论部分“三资”企业的避税和反避税

目前,“三资”企业中存在着大量的“零”利润现象或亏损现象．但即使如此,部分“三资”企业却还在扩大其生产经营规模．究其原因是这些“三资”企业在有意识地进行避税活动,其结果是部分外商的母公司（跨国公司）大量获利,而我国的税收大量流失．因此,对“三资”企业的避税手及、影响避税的因素及反避税的对策等问题的分析和探讨应引起重视。     

The effects of children’s proximity‐seeking to maternal attachment figures during mild stress exposure on mood and physiological responses: An experimental study

In this study we investigated the effects of seeking versus avoiding proximity to mother on children’s emotional recovery from a stressor. Sixty children 9–12 years underwent a moodinduction procedure and were randomly assigned to seek proximity from or avoid an image of their mothers. The effect of this manipulation on children’s self‐reported negative emotions, skin conductance and heart rate variability (respiratory sinus arhythmia) was assessed. Higher levels of attachment anxiety were linked to more self‐reported sadness when children had to avoid mother, but no evidence for such an effect was found on a physiological level. For avoidant attachment, a similar pattern of results emerged, but both for self‐reported sadness and skin conductance.     

Gender differences in physical activity are partially explained by anxiety sensitivity in post-secondary students

Abstract

Objective: Female post-secondary students typically engage in less physical activity than their male counterparts. Given that women have greater anxiety sensitivity (ie, fear of arousal-based body sensations) and anxiety sensitivity is inversely related to physical activity participation, this study sought to determine if anxiety sensitivity mediates gender differences in self-reported physical activity. Participants and methods: A sample of 802 post-secondary students completed the Anxiety Sensitivity Index-3 and a Lifestyles Questionnaire in September 2017. Results: Women reported significantly less physical activity and significantly greater anxiety sensitivity. Anxiety sensitivity was significantly and inversely related to self-reported physical activity. A significant indirect effect of gender on physical activity via anxiety sensitivity was shown (B?=?5.56, SE?=?2.81, p?<?.05, 95% CI [1.31, 12.78], P_M?=?.0843). Conclusions: Results suggest that anxiety sensitivity partially explains gender differences in physical activity. Anxiety sensitivity reduction interventions might increase physical activity participation and reduce the existing gender gap.     

Contempt and disgust: the emotions of disrespect

Contempt and disgust share a number of features which distinguish them from other hostile emotions: they both present two distinct facets—a nonmoral facet and a moral one; they both imply a negative evaluation of the dispositional kind as well as disrespect towards the target of the feeling; and they trigger avoidance and exclusion action tendencies. However, while sharing a common core, contempt and disgust are in our view distinct emotions, qualified by different cognitive‐motivational features. Contempt is felt exclusively towards human targets, and implies sense of superiority over them, pessimistic feelings about their possibility of betterment, detachment from them, and avoidance driven by detachment; whereas disgust can be directed at a wide range of possible targets, and implies contamination sensitivity, fear of contamination, and fear‐driven avoidance. The differences between contempt and disgust are related to the different kinds of standard against which the target is evaluated, and the different kinds of disrespect engendered by the negative evaluation.     

Silence, Its Use and Abuse: A View from Self Psychology

This article seeks to explore the use and abuse of silence in the therapeutic process. A review of its many meanings will be illustrated by brief excerpts from case material, demonstrating that silence is a fertile mode in which the self may be enriched and strengthened. Silence can be understood as the source of quiet growth in which distortions of the self can be reflected upon and then transformed through greater recognition of opportunity and choice. It is the intention of this note to stimulate discussion of silence from the view point of other theories, as well.     

基于同时发射声纳环移动机器人导航系统

开发了一种能在未知环境下实现快速障碍检测与障碍回避的基于同时发射声纳环移动机器人导航系统。为了消除由于同时发射造成的串话干扰,提出了一种基于神经网络模式识别的过滤方法;并制作了由24个声纳传感器组成的声纳环安装到实际的移动机器人上,实现了扫描频率最大可达到66Hz的全景检测。系统中应用了动态窗口法来完成快速障碍回避的运动规划。实际的导航实验表明,系统可用于室内未知环境中的移动机器人快速导航。     

Cumulative Response to Sequences of Terror Attacks Varying in Frequency and Trajectory

There is a paucity of research examining public response to the cumulative effects of multiple related extreme events over time. We investigated the separate and combined effects of frequency and trajectory of terrorist attacks. A scenario simulation of a series of gas station bombings in Southern California was developed to evaluate respondents' affect, risk perception, and intended avoidance behavior using a 3 (frequency; low vs. medium vs. high) by 3 (trajectory; increasing vs. constant vs. decreasing) factorial design. For each of the nine conditions, three videos were created to simulate news broadcasts documenting the attacks over a three‐week period. A total of 275 respondents were included in the analysis. Results from analysis of covariances (ANCOVAs) indicate that trajectory of the sequential attacks (increasing or decreasing in frequency) predicts negative affect, risk perception, and avoidance behavior. In contrast, frequency predicts neither negative affect, positive affect, risk perception, nor intended avoidance behavior. Results from structural equation modeling (SEM) further indicate that the effect of negative affect on behavioral intention is mediated by risk perception and the effect of trajectory on risk perception is partially mediated by negative affect. In addition, both ANCOVAs and SEM model results suggest that (1) females experience less positive affect and perceive more risk than males, (2) respondents with higher income perceive more risk, and (3) younger respondents are more likely to modify their behavior to avoid the risk of future attacks.     

从笔记看古人对例外音变的探索

语音的演变是有规律的，但在规律之外总有一些零碎的例外。这些例外音变是语言研究的一个难点。古人在笔记中已涉及到例外音变的诸多因素，如语流音变、同义换读、字形的影响、避忌心理、方言的影响、反切的讹误等，这对于我们今天研究例外音变仍具有一定的参考价值。     

中国古代"名禁"现象述论

＂名禁＂是中国古代人名文化变革发展中的常见现象,其主要表现包括：其一,历代避讳礼法所引起的种种人名禁限规定。其二,封建国家对社会成员用字取名进行强制性干预,在人名字符的选择使用方面设禁立规,实施种种限制。其三,受趋吉避凶传统观念影响,古代官场社会对某些人名用字形成牵强附会的政治寓意禁忌,并由此导致官场中人因名的因素或荣或辱的仕宦命运改变。由于＂名禁＂规限在某种程度上否认了社会成员在人名字符方面的自主选择权利,从而使中国古代人名文化的变迁发展被打上了十分强烈的专制政治印记。     

“脸”还是“面”:私人关系视角下朋友圈评论的影响因素

基于印象管理理论、脸面观与私人关系视角,通过情景实验探讨了私人关系(强关系vs.弱关系)视角下朋友圈内容(情感性内容vs.工具性内容)对微信朋友圈评论的影响因素。研究发现：(1)私人关系在朋友圈内容与微信朋友圈评论的关系中具有调节作用,即弱关系下工具性内容会引发更多的朋友圈评论行为,强关系下情感性内容会引发更少的朋友圈评论行为;(2)私人关系在朋友圈内容与社会动机的关系中具有调节作用,即强关系下情感性内容比工具性内容更能激发人们的损失规避动机,弱关系下工具性内容比情感性内容更能激发人们的损失规避动机与自我提升动机;(3)损失规避动机负向影响微信朋友圈评论行为,自我提升动机促进微信朋友圈评论行为。此外,不同关系下,朋友圈内容引发微信朋友圈评论行为的作用路径不同。强关系下,情感性内容通过激发损失规避动机抑制微信朋友圈评论;弱关系下,工具性内容通过激发自我提升动机促进微信朋友圈评论。研究丰富了关于朋友圈评论的研究,并对营销人员合理利用朋友圈这一平台提供了理论建议。