A Middle Class Image of Society

We studied undercoverage and nonresponse in a telephone survey among the population of the City ofGroningen, the Netherlands. The original sample, drawn from the municipal population register,contained 7000 individuals. For 37 percent of them, the telephone company was unable to produce a validtelephone number. Of those with a known telephone number, 49 percent did not answer the telephone orrefused to cooperate. As a result, the final respondents comprised merely 32 percent of the originalsample. To study distributional bias, we used individual-level data compiled from municipal records asour benchmark. Bivariate as well as multivariate analyses showed the undercoverage to be stronglyrelated to all sociodemographic variables studied, except gender. Nonresponse was related to age, countryof origin, marital status, and household size and composition, but not to gender, unemployment, socialassistance benefit, and education. Both undercoverage and nonresponse contributed to a strong middleclass bias in the final data set: middle-aged and older, economically secure people, of Dutch origin andliving with others in a household are overrepresented, while persons in disadvantaged and marginalpositions, such as the young, people of foreign stock, the unemployed, persons depending on publicincome support and singles are underrepresented.     

Class Size,Teacher Hours and Educational Attainment*

We employ a regression‐discontinuity design to identify effects on educational attainment after compulsory school of class size and the number of pupils per weekly teacher hour using administrative rules as instruments. We use Danish administrative panel data. Average class size is 20, about the same as in the US and most European countries. Restricting the sample to observations close to the enrolment discontinuity points where the administrative rules have greatest predictive power, instrumental variables estimates are consistently negative. Estimates from the preferred specification are marginally significant and indicate modest effects in line with earlier studies. Estimates for subgroups are less precise, but they indicate larger effects for pupils from less advantaged backgrounds.     

多媒体课堂结构的优化设计

利用多媒体改革课堂教学 ,是优化课堂教学的很好方式。文章通过对多媒体课堂构成的阐述 ,强调对教学结构、教学媒体、课件开发、教师主导、学生主体等方面的综合设计 ,来达到课堂教学优化的效果。     

资本驾驭论

在社会主义市场经济的今天,资本、剩余价值与工人阶级的关系,一直是人们极为关注的课题。工业化和资本化是人类社会发展的必经阶段,也是通向共产主义的必经阶段。在社会生产力的工业化发展过程中,其内部矛盾也依照其自身规律经历着发展变化。改革开放以来,我国的公有制企业经历了一个资本化的过程。中国工人阶级的使命在今天集中地表现为“驾驭资本化,推进工业化”。工人阶级必须在社会主义市场经济的大潮中学会驾驭资本,驾驭剩余价值,驾驭资本积累的循环放大机制。只有认知这一点,中国的工人阶级才能自觉地担当起主人翁的历史责任。     

Inequality and Social Conflict Over Land in Africa

The paper proposes that reports of pervasive competition and conflict over land in sub-Saharan Africa belie a current image of negotiable and adaptive customary systems of landholding and land use but, instead, reveal processes of exclusion, deepening social divisions and class formation. Cases of ambiguous and indeterminate outcomes among claimants over land do occur, but the instances of intensifying conflict over land, deepening social rifts and expropriation of land beg for closer attention. More emphasis needs to be placed by analysts on who benefits and who loses from instances of 'negotiability' in access to land, an analysis that, in turn, needs to be situated in broader political economic and social changes taking place, particularly during the past thirty or so years. This requires a theoretical move away from privileging contingency, flexibility and negotiability that, willy-nilly, ends by suggesting an open field, to one that is able to identify those situations and processes (including com-modification, structural adjustment, market liberalization and globalization) that limit or end negotiation and flexibility for certain social groups or categories.     

基于地勘事业单位发展实际的分类改革路径探讨--以安徽省地勘局为例

以安徽省地勘局为例,地勘事业单位企业化改革虽取得较大成绩,但地勘企业面临的经济基础薄弱、主要职能不适合企业化、改革缺乏顶层设计等困难决定了暂不具备全盘企业化的条件,只能走公益类事业单位改革之路。具体是改为公益一类还是公益二类,各单位只有在明确职能定位、分清主业方向的基础上,对照条件、合理定位、科学分类,选择符合自身发展实际的改革路径才是正确之举。同时,政府相应的扶持政策也是改革成功推进的必要保障。文章针对划分为公益一类、二类的地勘单位提出相应扶持政策建议。     

Why are shareholders not paid to give up their voting privileges? Unique evidence from Italy

Dual-class share unifications have typically been argued to be beneficial for voting shareholders, who are usually compensated for the loss of their superior voting privileges. However, no covenants exist that make this compensation mandatory for voting shareholders. In this paper, we examine a subset of dual class share unifications from Italy where, in the main, voting shareholders are not offered any compensation in lieu of the loss of their superior voting rights. We present a simple model describing the conditions under which the controlling voting shareholder will choose not to offer compensation to minority voting shareholders as part of a share unification. Our empirical results support the model predictions.     

论双边税收协定中合伙人来自合伙企业所得的定性与课税

在适用双边税收协定时,因各国给与合伙企业的税收待遇不同,从而导致对合伙企业及其合伙人所得定性的冲突,产生双重征税或不征税。因此,当合伙企业在坐落国被视为纳税实体,而在合伙人居住国被视为纳税虚体时,应从税收协定出发考察合伙关系,并结合缔约国有关国内规定对利润、分红及特别报酬的定性予以分析,以避免上述问题。     

正确处理好当前地理课程改革中的几种关系

新地理课程标准为地理教学方式方法的改革提出了新的要求.这次课程改革,是在我国长期传统地理教学模式基础上所进行的探究.在新、旧教学理念的撞击过程中,我们应正确处理好讲授式教学与探究式学习的关系;教师与学生的关系;学习过程评判与学习结果评判的关系,不断提高地理教学质量.     

论会计教学方法

会计教学方法是完成会计教学任务的手段。教师要全面熟悉和掌握有关的会计教学方法。本文结合现代会计工作实践要求，面向本世纪及会计环境的变化，对会计教学方法进行了探讨。