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231.
    
税收征管领域是容易出现寻租行为的领域.文章用模型与图形分析方法识别认知税收征管实践中各种表现形式的寻租,从寻租对社会福利造成的损失和寻租的自我膨胀两个维度,揭示寻租的社会危害并分析论述征纳双方寻租的结盟共谋与自然循环.文章结合寻租理论和征管实践,引出对征管领域寻租行为分类和危害的奈理化认识,并就如何从优化制度供给入手防范和清除税收征管领域的寻租行为,为消解征纳寻租交易的制度建设提出了五个方面的建议.  相似文献   
232.
Qiu and Sheng has proposed a powerful and robust two-stage procedure to compare two hazard rate functions. In this paper we improve their method by using the Fisher test to combine the asymptotically independent p-values obtained from the two stages of their procedure. In addition, we extend the procedure to situations with multiple hazard rate functions. Our comprehensive simulation study shows that the proposed method has a good performance in terms of controlling the type I error rate and of detecting power. Three real data applications are considered for illustrating the use of the new method.  相似文献   
233.
通过中国儒家和西方经济价值结构的比较研究,发现儒家以“义一利”为价值结构模型,西方以“财富”为价值结构模型。儒家价值结构的基本特征是“义体利用”,表现方式是:强国的道义在于顺天时、尽地利、忠人和;安国的道义在于民朴民富;治国的道义在于蓄储俭用。西方价值结构的基本特征是“利体义用”,表现方式是:鼓励获取财富、财富规则和财富责任。儒家“义一利”价值结构与西方“财富”价值结构是两种不同的价值评判话语体系,在中国现代“义利共体”的价值结构建构中,儒家价值结构提供着人文精神基础,西方价值结构提供着物质文明建设可资借鉴的经验。  相似文献   
234.
马克思主义人学思想是一个非常完整、科学的理论体系,其形成和发展主要经历了三个发展阶段:从博士论文到《1844年经济学哲学手稿》是其萌芽时期,提出了以劳动为基础的人学理论框架;从《神圣家族》到《共产党宣言》是其基本形成和发展时期,确立了人学理论的唯物主义立场;从《共产党宣言》到《资本论》是其成熟和完善时期,形成了以人的自由全面发展为最终归宿的完备人学理论体系。马克思主义人学在唯物史观的基础上实现了对以往人学理论的超越,为人和社会的发展开辟了广阔的前景。  相似文献   
235.
Lack of data on daily inhalation rate and activity of children has been an issue in health risk assessment of air pollutants. This study aimed to obtain the daily inhalation rate and intensity and frequency of physical activity in relation to the environment in Japanese preschool children. Children aged four–six years (n= 138) in the suburbs of Tokyo participated in this study, which involved three days' continuous monitoring of physical activity using a tri‐axial accelerometer and parent's completion of a time/location diary during daily life. The estimated three‐day mean daily inhalation rate (body temperature, pressure, saturated with water vapor) was 9.9 ± 1.6 m3/day (0.52 ± 0.09 m3/kg/day). The current daily inhalation rate value of 0.580 m3/kg/day proposed for use in health risk assessment in Japan is confirmed to be valid to calculate central value of inhaled dose of air pollutants in five‐ to six‐year‐old children. However, the 95th percentile daily inhalation rate of 0.83 m3/kg/day based on measurement for five‐year‐old children is recommended to be used to provide an upper bound estimate of exposure that ensure the protection of all five‐ to six‐year‐old children from the health risk of air pollutants. Children spent the majority of their time in sedentary and light level of physical activity (LPA) when indoors, while 85% of their time when outdoors was spent in LPA and moderate‐to‐vigorous physical activity. The results suggest the need to consider variability of minute respiratory ventilation rate according to the environment for more refined short‐term health risk assessment.  相似文献   
236.
The notion that body modification occurs when one undertakes practices like tattooing, piercing or scarification, engenders discourses in which: (i) body modifiers endorse such practices as self‐constructive, distancing their practitioners from social regulation and a deterministic biology, whereas; (ii) critics condemn their seemingly violent, corporeal interference. However, in suspecting that such analysis should be attentive to the concurrent individual and social co‐constitution of behaviours, a sociological and post‐structural interrogation of this characterization of body modification as a “sovereign, denaturalizing” endeavour is demanded. An engagement with the originary violence of Derridian deconstruction will duly re‐conceive body modification practice as not something which introduces violence to corporeality. Rather, violence will present as a primordial differentiating process which bodies always already condition, and by which they are conditioned/produced/modified. The second issue at stake in this article will thus develop as a contestation to the characterization of “body modification” as an exclusive category of practice. Such practices do not arrive, pre‐existing, but rather manifest as the originary violence/differentiation of bodies‐as‐modifications‐which‐modify. This re‐defines modification from something that agentive subjects introduce to bodies, to something that subjects‐as‐bodies cannot help but be. Consequently, individual agency is not divorced from behaviour, but emerges as a corporeal, social production.  相似文献   
237.
人的各种活动行为,都是在需要的推动下进行的。随着社会的不断发展和大学生社会主体地位的不断提高,对大学生需要结构的研究得以不断丰富和完善。对于需要的界定、类型的划分见仁见智,通过分析大学生需要结构的测量工具、研究现状等内容,整理出大学生需要结构研究的主要结论,以便对后续研究有所助益。  相似文献   
238.
为了破解学生读不懂古诗的难题,根据学生的实际情况,借鉴古人的读诗方法,结合古诗的句法结构特征,在教学中通过实施“断”—“译”—“联”—“对”四步赏析法,引领学生循序渐进地心领古诗表面文意,神会古诗情志内涵。  相似文献   
239.
Underneath impressive growth levels, the Chilean economy displays signs of being caught in a middle‐income trap. It has been unable to improve its productivity, increase the added value of its exports or upgrade its value chain. Its economy cannot compete either with low‐wage countries or highly productive, innovative countries. Its export strategy based on export promotion seems to have outlived its usefulness. It achieved remarkable quantitative success, but must now attend qualitative attributes. Instead of regarding market‐driven export promotion and state‐led export development as substitutes, this article proposes to view them as alternatives in different stages of development. To choose the appropriate time, more attention should be given to non‐traditional, structural indicators, like export sophistication and political‐institutional capabilities.  相似文献   
240.
Elasticity (or elasticity function) is a new concept that allows us to characterize the probability distribution of any random variable in the same way as characteristic functions and hazard and reverse hazard functions do. Initially defined for continuous variables, it was necessary to extend the definition of elasticity and study its properties in the case of discrete variables. A first attempt to define discrete elasticity is seen in Veres-Ferrer and Pavía (2014a). This paper develops this definition and makes a comparative study of its properties, relating them to the properties shown by discrete hazard and reverse hazard, as both defined in Chechile (2011). Similar to continuous elasticity, one of the most interesting properties of discrete elasticity focuses on the rate of change that this undergoes throughout its support. This paper centers on the study of the rate of change and develops a set of properties that allows us to carry out a detailed analysis. Finally, it addresses the calculation of the elasticity for the resulting variable obtained from discretizing a continuous random variable, distinguishing whether its domain is in real positives or negatives.  相似文献   
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