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营利性民办学校税收优惠待遇的廓清不仅关乎差异化财税扶持政策的落实,还攸关民办学校分类管理的实效。然而,充满歧义的民办教育立法、杂乱无章的税法以及它们在分类优惠上的理念分歧使得营利性民办学校的税收优惠待遇处于悬而未决的状态。衡诸受教育权保障关联性、税种属性以及教育公共服务供需状况等因素对营利性民办学校享受税收优惠待遇的影响,营利性民办学校税收优惠待遇的边界有望廓清。为此,须秉持法际整合的立场,在综合权衡教育公益性与资本逐利性的关系以及融贯税法与教育法的价值理念的基础上,从增强民办教育立法税收优惠条款的指向性、完善税法中涉及学校的优惠条款表达以及部门联合出台营利性民办学校专项税收优惠政策等不同层面破解营利性民办学校税收优惠待遇难题。 相似文献
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Joyce Gubbels Karien M. Coppens Inge de Wolf 《International Journal of Inclusive Education》2018,22(11):1137-1153
There is a global trend towards including children with special needs in mainstream schools instead of placing them in special schools. However, the numbers of students in special schools varies greatly among regions due to variations in educational systems, funding arrangements – and the incentives that are associated with these arrangements – and demographic trends. In the Netherlands, a new policy aimed at inclusive education was introduced in 2014, together with financial measures to equalise funding for students with special needs across the country. The present study explored the effects of this equalisation policy, as well as the demographic trend of population decline, on dropout rates and participation rates in special education (namely, special schools for mainstream education and schools for special education). The data were retrieved from nation-wide registration systems. The results showed that population decline did not affect participation rates in special education, whereas decreases in funding did result in greater declines in participation rates in special education. Moreover, decreases in funding also resulted in higher dropout rates in areas with growing student populations. Although the reform of funding arrangements resulted in lower participation in special education, higher dropout rates might be a cost of this shift towards inclusive education. 相似文献
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近年来新疆特殊教育事业发展速度较快,但总体情况仍不容乐观。主要问题有:残疾人受教育程度普遍偏低,特殊教育学校布局不够合理,特殊教育项目学校建设工程整体进度缓慢,特殊教育师资培养培训体系不完善,专业教师数量不足且素质不高等。本文在分析新疆特殊教育基本情况的基础上,结合新疆特殊教育发展中存在的问题,提出了加快特殊教育学校建设速度,全面推进随班就读,全面提升残疾儿童义务教育的普及水平,加强特殊教育师资队伍建设,加快特殊教育教师专业化成长,完善特殊教育支持保障体系,营造良好的特殊教育氛围等对策。 相似文献
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韩国特殊教育现状的研究 总被引：9，自引：0，他引：9
随着普通教育的普及化 ,韩国特殊教育也进入了一个普及化的阶段。现在韩国特殊教育已经形成一个比较完善、系统的特殊教育体系 ,从学前特殊教育到中小学特殊教育以及高等特殊教育 ,都为残疾儿童提供与正常儿童一样的受教育权。本文从韩国学前特殊教育、中小学特殊教育、高等特殊教育方面入手 ,探讨韩国特殊教育的现状和发展趋势 相似文献
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中小学教师是特殊的专门职业,这表现在虽然入职前的人力资本投资较高,但是入职后的经济回报却相对较低。因此,为了保障中小学教师队伍的供求平衡,就需要政府对中小学教师进行特殊的经济补助。这种补助以中小学教师工资补贴和高等师范专业特殊资助两种基本形式出现。这样,师范专业特殊资助本质上是该职业人力资本投资回报低的政府补偿的一部分。世界各国在两种资助形式的使用上有所不同,我国当前采取师范专业特殊资助的单一形式。国际经验表明,助学贷款还款豁免与奖助学金可转贷款制度是实行师范专业特殊资助的最佳选择。有鉴于此,我国现行的助学金性质的免费师范生制度今后需要改进。建议是,先把现行的免费师范生制度改善为免费师范生助学金可转助学贷款制度,其次是逐步建立师范生助学贷款还款豁免制度,第三是尽快建立师范生资助专项基金制度,第四是在条件许可时,建立完善的中小学教师工资补贴制度。 相似文献
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Inclusive education is defined as educating students with disabilities in general education programmes with their non‐disabled peers. In order to create a successful learning environment for all children, general and special educators must be responsive to all students’ needs. Although inclusive education practices were developed over 15 years ago, some educators may be unwilling or unprepared to employ this model. A total of 546 teachers from 54 schools in southern New Jersey in the United States completed surveys to determine whether they displayed the dispositions, knowledge and skills necessary to implement inclusive education. Results of the surveys were analysed to determine whether significant differences in attitude and skill levels exist between special and general educators and the impact of their years of teaching on their readiness for inclusion. The analysis yielded an agreement that children with disabilities profit from interactions with non‐disabled peers. Although special educators appear more knowledgeable of inclusive practices, they are more likely to see the benefit of a segregated environment. Teachers with greater than seven years of experience voiced the continued need for administrative support, planning time and professional development opportunities. 相似文献
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Renata Linertová Javier González-Guadarrama Pedro Serrano-Aguilar Manuel Posada-De-la-Paz Márta Péntek Georgi Iskrov 《International Journal of Disability, Development & Education》2019,66(4):362-373
ABSTRACTInclusive education of disabled students has been promoted in European disability policies. However, the transition process from more segregated system is slow. The purpose of this study was to provide an insight about different types of schooling of disabled children affected by a rare disease across Europe and to evaluate their and caregivers’ well-being. We analysed data from a cross-sectional study (BURQOL-RD) of persons with rare diseases that cause intellectual and/or physical disability: Prader-Willi syndrome, fragile X syndrome, three types of mucopolysaccharidosis and Duchenne muscular dystrophy. The sample consisted of 359 children aged 6–17 and 269 caregivers from eight European countries. Results showed differences between countries in proportion of students placed in special schools, which are still valid option in countries such as Germany, France or UK. Within the inclusive education modalities, lack of special support for disabled students was observed especially in low-income countries. No association between the type of schooling and quality of life was observed, but the subjective caregivers’ burden seems to be higher in special schools. The study shows existent differences in implementation of inclusive education in Europe. More research is needed in the field of rare disease disability and educational needs. 相似文献
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In this paper, we try to examine the classical sociological points of special education, especially the organizational form of special education, social background of students and the minority status of students. The material of the study was collected mostly during 2003 from one large city in Finland. This city has more than a 100‐year‐long tradition of organizing special education, and it is also still organized very traditionally, that is mainly in special schools. The oldest functioning special education school was founded in 1901. This form of organization based on special schools is no longer typical in Finland. Over 1000 questionnaires were sent to special education school teachers, and students and their parents, as well as to special needs assistants. The percentage of returned responses was between 70% and 80%. Local material is practically the only way to get information of these critical points because of the Act on the Protection of Privacy and the administrative orientation of state statistics. The results show that boys are strongly over‐represented in special education. Over three out of four of the students in classroom‐based special education are boys. According to our comparison, the children from immigrant families account for less than one out of ten students in general education, but in classroom‐based special education they represent nearly 14%, and in part‐time special education as much as one‐quarter (25%). The form of education differs also in regard to the social class of the parents. The parents have been divided into upper, middle and lower social classes according to their occupation. The proportion of upper‐class parents of the student group in general education (42%) is doubled when compared to the parents of both special education groups. The majority of the parents of severe disabled students support the idea of special education schools, but the majority of the parents from the other special education groups are in favour of education in the nearest school. 相似文献
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《Journal of School Choice》2013,7(3):17-28
ABSTRACT In 2002 the U.S. Supreme Court ruled that state-supported vouchers, which parents can redeem in private schools, do not offend the Establishment Clause of the First Amendment. Thus, the legality of government vouchers to fund education will be determined primarily on the basis of state law. Specifically, programs are being challenged under state constitutional provisions calling for the legislature to provide for a uniform system of education or provisions prohibiting the use of public funds in sectarian institutions. This article explores legal developments in this regard, with particular emphasis on implications of the recent state supreme court decisions striking down challenged voucher programs. Also addressed is current legislative activity, which will likely generate additional litigation pertaining to school vouchers. doi:10.1300/ J467v01n03_05 相似文献
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本文通过对河北省特教学校开展学前教育现状的调查,发现在对残疾儿童学前教育的认识、评估、师资等方面存在着问题,这些问题影响了残疾儿童学前教育的进一步发展,通过对这些问题的分析,最终为特教学校和有关部门提出了解决问题的可操作性的建议和对策。 相似文献
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秦婕 《内江师范学院学报》2011,26(10):108-110
采用文献资料法、实际考查法和逻辑分析法,对新课标在西部农村中学特殊体育教育的现状、特点进行了分析研究．发现农村地区各级教育领导教育公平观念淡漠,中学残疾学生的体育教育意识差,行动滞后,体育师资力量薄弱,发现和补充政策缺乏的问题,并提出了相应的对策和建议． 相似文献
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Chen Yunying research fellow tutor of doctoral candidates at China National Institute for Educational Research 《教育研究》2007,(11)
培智教育是我国特殊教育的重要组成部分。通过调查显示,目前我国培智教育学校办学形式多样但规模较小,招生出现多种类型残疾学生同在一所学校的情况。培智教育学校的办学困难既有办学条件方面的也有家庭经济状况的因素。发展培智学校教育有利于教育体制与体系的现代化,因此,应对培智教育学校性质进行界定,进一步完善我国的相关法规和政策;加强对培智教育学校的支持、管理与督导,提高培智教育的规模效益,提高教育管理者依法治教的意识及对培智教育的认识;重视对培智学校义务教育新课程的研究,加强对培智教育本质问题的探讨,以逐步构建培智教育的理论,推动我国特殊教育事业的发展。 相似文献
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残疾人职业教育根本目的是帮助其能够自食其立,更好地适应与融入社会生活,基于不同的观察视角,残疾人职业教育模式莫衷一是。文章从生活教育的理论视野,运用系统整体的思维方法,提出残疾人职业教育"三因"模式理论构架,并以四川省三所有代表性特殊教育学校的残疾人职业教育作为观察分析对象,进一步归纳出"三因"模式的"适当、适宜、适用"三大实践取向,以期丰富残疾人职业教育模式的研究。 相似文献
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This study uses a randomized controlled trial of a school-based anemia reduction program in rural China to examine how increased school emphasis on health promotion affects academic performance. Although education and health promotion are complementary functions of schools, they do compete for finite school resources. We compare the effects of a traditional program that provided only information about anemia and subsidies to an otherwise identical program that included performance incentives for school principals based on school-level anemia prevalence. By the end of the trial, exam scores among students who were anemic at baseline improved under both versions of the program, but scores among students in the incentive group who were healthy at baseline fell relative to healthy students in the control group. Results suggest that performance incentives to improve student health increase the impact of school-based programs on student health outcomes, but may also lead to reallocation of school resources. 相似文献
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Josephine C. Jenkinson 《欧洲特需教育杂志》2013,28(3):320-335
Abstract Students with severe and multiple learning difficulties have traditionally been excluded from mainstream education. Three arguments are put forward for integrating these students: social and humanitarian motives; interpretations of the ‘least restrictive environment’ as one in which interactions with non‐disabled peers are least restricted; and a changing concept of education to include a range of functional skills which provide preparation for adult life. Ways of implementing integration are discussed, including location of special classes in regular schools, integration into regular classes, and partial integration through links between regular and special schools. Although many existing integration programmes appear promising, there has been little systematic research in the area and few attempts at independent evaluations. Fears about potential loss of support services in integration appear to have some justification. Fears about adverse behaviour by non‐disabled peers have proved to be largely unfounded, but opportunities need to be deliberately structured to ensure that positive interactions occur between integrated students and their peers. Long‐term outcomes for students with severe and multiple learning difficulties integrated into regular schools have not been considered. 相似文献
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Margaret A. Steinberg 《International Journal of Disability, Development & Education》1983,30(1):77-85
During a conference organized as part of I.Y.D.P., parents of the disabled from throughout Queensland attempted to identify the primary needs they experienced in coping with a disabled child in the family. Recommendations were made concerning the provision of services which would help to alleviate these needs. Issues and recommendations concerning education, including educational rights, legislative and financial considerations, teacher education, and the adequacy of educational services, are discussed in this paper. The dearth of a range of appropriate post‐school options was of crucial import; provision of continuing education services for disabled school leavers, including minimally handicapped students integrated into regular classes, is seen as an urgent requirement. Co‐operative planning and service provision should be given priority status by special education authorities, tertiary institutions and employment departments and agencies. 相似文献