Psychological taxing in Flemish municipalities

We analyse whether the psychological pricing in the private sector has a public sector counterpart in tax policy. Analysing the main theoretical arguments for the existence of price points, and applying them to the public sector, suggests that psychological taxing reveals itself by the use of non-0 ending tax rates. The tax rate endings of the local income taxes, which are set by 308 Flemish municipalities in the fiscal year 1998, suggests the presence of psychological taxing. Non-0 endings occur more frequently in municipalities where demand for public policy is more elastic (and where, therefore, the benefits to the politicians from setting a tax just below a tax point is higher). The pre-tax income inequality and the level of the tax rate positively affect psychological taxing. The latter effect is reinforced in those municipalities where the existing tax rate is above the average tax rate in neighbouring municipalities and below their neighbours’ minimum, although this effect has a limited effect and is offset the further below the minimum the tax is set.     

Local spatial data infrastructure, Trujillo-Peru

The development of a Municipal Information System, or currently better known as a local spatial data infrastructure, is considered complex due to the required inter-institutional relationships. In many developing countries Geographical Information Systems (GISs) are introduced but the benefits are modest as no changes take place in technical and organisational structure of organisations. Digital databases and computer-aided design (CAD) maps are mushrooming in great variety within different private and public institutions, municipal organisations and even within single departments and with structures similar to the paper period and thus operating on a stand-alone basis.Many national mapping agencies are not able to provide large-scale digital urban base maps, while the absence or low quality of cadastres makes those basic core data sets unavailable or inaccessible. The result is that duplication and incompatible data are frequently observed and also donor-driven stand-alone projects have a limited impact through the lack of institutional embedding and are not able to mature from the project to the institutional level. However, a positive sign is that there is an increasing awareness among data producers and consumers that investments in the development of digital data sets should be combined to reduce costs and increase benefits from especially GIS, and information and communication technology (ICT) in general.Within Trujillo a long-term vision was developed to make full use of ICT and GIS to modernise all operations of the Municipality to increase the efficiency and effectiveness of its tasks. However, large investments are not feasible due to the very limited municipal budgets. To guarantee the support of the municipal council, short-term results are required. This paper describes three ‘products’ as part of the vision to develop through a step-by-step approach a local spatial data infrastructure for Trujillo.The three, rather different, products are:

1. fiscal cadastre, to increase municipal revenues through property taxation;

2. an ‘environmental atlas’ based on a compatible spatial and attribute data sets from a variety of organisations; and

3. a municipal website with interactive GIS and meta data information.

The paper concludes with some comments on the institutional and political requirements for the successful development of a local spatial data infrastructure and stresses that such an infrastructure is not a product but an incremental development process that will progress only in case such a process is simple, cost effective, user-friendly, and flexible with clear products.Political interest and institutional stability and genuine interest for inter-institutional cooperation will add much to the success of this process.     

从呐喊到流言--鲁迅与张爱玲相同点之比较

鲁迅和张爱玲分别是主流文学和非主流文学的代表,他们之间存在着某些共同之处。二者在现代文学史上都被无情地扭曲了,一个是“红色经典”,现代文学的奠基人,被误读的大师;一个是个人主义的“靡靡之音”,长期被排斥在文学史之外。二者对人性的弱点都有深刻的了解和体会,在探讨现代人的生存处境时表现出深刻的悲剧精神。此外他们的创作都显示出相当成熟的象征印象主义与写实主义相调和的审美追求。     

近代留美学生与中美教育交流研究

近代留美学生既是中美教育交流的产物,也是学习与回报美国教育、有组织交流的主要动力与媒介。他们推动的交流在实践中虽有种种局限,但在双向、平等、立体的进行中仍不失灵活、深刻而日趋完整。     

土工合成材料与风积砂土界面作用特性的试验研究

土工合成材料加筋土工程中．土工合成材料与土的界面作用特性是关键的技术指标．因此利用直剪试验和拉拔试验研究土工合成材料与土的界面作用特性是非常必要的．本文以经编土工格栅、无纺土工布和土工网为加筋材料，以风积砂为填料。通过直剪试验和拉拔试验研究土工合成材料与风积砂土的界面作用特性．为沙漠地区土工合成材料加筋风积砂土工程提供一些依据和参考．     

试析高校青年教师群体心理特征

高校青年教师群体是自发的、松散的、非正式的群体。他们因共同的理想信念、相同的兴趣爱好、相近的情感习性以及共同的地域等因素而自发形成不同类型的非正式群体。由于青年教师的成长环境、学历层次、社会地位以及所承担的繁重的教学科研任务和巨大的事业发展的压力等,使得高校青年教师的群体心理具有一定的特征。     

追求卓越 办好大学

在讨论了高水平大学的基本概念和基本判据的基础上,结合河南工业大学的实际阐述了办好高水平大学的理念和方法.     

论大学生主导价值观教育的基本内容

在价值观多元化的社会现实面前,当代大学生价值观总体上是积极、健康、向上的,但部分大学生中也存在对社会主导价值观的偏离。只有加强以理性的爱国主义、中国特色社会主义和现代集体主义为主要内容的主导价值观教育,才能正确发挥社会主导价值观的导向作用,促进当代大学生的全面发展。     

古代建筑书籍翻译的特点及直译与意译互用

中国几千年文化博大精深,中国古代建筑在世界建筑史上享有盛名。怎样让外国读者看懂并欣赏中国古代建筑文化,是外语工作者肩负的重任。文章从介绍反映安徽古代建筑书籍翻译中的特点入手,阐述译者应采用直译与意译互用的手法,把安徽古建筑的风貌展示在中外读者面前。     

构建有中国特色的老年人生活质量体系

构建有中国特色的老年人生活质量体系,需要立足我国老年人口国情,洞悉老年人生活质量的特征和内容。有中国特色的老年人生活质量具有民族性、区域性、传统性、伦理性、宗教性、娱乐性等10大特征,涉及经济、家庭、婚姻、健康、教育、情趣等10个方面的内容。