男权话语遮蔽下的婚姻真相揭示——试论林海音对台湾女性文学的开拓

作为大陆迁台的新移民女作家,林海音不仅以其多栖文学家的活动为台湾文坛创造了一段黄金般的"纯文学岁月",更以其丰富的文学创作,成为台湾女性文学的奠基人.林海音的小说题材,皆以女人、婚姻、家庭为中心,呈现不同时代里的女性生存命运,揭示男权话语遮蔽下的婚姻真相,体现出反封建的文学启蒙精神.林海音也由此成为台湾女性世界的代言人.     

正确区分贫困生与假贫困生的方法

恶意拖欠学费问题已经成为困扰高校发展的一个顽疾.调查发现,各高校之所以不能采取强制措施催缴学费,很重要的一个原因是不能正确区分贫困生与假贫困生.探讨正确区分贫困生与假贫困生的方法,希望对各高校解决这一问题提供一些有益的帮助.     

论现行税制下的企业所得税纳税筹划

在现行税制下,详细了解纳税筹划的界定和意义,并掌握企业所得税筹划各种内容和方式,不仅是企业利益最大化的重要途径,也是促进和提高企业管理水平的一种方式。     

戏钱与赏封——考察明清堂会演剧形态的别一视角

从演出酬劳的角度考察明清堂会演剧的形态,是全面呈现堂会演剧风貌的一个可资参照的侧面明清堂会演剧酬劳主要由戏钱和赏封构成,酬劳的获得与演员技巧、戏班声誉等相关,更与堂会观众的心情与好相联系。堂会观剧者对戏曲的利用原则与利用方式,既促成了堂会演剧特有的俗规,使堂会演剧成为戏曲演史上独具特色的形式,同时,堂会观众艺术欣赏之外的其他功利原则也束缚和影响了戏曲发展。堂会演剧中,钱的涨扬与赏封的获得方式从一个侧面鲜明呈现出戏曲在古代社会存在的情形和意义。     

“The Motherhood Wage Gap for Women in the United States: The Importance of College and Fertility Delay”

One of the stylized facts from the past 30 years has been the declining rate of first births before age 30 for all women and the increase rate of first births after age 30 among women with four-year college degrees (Steven P. Martin, Demography, 37(4), 523–533, 2000). What are some of the factors behind womens decision to postpone their childbearing? We hypothesize that the wage difference often observed between like-educated mothers and non-mothers (Jane Waldfogel, Journal of Labor Economics, 16, 505–545, 1998a; Journal of Economic Perspectives 12(1) 137–156, 1998b) may be affected by the postponement of childbearing until after careers are fully established. Hence, we focus on college-educated women because they are typically more career-oriented than their non-college educated counterparts and also the group most often observed postponing maternity. We use individual-level data on women from the 1979 National Longitudinal Survey of Youth (NLSY79) in order to control for individual-level unobserved heterogeneity as well as human capital characteristics, such as actual work experience, in our empirical analysis. We estimate wage equations, first producing base-line results to compare to the existing literature. Then, we expand the basic wage equation model to address fundamental econometric issues and the education/fertility issue at hand. Our empirical findings are two-fold. First, we find that college-educated mothers do not experience a motherhood wage penalty at all. In fact, they enjoy a wage boost when compared to college-educated childless women. Second, fertility delay enhances this wage boost even further. Our results provide an explanation for the observed postponement of maternity for educated women. We argue that the wage boost experienced by college-educated mothers may be the result of their search for family–friendly work environments, which, in turn, yields job matches with more female-friendly firms offering greater opportunities for advancement.JEL Codes: J13 and J3     

Bank Business Models at Zero Interest Rates

We propose a novel observation-driven finite mixture model for the study of banking data. The model accommodates time-varying component means and covariance matrices, normal and Student’s t distributed mixtures, and economic determinants of time-varying parameters. Monte Carlo experiments suggest that units of interest can be classified reliably into distinct components in a variety of settings. In an empirical study of 208 European banks between 2008Q1–2015Q4, we identify six business model components and discuss how their properties evolve over time. Changes in the yield curve predict changes in average business model characteristics.     

The Use of Telematics Devices to Improve Automobile Insurance Rates

Most automobile insurance databases contain a large number of policyholders with zero claims. This high frequency of zeros may reflect the fact that some insureds make little use of their vehicle, or that they do not wish to make a claim for small accidents in order to avoid an increase in their premium, but it might also be because of good driving. We analyze information on exposure to risk and driving habits using telematics data from a pay‐as‐you‐drive sample of insureds. We include distance traveled per year as part of an offset in a zero‐inflated Poisson model to predict the excess of zeros. We show the existence of a learning effect for large values of distance traveled, so that longer driving should result in higher premiums, but there should be a discount for drivers who accumulate longer distances over time due to the increased proportion of zero claims. We confirm that speed limit violations and driving in urban areas increase the expected number of accident claims. We discuss how telematics information can be used to design better insurance and to improve traffic safety.     

北宋名相韩琦在定州

韩琦是北宋著名的政治家,历仕仁宗、英宗、神宗三朝,功绩卓著,对北宋政局产生了较大的影响。他在边陲重镇定州为帅的五年中,整顿军队,增强国防,为政爱民,造福一方,深得百姓的拥戴,显现出他忧国忧民的士大夫情怀。     

个体价值的高扬:杨朱思想新论

“轻外物、纵情欲、达生死、尚无为”是《冲虚经.杨朱篇》的主要内容,其思想核心是轻物重生,全性保真,注重个体生命生存的意义和个性的阐扬。     

基于协同救助的海上救助报酬合理分配方法

海上救助报酬是为鼓励人们冒险参与海上救援,由受益人给予救助人的补偿和回报,具有射幸性,奉行“无效果、无报酬”的给付原则。本文以救助方成本性和非成本性投入对救助效果的贡献为依据,首先对各方的成本性投入进行补偿;然后从资源要素的关键性和参与人的重要性两个维度对各救助方的贡献进行综合评价,并按贡献度对“剩余”部分进行二次分配,两次分配之和即为各救助方所获得的分配总额。通过运用“重购成本”和Shapley值法分别对资源要素的关键性和参与人的重要性进行客观度量,该方法可同时解决共同救助报酬的外部分配与内部分配问题,不仅避免了目前各国司法实践中按成本投入比例进行分配的不合理性,也更能体现相关国际公约和国内立法有关救助报酬分配的原则。