关于《企业所得税税前扣除办法》的几点思考

企业所得税税前扣除项目涉及到征纳税双方的利益，对《企业所得税税前扣除办法》中的个别条款进行了讨论，提出了改进意见，目的是使这一办法更加科学，从而保护征纳税双方的合法权益。     

青岛市打造"帆船之都"的研究

运用经济学、城市社会学的理论和研究方法,结合体育产业、体育旅游业经济效益的形成和增长规律,对世界闻名的几个“帆船之都”的发展进行研究,提出了青岛市打造“帆船之都”的发展思路和运作方案,完成了理论体系框架的建构;对打造“帆船之都”的必要性和可行性进行了论证;对青岛市“帆船之都”预计产生的经济和社会效益、面临的风险以及规避措施进行了分析和研究,提出了相应的对策。     

竞技运动员人力资本产权界定与"困境"的破解

1问题的提出从何智丽与焦志敏事件,到王志郅、田亮事件,再到最近的孙英杰和王德显的奖金之争,主流媒体没有理性地分析出现这样事件的原因。在这些运动员之前,有很多著名运动员在主管部门的干涉下放弃了自己的利益,甚至改变了自己的职业生涯规划。但是从经济学的角度看,人都是自     

论知识共享的价值观

知识共享有三种价值观:知识共享是知识的增值;知识共享是知本的置换;知识共享是价值的共享。三种价值观的共同行为指向,都是知识共享。参考文献15。     

中国的知识竞争力状况分析

国家知识竞争力的决定因素主要包括知识经济产出、人力资本、知识资本、知识产权以及知识基础设施这五个方面。无论从哪个方面来看，中国的知识竞争力与发达国家相比都有较大差距。中国应该结合现阶段国情，制定一系列促进知识发展的战略措施和政策，尽快完善国家知识体系，提升国家知识竞争力，实现知识强国的战略目标。     

民间资本介入图书馆建设的理论思考

在市场经济条件下，形成国家资本和民间资本相结合的多元投资模式是图书馆发展的趋势。本文论述了民间资本介入图书馆建设的可能性、必要性和主要形式，分析了可能引发的矛盾冲突，提出了合理解决冲突的原则。     

Technological capital: an alternative to the digital divide

This paper identifies individuals’ accumulated history with Information and Communication Technologies (ICTs) as a replacement for the contested and outdated term ‘digital divide.’ We propose that an individual’s ability to benefit from their technological history consists of four factors: awareness, knowledge, access, and technological capacity of the user’s social collective. Together, these factors make up the individual’s level or amount of Technological Capital. The development of this construct was based on empirical research conducted in Soweto, South Africa, and through an analysis of the literature on assessing individuals’ accumulated histories. The concept of technological capital has the potential for application in fields in which ICTs are used for communication, capacity building, and identifying barriers to adoption of new technologies. The use of the concept may have implications for policy decisions, resource allocation, and future research into differences among individuals’ and communities’ ability to benefit from the introduction of new technologies.     

Nurturing Authority

When considering the role of local journalism in a networked media environment, it is crucial to examine how audiences attribute news with the power to define social knowledge. In particular, television news programs need to appeal to audiences by reinforcing a sense of local journalistic authority to assert the parameters of who and what is worthy of coverage. This article presents the findings from interviews with a range of commercial television news viewers in Sydney, Australia. It positions viewership in the context of people’s wider engagement with news, and in relation to their interpersonal and digital social interactions. The paper argues that local audiences have conflicting attitudes to the role of television news, both contesting and re-inscribing the programs with the power to demarcate social, political, and cultural knowledge. It traces how local audiences challenge the ability of news to convey boundaries within the community through processes of exclusion, connecting the contestations to the lived experiences of the individuals. It identifies that television news programs nurture journalistic authority in terms of their local relevance, and it contributes insights on the significance of local news by engaging with the means by which audiences themselves attach social power to journalism.     

浅析当前我国经济体制下如何增加居民收入

党的十七届五中全会,审议通过了《中共中央关于制定国民经济和社会发展第十二个五年规划的建议》。《建议》明确提出,要保障和改善民生,促进社会公平正义。这是十分正确的,也是十分必要的。文章将从以下几个方面进行简单的阐述:一、我国经济持续快速增长,但是,我国居民的个人收入却没有跟上经济的增长,以至于出现了"国进民退"、"国富民弱"的矛盾;二、我国要实现由投资、出口拉动型向消费型经济增长方式转变,增加居民收入是必然要求;三、如何使人民群众从经济增长中受益。     

Social relations as predictors of achievement in math in Kenyan primary schools

In sub-Saharan Africa, where there is limited financial and human capital, it is important to examine how social relationships may serve to promote or undermine human capital formation. However, little is known about the contributions of social relations to human capital development, especially in terms of academic achievement in Africa. This study examined how variations in key aspects of social relations among teachers; between teachers and students; between principals, teachers, parents and students affect achievement in mathematics among sixth graders in 70 schools in six districts in Kenya. We modeled mathematics achievement as a function of measures of social perception and support while adjusting for school-, classroom- and student level background characteristics. We found that net of teacher subject knowledge and background characteristics, teachers who display commitment to teaching by always correcting homework and keeping students engaged during math lessons had their students performing better. Teacher absenteeism and lack of interest in teaching were negatively associated with performance in math. Lack of parental involvement in the classroom also had negative effects on grades. At the school level, the level of engagement of the principal, measured by supervision of teachers and good interpersonal interactions with parents had positive effects on math achievement. Schools where parents provided material and financial support had better grades, while student delinquency and absenteeism negatively affected grades.