Invisible or Mainstream? Disability in Surveys and Censuses in Low- and Middle-Income Countries

Social Indicators Research - This paper examines to what extent household surveys and censuses in low- and middle-income countries include disability questions and the types of questions under use....     

数字经济时代我国税收征管法律制度的改良路径

我国传统自然人税源管理制度和国际税收管辖权划分规则因经济数字化冲击暴露出既存缺陷。通过借鉴域外国家和国际合作组织的税制改革措施和提案，我国可尝试建立自然人数字税务账户，完善自然人纳税申报制度，并从实体法和程序法两方面修缮配套税收征管法律。同时，根据国际税收环境的变化分别采取短期、远期方案构建数字服务税制，引入数据存在原则作为判别常设机构的新标准，并重新考量利润分配的要素权重，以防止数据价值流失，维护国家税收主权。     

工程教育专业认证背景下培养目标的持续改进研究 ——以成都理工大学石油工程专业为例

加入《华盛顿协议》是我国工程教育迈出的重要一步.成都理工大学能源学院自2016年申请石油工程专业认证以来,总结整理了针对不同评价主体、针对培养目标合理性的座谈、访谈交流和问卷调查.基于评价认识,从"四大支柱说"体系下的培养目标内涵、与专业定位匹配度、适应行业发展情况以及与毕业要求的对应支撑关系四大方面进行了培养目标持续改进分析.在已有培养目标合理性评价与改进机制基础上,形成了更加适应行业趋势和需求,定位明确、层次清晰、逻辑结构合理的培养目标内容,为提高专业培养目标认识水平和专业认证工作有序开展提供有益借鉴.     

基于学生能力提高的混合式实验课教学模式研究

实验是理论课程的验证和深化,对提高学生知识和技能、创新和探索能力等方面有着不可替代的作用.在我国大力实施课程改革之际,结合先进的混合式教学理论与实践,对《城市广场规划设计》实验课教学模式改革进行探索,为提高学生能力、拓展思政教学手段、实施开放式教学提供理论基础.     

市场不确定性、产业扶贫项目参与对农户贫困脆弱性的影响

探讨市场不确定性、产业扶贫项目参与对农户减贫效果的影响机制,对于管控产业扶贫项目实施风险、提高产业扶贫绩效具有重要现实意义。利用陕西省秦巴山区776户农户调研数据,借助两阶段最小二乘法和内生转换回归模型实证研究了市场不确定性、产业扶贫项目参与对农户贫困脆弱性的影响,并在反事实假设的基础上估计了农户参与产业扶贫项目对贫困脆弱性的平均处理效应。实证结果表明:农户产业扶贫项目参与能有效缓解贫困脆弱性,相较于未参与农户,参与农户贫困脆弱性显著降低26.22％。进一步研究表明,市场不确定性显著抑制农户产业扶贫参与,且加深了农户贫困脆弱性。基于此,从合理选择产业扶贫项目、搭建有效利益联结机制、优化农业保险体系等方面得出针对性的政策启示。     

A quadratic time exact algorithm for continuous connected 2-facility location problem in trees

This paper studies the continuous connected 2-facility location problem (CC2FLP) in trees. Let \(T = (V, E, c, d, \ell , \mu )\) be an undirected rooted tree, where each node \(v \in V\) has a weight \(d(v) \ge 0\) denoting the demand amount of v as well as a weight \(\ell (v) \ge 0\) denoting the cost of opening a facility at v, and each edge \(e \in E\) has a weight \(c(e) \ge 0\) denoting the cost on e and is associated with a function \(\mu (e,t) \ge 0\) denoting the cost of opening a facility at a point x(e, t) on e where t is a continuous variable on e. Given a subset \(\mathcal {D} \subseteq V\) of clients, and a subset \(\mathcal {F} \subseteq \mathcal {P}(T)\) of continuum points admitting facilities where \(\mathcal {P}(T)\) is the set of all the points on edges of T, when two facilities are installed at a pair of continuum points \(x_1\) and \(x_2\) in \(\mathcal {F}\), the total cost involved in CC2FLP includes three parts: the cost of opening two facilities at \(x_1\) and \(x_2\), K times the cost of connecting \(x_1\) and \(x_2\), and the cost of all the clients in \(\mathcal {D}\) connecting to some facility. The objective is to open two facilities at a pair of continuum points in \(\mathcal {F}\) to minimize the total cost, for a given input parameter \(K \ge 1\). This paper focuses on the case of \(\mathcal {D} = V\) and \(\mathcal {F} = \mathcal {P}(T)\). We first study the discrete version of CC2FLP, named the discrete connected 2-facility location problem (DC2FLP), where two facilities are restricted to the nodes of T, and devise a quadratic time edge-splitting algorithm for DC2FLP. Furthermore, we prove that CC2FLP is almost equivalent to DC2FLP in trees, and develop a quadratic time exact algorithm based on the edge-splitting algorithm. Finally, we adapt our algorithms to the general case of \(\mathcal {D} \subseteq V\) and \(\mathcal {F} \subseteq \mathcal {P}(T)\).     

Family Characteristics and Mate Selection: Evidence From Computer‐Assisted Dating in Japan

Research on mate selection rarely considers singles' preferences for their future partners' family configurations and experiences. Using online dating records from a matchmaking agency in Japan, a society with a strong emphasis on family and kinship, we examine how singles' responses to date requests correspond to potential mates' family circumstances. Results showed that singles' preferences for potential partners' family characteristics stem from a concern about future obligations toward the partner's family and stereotypes associated with certain family traits. Singles are less likely to accept requests from those from large families, which are seen as traditional. Being from a large family, however, hampers individuals' dating chances more if they are firstborn and have no brothers, two conditions that make them the designated child to care for elderly parents. We also find that Japanese singles seek partners with more of the universally valued family traits rather than traits similar to their own.     

网络视频实时在线评论用户认可度的影响因素

目前，网络视频实时在线评论激增带来的信息爆炸，使实时在线评论信息管理成为重要议题。以往对实时在线评论的研究多集中于个人行为结果方面，而缺乏对实时在线评论信息管理问题的关注；同时，现有视频网站对实时在线评论信息的管理也存在诸多局限。以爱奇艺视频网站热度榜中的电影为样本，基于信息质量维度框架并采用Tobit模型对实时在线评论用户认可度的影响因素进行研究，结果发现：实时在线评论的新颖性、相似性、情感倾向性和信息丰富性，均对实时在线评论的用户认可度存在显著影响，其中新颖性和相似性影响作用最大。视频网站可以据此进一步强化实时在线评论管理，改善用户的体验，保持用户的粘性。     

中国网贷行业兴衰史的教训与启示

在过去的十多年中,P2 P网贷作为曾经的媒体热点即将退出历史舞台,但是其发展的兴衰史为完善我国金融治理体系和治理能力现代化提供了宝贵经验,即金融必须坚持持牌经营,加快打破市场刚性兑付步伐,强化金融协调监管,坚持"严处罚"的监管原则,强化遏制人的劣根性教育,大力发展监管科技模式,构建长效监管体系并切实重视行业自律管理等.此外,还要进一步强化金融坚守服务实体经济初心,加强金融消费者权益保护,将金融风险攻坚战转入持久战,加强监管,将严监管的态势一直保持下去.