促进科技进步的税收政策研究

税收政策对科技进步具有重要影响。我国现行科技税收政策尚有不完善之处,需要根据国家产业政策、科技发展规划和税制改革方向进行适当调整。调整的思路是:扩大增值税抵扣范围;允许工业企业提取研究与开发基金;实行加速折旧或摊销办法;突破区域和内外资企业的限定,对高科技企业实行同一税收政策;对个人科技所得实施税收优惠;等等。     

循环经济的局限性及其出路

目前,发展循环型经济、建立循环型社会,已成为世界各国深化可持续发展战略的重要途径。在我国,循环经济也得到大力提倡和推广。但是循环经济也存在局限性,只有通过产业技术体系变革才能克服循环经济的局限性,使循环经济战略得到更加彻底的贯彻和执行。     

Space for whom?

A critical assessment of the prospects and constraints of space technology in relation to the socioeconomic and sociocultural development of society emphasizes the need for a reevaluation of the progress made thus far. Proper use of the unique space environment and the adjustment of technology to the requirements of changing pluriform societies could provide mankind with new capabilities for a well balanced utilization of resources, environmental monitoring, and global management.     

Futures beyond dystopia

The speculative imagination is an higher-order human capacity that can productively explore the not-here and the not-yet. To some extent it is already doing so. But these explorations are limited by prevailing cultural assumptions. The purpose of this paper is to suggest that there are other arenas to explore that, were they taken seriously, could exert sufficient symbolic ‘pull' to qualify as desirable images of futures. They could then begin to act as ‘magnets' for the realisation of possibilities that are presently obscured.     

A COOL Effect: The Direct and Indirect Impact of Country-of-Origin Disclosures on Purchase Intentions for Retail Food Products

Retailers recently became required to provide specific country-of-origin information for muscle cuts of beef, chicken, pork, lamb, and goat. Drawing from the consumer inference and activation theory literatures, hypotheses are offered regarding how consumers use country-of-origin labeling (COOL) to draw inferences related to specific product attributes and how these inferences, in turn, lead to differences in mediation effects for purchase intentions. Results from a pilot study and two experiments reveal that consumers are more likely to purchase meat when it is identified as a U.S. product. Furthermore, the relative strength of the mediating effects of perceived food safety, taste, and freshness differs as expected. The authors show how the direct and indirect effects of the country-of-origin disclosure are attenuated by the presentation of objective information about the meat processing systems of competing countries. Given the recently mandated COOL disclosures, results have important implications for food retailers, members of the supply chain, and consumers.     

PTN关键技术及发展应用

PTN技术是业务向ALLIP转型对承载网的需求，首先介绍了PTN技术的概念及特点，其次重点研究了PTN中的关键技术，最后提出了PTN技术的发展应用方向。     

试论信息技术在应用写作教学中的运用

信息技术的快速发展,给应用写作这门课程的教学带来了机遇和挑战,面对这种新的情况,就要求教师要认真地研究和分析信息技术对应用写作教学的意义,及其所能够起到的作用,从而运用信息技术改革应用写作教学。     

Increasing Charitable Giving: What Can We Learn from Economics?*

There is growing policy interest in charitable giving in the UK. As part of its Big Society agenda, the current government is keen to encourage a higher level of donations, highlighting new technologies, new social norms and tax incentives as potential mechanisms for raising giving. In the 2012 Budget, however, the Chancellor also proposed limiting tax relief on donations to £50,000, sparking an intense discussion about the effectiveness and desirability of tax incentives for major donors. This paper brings together recent evidence relevant to the ongoing policy debates.     

铍青铜的热处理工艺应用研究

本文分析了电子产品中使用的铍青铜材料出现的几种问题，通过对铍青铜热处理工艺的研究，找到了解决问题的方法。     

身体素质训练对体操动作掌握效果的分析

采用文献资料调研,通过教学效果对比统计,分析采取不同的身体素质训练方式对学生掌握体操动作的影响。提出改进体操教学中身体素质练习内容的建议,为提高体育专业体操普修课的教学效果提供参考。