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51.
52.
徐崇贤 《宁波大学学报(教育科学版)》2023,(1):111-118
我国高校办学经费历来以政府财政拨款为主,难以有效解决教育经费短缺问题。社会捐赠作为办学经费有益补充,我国高校社会捐赠主要有校友捐赠、企业捐赠、财团捐赠、乡贤捐赠、网络众筹等多种类型,社会捐赠为缓解国家财政经费投入压力提供了重要资金支持,但高校社会捐赠事业缺乏相关政策支撑与专业管理制度,高校自身普遍缺乏吸引力等状况很大程度上影响了高校社会捐赠的持续良性发展。为此,完善捐赠配套政策和外部政策激励、强化筹资运行保障、推动文化环境建设以及提升自身办学声誉是新时期高校社会捐赠高质量发展的重要策略。 相似文献
53.
美国大学的校友组织在促进校友捐赠的实践中发挥着重要的作用。从校友组织内部考察,健全的校友组织机构、明确的组织职责、以情感为核心的组织文化以及科学的组织策略是美国大学校友捐赠长盛不衰的核心要素;从组织外部环境考察,美国联邦政府的相关法律规制和对高等教育捐赠的政策支持,是美国大学校友捐赠长盛不衰的根本性要素。校友组织在内外部诸要素相互依存与作用下,强化和持续了校友的捐赠行为,保持了校友捐赠的长盛不衰。 相似文献
54.
石景宜先生在近三十年时间里共向图书馆等教育科研机构赠书600余万册.论文重点分析了石景宜赠书的特点,揭示了石景宜及其赠书对图书馆事业发展的重要贡献,最后探讨了石景宜赠书对图书馆人的启示意义. 相似文献
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56.
利用光学显微镜技术,采取石蜡切片法观察了红茂草营养器官的显微结构.结果表明:红茂草根的次生结构中有大量孔径不同的导管,但薄壁细胞数量较少;红茂草茎的维管束分散排列在基本组织中,皮层内有分泌腔分布,叶片上下表面均有大量表皮毛分布,叶肉组织中有1~2层的栅栏组织,中脉横切面上有三个靠得很近的维管束,可作为药材鉴别的参考. 相似文献
57.
中美高等教育捐赠的比较研究 总被引:1,自引:0,他引:1
随着大学快速的发展,大学争取的社会资源越来越多,范围越来越广,来自社会的捐赠收入日益成为高等教育经费来源的重要构成部分。通过对中美高等教育捐赠进行比较,对我国高等教育捐赠的发展提出了一些建议。 相似文献
58.
方海芹 《天津职业院校联合学报》2009,11(2)
新《企业所得税法》鼓励企业回报社会,提高了公益性捐赠所得税税前扣除比例,计算基数由原来的应纳税所得额改为当年实现的利润总额,通过解读新税法关于公益性捐赠的税前扣除政策,根据不同的捐赠方式,结合实例明确会计准则与税法对公益性捐赠的差异分析及处理,并对应该注意的问题进行探讨。 相似文献
59.
Marcus B. Stone Jeffrey E. Edwards Kellie C. Huxel Mitchell L. Cordova Christopher D. Ingersoll J. Patrick Babington 《Journal of sports sciences》2013,31(4):399-405
Abstract Though clinical observations and laboratory data provide some support for the neuromuscular imbalance theory of the genesis of exercise-associated muscle cramps, no direct evidence has been published. The purpose of this study was to determine the effect of local muscle fatigue on the threshold frequency of an electrically induced muscle cramp. To determine baseline threshold frequency, a cramp was electrically induced in the flexor hallucis brevis of 16 apparently healthy participants (7 males, 9 females; age 25.1 ± 4.8 years). The testing order of control and fatigue conditions was counterbalanced. In the control condition, participants rested in a supine position for 30 min followed by another cramp induction to determine post-threshold frequency. In the fatigue condition, participants performed five bouts of great toe curls at 60% one-repetition maximum to failure with 1 min rest between bouts followed immediately by a post-threshold frequency measurement. Repeated-measures analysis of variance and simple main effects testing showed post-fatigue threshold frequency (32.9 ± 11.7 Hz) was greater (P < 0.001) than pre-fatigue threshold frequency (20.0 ± 7.7 Hz). An increase in threshold frequency seems to demonstrate a decrease in one's propensity to cramp following the fatigue exercise regimen used. These results contradict the proposed theory that suggests cramp propensity should increase following fatigue. However, differences in laboratory versus clinical fatiguing exercise and contributions from other sources, as well as the notion of a graded response to fatiguing exercise, on exercise-associated muscle cramp and electrically induced muscle cramp should be considered. 相似文献
60.
Confucianism has been widely perceived as a major moral and cultural obstacle to the donation of bodies for anatomical purposes. The rationale for this is the Confucian stress on xiao (filial piety), whereby individuals' bodies are to be intact at death. In the view of many, the result is a prohibition on the donation of bodies to anatomy departments for the purpose of dissection. The role of dissection throughout the development of anatomy within a Confucian context is traced, and in contemporary China the establishment of donation programs and the appearance of memorial monuments is noted. In reassessing Confucian attitudes, the stress laid on a particular interpretation of filial piety is questioned, and an attempt is made to balance this with the Confucian emphasis on a moral duty to those outside one's immediate family. The authors argue that the fundamental Confucian norm ren (humaneness or benevolence) allows for body donation as people have a moral duty to help others. Moreover, the other central Confucian value, li (rites), offers important insights on how body donation should be performed as a communal activity, particularly the necessity of developing ethically and culturally appropriate rituals for body donation. In seeking to learn from this from a Western perspective, it is contended that in all societies the voluntary donation of bodies is a deeply human activity that is to reflect the characteristics of the community within which it takes place. This is in large part because it has educational and personal repercussions for students. Anat Sci Educ 11: 525–531. © 2018 American Association of Anatomists. 相似文献