西安市妇联“会改联”及区域化建设改革调研报告

西安市抓紧贯彻落实中央及全国、省、市妇联的《全国妇联改革方案》决议精神,从组织机构建设、干部选拔任用、创新载体方法、建强基层妇联、加强党的领导等多个方面部署全市的改革工作任务,取得了良好成效。通过改革,强化了基层组织建设,为妇联组织注入了新的活力,构建了区域化的组织网络,打造了专兼职的工作队伍,有力延伸了妇联工作的手臂,妇联组织工作力量得到壮大,组织网络得到拓展。但同时面临着身份认同不强、工作能力欠缺、工作经费不足、制度建设不完善、干部队伍稳定等客观问题。因此应当加强分级培训,提升妇干工作能力;完善妇联工作制度,规范工作绩效管理;强化身份认同,提升作用发挥;落实活动经费及人员待遇;加大在非公经济建立妇联组织的力度;丰富基层妇联工作的内容和形式。等方面着手,进一步提升妇联工作力度。

让学生“乐作”“会改”——由“香菱学诗”想到作文教学

作文教学,对于培养和保护学生的兴趣至关重要,对于教会学生如何修改作文也很重要,“善作”不如“善改”,首先,要让学生“乐作”.通过别样日记“漂流”,让学生爱上表达.通过精选习作题材,让学生有话想说.通过大量阅读,让学生有话可说.还要多给学生展示的平台,让学生体会成功的快乐.其次,要让学生“会改”.老师改,不如教会学生改,可通过生生互改,师生共评等方式,让学生的作文水平在不断的“改”中提高.

高校“会改联”改革路径与创新机制探索

高校妇联组织是基层妇联组织的中流砥柱,是全面推进妇联改革的重要领域。“会改联”通过试点先行、同城共建等基本做法,加快了高校独立设置妇联的步伐,彰显出妇联组织的独立性和重要性。高校妇联组织通过加强思想引领、组织引领、群众引领,推进思想机制创新、组织机制创新、保障机制创新,不断激发出基层妇联组织的生机与活力。

建筑业“营改增”会计税收核算中的难点与建议

"营改增"的全面推开,对建筑业影响较大,"营改增"能够减少建筑业的重复征税,但在实际工作中也出现了一些难点。文章分析了"营改增"前后对建筑业的不同影响,在此基础上总结了会计税收核算中的难点,并进一步提出了建议。

关于初中作文教学的互批互改之我见

学生作文是作业批阅中耗时最长，效果最差的一门作业。学生的一篇作文，老师往往呕心沥血地改半天才有些眉目，结果到了学生手中，不少学生看也不看就扔到一边去了。老师的评价也常常因为不够及时也失去了应有的促进作用。因此，初中作文批改费时多、收效少，成为长期困扰语文教师的问题之一。那么，如何指导初中学生进行互批互改呢？

The Spirit of Craftsmanship and Industrial Civilization

The spirit of craftsmanship applies to every trade. In the context of opportunities arising from the new industrial revolution and China＇s transition towards high-end manufacturing, Premier Li Keqiang put forward the concept of the spirit of craftsmanship. This paper reckons that the spirit of craftsmanship can be defined from six dimensions including dedication, standard, precision, innovation, perfection and human care. In fact, the spirit of craftsmanship abounds in China, as illustrated by the examples of Tongrentang and Haier. In comparing the three manufacturing powers of Germany, Japan and the United States, this paper reveals the differences in the connotations of the spirit of craftsmanship across these countries. According to specific national conditions and development stage, China must achieve structural re-engineering of corporate organizations at the level of firms, products, divisions and modules. In a nutshell, the spirit of craftsmanship is a core component of corporate and industrial civilization and it holds an important historic position in industrial and social civilization.

Changes in Agricultural System as Farmers Adapt to Economic-Social and Climatic Changes in the Min Upriver Rural Areas in Western Sichuan,Southwestern China

Rapid economic growth in China has brought about great economic-social changes in rural areas, having considerable impact on the society in economy and environment. With a per capita possession of about 0.08 ha of cropland, Chinese farmers in rural areas adopt various ways in response to these changes in a bit to maintain their livelihood, wherein the agricultural system is facing one more options possible. To understand how rural communities have used different mechanisms to adapt to the economic and natural changes, we joined a survey in dry valleys of the Min upriver area under Maoxian county of western Sichuan province, southwestern China and visited the local people. Changes in the main crop cultivation have shown up an important means to keep up their household income. Farm households start seeking economic growth through diversified cultivating of cereal and economic crops in five lines, namely cereal, apple monoculture, apple and vegetables, plum and vegetables, mixed fruits and vegetables. These new lines mirror farmers' flexibility to cope with today's economic-social and climatic changes. The farming operation has changed all the more from a subsistence on grain to special agricultural products. Economic reforms in the early 1980 s motivated theprogress first in conversion of production from grain to fruits, and the desire to increase family income turned out to be an impetus for the subsequent events. At present, more farmers moving out of the rural areas, uneasy availability of labor force, increased opportunity cost of labors and their wages, increased farm size, and the urgent demand for the agricultural labor force, all these combine into the trend of the agricultural system of China on facing further economic-social reforms and reconstruction of the countryside across China.

Emerson＇s Views on Reform

As the most influential representative of New England Transcendentalism, Ralph Waldo Emerson has been commonly known as a man of letters and a prophet of religion. Yet, at the same time, he was also questioned by some scholars who argued that Emerson remained aloof and indifferent to both politics and reforms. Scrutinizing the addresses, essays as well as other published writings of Emerson, we can have a better understanding of his deep thought and wisdom concerning reform, and fully realize his great influence. Based on analyzing two essential aspects of Emerson＇s views on reform, this paper points out that Emerson＇s views on reform are of historical importance; and his views can also provide realistic reference and guidance to the current social reform in China.

On the Three Forms of Fruitless Love in Sons and Lovers

David Herbert Lawrence is one of the greatest English novelists of the 20th century. He is not only a turn-of-the-century social reformer, but also an artist deeply concerned with human relationships. His famouse work--Sons and Lovers （1994）, describes the process of young Paul＇s growth with young Lawrence＇s personal life as the model. The present paper, first of all, gives a brief introduction of the novel. Then the three forms of unreal love in the story are what the present paper mainly explored. Firstly, the love between Paul and his mother is a distorted love between a mother and a son. Secondly, the love between Paul and Miriam is an immature love of young people. Thirdly, the love between Paul and Clara is physical and short-lived. The three forms of love are unreal and doomed to be fruitless

Belgian Public Accounting： Towards Accrual Accounting

Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.

Thoughts on the budget accounting reform in China

In recent years, with the further development of our country＇s financial management system, the existing budget accounting system can not adapt to the current management system, many problems are exposed in the actual operation. Therefore, we must proceed from the actual situation, using the scientific method, reform of the budget accounting system, promote the budget accounting system more scientific and perfect. This article will carry on problems existing in the current budget accounting system analysis, put forward the reform ideas and suggestions accordingly, with a view to the reform and development of the budget accounting to meet the objective demand of the development of the times.

Chinese accounting reform： It will be a continuous process

Based on a thorough review, this paper points out that there is still two types of problems in the newly formulated China Accounting Standards 2006 （CAS 2006） which were enacted on Jan. 1, 2007. The first type is that some economic events have been accounted for incorrectly, and the second is confusion and misunderstanding have been caused in the practical world when some guidelines of CAS 2006 are carded out to converge to the International Financial Reporting Standards （IFRS）. In my opinion, it is a great leap to establish a set of accounting standards that harmonize with the IFRS, but China＇s accounting reform is a continuously improving process. During the process, the accounting standards setting departments shoulder heavy burden, face a dilemma, and meet some challenges. After all, China＇s accounting reform will be a long way.

Since Reform and Opening the Change Course of People＇s Congress System

Since the reform and opening up, people＇ s congress system has gone through four stages of development, is to restore respectively, the initial development, further strengthen and improve, deepen the development stage. From four stages of development, we can draw the four laws since the reform and opening up people＇ s congress system changes that adhere to the party＇ s leadership, adapt to changes in the economic system, in theory and in practice, innovation in the legal, institutional design and constantly improve the standard. Four stages and the four laws draw people＇ s congress system experiences, the study of people＇ s congress system in future developments of great significance.

Socioeconomic impact of urban redevelopment in inner city of Ningbo

Since market-oriented economy reform, China has experienced significant changes in urban landscapes and the internal structure of cities. Housing marketization provides an opportunity for households to choose their residences. However, not all households benefit equally from residential relocation. Residential relocation in urban China has relatively strong association with the household’s position within the spectrum from state redistribution to market reward than with life cycles and consequent adjustment of housing demand, which are the primary reasons for residential mobility in a mature market. In this research we focused on social aspects, mainly relating to the impact of urban redevelopment in inner city of Ningbo and the resultant potential housing problem. This research is based on a questionnaire survey that was conducted in three neighborhoods redeveloped at different time periods in the past fifteen years. The findings suggest that new strategy of redevelopment of the integrated envi-ronment of the old city while still improving the living condition for its residents can be heard due to the efforts of many people at various positions. Yet, many things need to be done to change people’s ideas: information and education through newspapers, academic discussions through academic journals, conferences, and reports to decision makers.

Research on the Reform Model of China＇s Government Accounting Based on Performance Management

Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.

Holistic Approaches for Renovation of Large Housing Areas in Japan

Social imbalance and obsolescence of the built environment has emerged in large sized housing estates in metropolises. In particular, the requirement of such planned housing areas has not matched public service provided by the infrastructure. On not only physical but also social aspect of local communities of this kind of housing area have a lot of problems while it also has a lot of good characteristics. A representative one is that age of the tenants is rising very swiftly and it makes the local community imbalanced. Nowadays many countries including Japan have tackled problems concerning housing estates constructed during the mass housing era and try to search for ways to reactivate so-called new town areas by utilisation of existing environmental resources such as building stock and ample green open space. In Japan many elemental technologies have been developed in order to utilise existing building stock. However, how to combine these technologies and new holistic methods for reactivation are still underdeveloped. Therefore, it is very important to fred these ways and to make a comprehensive plan for rehabilitation of these areas. The first purpose of our study is to develop and clarify how to organise and integrate many kinds of elemental techniques and the holistic measures for the improvement of both social and physical environment in suburban mass housing estates. Subsequently we try to reorganise proper relations between human settlements and the various service provision for those regions. Our last focus is put on searching for new ways to raise the value of existing housing environment. Our conclusion intends to indicate important of the master plan and its execution, where mass housing estates progress for the physical and social improvement.

New Information and Communication Technologies and University Education Renovation in Vietnam

The introduction of new information and communication technologies in Vietnam has had significant impacts on every sector, and changed the face of the whole Vietnamese society. New cultures, customs, and norms have been introduced to compete with the country＇s traditional values. In the context of Vietnamese sustained economic growth and social development, university education in Vietnam falls behind those from regional countries, partly because the influences of＇ information and communication technologies to the society as well as the education system at the paradigm levels have not been properly understood. In order to reverse this trend, a comprehensive renovation in university education must be carried out, and one of the first issues to be addressed is to reach a national consensus on the traditional and emerging social and educational values in Vietnam.

Exploring Public Finance Management Reform and Building up Model of General State Accounting （GSA）： The Case of Vietnam

There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.

Changes in social welfare party leadership since the reform and opening up

The planned economy period after the founding of New China, there are a number of defects caused by the social welfare system of the country arranged the comprehensive safeguards, cannot meet the needs of the members of the community welfare. Since the reform and opening up, under the leadership of the Communist Party of China, China＇s social welfare undertakings made progress in the reform, old-age benefits, disability benefits, women＇s welfare, child welfare and so on can be further developed. In aging relatively serious today, social pension needs of rapid growth, the urgent need to support the people＇s participation and social forces, to promote the socialization of social welfare, accelerate the development of social welfare, the early establishment of an appropriate type social welfare undertakings Pratt ＆ Whitney.

Between-Class Ability Grouping, Cram Schooling, and Student Academic Achievement in Taiwan

Taiwan government has been executing the educational reform programs for more than two decades. However, the so-called between-class ability grouping which is prohibited by Taiwan government is still found in many places; and Taiwan＇s cram schools are even more popular and diversified than before. The authors argue that, in addition to individual＇s socio-economic background, regional characteristics and school attributes also play important roles. Bringing these two factors back in, the causal relationships among ability grouping, cram schooling, and student academic achievement can be analyzed more accurately. Using data from Taiwan Education Panel Survey, the authors＇ empirical results show that, first of all, in more urbanized area, between-class ability grouping is less popular but cram school participation is wider spread these years. Secondly, the effects of family backgrounds on students＇ cram school participation are not as critical as they were before. Thirdly, between-class ability grouping and students＇ performance are positively associated but the internal mechanism still needs further investigation.