上海服务业“营改增”改革试点效应分析

服务业营业税改征增值税试点,会对国家财政收入、企业税收负担、经济转型发展产生多方面影响和效果,这些影响和效果可归纳为制度效应、税负效应和经济效应。上海服务业营改增试点显示,改革已从选择方向、改革路径、政策制度、分税体制和动力机制方面实现了五大突破,为营改增顺利推进提供了良好的制度基础。为更好地发挥营改增正面效应,控制潜在风险,最重要的是深化改革,促进转型发展。     

Implementing a Trauma Recovery Framework for Youths in Residential Treatment

This paper describes an intervention designed to address the special needs of youths with histories of maltreatment and exposure to family and community violence. The primary components of the model include an enhanced therapeutic community environment and a psychoeducation program that is aimed at changing non-adaptive cognitive and behavioral patterns which developed as means of coping with traumatic experiences. The implementation of the model and proximal effects on the therapeutic communities and youths are being examined in comparison to standard residential services. Initial perceptions of staff illustrate the challenges in applying an intervention that calls for changing the organizational culture.     

Therapeutic Ambition,Uncertainty, and Psychotherapy with Heterosexually Married Gay Men: A Short Commentary

A Short Commentary on the article 'Staying Put in the Closet: Examining Clinical Practice and Countertransference Issues in Work with Gay Men Married to Straight Women' by Edward Alessi. The focus is upon countertransference issues, especially therapeutic ambition, in working clinically with heterosexually married gay men. The work of the interpersonal school is emphasized as providing a creative approach to therapeutic ambition with Otto Allen Will's concept of the governing principle of uncertainty.

关于“沈阳英美盟军战俘营”之史实再考订

近年来,有关第二次世界大战期间,日军在沈阳建立英美盟军战俘营一事件,越来越受到学者暨有关方面的关注,并有许多研究成果问诸于世。但这些成果多是来自于原英美战俘的回忆录,或是从英美战俘的视角来进行分析研究的,未免有些偏颇。而本文则通过日文史料,进一步研究考证此问题,并将英美战俘营的管理制度、日军对待战俘的政策、关押人数、生活情况等史实以及有关战俘文件史料的考订等等,做重新梳理,以期揭示日军在沈阳设立的英美盟军战俘营的全貌。     

海外中文夏令营的课程设置策略——以第八届全菲华校中学生中文夏令营为例

海外中文夏令营是针对海外华裔的短期华文教育形式,作为"走出去"的汉语培养和文化交流方式,有效的课程设置才能保证中文夏令营的良好成效。"全菲华校中学生中文夏令营"是海外短期华文教育中成熟有效的品牌项目,以此为例,在国内前期准备阶段和海外实际教学阶段,充分与完备、灵活与机动、整体与平衡是课程设置的原则,因材施教、灵活多变的设置策略有助于夏令营活动的开展。     

潮汕“营老爷”习俗及其文化审视

"营老爷"是潮汕地区一种非常普遍而极其隆重的民间节俗活动。"营老爷"习俗具有一定的愚昧迷信成分,存在一定的隐患,容易引发宗族矛盾,潜伏社会不和谐的因素,但也具有心理满足、心理慰藉、文化传承、娱乐、自我保护、社会整合等文化功能;具有增强战胜困难、敦睦乡情乡谊、活跃节日气氛、丰富群众文化生活、推动民间工艺发展等文化意义。必须加强对潮汕"营老爷"习俗研究,科学有效地促进"营老爷"习俗的传统守成与现代变革,以此带动整个潮汕民俗文化的创新,发挥潮汕民俗在建设文化强市、幸福潮汕中的积极作用。     

Articulating selfhood through the therapeutic: Teaching for justice and social transformation in contradictory spaces

In this article, we argue that it is in engaging with the particularly socio-politically loaded topics such as racism, gender-based violence, homophobia, and classism, where we urgently need to find new ways of simultaneously opening up, holding, and containing the visceral responses of students in relation to continuously renegotiating boundaries of the learning environment. Specifically, we contend that under the current conditions of calls for decolonization in South African higher education and elsewhere, the university as a whole (its curriculum, the classroom and its dynamics, teaching methodologies, and its governance structures) needs to be questioned and its pedagogical practices in general need to be reviewed. We take as the point our separate, but related experiences of teaching in the Department of Political Studies at the University of the Witwatersrand. Some of the questions that frame our theoretical and methodological concerns are: How do we actually teach social justice related topics in diverse classrooms; how can we teach within, across, and beyond our own situatedness, especially where privileges and experiences of discrimination intersect and; how does one, ultimately, hold a space where the collective engagement with structural violence in its multiple intersecting expressions and the factual complexity of a dialogical pedagogical practice often lead to both moments of productivity and also repressive chaos? What we struggle with in this article, then, including the incidents foregrounded in it, are the complexities of engaging with social justice within the South African higher education context that is constantly grappling with being both the best and the worst example of political imagination.     

Introduction to Part III

No abstract available for this article.     

Adolescents’ experiences of therapeutic relationships at high and low levels of risk and resilience

Abstract

Engaging adolescents in treatment requires professionals to negotiate relationship boundaries in ways that young people experience as therapeutic. For this study, we used qualitative data from a mixed methods investigation of 85 young people ages 12-19 who were either clients of two or more human services (n=61) or selected from a convenience sample of young people attending school in the same communities as the service users (n=24). By sorting participants into four groups based on their risk and resilience scores calculated during the quantitative phase of the research, patterns emerged in the quality of the relationships young people reported as the most therapeutic. Findings show that youth at higher levels of risk exposure preferred looser professional boundaries (a real relationship) in their interactions with their workers while those with higher resilience scores described positive relationships with professionals that included more structure, greater expectations and firmer boundaries. Findings suggest that the quality of adolescent client-professional relationships should vary depending on the risk and resilience profiles of the youth.     

Mobilizing Women's Strengths for Social Change

Group work aims both at helping individuals cope with personal difficulties and at eliminating social problems through collective action. Women's groups have made a unique contribution to linking personal and social change through their explicit dual focus. This paper deals with the different ways women use groups to mobilize their strengths towards social change. It begins by explaining why women chose all-female groups as the primary tool for building both individual strengths and a social movement. Key features of different group types are presented, including those focused primarily on social change and those in which social action is a secondary goal. The paper ends with a discussion of obstacles to social change and some ways women's groups can overcome them.