依法治税是发挥税收职能的前提

税收不仅是筹集财政资金的工具,还是政府调节经济的重要杠杆和监督经济运行的重要手段。税收职能作用的发挥离不开好的税收环境,依法治税是发挥税收职能作用的重要前提,为此,必须强化依法治税体系,以促进税收职能的全面发挥。     

两晋南北朝"白衣领职"初探

两晋南北朝时期,"白衣领职"是一种与"免官"完全不同的处分方式.它既是对官吏任免和惩处制度的完善,也是对受处分官员某种程度的保护措施,其根本目的是既维护权威,又维持正常工作秩序.这种特殊的领职方式,体现出了两晋南北朝时期政治的特殊性.     

《南柯记》的悲剧意蕴解读

《南柯记》反映出了作者一种自我批判的痛苦情绪,是一个产生于自我克服要求的心理悲剧。作品中所蕴含的悲剧意蕴也是汤显祖人生悲剧的写照。作者王政理想破灭后,欲以自由精神超脱俗世,却始终割舍不断一＂情＂字,因此作品中有出世与入世的痛苦选择。另外作品中的人生如梦思想也加深了作品的悲剧意蕴。     

九嶷山舜文化资源及其旅游开发初探

九嶷山舜文化主要突显于九嶷山及其相关景区景点、舜帝陵庙及其祭舜礼祖谒陵活动,以及历代先贤明哲的名作之中。为弘扬九嶷山舜文化,对"突出大主题,做好大文章"、"构建舜文化圈、实施舜文化旅游联动开发"、"内练内功、外塑形象"等构想进行了阐述。     

汉代美学二题

汉代美学的整体特点在于它的过渡性质,阴阳五行学说将此前的阴阳说与五行说融为一体,提供了一个包括对中国古代艺术影响很大的宇宙观;汉儒的《乐记》、《诗大序》则分别对先秦儒家的音乐与诗歌美学作了总结,提出了对后世影响很大的“以道制欲”“以理节情”的审美规范。     

基于AMESim的液压双缸同步动作仿真及试验研究

针对工程车辆中各机构液压双缸的同步作用,采用分流集流阀同步回路设计,运用AMESim软件中的液压仿真模块进行仿真分析,并通过试验对同步特性进行研究。仿真及试验结果表明,采用分流集流阀回路能够较好的满足同步性,同时AMESim仿真结果与试验相符合,具有较高的可信度。     

单音节持具类手部动词初步研究

单音节手部动词指需要用手参与才能完成的具体动作的动词。持具类手部动词是手部动词的一个小类,其特点是在完成动作时必须使用身体器官以外的工具。持具类手部动词的两个典型句式:含使用工具的句式为"NP1+用+GN+V+C+NP2",不含使用工具的句式为"NP1+V+C+NP2"。     

Studying children's knowledge base of one-sided levers as force amplifiers

Attention to core concepts in science and engineering in early education has grown recently, and understanding levers as force amplifiers can be recognized as one of these. Previous studies focused on two-sided levers and do not provide sufficient information about children's knowledge of levers as force amplifiers, nor about their learning and its support from an education perspective. It is important to consider load distance and force distance separately, as may be done in one-sided levers, to understand children's knowledge of levers as “simple machines” thoroughly. Moreover, children's zone of proximal development and the possibilities to foster their knowledge should be explored to understand important features of teaching. We thus directed two studies with 6- to 7-year-old children. In study 1, we conducted a paper-and-pencil test in the context of wheelbarrows (N = 370; age M = 6.62). We investigated whether it is possible to empirically separate the features load, load distance, and force distance as well as to determine their level of difficulty. Our study showed that children's concepts of the three aspects load, load distance, and force distance are fragmented, with children finding it continuously more difficult to judge load, load distance, and force distance correctly. In study 2, we developed a 20-min intervention with a controlled 2 × 2 pre-post follow-up design for exploring the zone of proximal development of 304 6- to 7-year-old children in the domain of one-sided levers as force amplifiers, focusing on force distance and load distance. We implemented a structured learning environment that encouraged the children to manipulate wheelbarrows and supported them with pictures and/or verbal prompts. 6- to 7-year-old children had a higher learning gain when they were exposed to scaffolds that combined pictures and verbal prompts in the posttest as well as in the follow-up test four weeks later compared to the control group.     

PLC应用技术课程教学改革探讨

根据高职专业人才培养的目标与要求,对PLC应用技术课程进行改革。在培养学生学习兴趣;引入＂项目导入,现场教学＂的方法;选用教学软件;改进实验、实训方式等方面作了积极探索,力争在教学过程中培养学生的实践动手能力和工程实际应用能力。     

高职教育引企入校质量监控体系探究

引企入校,开展工学结合教育工作是高职培养面向生产、建设、服务和管理第一线高技能人才的重要环节。目前高职教育在引企入校的过程中出现了各种问题,造成引企入校合作流于形式,合作质量不高。其原因在于,高职院校引企入校前,没有建立较完善的质量监控体系,而构建此体系才是解决问题的良方。