刍议如何用好企业研发费用加计扣除

为了提高企业自主创新能力,支持企业开展研究开发活动,2008年12月10日,国家税务总局下发了《企业研究开发费用税前扣除管理办法(试行)》,根据2009年-2011年的具体操作过程实践,对加计扣除归集、核算进行归纳,以期企业全面用好研发费用的加计扣除政策,为企业创造更大的利润。     

Proposal for an integrative methodology to development the ergonomic program

This paper collects the experience for both, academic and professional practice, and deal with the stages and level of involvement from different elements in the organization. The work is focused in some kind of concentric cycles, the very outside circle is formed by those that interact with ergonomic process in a year period, and the inner cycles are those that acts in a daily or weekly intervention. The success of the program still depending on the good will of the managers, but any action directed on benefit of the people at work, enable the moral as well as indicators for health and safety.     

Publisher Correction to: An integrated dietary assessment increases feeding event detection in an urban carnivore

Urban Ecosystems - The Publisher would like to correct the introduced formatting errors on the caption of Figure 1 and in the data in Table 2.     

A Review and Proposal for a New Measure of Poll Accuracy

This article proposes a new measure of the predictive accuracy(A) of election polls that permits examination of both accuracyand bias, and it applies the new measure to summarize the resultsof a number of preelection polls. We first briefly review pastmeasures of accuracy, then introduce the new measure. Afterthe new measure is described, the general strategy is to applyit to three presidential elections (1948, 1996, and 2000) andto compare the results derived from it to the results obtainedwith the Mosteller measures. Then, the new measure is appliedto the results of 548 state polls from gubernatorial and senatorialraces in the 2002 elections to illustrate its application toa large body of preelection polls conducted in "off-year" raceswith different outcomes. We believe that this new measure willbe useful as a summary measure of accuracy in election forecasts.It is easily computed and summarized, and it can be used asa dependent variable in multivariate statistical analyses ofthe nature and extent of biases that affect election forecastsand to identify their potential sources. It is comparable acrosselections with different outcomes and among polls that varyin their treatment or numbers of undecided voters.     

Doing Sociological Films: A Proposal

This essay in an attempt to define, termino‐logically and methodologically, a certain sociological way of producing videos.

The aim is to clarify the possibility of making cinematographic products as sociological practice; trying to transcend the “autodeceit” caused by the cine‐eye. This is a methodological proposal that confronts the risk of misunderstanding reality, through the paradoxical adoption of a method based upon theatre and fiction.     

Semiotic Theory and Environmental Evaluation: A Proposal For a New Approach and a New Method

People evaluate their physical, urban environment through processes of interpretation. The environment is considered a collection of signs with symbolic content. With meaning neglected as a central issue, current theories are lacking. The theoretical background of this study is semiotics, while elements are drawn from symbolic interactionism and phenomenology. By means of a case-study the author has attempted to describe a new approach and methodology. The aim is to elucidate the processes underlying positive and negative evaluation of a modern shopping center. The analysis successively demonstrates differences in affective response, sign-vehicles, codes and meanings and, lastly, in beliefs and values connected to structures of relevance and life-situation of the consumer. The long-term purpose of the study is to identify the codes and values that operate within the consumption and production of the urban environment, and to describe the function of urban elements as a potential counterbalance against the colonization processes of the life-world.     

The Clinton Proposal and Old-Age-Based Rationing:

No abstract available for this article.     

Persisting Problems with Operationalizing Dual-Career Couples: A Proposal to Use the Term Dual-Income Couples

For decades, published articles regarding employed couples have used inconsistent terminology and loosely defined terms, thus hindering the comparability of findings. Articles drawing attention to this problem have been published, as long as 25 years ago. The first purpose of the current study is to see if these inconsistencies with terminology and definitions still exist in the literature by using content analysis. The second purpose of the current study involves seeing if dual-career couples can be consistently categorized as such. A sample of couples was recruited and three common operationalizations of a career were used to classify the participants as having a career or a job. This study verifies that inconsistencies still exist with the terminology being used and in determining which couples are members of dual-career couples. Most couples were not consistently categorized as dual career. I propose abandoning the practice of using the term “dual-career couple” and instead to use the more inclusive term “dual-income couple.” Researchers also should provide more detailed information about the couples used in their samples.