Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.

Exploring the 2023 Reformation of Financial Systems in Higher Education Institutions and Examining the Practical Aspects of its Execution

As China’s economy has experienced rapid growth,the economic landscape for higher education institutions’financial systems has become increasingly intricate.Consequently,there has been a heightened demand for enhanced financial management in these institutions.Notably,in 2012,the country’s Ministry of Finance and Ministry of Education introduced a new financial system for higher education institutions,and in 2022,the Ministry of Finance publicly revised this system to further standardize financial practices within higher education institutions,align with financial management requirements,and foster the development of these institutions.This paper offers an extensive examination of the updated financial system for higher education institutions compared to the previous version,delving into aspects such as the financial management framework,professionalization criteria for financial directors,enhancements in managing the proceeds from technology and research achievements,and the incorporation of management accounting reports.Additionally,it provides a comprehensive analysis of the challenges faced by financial management in higher education institutions and outlines strategies for addressing these issues.

Ethanol steam reforming over Ni/ZSM-5 nanosheet for hydrogen production

Compared to reforming reactions using hydrocarbons,ethanol steam reforming(ESR)is a sustainable alternative for hydrogen(H_(2))production since ethanol can be produced sustainably using biomass.This work explores the catalyst design strategies for preparing the Ni supported on ZSM-5 zeolite catalysts to promote ESR.Specifically,two-dimensional ZSM-5 nanosheet and conventional ZSM-5 crystal were used as the catalyst carriers and two synthesis strategies,i.e.,in situ encapsulation and wet impregnation method,were employed to prepare the catalysts.Based on the comparative characterization of the catalysts and comparative catalytic assessments,it was found that the combination of the in situ encapsulation synthesis and the ZSM-5 nanosheet carrier was the effective strategy to develop catalysts for promoting H_(2) production via ESR due to the improved mass transfer(through the 2-D structure of ZSM-5 nanosheet)and formation of confined small Ni nanoparticles(resulted via the in situ encapsulation synthesis).In addition,the resulting ZSM-5 nanosheet supported Ni catalyst also showed high Ni dispersion and high accessibility to Ni sites by the reactants,being able to improve the activity and stability of catalysts and suppress metal sintering and coking during ESR at high reaction temperatures.Thus,the Ni supported on ZSM-5 nanosheet catalyst prepared by encapsulation showed the stable performance with~88% ethanol conversion and~65% H_(2) yield achieved during a 48-h longevity test at 550-C.

Exploring the Ideological and Political Education Reformation of Architecture Professional Courses in Higher Education Institutions

"Ideological and political education"is an essential implementation for moral cultivation,which promotes the basic principles of"three comprehensive education".Its teaching effectiveness is related to the overall improvement of the quality of talent cultivation;hence it widely attracts the attention of the academic community.In order to combine professional architectural courses with ideological and political education,and at the same time to realize the innovative teaching concept of collaborative education,teachers in higher education institutions continue to explore and practice their ways,constantly innovate and optimize their knowledge and education systems.

Pt nanoclusters modified porous g-C_(3)N_(4)nanosheets to significantly enhance hydrogen production by photocatalytic water reforming of methanol

For the use of green hydrogen energy,it is crucial to have efficient photocatalytic activity for hydrogen generation by water reforming of methanol under mild conditions.Much attention has been paid to gC_(3)N_(4)as a promising photocatalyst for the generation of hydrogen.To improve the separation of photogenerated charge,porous nanosheet g-C_(3)N_(4)was modified with Pt nanoclusters(Pt/g-C_(3)N_(4))through impregnation and following photo-induced reduction.This catalyst showed excellent photocatalytic activity of water reforming of methanol fo r hydrogen production with a 17.12 mmol·g^(-1)·h^(-1)rate at room temperature,which was 311 times higher than that of the unmodified g-C_(3)N_(4).The strong interactions of Pt-N in Pt/g-C_(3)N_(4)constructed effective electron transfer channels to promote the separation of photogenerated electrons and holes effectively.In addition,in-situ infrared spectroscopy was used to investigate the intermediates of the hydrogen production reaction,which proved that methanol and water eventually turn into H_(2)and CO_(2)via formaldehyde and formate.This study provides insights for understanding the photocatalytic hydrogen production in the water reforming of methanol.

Practical Research on Promoting the Reform of“One Field for One Household”in Guoyang County

In recent years,the problem of farmland fragmentation has become a major obstacle to the development of modern agriculture,and the reform of“one field for one household”can effectively sort out cultivated land resources,increase contracted land area,improve land utilization rate,and effectively solve the problems of contracted land dispersion and farmland fragmentation in rural areas.This paper systematically anatomized the practice and effects of“one household,one field”reform in Guoyang County,analyzed the problems existing in the implementation process,and put forward corresponding suggestions and countermeasures,in order to provide experience and reference for the reform of one field in other regions.

Reform of Theory-practice Alternating Teaching of the Introduction to Architecture Course Oriented to“Employment Priority and Integration of Industry and Education”

In the new era of building a socialist modernization country with the goal of promoting high-quality development,we deeply analyze the knowledge system of the Introduction to Architecture course.This analysis is based on the cross-disciplinary specialties of local applied universities and the orientation of prioritizing employment and integrating industry and education.We propose the teaching reform of“theory-practice alternation”which is adapted to the current times and societal needs.Finally,we comprehensively summarize the effectiveness of curriculum construction,in order to provide theoretical references for the implementation of fostering character and civic virtue and deepening the reform of collaborative education mechanisms.

Exploration on Teaching Reform of Medical Functional Experimental Science for International Students

Medical Functional Experiment Science, a bridge between basic medicine and clinical medicine, integrates classical experimental teaching contents of three courses including physiology, pathophysiology and pharmacology. This course not only helps students to verify and reinforce theoretical knowledge, but also cultivates their capability of scientific thinking to discover and solve problems. Based on the characteristics of international students and current situation of the teaching platform in the laboratory at Yangtze University, this paper discusses a series of problems in the Medical Functional Experiment Science teaching for international students and puts forward some measures for teaching reform including optimizing experimental content, innovating experimental teaching methods and establishing effective experimental evaluation mode, in order to cultivate more international medical students with innovative ability.

Research on Professional Teaching Reform of the E-Commerce Major in Vocational Colleges Under the Internet Era

With the rapid development of science and technology,the face of human society has undergone great changes;with the emergence of the Internet era,all kinds of educational technology,equipment,and software in vocational colleges have been widely used to carry out education and teaching,and has achieved remarkable results.Based on this,colleges and universities’electronic commerce(e-commerce)professional teachers should try to rely on the Internet to build information teaching classrooms,introduce advanced methods to build efficient classrooms by integrating teaching resources,and optimize the top-level design,so as to activate the classroom atmosphere,mobilize students’emotions,make them immersed in the teaching of electronic commerce courses.In view of this,this paper combines the existing theory and experience,first analyzes the dilemma faced by the current teaching of e-commerce in vocational colleges,then discusses the practical significance of teaching reform based on the Internet era,and lastly puts forward the specific practice path.

Exploration of Financial Management Curriculum Reform in Vocational College

As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.This paper analyzes the necessity of financial management curriculum reform,from the design ideas,teaching content,teaching mode,and teaching methods of several aspects of vocational college financial management curriculum reform work carried on the preliminary thinking,hoping to improve the teaching quality of this course will be helpful.

Research on the Teaching Reform of Building Information Modeling Course Based on“Post,Course,Competition,and Certificate”Integration

With the rapid development of information technology,the utilization of building information modeling(BIM)is increasingly prevalent in the construction industry.In order to cultivate BIM application-oriented talents capable of effectively addressing industry development demands,this study proposes a reform plan for BIM courses that integrates post,course,competition,and certificate.The reform plan implements the teaching methods of post-course integration,competition-based teaching integration,and course certificate integration in the BIM course.It also carries out curriculum reform from four aspects:curriculum system,teaching mode,teaching content,and assessment method.Reform should be implemented to enhance students’professional and practical skills,thereby enabling them to secure improved employment opportunities and prospects for career development.

Exploration of Curriculum Reform in the Context of Digital Empowerment:Taking the“Class Management”Course in the Primary Education Major of Higher Vocational Normal School as an Example

In the era of digital empowerment,the digital reform of higher vocational courses has become an inevitable trend.To explore professional curriculum reform,this study takes the“Class Management”course in the primary education major of higher vocational teachers as the research object,analyzes the importance of digital empowerment to curriculum reform,and discusses the teaching of the“Class Management”course new model and content reform plan.Digital technology empowering traditional courses is a new trend,which is both an opportunity and a challenge.This study aims to explore the application of digital technology in courses and provide certain guidelines for curriculum reform in the field of education.

Research on the Evaluation of the Implementation Effect of Curriculum Examination Reform: Taking the Course of “Introduction to Language” as an Example

“Introduction to Language,”as the core course of the English major,mainly reveals the basic laws of language,enabling the students to have the ability to apply linguistic theories to explain language phenomena and solve specific language problems.This course is highly theoretical and has a certain degree of difficulty.The evaluation of student grades has always been based on examination reform,but several problems have been encountered during the implementation process.This article analyzes the current situation of the reform and implementation of the“Introduction to Language”course examination in applied universities and puts forth suggestions and specific measures to improve the assessment of the course,aiming to enhance the teaching effectiveness of the course and scientifically and comprehensively evaluate students’abilities.

Research on Enterprise Human Resource Management Reform Strategy in the Era of Big Data

In the 21st century,with the development of the Internet,mobile devices,and information technology,society has entered a new era:the era of big data.With the help of big data technology,enterprises can obtain massive market and consumer data,realize in-depth analysis of business and market,and enable enterprises to have a deeper understanding of consumer needs,preferences,and behaviors.At the same time,big data technology can also help enterprises carry out human resource management innovation and improve the performance and competitiveness of enterprises.Of course,from another perspective,enterprises in this era are also facing severe challenges.In the face of massive data processing and analysis,it requires superb data processing and analysis capabilities.Secondly,enterprises need to reconstruct their management system to adapt to the changes in the era of big data.Enterprises must treat data as assets and establish a perfect data management system.In addition,enterprises also need to pay attention to protecting customer privacy and data security to avoid data leakage and abuse.In this context,this paper will explore the thinking of enterprise human resource management innovation in the era of big data,and put forward some suggestions on enterprise human resource management innovation.

“Three-Wide Education”Reform,Innovation,and Practice in Guangdong University of Petrochemical Technology

The comprehensive reform of“three-wide education”is important to achieve inheritance and innovation in ideological education in colleges and universities.The Guangdong University of Petrochemical Technology aims to address the practical problems of a weak ideological education team,incomplete system and mechanism,and insufficient resource mobilization in“three-wide education.”It actively explores the“three-wide education”based on the university’s existing foundation and advantages.Comprehensive,innovative ideas for reform,practice,and promotion of unique practices and paths are necessary,to continuously deepen education reforms and strive to build a new“three-wide education”work pattern to help the country’s modern talent cultivation work.

Research on the Reform of the Process-Tracking Ideological and Political Assessment System in Applied Universities:Taking the Personal Finance Course as an Example

Using the Xi’an Mingde Institute of Technology students as the teaching object and the Personal Finance course as an example,we explore the reform of the ideological and political assessment system of process-tracking courses in applied universities.The article analyzes the feasibility of applying the curriculum ideological and political assessment system in college courses and compares the traditional assessment system.It also proposes that applying curriculum ideological and political assessment to the college curriculum assessment system will help improve students’understanding of the“value guidance”in curriculum ideological and political education and enhance the teaching effect.

Reform of Practical Teaching of “Linux Operating System Fundamentals” Under the Background of Emerging Engineering Education

With the advancement of the construction of emerging engineering education,the reform of practical teaching has become an important task of higher engineering education.This article takes the course“Linux Operating System Fundamentals”as an example to explore practical teaching reform in the context of emerging engineering education.By analyzing the current situation and problems in course practical teaching,we proposed practical teaching reforms such as online experiments,practical content updates,project-based engineering practices,and diversified evaluation models,and designed corresponding implementation plans.Practice has proved that this reform can improve students’learning interest and engineering practical skills,and cultivate outstanding engineers with innovative spirit and practical skills.

Teaching Reform and Practice of Embedded System Design Based on Outcome-Based Education

Embedded system design is the core course of the telecommunication major in engineering universities,which combines software and hardware through embedded development boards.Aiming at the problems existing in traditional teaching,this paper proposes curriculum teaching reform based on the outcome-based education(OBE)concept,including determining course objectives,reforming teaching modes and methods,and improving the curriculum assessment and evaluation system.After two semesters of practice,this method not only enhances students’learning initiative but also improves teaching quality.

Research and Practice of Course Reform in English Majors of Colleges and Universities from the Ideological and Political Perspective

There is an urgent need for high-quality talents with ideological and moral character for the development of higher education and the cultivation of English majors who meet the requirements of the times.The course reform in English majors from the ideological and political perspective is an important way to improve the comprehensive quality and moral values of students,which helps to cultivate English talents with social responsibility and innovative abilities.This paper analyzes the problems in the current courses through literature review and field research,such as the lack of ideological and political perspective and low interest of students in ideological and political content.Based on these issues,taking the course“Comprehensive English”as an example,various teaching stages were practiced from the aspects of learning objectives,learning content,learning situation,implementation ideas,implementation effects,and teaching evaluation.Additionally,some suggestions are proposed,such as integrating ideological and political content into the entire process of teaching.The teaching staff needs to possess high-level English teaching ability and ideological and political perspective,standardize the evaluation system,and integrate epistemology into the evaluation process of ideological and political education,in order to promote in-depth research and exploration of ideological and political education of English majors.

Exploration of Practice Teaching Reform Based on Outcome-Based Education Concept:Taking Environmental Design Major as an Example

The concept of OBE(outcome-based education)is more focused on designing and implementing teaching activities around expected learning outcomes than the traditional teaching model and enhancing the quality of education through clear and measurable learning outcomes,which has led to profound changes in the field of education.However,environmental design practice teaching faces a series of challenges in the implementation of the OBE concept,including the complexity of the assessment system,personalized learning and creative learning,and over-reliance on quantitative assessment.Therefore,in order to further deepen the professionalization of the OBE concept,we have conducted research on the design education practice models at home and abroad,explored the practice teaching models and their applications such as project system,studio model,practical internships,and technology-driven interdisciplinary integration,and took the practice innovative teaching models of Stanford d.school and Rhode Island School of Design(RISD)as examples to explore the characteristics of the curricula,cultivation modes,and the development of the environmental design professional practice teaching model.The characteristics of OBE and RISD are discussed to provide a global vision and local contextual reference for the practice teaching reform of environmental design majors.