高校宿舍文化建设与大学生社会化

高校应该高度重视大学生宿舍文化建设对大学生社会化的影响,从加强对新时期大学生宿舍文化的价值引导入手,调动大学生的主观能动性,抓好宿舍文化建设的基础工作,建立群体竞争机制,发挥学生骨干的作用,从而构建加强大学生宿舍文化建设的基本框架。     

浅谈学校后勤社会化的原则和特点

通过介绍学校后勤社会化的历史背景，指出它的含义及要遵循原则、特点。     

Children's perception of dinner conversation with parents in Japan

The children's perception of dinner and dinner conversation with their parents was surveyed for sixth‐grade students of elementary school in Japan. The data were analysed from the gender of children and attending parents. The children had dinner and dinner conversation more frequently with their mother than with their father. With father attendance, girls and boys had the same frequency of dinner and dinner conversation, although, with mother attendance, girls had dinner conversation more frequently than boys. Most of the children felt happy when they had dinner with their parents. However, a lower percentage of children felt happy when having dinner conversation with their parents, thought that they were important to their parents and thought dinner conversation was useful. More children felt happy during dinner and dinner conversation with their mother than with their father. However, there was no perceived difference in the usefulness of the conversation based on the father or the mother attending. The contents of conversation were greatly affected by which parent was attending. Subjects concerning children's manners were talked about more frequently in conversation with mothers than with fathers. Children had more frequent conversations with their father about ‘social issues’ and the ‘parents’ surroundings’ than with their mother. Girls had more frequent conversations on a wider variety of subjects with their mothers than boys. Girls could more easily share in their mothers’ knowledge or sense of values through dinner conversation. Boys were, for the most part, excluded from this process in conversation with either parent.     

新知识观与教育转型

知识经济时代的到来促使人们以新的观点看待知识。知识观的改变必然引起人们的教育理念和教学实际的变革。同时，自觉地转变传统知识观，树立新知识观，也有助于促进基础教育改革事业的健康发展。     

高校后勤社会化改革的财税政策研究

在国家多项政策支持下,高校后勤社会化改革取得了可喜的成绩。但同时仍存在一些问题影响着后勤社会化改革的进程。在高校后勤社会化改革优惠政策执行到期之际,通过分析财税政策对于高校后勤社会化改革的现实意义,并从高校后勤的特殊性出发,提出了深化高校后勤社会化改革的财政税收措施。     

所得税会计准则:理论与实务角度的思考

所得税会计准则是会计准则中的难点,其原因在于,所得税会计方法的设计原理涉及财务会计与税务会计的差异及其处理原则。从财务会计与所得税会计理论基础的分歧,推演资产负债表债务法的会计处理原理,有助于深入理解、正确执行《企业会计准则第18号——所得税》,并正确处理其与所得税会计的关系。     

新冠肺炎疫情的经济影响分析：长期视角与短期应对*

本文从需求和供给两侧分析了此次新冠疫情对我国经济的短期和长期影响。在需求侧，基于理论分析和非典疫情对经济的影响特征，经济总需求会随着此次疫情的结束而在短期内快速得到恢复。但此次疫情也会加大总需求和居民收入增速的下行压力。在供给侧，疫情不仅会降低劳动力资源配置效率，加剧劳动力供需结构矛盾，同时也大幅降低了我国的资本投资，在缺乏有效干预措施下，很可能加剧我国资本投资和经济总体增速的短期下滑趋势。而基于理论分析，相应供给冲击也将对我国长期产出带来增长压力。基于疫情对我国经济需求侧和供给侧的影响分析，2020年要实现全面建成小康社会的经济目标需要实施改革力度更大、更为有效的财政和货币等支持政策。     

A stakeholder perspective of employee responsibilities and rights

This article offers a perspective that serves as an alternative to dealing with workplace issues within the framework of managerial capitalism. In accomplishing this, the article questions managerial capitalism by drawing from some of the same arguments used to justify it—such as those based on corporate morality, the law, notions of bureaucracy, and social construction of reality. Introducing and applying a strategy of inquiry known as deconstruction helps fulfill the underlying analysis. The result is an articulation of a stakeholder perspective of employee responsibilities and rights. This is an extended version of an Invited/Guest Paper presented to the Study Group on Employee Rights and Industrial Justice of the International Industrial Relations Research Association, at the 43rd IRRA Annual Meeting, Washington, D.C., December 27, 1990.     

社会转型期的城中村社会经济功能

城中村是城乡二元土地管理制度、人口管理制度、行政管理制度等二元社会结构长期实行的典型反映,虽然长期以来因环境脏乱、治安严峻、文化贫乏等备受社会诟病,但不可否认城中村在支撑我国快速而粗放的城市化进程,以及缓解由此带来的诸多物质性匮乏和社会结构性矛盾方面发挥的不可替代的作用。     

家族企业家双重性特征与家族企业融资决策——来自中小家族上市公司的经验证据

以高阶理论为依据,从管理者的角度研究家族企业家双重性特征与家族企业融资决策的关系。基于2004~2007年在深圳中小企业板上市的家族企业样本的实证研究发现,家族企业家的性别、任职年限、政治身份、企业家的风险倾向、控制权偏好与家族企业融资决策之间存在显著的相关性;实证研究没有发现企业家年龄与融资决策的相关性。本研究对高阶理论在我国中小家族企业中的应用是一个有益的补充,该研究的启示意义在于,研究家族企业的融资决策时,必须考虑到企业家的相关特征。同时,本文对于更好地理解家族企业的融资行为,优化家族企业的融资结构具有重要的指导作用。