"三审结算制"在建设工程结算中的应用

近年来,随着社会经济的不断发展,我国建设工程项目越来越多,投资规模越来越大,成本构成也越来越复杂.在保证质量的同时,既能有效地降低成本,又能保证建设方(甲方)和施工方(乙方)的利益,如何保证工程结算的合理性就成为甲乙双方争论的焦点.采用"三审结算制"是解决上述问题的有效办法."三审制"既能为甲方降低成本,又能保证乙方获...     

房产税改革的方案选择及财税效应分析

对房产持有环节开征房产税具有国际通用的合理性和合法性,房产税改革是新一轮国家财税体制改革的重要内容。对国内主要城市的房产税改革方案及其财税效应分析表明：采用无差别税率征税方案的优势在于减少征管成本、确保居民纳税义务的公平性,劣势在于造成纳税人税负过重、不利于调节财富分配差距;而按住房面积采用递进税率征税方案的优势在于能够调节贫富差距、体现“量能负担”原则,劣势在于容易被纳税人投机取巧而逃避高税率和监管。权衡利弊,“每人享受一定面积的减免,根据住房面积大小、基于公告价值或评估价值按不同税率征收”的方案,可作为今后房产税改革的主要方向。     

Role of objectively measured sedentary behaviour in physical performance,frailty and mortality among older adults: A short systematic review

Sedentary behaviour (SB) has recently emerged as an independent risk factor for different health outcomes. Older adults accumulate long time in SB. Understanding the role that SB plays on health is crucial for a successful aging. This short systematic review summarizes the current evidence related to the effects of objectively measured SB on frailty, physical performance and mortality in adults ≥60?years old. The literature search produced 271 records for physical performance (n?=?119), frailty (n?=?31), and mortality (n?=?121). Finally, only 13 articles fulfilled the inclusion criteria and were included in this review. All articles but one included in the physical performance section (n?=?9) showed a negative association between longer time spent in SB and physical performance. A significant association of SB with higher odds of frailty was found, however this association disappeared after adjusting for cognitive status. Lastly, two of the three included studies showed positive associations between SB and mortality, but this effect decreased or even disappeared in the more adjusted models. In conclusion, there is consistency that SB is negatively associated with physical performance. However, the relationship between objectively measured SB and frailty incidence and mortality rates remains unclear and deserves further research. The use of homogenous criteria to assess SB and the inclusion of more robust research designs will help clarifying the independent effects that SB could have on physical performance, frailty, and mortality. This will ultimately help designing more efficient and comprehensive physical activity guidelines for older adults.     

Ova and out: Using twins to estimate the educational returns to attending a selective college

Research has shown that attending a relatively selective four-year college over a less selective alternative is positively related to bachelor's degree completion. This paper revisits that question with a novel dataset of over 11,000 sets of twins in the United States and information on colleges to which they apply, enroll, and potentially graduate. I show that a student's probability of bachelor's degree completion within four years increases by 5 percentage points by choosing an institution with a median SAT score 100 points higher than the alternative. Moreover, the estimated magnitude of impact is insensitive to several methodologies, including OLS, twin fixed effects, and controlling for the application portfolio. This suggests that in certain contexts, sources of bias perceived as barriers to obtaining causal estimates of the returns to college selectivity, such as unobserved family characteristics and student aspiration, may be of little concern.     

数字化时代图书馆期刊文献发展研究

从三个方面论述了数字化发展进程中图书馆期刊文献发展的几个问题，如期刊文献体系完备性与有用信息集聚的均衡问题、期刊资源共建共享问题、期刊文献数字化问题等，希望以此能为网络化时代图书馆期刊文献发展政策提供参考。     

第28届奥运会的区域竞技格局

通过对第28届奥运会上各参赛国各项目成绩统计分析,研究各区域竞技格局特色,结果表明,除南美洲外,测量类项目群体在其它各大洲的绝对竞技实力竞技格局中占据了较为重要的战略地位,制胜类项目群体在亚洲、北美洲和欧洲竞技上占有较大的竞技空间;而在相对竞技实力的竞技格局中,亚洲评分类项目群体占有最为重要的战略地位,南美洲以设防型命中类项目群体占有最为重要的战略地位.     

美国艺术教育的几个热点问题

从美国艺术教育研究的三个项目,管窥美国艺术教育三个不同领域的研究:哈佛大学“零点项目”中的一项成果“艺术教育并不必然提高学生的综合学习能力与成绩”,强调重视艺术教育本身不可替代的价值;“艺术教育与辍学率”,揭示出艺术教育能够“延缓孩子辍学时间和延长在校学习时间”的事实,间接证明了艺术教育对在校学习的积极影响;“教学艺术家”的研究,从艺术家从教的各个环节入手,系统地探索、总结这一师资角色的发展和社会作用.     

Enhancing the link between higher education and employment

This study aims to improve the efficiency of fiscal assistance programs for higher education by investigating those variables that influence college graduates’ employment rates. An empirical analysis of 2010–2011 higher education statistics shows that two variables – educational expenditure per student and the number of students per full-time faculty member – consistently and significantly affect college graduates’ employment rates, even after location and type of school are controlled. Although scholarship rates also affect employment rates positively, the number of students per industry–academe liaison officer does not have a statistically significant effect. Moreover, as educational expenditure per student or the student/faculty ratio increases beyond a certain level, graduate employment improves at an increasing rate. The two variables also affect the employment rate interactively. At a relatively higher level of per-student expenditure, employment rates increase even as the student/faculty ratio rises. However, at a relatively lower level of per-student expenditure, employment rates decline as the student/faculty ratio rises.The policy implication is that fiscal assistance programs for higher educational institutions should accord a much greater weight to these key variables when selecting and assessing institutional recipients.     

Flora of China Completed after 25 Years of Compilation

After 25 years of hard work and collaboration, Flora of China, the English-language revision of the Chinese masterpiece Flora Republicae Popularis Sinicae （FRPS）, was completed and published in full in September 2013.     

2004年全国女子举重锦标赛成败率技术统计分析

以参加2004年全国女子举重锦标赛各省市代表队参赛选手为研究对象,运用观察统计法所获得各种数据,进行统计分析处理。并根据运动员试举成功率较低情况,对其原因进行分析和探讨,为举重训练提供参考依据。