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.     

爱心捐赠的税务分析

我国税法体系对纳税人的对外捐赠行为进行了严格的税收规范。捐赠涉及到流转税和所得税等税种,进行公益性捐赠应按照税法规定实施必要的捐助程序,进行正确的纳税申报。同时政府应在税收政策上进一步培养社会成员的社会责任感,鼓励捐赠者的爱心捐助行为。     

美国高等教育捐赠的动因考察——宗教与文化的视角

捐赠收入是美国高等教育经费的重要来源之一。宗教需要与信仰是创办并捐赠高等教育的驱动力；重视教育的共和主义和个人主义传统是捐赠高等教育的推动力。     

A Hands-On Organ-Slicing Activity to Teach the Cross-Sectional Anatomy

The presentation of pre-sliced specimens is a frequently used method in the laboratory teaching of cross-sectional anatomy. In the present study, a new teaching method based on a hands-on slicing activity was introduced into the teaching of brain, heart, and liver cross-sectional anatomy. A randomized, controlled trial was performed. A total of 182 third-year medical students were randomized into a control group taught with the prosection mode (pre-sliced organ viewing) and an experimental group taught with the dissection mode (hands-on organ slicing). These teaching methods were assessed by testing the students' knowledge of cross-sectional specimens and cross-sectional radiological images, and analyzing students' feedback. Using a specimen test on three organs (brain, heart, and liver), significant differences were observed in the mean scores of the control and experimental groups: for brain 59.6% (±14.2) vs. 70.1% (±15.5), (P < 0.001, Cohen's d = 0.17); for heart: 57.6% (±12.5) vs. 75.6% (±15.3), (P < 0.001, d = 0.30); and for liver: 60.4% (±14.5) vs. 81.7% (±14.2), (P < 0.001, d = 0.46). In a cross-sectional radiological image test, better performance was also found in the experimental group (P < 0.001). The mean scores of the control vs. experimental groups were as follows: for brain imaging 63.9% (±15.1) vs. 71.1% (±16.1); for heart imaging 64.7% (±14.5) vs. 75.2% (±15.5); and for liver imaging 61.1% (±15.5) vs. 81.2% (±14.6), respectively. The effect sizes (Cohen's d) were 0.05, 0.23, and 0.52, respectively. Students in the lower tertile benefited the most from the slicing experiences. Students' feedback was generally positive. Hands-on slicing activity can increase the effectiveness of anatomy teaching and increase students' ability to interpret radiological images.     

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。     

在歌唱中如何克服“恐高症”

为克服歌唱中的“恐高症”,可运用哼唱练习、小声与半声高位置练习等方法 ,从而很好地解决高音问题     

论检察权的性质

自新中国建立检察制度以来,检察权的属性之争便从未停止,主要有行政权说、司法权说、双重属性说还有法律监督权说等等。然而结合中国国情以及司法实践和宪政体制,我国检察权应当只有公诉权的性质,检察机关的职权也应当根据其性质重新配置。     

浅谈新形势下如何做好机关党建工作

在新的形势下,如何创造性地、与时俱进地推进机关党建工作,对于增强党组织的凝聚力和战斗力、提高党的领导水平和执政水平、更好地推进公路养护体制改革至关重要。     

Covid-19: Emerging Considerations for Body Sourcing and Handling. A Perspective View from Nigeria

The current Coronavirus disease (Covid-19) pandemic has spread to about 220 countries of the world and has resulted in a significant number of deaths globally. Infections are still on the rise, and the impact on the global death rate could be devastating. There are fears over the likely impact of a large number of deaths on body sourcing and handling of cadavers for teaching and research. Historically, epidemics come with several challenges and have often led to some level of negligence of ethical practices and health and safety regulations associated with body sourcing and handling. The authors highlighted some emerging problems in this article, focusing on Africa and Nigeria in particular. These problems include a higher risk of coronavirus exposure for body handlers, shortage of cadavers for teaching and learning, a lack of standard regulations leading to unethical body sourcing and handling, and a lack of monitoring and collaboration needed for a well-coordinated Covid-19 pandemic response strategy. If these issues are ignored, the previous gains made in anatomical ethical practices may be destroyed. Some useful recommendations for policymaking geared toward prevention or curtailing these emerging issues have been instilled in this article.     

美国保险业的监管制度及其借鉴

本文介绍了美国保险业的监管模式,阐述了美国保险业的组织体系,全面分析了美国保险业的监管手段,进而借鉴美国保险业的监管经验,提出了我国保险业监管制度发展和改革过程中应采取的对策。