书法文化链与“大书法文化”发展战略研究——关于中国书法文化产业发展的战略规划的评述和展望

作为中国文化象征的中国书法，其发展必须从宏观文化角度进行考虑，需要一个宏观跨领域的战略规划指导。本文提出了一个建立于书法文化链基础上的发展战略构想。在总结了中国书法的书法文化链是书法在中国文化体系中起到链接、枢纽、节点功能并形成的涉及面广、内容丰富和底蕴深厚的文化体系和集群；在此基础上的“大书法文化”发展战略对书法文化的全面弘扬和可持续发展、乃至对促进带动我国视觉艺术产业发展，具有重大意义。本文同时提出了基于“大书法文化”理念的书法文化发展纲要的研究内容构想，并探讨和展望了书法文化的价值体系、书法文化目前发展的现状和主要问题、书法文化在国民经济地位测算、未来学术研究等相关关键问题。     

企业税收成本的构成及其优化

企业税收成本是企业进行生产经营决策的重要依据。本文将企业税收成本与生产经营成本进行了比较，探讨了企业税收成本的构成及其特征，并在此基础上提出了优化企业税收成本的思路。     

对企业税务会计要素的若干思考

从企业税务资金运动的内容和特点分析企业税务会计要素的形成,并对税务会计中的计税资产要素、应税收入要素、抵税费用要素以及非应税收入要素和非抵税费用要素进行分析和探讨。     

加入世界贸易组织对中国经济的影响

文章简介中国与世贸组织前身———关税及贸易总协定的关系。中国为复关入世作了认真的努力 ,由于美欧等国要价太高 ,中国入世一波三折。中美、中欧现已达成协议 ,中国近期即将入世。入世给中国经济发展带来良好机遇 ,也带来巨大挑战。从近期、中长期来看 ,入世对中国社会经济的发展是利大于弊。     

安徽省税收负担与经济增长协调性的实证研究(1978-2006)

通过计量经济学的多元回归模型、协整检验和格兰杰因果关系检验对1978—2006年安徽省的税收负担和税收弹性等问题进行定量分析,结果表明经济总量和财政收入之间存在一种长期的均衡关系,但财政收入变动对GDP变动没有显著影响;财政收入变动是财政支出变动的原因,而财政支出变动不是财政收入变动的原因,说明安徽省财政收支总体上还是一种"量入为出",而非"量出为入"的结构。     

论高校报纸新闻策划的创新性原则

本文从现代思维学和传播学的角度研讨报纸新闻策划的意义、原则、和本质规律．倡导新闻策划对新闻价值的开拓与创新，不断增强新闻求新、求真、求深、求美的传播功能，不断提升新闻的人文意识和创新精神。     

下岗职工劳动关系改革的思路与对策

改革劳动关系是解决下岗职工再就业的关键。目前国有企业下岗职工所面临的劳动关系 ,是计划体制与市场体制交替过程中由体制错位导致的一种混乱劳动关系。改革当前劳动关系的对策有 :消除下岗职工流动的制度障碍 ;建立完善的劳动力信息网络体系。     

Creating a distinctive business career outcome programme

This article describes how a small private business school, accredited by the Association to Advance Collegiate Schools of Business, reengineered its career services programme to become a premier programme in the United States. Drawing on theory of involvement, the research gives business schools a strategy to improve business career placement through capital support, student engagement, corporate engagement, alumni engagement, faculty engagement and continuous improvement initiatives. Further, two major outcome categories (i.e. supportive outcomes and end outcomes) are identified and various measures are discussed. Supportive outcomes indicate growth in the number of on-campus business recruiting career events, high internship evaluations by internship supervisors and significant increase in students’ satisfaction with career services. End outcomes provide strong evidence for placement rate success with a 98% career placement rate for the past four years, significant increase on mean starting salaries of graduates across the years following the implementation of the strategic changes, improved quality of positions attained by graduates, and professional success of alumni in their positions. The impact of strategic changes on school ranking, enrolment and donor support are also discussed. The research proposes a model of student career success and identifies various elements influencing the success of such programmes.     

试论民国时期山东的盐税改革

民国时期山东进行了盐税改革。改革牵动着相关各方的利益,遇到了重重阻力,因而改革采取了渐进的方式。期间历经盐税征收机关的调整、民初盐税的统一改革和其后的继续调整三个阶段。山东的盐税改革实现了税目由繁到简、税率由乱到治的转变,税收稳定增长,但税率仍未最终统一。尽管此期山东的盐税改革仍不彻底,还是取得了显著成就。     

EFL teachers’ perceptions of English language policy at the elementary level in Taiwan

Due in large part to the trends towards economic globalization, English has become the most widely disseminated and ubiquitous international language. The purpose of the study was to investigate what Taiwan’s EFL teachers at the elementary level believe about the policy of English as a compulsory subject and how they perceive the benefits and obstacles of the policy’s implementation. Ten elementary English teachers in Tainan City and its suburban areas participated in this study. Data were collected through teachers’ interviews, classroom observation and document analysis. Results found that all ten teachers agreed with the policy for English as a compulsory subject at the elementary level. They observed both positive and negative sides of this top‐down policy. Classroom observation and interview data revealed that EFL teachers had to plan their English classes with the constraints on a large class of students with mixed levels of proficiency, limited teaching hours and resources. Parents’ expectations of and attitudes towards English learning also became an obstacle.