民办教育投资的收入、成本分析

本文从分析民办教育投资的背景出发，站在投资者的角度，对投资民办教育的收入和成本进行了分析和探讨。一是选题较新。目前对投资民办教育的收入、成本尚没有系统的分析，本文在此做了一个尝试，从投资者角度对民办教育这个行业所存在的收入、成本进行了一个较全面的分析。二是梳理出民办教育投资的收入和成本．提出了创收和控制成本的方法、措施，并引入企业的某些管理方法，进行了结合，作出了尝试性分析。     

合并报表抵消项目及其对递延所得税影响

编制合并报表是集团公司对外披露财务信息的基础，在编制合并报表的过程中准确抵消内部交易事项及所涉及递延所得税的确认与计量是一项尤为重要的工作。本文对合并报销抵消项目以及递延所得税影响进行探讨。     

大型保障性住房社区规划设计实践——南京迈皋桥创业园丁家庄经济适用房社区

通过丁家庄经济适用房的规划设计实践,探索大型保障房社区持之有效的住宅规划模式,结合绿色建筑的评价标准,打造可持续发展的节能省地型社区。＂街坊式＂布局在大型社区中的成功运用,从而解决了不同人群的混居问题,解决了当地的就业和安居的平衡。     

Role of drivers' personal characteristics in understanding traffic sign symbols

This study investigated the role of age, marital status, gender, nationality, educational background and monthly income in drivers' comprehension of traffic signs. The populations sampled here were from five Arabian Gulf Countries. A total of 28 symbolic warning and regulatory signs were investigated. A questionnaire specially prepared to collect the necessary data was distributed to over 9000 drivers in the five countries; 4774 responded (53%). The results indicated substantial problems with the level of comprehension among the drivers about the traffic signs. The percentages of drivers who correctly identified the regulatory signs and warning signs were around 55 and 56%, respectively. Age, gender, education and income played major roles in determining drivers' comprehension of signs, whereas marital status showed no significant effect. Drivers who are young, female, those with lower levels of education or lower incomes understand the signs significantly worse than drivers who are older, male, with higher levels of education or higher incomes. Drivers from Europe and USA are significantly better than Asian and Arab drivers. These findings are believed to be important for the designers of road signs for international applications.     

Family involvement in school and low-income children's literacy: Longitudinal associations between and within families.

Longitudinal data from kindergarten to 5th grade on both family involvement in school and children's literacy performance were examined for an ethnically diverse, low-income sample (N = 281). Within families, increased school involvement predicted improved child literacy. In addition, although there was an achievement gap in average literacy performance between children of more and less educated mothers if family involvement levels were low, this gap was nonexistent if family involvement levels were high. These results add to existing evidence on the value of family involvement in school by demonstrating that increased involvement between kindergarten and 5th grade is associated with increased literacy performance and that high levels of school involvement may have added reward for low-income children with the added risk of low parent education. As such, these results support arguments that family involvement in school should be a central aim of practice and policy solutions to the achievement gap between lower and higher income children. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

浅谈质量管理中会计的核算方法

会计质量管理是企业管理的重中之重,企业集团在利用管理信息的同时,既要注重统计质量的管理,强化基础工作,建立一套行之有效的统计质量管理体系,更要注重会计质量的管理,充分利用会计信息资料,采用先进的科学管理方法,建立“质量收入”与“质量成本”的信息预报和反馈系统,开展质量的收入和成本的预报、预测工作,及时掌握质量的收入与成本的变化动态,杜绝事故损失的发生,提高企业的整体经济效益。     

敏捷供应链中供方收益研究

确定实体(或企业)之间的供需协作模式是建立敏捷供应链管理系统的基础.基于实体之间协作的密切程度不同及供需项目特征的差异,供需双方可以选择连续补给型、紧密协作型、协作型、一般型四种基本供需协作模式.本文给出了不同协作模式下供方的收益模型,为敏捷供应链系统的建立提供了参考.     

农民增收与农业信贷资金支持互动的研究

在现代市场经济条件下，农业的发展和农民的增收都离不开农业信贷的有力支持。目前，农业信贷资金不足成为影响农民收入增长的一个非常重要的制约因素，这反过来又影响着农业信贷对农业的支持。本文从农村信贷机构以信贷资金直接参与农民生产活动和农村信用社的产权改革与经营机制改革的两个层面探讨了建立有效的农民增收和农业信贷资金支持的互动机制和渠道互动机制的途径。     

人力资本理论的渊源、流派和发展

人力资本理论的渊源向上可以追溯到具有现代意义的经济学创始之前.从17世纪的威廉*配弟到20世纪60年代的西奥多*舒尔茨,人力资本理论由思想火花发展到完整的理论体系,在全世界推广开来.根据不同的研究重点,该理论可分为人力资本的投资--收益理论、经济增长理论、产权理论、资源配置理论4种类型,国内的研究则涉及到产权、投资、教育及收入分配等多个方面.在系统梳理了人力资本理论不同时期、不同流派的发展特点及代表人观点后,间接分析了人力资本对我国企业改制、经理人激励等现实问题的影响和作用.以期为本领域学习者和研究者提供参考.     

Classism is overrated: Comment.

Comments on "Psychotherapy, classism, and the poor: Conspicuous by their absence" by Laura Smith (see record 2005-11834-002). This article might have improved Smith's argument that prejudice and oppression (classism) are significant obstacles preventing the poor from receiving psychological services if she had presented evidence to substantiate her claim that "psychology has fallen short in its services" (p. 687) to the poor in the first place. In fact, there is reason to believe that psychotherapists are meeting the mental health needs of the poor in some areas of the country. In Maine, the poor are eligible for Medicaid, which allows for mental health benefits that are more generous in some cases than those provided by private insurance. In addition, the poor in southern Maine may take advantage of programs that pay for mental health services in ways that the middle class cannot. Many psychologists in Maine do provide mental health services to the poor. This is not to say that barriers do not exist or that the mental health needs of the poor are being met. However, I think it is fair to challenge the premise of Smith's (2005) article that the poor either are not being served or are being disproportionately served compared with the nonpoor. (PsycINFO Database Record (c) 2010 APA, all rights reserved)