“赢利”不是“营利”——对民办教育利益回报及相关问题的思考与建议

本文通过对“民办教育”、“社会力量办学”、“营利”、“赢利”、“盈利”等相近概念的辩析,阐明了它们之间的联系和区别。在此基础上阐述了自己的观点,即民办教育不能以营利为目的,但应该允许适当赢利。

“盈利”和“营利”的区别

（2015·广东文综卷·36）材料（略）。（1）企业经营的直接目的是什么？（2分）参考答案：（1）企业经营的直接目的是追求利润。（2分）评分细则：（1）追求利润，或盈利，或营利，或赚钱。（2分）《经济生活》教材第36页：“企业是以营利为目的而从事生产经营活动，向社会提供商品或服务的经济组织”。由此可以得出该题的答案是“营利”，在评分细则中出现替代答案“盈利”，笔者认为这不科学、不严谨，“盈利”和“营利”两者不能通用。

“营利”、“赢利”和“盈利”的区别

“营利”、“赢利”、“盈利”这三个词不仅发音相同，词义也极容易产生混淆。把“营利”解释为“谋取利润”是非常正确的。“营”在这里是“谋取”的意思。韩愈《送穷文》中“蝇营狗苟，驱去复还”，还有我们常说的“钻营”一词，用到的都是“营”的这个意思。

美国的非营利组织及其在文化经营管理中的作用

作为一个典型市场化的国家，美国的文化产业非常发达，既有像迪斯尼和好莱坞这样商业运作非常成功的典型，也有大量非营利组织的成熟经验。一般来说，“营利”和“非营利”的分界是：能够形成商业规模并构成产业链的文化机构一定是营利性的。例如，除了迪斯尼和好莱坞以外，还有NBA，甚至包括集旅游、购物、休闲、娱乐一体化的文化商业“托拉斯”。

外汇:用期权“营利”

近年来，随着各国政府对金融业限制的放宽，全球外汇市场迅速发展壮大。由于在世界各地投资资金的流动更为方便，因此对外汇的需求不断增加，这些需求来自企业．也来自个人投资者。外汇市场波动性很大，但并不意味着一定具有非常高的风险——对外汇的需求是风险降低的关键原因。

“盈利”“赢利”与“营利”

《现代汉语词典》（商务印书馆2005年版）解释为：盈利：同“赢利”。赢利：①企业单位的利润。②获得利润：今年由亏损转为赢利。也作盈利。营利：谋求利润。

民办教育“营利”限制将废民间资本迎来空间

@中国经济网 按照《中华人民共和国教育法》的规定．“任何组织和个人不得以营利为目的举办学校及其他教育机构”。但随着近日国务院常务会议讨论通过对教育法．高等教育法、民办教育促进法进行一揽子修改的修正案草案，明确“对民办学校实行分类管理．允许兴办营利性民办学校”．

也谈机构的“盈利性”

在社工行政督导中，督导需要让社工理清“非营利”的真正意思。在深圳，许多人未能充分理解“营利”与“盈利”的区别，对机构颇有误解，认为机构就应该是那种应该只注重服务的单位，不应获得提高营销与管理水平的正常盈利，认为机构盈利了，就是营利了。其实这是很不恰当的。比如在深圳论坛上，

“拼车”何以要被处罚?

近期，网站上报道了好几个因“拼车”而被处罚的案例，其中有上海的、杭州的、长沙的、广州的，而客运主管部门的处罚理由就是私家车是非营运性质的车辆，“拼车”收取了费用，就是“营利”，所以就要处罚。

Effect of Paclobutrazol plus Ethephon Treatment on Endogenous Hormones and Carbon and Nitrogen Nutrients in Litchi Variety ‘Feizixiao'

[Objective] This study aimed to investigate the effect of spraying the mixture of paclobutrazol and ethephon on the endogenous hormones and carbon and nitrogen nutrients in litchi variety ＇Feizixiao＇.[Method] [Result] The results showed that foliar spraying of the mixture of paclobutrazol and ethephon could effectively inhibit litchi variety ＇Feizixiao＇ to produce winter shoots,promote the flower bud differentiation and improve flower formation rate; meanwhile,this treatment could also increase the contents of ABA and ZR,and the ratios of ABA/IAA,ABA/GA3,ZR/IAA,ZR/GA3,and decrease the contents of IAA and GA3; additionally,it could increase the contents of soluble sugar,starch and total nitrogen,and raise C/N ratio,thus improving the flower formation rate.[Conclusion] Foliar spraying of the mixture of paclobutrazol and ethephon is an effective pathway for solving warmth damage to litchi.

Preliminary Study on the Responses of Three Marine Algae,Ulva pertusa(Chlorophyta),Gelidium amansii(Rhodophyta)and Sargassum enerve(Phaeophyta),to Nitrogen Source and Its Availability

An experiment was designed to select economically valuable macroalga species with high nutrient uptake rates. Such species cultured on a large scale could be a potential solution to eutrophication. Three macroalgae species, Ulva pertusa (Chlorophyta), Gelidium amansii (Rhodophyta) and Sargassum enerve (Phaeophyta), were chosen for the experiment because of their economic values and availability. Control and four nitrogen concentrations were achieved by adding NH + 4 and NO - 3. The results indicate that the fresh weights of all species increase faster than that of control after 5 d culture. The fresh weight of Ulva pertusa increases fastest among the 3 species. However, different species show different responses to nitrogen source and its availability. They also show the advantage of using NH + 4 than using NO - 3. U. pertusa grows best and shows higher capability of removing nitrogen at 200 μmol L -1 , but it has lower economical value. G. amansii has higher economical value but lower capability of removing nitrogen at 200 μmol L -1 . The capability of nitrogen assimilation of S. enerve is higher than that of G. amansii at 200 μmol L -1 , but the former’s increase of fresh weight is lower than those of other two species. Then present preliminary study demonstrates that it is possible to use macroalgae as biofilters and further development of this approach could provide biologically valuable information on the source, fate, and transport of N in marine ecosystems. Caution is needed should we extrapolate these findings to natural environments.

Influence of climate and litter quality on litter decomposition and nutrient release in sub-tropical forest of Northeast India

Leaf litterfall,litter decomposition and nutrient return through litterfall of three dominant species,i.e.Quercus serrata,Schima wallichi and Lithocarpus dealbata were studied in different months throughout the year to assess the input and release of nutrient in the forest soil of a sub-tropical mixed oak forest of Manipur,northeastern India.Oaks in northeastern region of India are economically important species for the production of Tasar silk.The monthly litterfall ranged from 25.6 g·m^-2（July） to 198.0 g·m^-2（February） and annual litterfall was 1093.8g·m^-2 in the forest site.At initial month（on November 3）,the concentrations of N and C were the highest in L.dealbata,followed by Q.serrata and lowest in S.wallichi,whereas lignin and cellulose concentrations at initial month were the highest in S.wallichi,followed by Q.serrata and L.dealbata.L.dealbata（k=0.54） exhibited a high rate of litter decomposition,coinciding with high concentrations of N and C and low cellulose in the litter at initial month.However,low rate of litter decomposition in S.wallichi（k=0.33） coincided with low value of N and C and highest value of lignin and cellulose at initial month.The remaining biomass in different months was positively correlated with the lignin,C,C/N ratio and cellulose,but it negatively correlated with nitrogen concentrations at initial month.The rate of litter decomposition was the highest in rainy summer months,owing to congenial environmental conditions and lowest rate of litter decomposition in cool and dry winter months.

Silicon limitation on primary production and its destiny in Jiaozhou Bay, China Ⅷ: The variation of atmospheric carbon caused by both phytoplankton and human

Statistical analysis on data collected in the Jiaozhou Bay (Shandong, China) from May 1991 to February 1994 and those collected in Hawaii from March 1958 to December 2007 shows dynamic and cyclic changes in atmospheric carbon in the Northern Pacific Ocean (NPO), as well as the variation in space-time distribution of phytoplankton primary production and atmospheric carbon in the study regions. The study indicates that the human beings have imposed an important impact on the changing trends of the atmospheric carbon. Primary production in the Jiaozhou Bay presents a good example in this regard. In this paper, dynamic models of the atmospheric carbon in the NPO, the cyclic variations in the atmospheric carbon, and primary production in the Jiaozhou Bay are studied with simulation curves presented. A set of equations were established that able to calculate the rate and acceleration of increasing carbon discharged anthropologically into the atmosphere and the conversion rate of phytoplankton to atmospheric carbon. Our calculation shows that the amount of atmospheric carbon absorbed by one unit of primary production in the Jiaozhou Bay is (3.21–9.74)×10-9/(mgC·m-2d-1), and the amount of primary production consumed by a unit of atmospheric carbon is 102.66–311.52 (mgC·m-2d-1/10-6). Therefore, we consider that the variation of atmospheric carbon is a dynamic process controlled by the increase of carbon compound and its cyclic variation, and those from anthropologic discharge, and phytoplankton growth.

Annual Reports of Non-profit Organizations （NPOs）： An Analysis

Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.

A new algorithm for stope boundary optimization

Stopes can be simply defined as an underground opening from which ore has been excavated.Selection of the best combination of available stope boundary will directly affect the profitability of the operation.While a few attempts has been initiated to generate the optimum stope boundary for underground mining, they fail to guarantee a true optimality in three-dimension block models.This paper proposed a new methodology which can find optimum stope layout for a given resource model in three-dimensions.The paper initially critically reviewed important stope boundary optimisation studies thus far, then proposed a new methodology in order to find the best stope layout for a given deposit.Subsequently it applied the proposed methodology into a block model to test its ability of producing optimum results and demonstrated its applicability in a number of different scenarios.In the last section, further analysis on strategies to find the optimum stope boundaries were demonstrated.The results prove that the proposed algorithm can find optimum stope boundaries and layouts in three-dimension for different stope sizes and stope selections trategies.

Nutritional and Metabolic Consequences of Feeding High-Fiber Diets to Swine： A Review

At present, substantial amounts of low-cost, fibrous co-products are incorporated into pig diets to reduce the cost of raising swine. However, diets that are rich in fiber are of low nutritive value because pigs cannot degrade dietary fiber. In addition, high-fiber diets have been associated with reduced nutrient utilization and pig performance. However, recent reports are often contradictory and the negative effects of high-fiber diets are influenced by the fiber source, type, and inclusion level. In addition, the effects of dietary fiber on pig growth and physiological responses are often confounded by the many analytical methods that are used to measure dietary fiber and its components. Several strategies have been employed to ameliorate the negative effects associated with the ingestion of high-fiber diets in pigs and to improve the nutritive value of such diets. Exogenous fiber-degrading enzymes are widely used to improve nutrient utilization and pig performance. However, the results of research reports have not been consistent and there is a need to elucidate the mode of action of exogenous enzymes on the metabolic and physiological responses in pigs that are fed high-fiber diets. On the other hand, dietary fiber is increasingly used as a means of promoting pig gut health and gestating sow welfare. In this review, dietary fiber and its effects on pig nutrition, gut physiology, and sow welfare are discussed. In addition, areas that need further research are suggested to gain more insight into dietary fiber and into the use of exogenous enzymes to improve the utilization of high-fiber diets by oils.

Nutritional status of four species of giant land snails in Nigeria

Four species of African giant land snails （Archachatina marginata （ovum ） Pfeiffer, Archachatina marginata （saturalis ） Philippi, Achatina achatina and Limicolaria spp.） were assessed for their proximate and mineral compositions aimed at establishing their nutritive values on wet weight basis. Analysis of muscle revealed that composition of crude protein varied from 18.66%±0.57% in Limicolaria spp. and 20.56%±L0.05% in Archachatina marginata （ovum） Pfeiffer; moisture content was 76.56%±0.04% in Archachatina marginata （ovum） Pfeiffer and 78.68%±0.68% in Limicolaria spp. and ash was 1.34%±0.02% in Achatina achatina and 1.44%±0.01% in Archachatina marginata （ovum） Pfeiffer. These values were statistically different from each other （P〈0.05）. Carbohydrate and fat content were generally low. Crude fibre was not detected in any of the species. The concentrations of zinc, iron, manganese, magnesium, calcium, phosphorus, sulphur, potassium and sodium in the flesh of the snails were determined. Values of iron, magnesium, calcium, phosphorus, potassium and sodium were consistently high while cobalt, copper and lead were not detected. Snails complement the required trace and minor elements needed for proper growth and development in human being, so it is recommended for regular consumption.

Decision-Making in a Governmental Healthcare Organization by Analytic Hierarchy Process

This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, there is tendency for stakeholders to differ in their beliefs as to what is desirable particularly in a non-profit organization. In a local government, it is especially difficult for the interests of a stakeholder group to be completely in agreement. This research considers the use of the analytical hierarchy process （Saaty, 1971） as a solution for one of the difficulties of decision-making in a local government. This research is a case study to explore the strategy of a local Japanese healthcare management organization. The conclusion was drawn to decide which strategic option should be taken by using the analytical hierarchy process. Also, it was found what to work on a countermeasure that prevents the negative effects that are generated by selecting the strategic option.

Study on Contents of Nutritional Ingredients and Reutilization of Sweet Potato Starch Residue

[Objective] This study aimed to investigate the contents of nutriUonal ingredients and reutilization way of sweet potato starch residue. [Method] The starch residue of Shangshu 19 from four different processing sites was used as the test material, and the contents of main nutritional ingredients and moisture in the sweet potato starch residue were determined. [Result] In the sweet potato starch residue （calculated by fresh weight）, the average contents of moisture, starch, fat, protein, Zn, Fe, Se and Ca were 83.75%, 101.15 g/kg, 0255%, 0.497 3%, 11.18 mg/g, 1 219.00 mg/kg, 0.032 3 mg/kg and 6 460.00 mg/kg, respectively, but Vc, VA and chlorogenic acid were not detected. According to the characteristics of high starch content and abundant nutritional ingredients, the sweet potato starch residue can be used for producing edible alcohol and dietary fiber health food. [Coaclusio,] This study will provide certain reference for fully development and utilization of sweet potato starch residue.