Tax-based research and data on non-profit organisations

Tax-exempt, non-profit organisations represent a significant and growing sector within the US economy. Between 1975 and 1990, assets of tax-exempt organisations increased in real terms by over 150 per cent while the revenue increased by over 227 per cent. This compares to a growth in real GDP of 52 per cent over the same period. A variety of tax policy issues on tax-exempt organisations and the non-profit sector can be addressed using several sources of data collected by the IRS from federal information and tax returns of exempt organisations. The Statistics of Income (SOI) Division, using sample data, conducts studies of many of the different components of the tax-exempt sector, including non-profit charitable organisations, organisations exempt under sections 501(c)(4)-(c)(9), private foundations and 4947(a) charitable trusts, and the unrelated business income of tax-exempt organisations. Income statement, balance sheet and other financial data, as well as a great amount of non-financial information, are collected in these SOI studies. The primary purposes of this article are: first, to document the role of the non-profit sector in the US economy and the evolving growth and change within the sector from the mid-1970s through to the present; and, second, to describe the ongoing SOI studies of tax-exempt organisations, the products and services available through SOI, and the future statistical plans at SOI for data collection and analysis of tax-exempt organisations and the non-profit sector.     

山西寺庙戏场建筑研究--戏台位置剖析

山西的戏曲文化历史悠久 ,与之相应 ,山西的戏场建筑数量多、价值高。在大量实地调研的基础上 ,从戏场建筑的功能特点出发 ,阐释了山西传统寺庙戏场的布局特点 ,论述了戏台和山门之间几种常见的位置关系。     

聚焦口径轴向电磁能的研究

对均匀振幅，凹冰面相位分布的圆口径天线和矩形口径天线的轴向辐射场进行研究、绘出了不同口径尺寸和焦距下的电磁能分布曲线。研究表明：电磁能可以聚焦在菲涅耳区或近区，口径增大时聚焦强度迅速提高，长距离的电磁能聚焦必须进行大口径天线的研究和应用。     

Dimensions of Participation in a Professional Social-Movement Organization

Differential participation after recruitment remains a black box in the social-movement and voluntary-association literatures. This paper identifies several dimensions of membership participation in a professional social-movement organization (SMO) with a national membership and analyzes the determinants of differential involvement in these forms. In general, members' ideological beliefs, social and organizational ties, perceptions about their SMO, and communication with SMO officials all predict participation across the various forms. Our findings extend previous work on differential participation in three ways. First, we statistically isolate cultural dimensions of postrecruitment participation and, in so doing, complement recent ethnographic research. Second, our findings suggest that the distinct dimensions of external and internal participation found by Knoke (1988) in a national sample of voluntary associations may not generalize to national SMOs studied individually. Third, our results indicate that models combining ideological and microstructural factors should explain the multiple forms of participation in SMOs lacking these distinct dimensions.     

高精度渗碳控制方法

在采用电阻法直接测控碳势的方法中,提出了一种分段参数调节增量式PID算法,通过实际调试和理论推导表明,渗碳工艺过程控制具有控制超调量小、过渡时间短、精度高、软件实现方便等优点,稳定后碳势控制精度可达±0.03%。     

The Decline of Barriers to Immigrant Economic and Political Rights in the American States: 1977–20011

State governments exercise significant powers to regulate the economic and social activities of resident aliens. We review the laws of the six leading states of immigrant settlement regulating access of noncitizens to 23 occupations, updating existing studies from 1946–77. Citizenship requirements for these occupations have plummeted, a change we attribute to federal court decisions, advisory opinions of state attorneys general, and state legislative and administrative action. There are numerous additional citizenship requirements in the statutes of the six states, although these appear to be poorly enforced. The authority of states to regulate their political communities is the most important remaining constitutionally valid basis of citizenship requirements. States define their political community broadly, leading to questionable exclusions of noncitizens from important activities.     

村民自治的公共选择研究

选举制度是民主制度的核心 ,选举的得失直接关系到民主的真实性。选举过程是选民和候选人的互动过程 ,他们为了各自的利益而进行角逐。必须以选举理论指导村民选举的实践     

开放与经济绩效：中国和亚洲新兴工业经济体的比较研究

通过对中国和亚洲新兴工业经济体(NIEs)发展经验的比较,认为中国作为世界最大的发展中经济体,其发展对世界经济产生着巨大的影响,在“渐进性”开放政策的实施过程中,中国的外汇制度、国际贸易和外商直接投资(FD I)正在逐步实现自由化,试图从中探询出这种“渐进性”开放过程是如何影响中国经济的发展的。     

论钢琴演奏中心理素质的培养

钢琴演奏者必须具有良好的心理素质。如何克服演奏过程中的不良心理 ,使演奏者的实际水平得以充分发挥 ,本文作了较系统的探讨     

作业成本法存在的问题及相应对策

作业成本法与传统成本计算最大的不同在于它不是以成本论成本 ,而是把着眼点放在成本发生的前因后果上 ,实现了成本计算与控制的结合。作业成本法的关键在于划分作业、寻找作业动因。本文在介绍作业成本法理论的基础上 ,重点探讨如何对第四类作业即发生间接成本、期间费用的作业进行划分 ,寻找作业动因