房地产企业涉税账务处理

房地产开发企业在经营过程中涉及大量税种,相关涉税会计账务处理内容复杂、账务处理难度较大,在实务操作中是一大难点。相关文献大都是从不同税种的角度进行阐述,不利于会计实务操作。本文分析了房地产开发企业的经营特点和其所涉及的税种,以及在项目设立阶段、发开建设阶段、商品销售阶段不同的账务处理。     

The Changing Pattern of Wage Returns to Education and its Implications

It is commonly believed that labour‐market returns to education are highest for the primary level of education and lower for subsequent levels. Recent evidence reviewed in this article suggests that the pattern is changing. The causes of such changes, and their implications for both education and labour‐market policy, are explored.     

南宋遗民词审美特征再探

南宋遗民词的审美取向和艺术创造，主要即是清空、醇雅，这和南宋遗民词人的隐居生活密切相关，和他们隐居不仕的文化心理相契合，是词人在潜身草野、怡情山水的生活中为了求得对不可忍受现实痛苦的一种暂时性精神超脱相一致的审美选择，这种审美选择在词史上具有独特的地位与价值。     

Alternative Medicine and Herbal Use Among University Students

Abstract

Objective: This study sought to (1) examine perceived stress and resources to cope with stress as predictors of emotional eating during the transition to college and (2) determine whether body mass index (BMI) moderated the emotional eating-stress relationship. Participants: Participants were 97 college freshmen (73% female; BMI: M = 25.3 kg/m², SD = 5.7 kg/m²). Research was conducted in September 2012. Methods: Participants completed the Perceived Stress Scale, Emotional Eating Scale, and Eating and Appraisal Due to Emotions and Stress Questionnaire during the first month of college. Height and weight were measured objectively. Results: BMI moderated the relationship between perceived stress and emotional eating. Higher stress predicted greater emotional eating for the lower BMI groups, but not the highest group. Greater resources to cope with stress predicted lower emotional eating. Conclusions: Greater perceived stress and poorer resources to cope with stress may contribute to emotional eating during the transition to college. The relationship between perceived stress and emotional eating may vary by BMI.     

从"神"到"人"与从"圣"到"凡"——中、西近代启蒙思想文化运动差异一论

东西方都曾经历资产阶级思想启蒙运动,但二者的表现形态有着明显的差异。这种差异非一端可尽。本文就意识形态领域观察,论述了明显不同的一点,即:西方突出表现为从神到人,而中国则突出表现为由圣到凡。文章并对中国形成此种特点的根源,从中国管制架构即政权、神权、教权(教化)相互关系的基本传统,和明中叶以来心学空前昌盛的客观形势,以及王学左派的独有特质所提供的契机等方面,做了扼要的分析,具体阐明了从圣到凡的转化轨迹。     

依法治国视野下大学生法治意识培养探析

历史的实践表明＂人治＂是腐朽落后的它阻碍人类社会的发展。党的十七大提出了加快建设社会主义法治国家的奋斗目标。我们在贵州高校进行了800人的抽样统计分析。总体上看大学生的法治意识带有明显的不成熟性和矛盾性。为此,高校法治教育应针对存在的问题采取措施,如转变教育观念、改进教学方式、调整教学内容、提高教学水平等,以引导大学生增强法治意识,对依法治国作出应有的回应。     

毛泽东思想与中国特色社会主义理论体系研究综述

党的十七大以来,关于中国特色社会主义理论体系是否应该包括毛泽东思想和如何认识＂始于毛,成于邓＂说法的争论不断。前者占主导地位的观点是：中国特色社会主义理论体系与毛泽东思想分属于马克思主义中国化两次飞跃产生的伟大理论成果,从逻辑上、理论上、起点上讲二者都存在很大差异,因此,该理论体系不应包括毛泽东思想。关于后者,从探索中国社会主义建设道路的角度看,可以说＂始于毛,成于邓＂;但就改革开放后特别是建立社会主义市场经济体制这一改革目标确立后所形成的一系列新的理论而言,此命题就难以成立了。     

可译性与不可译性的互补性

语言不可译性以语言独特性为前提，蕴含着对语言与语言共同体的表达方式、思维方式、精神特质等因素之间对应关系的认同。对可译性的主张是以否定上述对应关系为前提，实际上是对不可译性的存在前提的忽略与回避。不可译性与可译性之间表面的对立所遮蔽的是二者对语言不同层面的关注。二者之间的关系是互补关系。     

Staff and youth views on autonomy and emancipation from residential care: A participatory research study

The use of participatory approaches in designing services is still relatively uncommon. In this study, we helped design a service to support the transition of youth from residential care to independent living by exploring the perspectives of staff and of youth regarding: (a) the concept and development of autonomy; and (b) key factors in developing this type of service. We gathered the data through 10 interviews with staff (n = 10) and 4 focus groups with youth (n = 21), and subjected the data to a thematic content analysis. Staff defined autonomy as self-regulation and self-care, and identified three paths to foster autonomy – a sense of normality, meaningful relationships, and planning for emancipation. The staff and youth identified the following important aspects in designing the service: achieving normality (e.g. limited number of residents), promoting youth capacity (e.g. skill-building activities), providing social support (e.g. trust and respect between residents), and assuring guidance and boundaries (e.g. supervision of youth).     

《老子》生命思想的现代意义

《老子》仅仅五千字,却微言大义,句句都是名言隽语,蕴涵了无穷的智慧,历经几千年的风雨经久不衰,至今在人们的日常语言和处世原则中仍可看到其留下的印记。《老子》中提到的珍爱生命和贵身轻物思想,对今天开展生命教育仍有重要的指导作用。