土地增值税清算中人防成本扣除问题探析

房地产企业按规定修建的人防设施其产权界定较为模糊，使得其成本扣除也不明确。在土地增值税清算过程中，由于上位法规定的笼统，使得各个地方出台的政策也不尽相同，其成本是否可以扣除急需一个明确规定，以保证清算能够顺利进行。     

Modelling the role of anticipated emotions in blood donor behaviour: A cross-sectional study

For blood transfusion centres, studying anticipated emotions (AEs) related to blood donation is essential, since these variables influence donation decision. For this reason, this work addresses the need to identify the antecedents and consequences of AEs, which will help explain their origin and their role in donation behaviour. Our purpose is to make further progress with the application of the AE framework in a non-profit context, by analysing how AEs are generated and how they influence decision-making. This study aims to design and validate an explanatory model of donation intention, where motivations and attitude towards donation are direct antecedents of AEs, while AEs, motivations and attitude towards donation act as direct antecedents of intention. Moreover, it has been also considered how the type of donor influences the proposed model as a moderating factor. The final sample is comprised of 35,982 active donors, inactive donors and non-donors. Data was obtained through an online questionnaire, with the collaboration of 14 of the 17 Spanish blood transfusion centres, as well as some universities. Results indicate that (1) AEs, motivations and attitude towards donation are direct antecedents of donation intention, (2) motivations and attitude towards donation are direct antecedents of AEs, and (3) donation experience moderates the relationships between motivations, attitude towards donation, AEs, and donation intention. These results indicate several operational implications that will enable blood transfusion centres to better design and target donation promotion campaigns according to type of donor. Furthermore, the results will let centres assess whether placing value on donation motivation and attitude towards donation can bolster positive AEs, diminish negative AEs and have a direct effect on donation intention.     

影视作品对构建大学生社会主义核心价值观的影响分析

优秀影视作品的影响力是非常深远的，一部好的作品可以影响人的一生。近年来，国内外影视作品的数量越来越多，题材越来越丰富，制作效果越来越精良，在大学生中引起了很大反响。本文通过调查研究，了解最受大学生欢迎的影视作品及其剧中的人物，以及这些影视作品对大学生价值观的影响，并提出加强大学生核心价值观建设的对策。     

The Value of South and Southeast Asian Studies Journal Rankings

Abstract

This article ranks South and Southeast Asian Studies journals along three categories—quality, efficiency, and impact. The ranking summarizes the results of a survey sent to an international sample of South and Southeast Asian Studies scholars. This study is valuable in three ways: as a decision making tool for the South and Southeast Asian Studies academic community, as an evaluation of methodology in journal ranking studies, and as a discussion of the value of journal rankings studies to assessment and evaluation in higher education generally.     

Exploratory Analysis of Factors Associated with Participation in Self-Directed and Traditional Marriage and Relationship Education

Although self-directed marriage and relationship education (MRE) has the potential to reach a larger or different audience than traditional MRE, little has been done to examine the characteristics of self-directed MRE participants. This study examined whether various individual, couple, family, and sociocultural context variables predicted participation in both self-directed and traditional MRE programs. A series of logistic regressions were conducted on a cross-sectional data set. Different factors predicted participation for each intervention. For self-directed programs, factors predictive of involvement included older age, religiosity, higher education, being more self-regulated, having a neurotic partner, more open relationship boundaries, a history of divorce, more relationship problems, and more family-of-origin problems. A wider range of factors predicted participation in traditional programs. Some factors increasing odds for participation in one intervention decreased odds in the other. Implications for MRE are discussed. This study provides evidence that some higher risk couples may choose self-directed MRE over more traditional programs.     

银行支付结算风险管理

针对银行支付结算风险控制问题,采用归纳分析的方法,分析了银行支付结算风险的特点和种类,指出银行支付风险的主要因素是内部控制软弱、风险意识淡化、经营管理不善以及法律法规不健全等,提出加强银行内部控制建设、完善支付法律法规、加强员工队伍建设、加强信息技术建设等策略。研究结果为银行控制支付结算风险提供参考。     

汇率变动对农产品出口企业的影响——山东省胶东调查

人民币汇率变动后,中国农产品出口企业受到了一定程度的冲击。汇率变动造成的这种影响可以分为直接效应和间接效应:首先,汇率变动对企业出口应收账款造成了贬值损失;其次,人民币升值导致企业出口量减少,这种效应有一定的滞后性。来自山东省胶东地区企业层面的证据表明,这两种效应都比较显著。而且,其作用的发挥都会受到企业内部组织制度、产品属性等因素的影响。因此,企业需要对经营做出灵活调整,政府可以在制度方面给予企业一定的帮助。     

The ANZJFT: Snapshots From the History of an Evolving Journal

This article presents a series of ‘snapshots’ of the history of the journal now known as the ANZJFT (Australian and New Zealand Journal of Family Therapy). While a full, detailed history of the journal from its inception is beyond the scope of this paper, the authors offer glimpses of the journal at key points in its 25‐year history, and from these, readers can reconstruct some of the changes that have occurred, and the continuities in values and attitudes that the ANZJFT has attempted to preserve, throughout its existence. The authors comment, from their own recent experience, on particular dilemmas, which they have faced, and use their own data to update a bibliometric survey of the journal originally carried out by Davis and Lipson (1996).     

单科院校衍生专业选择及发展途径研究

针对单科院校暴露的问题,探索单科院校设置衍生专业的途径,并对衍生专业的发展模式提出了建议.     

澳大利亚英语的语体特征

澳大利亚英语是英语体系中的一个重要地域变体,在世界英语大家庭中占有重要的一席之地.由于区域的阻隔,历史的发展,生态环境的差异,澳大利亚英语与其他地域变体英语差别逐渐扩大,最终产生语音、词汇、甚至语法方面的差异.本文即从以上方面对这一英语重要地域变体的语言特征进行了论析.