新准则下员工辞退福利的会计与税务处理

新会计准则下员工的辞退福利问题是一个新兴的领域,给予员工的补偿涉及如何进行会计处理以及如何合理计税,本文就此问题分别进行了列举。     

沙河市玻璃工业园区循环经济模式建构及分析

循环经济是一个将环境保护与经济技术协调发展的发展模式。通过发展循环经济,玻璃企业的经济效益、社会效益和环境效益将得到同步增长,逐步实现经济与环境协调发展,同时有利于建成经济发达、环境优美、社会和谐的新型玻璃工业园区,这就是玻璃企业发展循环经济的最终目标。     

Roles,Risks, and Benefits of Peer Mentoring Relationships in Higher Education

Successful peer mentoring in university settings is the result of relationships among students, mentors, and instructors. Findings from this study indicate that even in programs where training is ongoing and established, assumptions cannot be made about the understanding of the roles, risks, and benefits involved in such relationships. This study demonstrates that students, instructors, and mentors all have different perspectives about a mentor’s role and how that role should be enacted. Connecting link, peer leader, learning coach, student advocate, and trusted friend were identified as predominant roles enacted by mentors. Also described are risks and benefits for being or having a peer mentor.     

象征主义艺术欣赏者探析

象征主义作为法国文学史上的一种流派和文学思潮对美学产生了极其深远的影响。在关于象征主义的研究中,象征主义艺术欣赏者的研究是我们不能忽视的。文章以象征主义艺术的欣赏者为切入点,对象征主义艺术欣赏者所需的素质进行了研究。     

基层电大成人教育办学成本效益调查研究——以常德地区为例

本文对常德地区基层电大近三年（2010—2012）几种主要成人教育形式办学的收入支出情况进行了详细调查,并结合调查数据对基层电大成人教育办学的成本效益进行初步分析,希望能够对电大的系统建设和基层电大的发展提供有益的参考借鉴。     

论色彩信息的效应与作用

色彩信息与我们的生活紧密相连，将色彩科学理论推广到现实生活中去应用已迫在眉睫，色彩信息已成为一种色彩文化，它促进生产、生活的发展，改变我们的生活环境，提高生活质量，有益于身心健康，它是国家繁荣发达、科技进步的标志。     

In This Issue—The Impact of Birth Physiology on the Transition to Motherhood

In this column, the associate editor of The Journal of Perinatal Education discusses the impact of birth physiology on the transition to motherhood. The associate editor also describes the contents of this issue, which offer a broad range of resources, research, and inspiration for childbirth educators in their efforts to promote, support, and protect natural, safe, and healthy birth.     

A Review of Research on Technology-Assisted Teaching and Learning of Chinese as a Second or Foreign Language from 2008 to 2018

More and more studies are examining the use of technology in the teaching of Mandarin Chinese as a second or foreign language (L2 Chinese). The current study involved a systematic review of the literature in the field published outside China from 2008 to 2018. A total of 33 studies met the inclusion criteria. The current review study aimed: (1) to examine the research topics and technologies used in the literature; (2) to identify the benefits of, and challenges involved in, the use of technologies in L2 Chinese teaching and learning; and (3) to suggest implications for practitioners and directions for further research. The review study provides educators and researchers with an overview of recent developments in this field, which could be helpful in informing teaching practice and further research.     

Young adult outcomes of the Abecedarian and CARE early childhood educational interventions

Adult benefits for participants in Project CARE were compared with those of the Abecedarian Project, a closely related randomized study of early childhood educational intervention for children from low-income families who were at risk of developmental delays and school failure. CARE replicated Abecedarian's young adult treatment-related educational and vocational attainment gains. CARE data also supported the Abecedarian reduction in marijuana use. Treated individuals in both studies reported adopting a more active life style. The average age at birth of a first child, the number of children, and the proportion of teen parents were positively affected in the Abecedarian sample but not in CARE. Finding significant educational and vocational gains lasting into young adulthood in the CARE study reinforces Abecedarian young adult findings and strengthens the case for early childhood intervention for children from low-income families.     

Gaining benefits from IS/IT implementation: Interpretations from case studies

This paper examines those contextual issues that determine the success of a computer-based information system. It shows that a narrow technology-focused orientation in systems development is a limiting factor in realizing benefits. In doing so it argues that real benefits reside not within the IT domain but instead in the changes in the organizational activities that the IT system has enabled. The paper reviews such benefits through two information system implementation case studies.