资源综合利用税收优惠政策的现状分析及改进建议

资源综合利用税收优惠政策对资源综合利用产业具有导向作用。我国制定了与资源综合利用相关的税收立法以及一系列税收优惠配套政策。对现有资源综合利用税收优惠政策进行分析,揭示部门规章之间存在的矛盾冲突以及配套文件的局限性,对提出解决上述问题的措施、完善资源综合利用税收优惠政策的产业导向作用很有益处。     

西方多元文化教育政策的理论局限及其超越

长期以来较为盛行的多元文化主义理念,在理论上基于本质主义性质的文化概念,对文化多样性持相对主义立场,实践上采用单向地突出弱势文化的补偿性课程模式,从而在促进互惠性文化对话和社会整合等方面存在局限。而后来兴起的文化互动主义,针对这些局限,强调不同文化间的相互尊重和成功交流,促进所有学生的发展与社会团结,因此日益受到国际社会重视。     

Professionalisation policies in the ECEC field: trends and tensions in the Italian context

In recent times, a growing consensus has emerged, among researchers and policy-makers, that a well-educated, competent and adequately supported workforce is crucial for the quality of early childhood education and care (ECEC). Despite governmental initiatives aimed to enhance the professional preparation and continuing development of early years practitioners being high on the political agenda of many EU member states, very few studies are analysing professionalisation policy developments and their implications within the national contexts of ECEC. Against this background, the article describes the key features of ECEC policies in Italy and their current trends by focussing specifically on the professionalisation of early childhood practitioners working across 0–3 and 3–6 services. Drawing on the data collected from documentary sources and interviews with key informants, this paper will critically review policy discourses as well as recurring themes and tensions arising from the academic and political debate. The findings from our analysis highlight that the increasing discontinuity characterising professionalisation initiatives across the 0–3 and 3–6 sector might lead to widening the gap among professionals working in such services. The risks that are associated with this trend are, on the one side, to devalue the educational role of 0–3 services and, on the other, to produce the schoolification of educational practices in 3–6 services. In addition, our analysis identified inconsistencies between initial and continuing professional development policies, which are progressively creating a dichotomy between initial and in-service training. The consequences of this process might produce, on the long term, the fragmentation of the ECEC system across public and private not-for-profit provision with the subsequent risk of impoverishing the local culture of childhood on which the Italian ECEC system has traditionally built its strength.     

中国水价政策实证研究——以合肥市为例

针对我国水资源短缺、水污染严重及现行水价政策存在的诸多问题,本文提出了我国水价政策的基本原则和基于环境无退化的水价定价方法,在合肥市进行了实证研究,分析了水价改革的经济和环境效益,为我国水价政策的改革和完善提供依据和参考。研究表明,水污染物排放标准和水价标准要保证环境质量不退化;水价政策的定价原则包括环境无退化原则、全成本定价原则、公共和商业分置原则;环境无退化的水价定价方法具有显著的经济效益和环境效益,合肥市的水费收入增加34.17~55.47亿元,实现氨氮减排0.57~0.89万t,有利于实现水价政策目标,企业、居民和政府都可以承受基于环境无退化原则的水价改革;水价政策执行的监督管理亟待加强,否则水价政策设计再好也只是纸上谈兵;水价定价权应该下放到地方政府,国家对水价政策制定给予宏观指导。     

Why would medical publishers not incorporate core bioethical values into their Ethics Guidelines?

It is quite universally acknowledged by bioethicists, at least in the western world, that respect for the patients’ autonomy, non-malevolence, beneficence, and justice (also called equity) are four core ethical values in medicine. The Ethics Guidelines of key journals in laboratory medicine are not explicit about the first three of these values, and even implicitly, they seem to miss values of justice. Health equity being one of the main objectives of public health policy across the world, we suggest that values of equity explicitly become part of the Ethics Guidelines of laboratory medicine journals. Biochemia Medica could show the way to other medical publishers by incorporating into its Ethics Guidelines these very important core bioethical values.     

我国少数民族权利保护的法制落实与立法特点——以少数民族优惠政策为中心的考察

我国在权利保护共同领域中的少数民族权利保护已经形成包括宪法、法律到地方法规、规章的多形式、多位阶的优惠政策法制框架体系,落实机制有"政策→政策"、"权力→政策"、"法律→政策"三种模式,优惠措施有"配额制"、"职位保留制"、"同比优先"、"专项计划"等,体现了我国少数民族权利保护的特殊性和真实性。     

大学生基层就业政策的工具视角分析

近十年来,国家出台了一系列鼓励大学毕业生面向基层就业的政策,这些政策体现了一种工具理性,是实现缓解大学生就业形势、为基层建设吸纳人才目标的有效工具。然而,工具理性并不能达到绝对的理性,政府的有限理性决定了大学生基层就业政策仍需进行不断的完善。     

中国-东盟自由贸易区背景下我国跨境教育政策研究

在全球化背景下,高等教育的跨境交流与合作成为了我国教育事业走向国际化的重要渠道。我国与东盟之间的文化教育交流在随着中国-东盟自由贸易区建成之后更加频繁。但目前由于政治经济原因,加上跨文化的障碍,使得我国与东盟跨境教育面临例如学位不能互相认证。在当前形势下发展中国与东盟的跨境教育,要通过跨境教育政策的完善,合作机制的深化改革来实现。     

大学生体育教育政策运行效果评估技术的国内外对比及其结合运用的优势

本文对国内外大学生体育教育政策运行效果评估技术进行了对比研究和深入分析,详细阐述了二者各自的优势与不足,明晰了国内外大学生体育教育政策运行效果评估技术之间的区别,深入论证了其综合运用优势。     

台商投资重庆现状及其投资环境分析

根据"台湾区电机电子工业同业公会"2009年的《TEEMA调查报告》,重庆市的台商投资环境近年来不断改善。渝台交流平台的搭建、内陆开放高地的建设、国家优惠政策的支持、产业基础的良好配套、信息产业的打造等有利于重庆进一步吸引台商投资。但重庆整体投资环境与东部沿海地区尚存差距,面临其他中西部地区的激烈争夺、物流成本偏高、经济外向度不强等因素也将在一定程度上制约台商投资重庆。重庆市在招商引资中要吸取东部地区的经验教训,完善相关引资优惠政策并保持延续性,提升行政透明度;要加强金融改革和知识产权保护,并加快构建现代化综合运输体系。