond the immediate visit. The current study used matched-pairs surveys to investigate children’s knowledge, attitude and knowledge of positive behavior during both a five-day zoo camp and six months after an aquarium visit. The participants of the study included children aged 9–12?years some of whom had participated in a purposefully designed educational intervention. First, the impact of a five-day zoo camp experience on children’s learning was investigated. Second, learning retention was investigated six months after a school tour at an aquarium. Results showed that during the camp learning was positively affected by participation in the educational intervention and by previous zoo experience. Girls were more likely than boys to have an increase in learning six months after an aquarium visit. The study demonstrates that learning persists, but that education can be enhanced with longer programs. Thus, zoos can play an increasingly important role in igniting pro-environmental behavior.     

The “Job” of Jewish Education: Making Mensches at Camp and Beyond

ABSTRACT

This article argues that contemporary resources drawing from 19th-century Mussar wisdom and Positive Psychology in the context of Jewish camp are a great vehicle for communicating our virtues and teaching “21st Century Innovation and Learning Skills.” Based on practitioner research, this article draws on over a decade of working with Jewish camps across North America. Several common areas are identified: discernment of priority virtues, understanding the relationship between values and virtues, a common language, importance of developing resources, and cultivating communities of trust.