税收筹划中临界点的运用

临界点在税收筹划上的意义,源于现行税收制度中的各种差异。比如,起征点的规定、税率的差异、一般纳税人和小规模纳税人的区分以及税收优惠政策的限制条件等等,都可以形成税收筹划的临界点。     

层次分析与改革实践:课程思政切入点设计的三个维度

课程思政作为一种教育理念、工作路径和制度安排,是构建各类专业课程与思想政治理论课程同向机制的必然选择。在课程思政建设实践中,高校应从目标、制度与要素出发,对政治性指标进行层次分析来设计课程思政切入点,从课程、教材、党支部三个关键因子出发不断推进课程思政教育教学改革。河北农业大学按照“学校整体设计—学院主体责任—党支部(教研室)主导—教师具体落实—教学督导和专家协同参与”的工作思路,做到把政策要求与学校实际、模范带动与全员跟进、经验传承与方式创新、精准设计与发散用力相结合,建立贯通于学科体系、教学体系、教材体系以及管理体系的工作体系。同时,注重对课程思政建设进行价值引领力量、思辨能力培养、学生参与热情、示范带动效果的全方位评价,从而使课程思政建设达到“全员全程全方位育人”的良好效果。     

论"以人为本"的古代道德哲学智慧

中国先民在距今两千多年前,创造了一种“爱人”、“爱民”、“重民”、“民为贵”的高尚“仁爱”精神和普遍性价值的道德关怀。这种道德关怀,先被周朝统治者创造性地吸收并系统化利用,从此世代相传,熔铸成中华民族“以人为本”的高尚政治美德和优秀政治传统。这些宝贵的精神财富见诸于《管子》、《论语》、《孟子》、《荀子》等古代典籍中。如今,所有文明国家的社会生活中,都程度不同地存有“重民”、“民本”等基因。     

Nutrient intake in day workers and shift workers

Abstract

The 24-h dietary intake, nutritional status parameters and psychosomatic factors of two-shift, three-shift and day workers were compared. Estimations of the dietary intake (across a work cycle) were made by use of a nutrient database. No significant differences were found between the groups for a large number of nutritional variables: intake of energy; intake and percentage of energy from protein, fat, total carbohydrates and sucrose; intake of coffee; and intake and density of vitamins and minerals. Only minor differences were found between the groups with regard to the quantitative intake of alcohol and calcium, and with regard to the quality of the diet (percentage of energy from alcohol, density of calcium). The groups differed significantly with respect to attitude towards work hours (three-shift workers being most negative in their attitude) and sleep disturbances (shift workers being most negative). The three-shift workers were more evening-oriented and they had higher concentrations of glucose in their blood. It was concluded that work hours not related to nutritional intake—at least not when total amounts across time are considered. It was also concluded that work hours were not related to Body Mass Index or blood lipids: triglycerides, total cholesterol, LDL (low-density lipoprotein) cholesterol and HDL (high-density lipoprotein) cholesterol.     

Effects of various types of change in shift schedules: A controlled longitudinal study

Abstract

Data from a longitudinal study accompanying changes in shift rotas connected with a shortening of working time in the chemical industry are presented. Altogether 260 subjects forming five experimental groups participated in both the pretest and the posttest. The effects of the change in shift schedules were controlled by the inclusion of five groups in which 139 subjects participated in both tests. Five types of change in shift schedule were investigated. The purpose was to determine to what extent similar, but in some aspects differing, types of change in shift schedule varied from one another in their effects on those involved, and on which factors their attitudes towards the new shift systems depended with regard to various types of schedule change. The effects of a change in shift schedule were tested by means of the 4-group investigation design developed by Solomon (1949). The results confirm that differences in the effects of new shift systems depend on the type of change. Only in three experimental groups were improvements in health and social life observed. One experimental group showed significant signs of deterioration in subjective health. In the analyses of the factors influencing the attitude of the shiftworkers towards the new shift system, differences in the structure of the influencing factors between the experimental groups were observed. The causal analysis was used in order to test how important the factors found in each group were and which of them were dominant. It showed that the most influential factors dominated so much that the disturbances in the less influential ones lost their importance. In spite of the number of indicators analysed regarding their influence on attitude in this study, further important factors seem to exist that have not been analysed here.     

Changes in the structure of health complaints as related to shiftwork exposure

Abstract

Factor analyses of health complaints in groups with different length of shiftwork exposure show that the structure of these complaints changes with increasing shift experience, indicating the emergence of a shift-specific pattern of health complaints. After about 15 years of shiftwork, complaints related to disturbances of circadian-controlled functions can be found in the first factor whereas other complaints have their dominant loadings on a separate factor, representing general, non-shift-specific impairments. The results indicate that in this way shift-specific components of health impairment can be separated from other non-shift related components.     

试论对宗教信仰的社会观照与人生观照

从社会批判的角度看,宗教的确是"人民的鸦片";但是如对宗教进行人生观照,又不难发现其在终极价值关怀上的某些特殊意义.我们不仅要从社会批判的角度宏观分析宗教信仰的存在,而且也要从人生的角度,内在地观照、肯定宗教对于人生的积极意义方面,并以此为契机在教育及宗教两个系统内实现对宗教教育与文化资源的深度开掘与利用.     

叙事学语境中的“自我”与“他者”——浅析福音书的“作者”与“读者”

"作者"与"读者"是叙事交流语境中的重要环节.本文尝试从隐含作者与隐含读者、叙述者与叙述接受者的角度,分析福音书的文本,以此强调其中的意识形态内涵:认信耶稣是基督,耶稣基督向世人传报救赎的好消息,使世人更加笃定对上帝的信仰.这种神学观念的彰显既是福音书的著书目的,又凸显出了其自身独特的综合意识形态特征的审美价值.     

从起点均等的角度试论高等教育公平问题

由于家庭经济收入状况、地域差异、性别差异等因素对其就业机会、求学条件等方面产生的影响,使得教育公平问题日益凸现出来,引起世人的广泛关注。一方面,机会均等保证了教育起点的相对均等,进而促进教育公平的实现;另一方面,公平的教育体系又能够推进教育机会和起点的均等,使教育系统良性循环下去。以高等教育为例,教育公平有赖于教育多元化的发展,这是缓解目前我国公共与效率两种价值取向的矛盾与冲突,解决高等教育公平问题的一剂良方。     

生命意识：新时期散文研究的新的理论基点

基于散文的本体特征及新的历史契机,个体的生命又回归到散文创作的中心,新时期散文凸现了鲜明的生命意识,但对此关注、研究不多。从生命意识的角度重新解读、研究新时期散文作品,不仅具有文学史价值,而且具有社会价值。