The Importance of Tax Adjustments When Evaluating Wage Expectations*

Using elicited expectations of future gross salaries, we evaluate characteristics causing German students to make larger or smaller estimation errors. While students seem to underestimate actual salaries by 18 percent, we show that these errors are highly attributable to misconceptions of the progressive income tax. Developing a suitable adjustment procedure, we correct students’ estimates and find that errors decline by 12 percentage points. Conducting regression analyses, we reveal strong connections with students’ age, gender, work experience, secondary school track, and knowledge about student loans. These results change notably if not controlling for students’ misconceptions of the tax system.     

Gaps in tourism education and workforce needs: attracting and educating the right people

The intense development of the tourism industry requires a skilled and qualified workforce. It is important to attract the right candidates to the tourism education, and subsequently provide relevant education to prepare students for the industry after graduation. While work placements may be useful and important to some extent, they are not the ideal solution. Hence, alternative approaches such as simulations and flipped classrooms may be applied. To provide realistic expectations, a closer collaboration between industry operators and education providers is needed. Education providers should assume a more proactive role by inviting tourism operators and integrated them in the tourism education programmes as guest lecturers.     

电子商务技能型人才需求与高职教育培养匹配研究

产业转型升级发展对专业技能型人才的需求发生变化,作为技能型人才重要培养主体的高职院校,面临着如何培养新时代高素质技能人才的挑战。通过招聘大数据挖掘电子商务技能型人才的需求特征,同时调研相关高职院校电子商务专业人才培养现状,分析供需匹配度。结果表明:电商企业需要德技并修的高素质技能型人才,而高职院校的课程体系以专业技能、商务技能等硬技能教学为主,忽视综合素养软技能教育,同时,高职院校电子商务专业课程开设未能根据行业技术更新和产业转型发展及时调整。基于研究结果,从课程体系建设、校企合作深化、工匠精神培育等方面提出相关建议。     

人口结构与地方政府义务教育公共支出——基于中国省级面板数据的研究

利用我国2007-2011年间31个省市地区的平衡面板数据,从供给和需求两方面出发实证分析我国义务教育公共服务支出影响因素。在影响供给的因素讨论中,考察了财政收入、财政分权程度、转移支付、政府竞争力等因素。在影响需求的因素讨论中,探讨了人口自然与非自然结构,人口家庭结构对义务教育公共服务需求的影响。最后将我国分为东部、中部、西部三个地区,进一步剖析我国义务教育公共服务支出影响因素的区际差异。     

浅谈体育教育专业学生教育实习——以淮阴师范学院体育学院10级学生为例

本文通过对淮阴师范学院10级体育教育专业学生教育实习的现状、影响因素等进行分析研究,归纳了高校体育教育实习的一些影响因素,并提出相应的发展对策。