黑格尔与经典作家论哲学体系的逻辑展开

我国改革开放以来,马克思主义哲学的体系创新逐渐成为马克思主义哲学的研究重点之一,作者认为重温黑格尔、马克思、恩格斯和列宁关于构建科学的哲学体系的思想对于推动这个问题的研究是有重要意义的。在作者看来,他们构建科学的哲学体系的主要原则是逻辑与历史一致,其具体表现是哲学范畴、原理从抽象到具体的过程。文章重点论述了列宁构建科学的哲学体系的思想。     

情境在古诗词教学中的作用

情境教学法在古诗词教学中有重要作用,通过拓宽教育空间、缩短心理距离、注重角色效应、领悟诗词谐趣等四种途径可以增强情境教学的效果。     

晋商文化及精神对现代工商管理的影响

晋商在明清发展到鼎盛时期,曾是在我国具有重要影响的商邦。他们在长期经营活动中形成的晋商文化以及节俭勤奋、明礼诚信、精于管理、勇于开拓的商业精神是其持续发展的精神动力,成为我国"儒商文化"继承和发展的典范,是我国商业文化史上宝贵的精神财富。弘扬晋商文化及精神,挖掘其内涵,坚持古为今用,将对新晋商的崛起和现代工商企业管理改革与创新产生极为深刻的影响。     

《 转运汉巧遇洞庭红》的商业解读

凌濛初<转运汉巧遇洞庭红>通过对金老汉藏财失财和文若虚随人出海,两次巧遇发财机会陡然暴富故事的描写,反映了明代中叶以后商业发展的具体场景,反映了关于相互需求的贸易原理和资本增殖的思想.通过文若虚形象的塑造,反映了作者经商和为人相统一的思想.从故事可知,明中叶后商业发展已经有了一定的规模和规范,但也还有一些不利于商业贸易更大发展的因素,如储运和金融手段的滞后等.     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

公共产品供给机制创新及其法律规制

供给机制不完善是造成公共产品供求矛盾的一个根本原因。现行单向的决策机制、一元的供给主体和垄断性供给方式带来诸多弊端。创新供给机制,建立自下而上多利益中心决策机制、建立包括政府、市场和第三部门在内的多元化供给主体机制和供给方式。法律规制中应赋予不同利益组织参与决策权,主体间供给责任分配。规制法律既有公法还包括私法,并遵循双重利益平衡和充分竞争原则。     

Consistencies and Inconsistencies: Mental Health, Compulsory Treatment and Community Capacity Building in England, Wales and Australia

In relation to mental health, it is clear that medicalized underpinnings,the provision of a clinically orientated evidence base for practiceand the need to contain ‘risk’ continue to be prioritized,particularly when compulsory intervention is considered. Thisis despite the increasing influence of a citizenship and socialjustice agenda which is being promoted by psychiatrists involvedin the development of ‘postpsychiatry’, as wellas by service users/survivors. These drivers are not mutuallyexclusive, but in the context of compulsory treatment, thereare clear tensions. In this article, the policy surroundingmental health and compulsory intervention in Australia and inEngland and Wales is explored. In the context of this discussion,three ways in which current government policy can be interpretedare examined and links made between these interpretations anddifferent ways of viewing the relationship between mental healthand community capacity building. With regard to social workpractice, it is argued that a response to mental ill healthwhich concentrates on an individualized ‘diagnose andtreat’ approach, which particularly comes to the foreat times of compulsory intervention, has limited capacity tofacilitate community engagement, foster social inclusion andgenerate reciprocal dynamics between positive mental healthand community capacity building.     

高校档案信息化建设滞后的原因与对策分析

面对目前高校档案信息化建设比较滞后的状态,高校要积极应对,更新观念,加大经费投入,培养既熟练掌握信息技术又精通档案业务的复合型人才,从而加快档案信息化建设的步伐.     

非英语专业研究生英语课程教学“需求分析”及应对策略

根据英国学者Tom Hutchinson和Alan Waters的需求分析理论,通过问卷形式对合肥工业大学非英语专业110名研一新生进行调查,并对结果进行分析,旨在了解他们的目标需求和学习需求,设计行之有效的英语课堂活动,以提高他们的说写能力及国际学术交流能力。     

我国西部发展软件业的战略思考

通过介绍美国犹他州和印度发展软件业的经验，分析了我国西部已经完全具备发展软件产业、成为国际软件外包服务市场的内部条件。IT和网络通信技术的成熟以及经济全球化发展与成本竞争压力，迫使欧、美、日等国企业改变业务流程和进行战略性资源重组，此举不仅促进了国际软件业外包趋势，也给我国西部带来了国际软件外包的巨大机遇。在内部条件和外部机遇都具备的情况下，重点提出了我国西部发展软件业的一些战略性建议。