王莽的“所得”课税思想初探

通过对王莽经济改革中五均赊贷、对名山大泽的征课及酒专卖制度的分析,说明王莽所课之税确为所得税。同时对这种＂所得＂课税思想不能为后世所用的原因进行了剖析,为今天的所得税课征提供借鉴。     

基于对外汉语教学的“用”字介词框架分析

介词框架在现代汉语中大量使用,形式多样、意义灵活。基于对外汉语教学的目的,介词框架的研究与总结非常重要。本文提出＂用＂字介词框架的概念,考察＂用＂字框架,对比分析个体框架之间的功能差异,从句法、语义、语用三个方面总结框架特点,从而便于语言教学。     

大区域供电系统设计与运行探讨

介绍了区域供电设计原则,总结了供配电设计与运行中关于经济运行、处理长期发展容量和近期建设中使用容量的关系、按负荷发展分期建设、积极利用新能源和采用电能智能计费等方面的经验和采取的措施。     

再分配视角下缩小收入分配差距的对策研究

改革开放以来,我国居民收入分配差距逐年扩大,成为当前我国社会发展亟需解决的重要问题。那么,从再分配角度分析居民收入分配差距拉大的原因是：税收调节收入分配功能弱化,财政转移支付调节收入分配功能微弱和社会保障体系建设滞后;鉴于此,对如何在再分配领域优化税制结构强化税收自动稳定功能、推进财政转移支付制度改革、完善社会保障体系以缩小收入分配差距等方面提出了对策研究的建议。     

我国宪法中的税收法定主义和现实考量

我国宪法确立了税收法定主义原则,但在现实中税收法定主义的实施情况是：全国人大及其常委会的税收立法数量不足、税收立法权的授权不规范、税收立法权的划分缺乏法律标准。贯彻落实宪法确认的税收法定主义,能解决税收立法混乱所带来的基层政府财政困难、预算浪费等现实问题。     

文峪河上游河岸带及其毗邻高地植物群落物种研究

本文以文峪河上游干流3个河段两侧9个河岸带样地及其毗邻高地12个样地的调查资料为基础,用DCA排序法及Margalef物种丰富度指数研究了各类群落物种分布格局及丰富度,结果显示：①河岸带植被存在从源头到下游的纵向格局和从河边到高地的侧向格局,其中纵向格局主要与海拔变化带来气候、土壤等因素的梯度分布有关,侧向格局是相对河流距离、相对河面高度、土壤湿度和养分梯度等因子的综合反映。②DCA排序不仅适合较大尺度下群落生境差异的分析,也适合很小范围内群落生境差异的分析,排序轴可以用海拔、相对河面位置和相对河面距离等因素来解释;③高地群落比河岸带群落在乔木层和草本层有更高的物种丰富度,在灌木层则较低,具体到每个河段情况又有所差异,不能确定河岸带群落就一定比高地群落有更高的物种丰富度。④适当的干扰可以提高群落某些层次的物种丰富度,干扰过度会降低群落某些层次的物种丰富度。     

刍议我国银行保险的发展模式

在我国银行保险的发展过程中,骗保现象、手续费居高不下等问题屡见不鲜,究其原因主要是由目前分销协议模式的弊端引起的,因此如何让银行保险健康、可持续地发展值得探讨。从长远而言,银保合作对于银行和保险公司未来的发展意义重大,关键在于银保合作模式的深化。根据我国现行状况,应该构建银行保险的战略联盟合作模式。在具体实践中,通过产品创新、开辟多元化的销售渠道、完善客户关系管理系统和构建合理的银行保险利益分配机制,为银保合作模式的深化打下坚实基础。     

基于灰色模糊理论的河南省城镇居民收入结构关系及预测研究

城镇居民收入是衡量一个国家或地区经济竞争力的一个重要标准,如何提高居民收入是提高经济实力的重要方面.通过基于灰色理论方法的计算得来的河南省居民收入结构关联度显示：居民工薪收入和转移性收入是影响居民可支配收入的主导因素,所以要提高居民收入就主要从这两个方面着手.最后利用EXCEL表格通过编程预测出了2009～2013年河南省可支配收入和转移性收入的情况,数据显示：参差〈0.35,精度〉0.8,预测合格.     

Parents’ PTSD symptoms and child abuse potential during the perinatal period: Direct associations and mediation via relationship conflict

BackgroundPosttraumatic stress disorder (PTSD) symptoms are associated with parental aggression towards children, but little is known about the relation between parents’ PTSD symptoms and their risk for perpetrating child physical abuse during the early parenting years, when the potential for prevention of abuse may be highest.ObjectiveTo examine direct associations between mothers’ and fathers’ PTSD symptoms and child abuse potential, as well as indirect effects through couple relationship adjustment (i.e., conflict and love) in a high-risk sample of parents during the perinatal period, most of whom were first-time parents.Participants and settingFrom March 2013 to August 2016, data were collected from 150 expecting or new parental dyads in which the mother was participating in a home visiting program.MethodsData were analyzed using the Actor-Partner Interdependence Mediation Model.ResultsFor mothers and fathers, there were direct associations between PTSD symptom severity and child abuse potential (βs = .51, ps <.001), and this association for fathers was stronger at higher levels of mothers’ PTSD symptoms (β = .15, p = .03). In addition, parents’ own and their partners’ PTSD symptoms were each indirectly associated with parents’ own child abuse potential through parents’ report of interparental conflict (standardized indirect effects = .052–.069, ps = .004) but not love.ConclusionsAddressing parents’ PTSD symptoms and relationship conflict during the perinatal period using both systemic and developmental perspectives may uniquely serve to decrease the risk of child physical abuse and its myriad adverse consequences.     

Effects of curricular emphasis in college on the GRE and its impact on the gender gap in performance

Previous research has indicated positive relations between a curricular emphasis during college and improvements in GRE performance for content that matches that emphasis. However, measurement issues and a lack of a theoretical approach have contributed to a lack of precision and detail in the estimates of the relation between college experiences and performance for relevant content. In the current study, we hypothesized that differences in training between students majoring in math related majors and students majoring in reading and writing related majors would be differentially related to the size of the changes on GRE performance. Further, we hypothesized the gender gap in GRE-Quant performance would be reduced when the higher likelihood of males majoring in math related majors was modelled. The expert performance approach was used to develop three path models (including curricular emphasis, college grade performance, previous performance on the SAT, and gender) to compare the effects of the relation of a curricular emphasis in math on GRE-Quant performance to the effects of the relation of an emphasis in reading and writing on GRE-Verbal performance. The results indicated support for our predictions that a math course emphasis was related to larger GRE performance gains and that gender differences in curricular emphasis during college partially mediated the large gender gap in GRE-Quant performance. Additionally, higher grade performance average was found to positively predict GRE performance with college experiences and previous performance statistically controlled. Implications for the relation between training accrued during college courses and changes in GRE performance are discussed.