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1.
Inhibitory Control as a Contributor to Conscience in Childhood: From Toddler to Early School Age 总被引：10，自引：2，他引：10
In this article we report a longitudinal extension of previous findings about the critical role of temperamental inhibitory or effortful control as the contributor to developing conscience in young children. A comprehensive observational battery, highly internally consistent, was developed to measure inhibitory control in 83 children at early school age who had been followed since toddlerhood and had been assessed using similar batteries at toddler and preschool age. We again confirmed the findings of robust longitudinal stability of inhibitory or effortful control, now from toddler to early school age, the increase with age, and gender differences, with girls outperforming boys. We also reaffirmed strong links, both contemporaneous and in the longitudinal sense, between in hibitory control and multiple, diverse measures of children's conscience at early school age, including observations of moral conduct, moral cognition, and moral self. The findings are discussed in view of the increasingly appreciated importance of temperament for critical aspects of socialization. 相似文献
2.
Classroom Climate,Cardiac Vagal Tone,and Inhibitory Control: Links to Focused Attention in First Graders 
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下载免费PDF全文 Sara Scrimin Gabriele Osler Ughetta Moscardino Lucia Mason 《Mind, Brain, and Education》2018,12(1):61-70
The present study aimed to investigate the role of classroom climate and self‐regulation in terms of cardiac vagal tone and inhibitory control in primary school students' focused attention. A combination of direct and indirect measures was used to assess classroom climate, sustained and selective attention, and inattention behaviors among 62 first graders. We also registered students' cardiac vagal tone at rest and their levels of inhibitory control in a reaction time task. A single underlying factor combining sustained and selective attention as well as (the lack of) inattention behaviors accounted for students' focused attention. A regression analysis revealed that classroom climate, cardiac vagal tone, and inhibitory control interacted to explain first graders' focused attention. In classrooms with a negative climate, high levels of inhibitory control attenuated the negative effect of low cardiac vagal tone on students' ability to remain focused during classroom activities. Implications for theory and practice are discussed. 相似文献
3.
Hilary J. Traut Nicolas Chevalier Ryan M. Guild Yuko Munakata 《Child development》2021,92(6):e1290-e1307
Children struggle to stop inappropriate behaviors. What interventions improve inhibitory control, for whom, and why? Prior work suggested that practice proactively monitoring for relevant signals improved children’s inhibitory control more than practice with motoric stopping. However, these processes were not clearly dissociated. This study tested 162 seven- to nine-year-old children (89 female, 72 male, 1 unreported; 82% White) on the stop-signal task, following monitoring or stopping-focused practice. Both methods improved inhibitory control, supported generalization, and interacted ( = .20–.73). Practice approaches differentially impacted variability ( = .01–.09). Only monitoring benefits showed signs of depending upon proactive control ( = .02). These findings highlight unique contributions of attentional and stopping processes to inhibitory control, suggesting possibilities for tailored interventions. 相似文献
4.
发展新型开发区经济,在不同程度上带动着广西区内的整体经济势力。为了能够有效提高经济开发区的经济力量,基于经济、税收、产业、行业等的利益关系,通过以下几方面进行研究:第一,通过国内外的税收政策理论进行比较,从法制方面衡量税收的重要性;第二,结合南宁—东盟经济开发区的具体情况,展开园区内税收优惠政策分析;第三,针对开发区内的状况提出发展措施。最终得出采取增强区位优势,寻找差异化进行科学有效管理,提高信息化、智能化手段,加强税收制度建设等办法,将是提高开发区经济收入的最佳捷径。 相似文献
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6.
查方能 《黄冈职业技术学院学报》2005,7(3):16-19
农业税费改革同任何事物的发展变化一样,具有两面性,在农业税费改革积极作用的同时,也应该看到其负面作用。本文从农民负担、转移支付、农村教育、农田水利基本建设、农税征收等方面存在的负面问题进行了分析,并提出了相应的对策。 相似文献
7.
Research Findings: The present study investigated the social and cognitive precursors of vocabulary knowledge in 239 Turkish preschoolers both concurrently (Time 1 [T1] Mage = 53.29 months, SD = 10.19) and subsequently 1 year later (Time 2 [T2] Mage = 65.40 months, SD = 10.55). We examined the role of parenting behaviors by focusing on emotional and stimulation aspects of parenting (maternal warmth and inductive reasoning) and children’s inhibitory control skills in vocabulary comprehension. The results showed that T1 maternal warmth was linked with neither concurrent nor subsequent vocabulary knowledge, whereas T1 maternal inductive reasoning predicted vocabulary knowledge 1 year later. On the other hand, T1 inhibitory control predicted vocabulary knowledge at both time points, even when the child’s age and SES were controlled. T1 vocabulary knowledge mediated the links from T1 inhibitory control and SES to T2 vocabulary knowledge. The findings highlighted that parenting, children’s regulation skills, and broader contextual variables (SES) are all involved in the development of children’s vocabulary knowledge. Practice or Policy: The findings provided a nuanced understanding of the relation between aspects of parenting and vocabulary knowledge by showing that not maternal warmth but inductive reasoning is crucial for enhancing word comprehension of preschoolers. 相似文献
8.
李智勇 《安徽广播电视大学学报》2007,(1):44-47
我国的税收制度正进行着一场新的变革,增值税的转型和企业所得税改革是这次税制改革的重中之重.本文通过对变量的单整和协整检验,采用EG两步法建立协整模型和ECM模型,实证分析了税制改革,主要讨论增值税和企业所得税改革,对我国财政收入的影响. 相似文献
9.
李传霞 《金陵科技学院学报(社会科学版)》2005,19(2):38-41
非货币性交易核算与货币性交易核算有着本质的区别。企业要正确核算非货币性交易业务，首先要理解应收款项具有两重属性，分清非货币性资产与货币性资产；其次要把握增值税是价外税，划清非货币性交易与货币性交易的界限；最后以历史成本和公允价值混合计量，使非货币性交易核算得以完善。 相似文献
10.
《Early education and development》2013,24(4):279-299
This paper describes instructional arrangements in first grade classrooms and assesses their effects on academic responses of students at risk for failure. A parallel set of analyses of not-at-risk controls provides a basis for comparison. Time-sampled, in-class observations focused on multiple components of instruction (subject matter, tasks assigned, group size, and teachers' behavior) and students' response (active/academic, task management, and inappropriate). The associations of instructional structure with type of student response were considered significant if replicated across two samples. Relative to base- rates (unconditional probabilities) six specific arrangements were shown to be significantly associated with either accelerated or decelerated rates (conditional probabilities) of at-risk and control students' active, academic, or inappropriate responses. The pattern of results indicated that while only one instructional arrangement was associated with increased inappropriate behavior for both groups, only two infrequently occurring arrangements in- creased academic responding. Implications with respect to both research and practice are discussed. 相似文献
11.
赵小平 《自贡师范高等专科学校学报》2007,22(4):14-17,79
清代盐税与田赋是云南财政收入的两大主要来源；民国初年．盐税在地方财政收入中亦住居第二位，仅次于田赋。而1915年云南护国讨袁，军费的主要来源亦为盐款。可以说，盐课税是云南财政收支的支柱．它在财、政、军、文各个方面都参与云南地方经济的发展。 相似文献
12.
谢晖颖 《闽西职业技术学院学报》2007,9(4):91-93
新的《个人所得税法》的修改与实施,是个人所得税改革道路上的重大进步,进一步适应了社会经济形势的发展和变化。但现行的分类税制、征管制度等方面仍存在一些问题,这也成为实务界、理论界和广大百姓关注的热点。结合个人所得税改革的发展变化和存在的主要问题,从征收方式、征收管理和征税模式等五个方面谈谈完善个人所得税制的基本思路。 相似文献
13.
This study examined the hypothesis that general cognitive resources moderated 5-year-old children's performance differences between the Concrete Identical and the Pure Quantity conditions on inversion problems (a + b – b) but not on standard problems (a + b – c). Study 1 (N = 104) showed that children who experienced higher visuospatial working memory burden performed significantly poorer in solving the inversion problems in the Pure Quantity condition than in the Concrete Identical condition, whereas those who experienced lower working memory burden showed no such difference. Study 2 (N = 194) demonstrated that children with lower levels of inhibitory control solved significantly fewer inversion problems in the Pure Quantity condition than in the Concrete Identical condition, whereas no such difference was found in children with higher levels of inhibitory control. These findings suggest that inhibitory control and visuospatial working memory may support children's use of quantitative inversion. 相似文献
14.
Although some evidence indicates that even very young children engage in rudimentary forms of strategic behavior, the underlying mechanisms remain largely unknown. This study tested the hypothesis that uncertainty monitoring underlies such behaviors. Three‐, four‐, and five‐year‐old children (N = 88) completed a perceptual discrimination task. Results indicated that children are more likely to withhold (vs. volunteer) responses on trials for which, when forced to provide an answer, they report subjective uncertainty (vs. subjective certainty). Furthermore, uncertainty monitoring positively predicted the strategic regulation of accuracy via withholding of incorrect responses, even when controlling for individual differences in inhibitory control. Overall, results suggest that children's awareness of their own knowledge states contributes to early strategic behavior. 相似文献
15.
孙明艳 《襄樊职业技术学院学报》2004,3(6):47-48,69
我国所得税会计理论体系日益发展和完善，为所得税会计实务提供了重要的理论依据和基础。自1994年以来，我国的所得税会计理论和会计处理方法也得到新的发展。由于所得税会计与企业会计研究重点不同，导致企业计算的特定时期的税前会计收益与应税收益之间出现差额。为更科学地处理这一问题，按照国际贯例和我国的实际规定，从理论和实践的结合上做一些探讨。 相似文献
16.
Prior research suggests that income and child maltreatment are related, but questions remain about the specific types of economic factors that affect the risk of maltreatment. The need to understand the role of economics in child welfare is critical, given the significant public health costs of child maltreatment. One factor that has been overlooked is regressive taxation. This study addresses this need by examining whether state-level changes in cigarette tax rates predict changes in state-level child maltreatment rates. The results of both a fixed effects (FE) and a fixed effects instrumental variables (FE-IV) estimator show that increases in state cigarette tax rates are followed by increases in child abuse and neglect. An additional test finds that increases in the sales tax (another tax deemed to be regressive) also predict increases in child maltreatment rates. Taken as a whole, the findings suggest that regressive taxes have a significant effect on the risk of child maltreatment. 相似文献
17.
“十一五”时期是我国全面建设小康社会的关键时期,同样,“十一五”时期的中国财政税收也将进入一个重要的发展时期,“十一五”规划详细阐述了“推进财政税收体制改革”的战略任务,如何根据这一要求,认真做好财政税收工作,这是我们当前的一项重要任务。文章主要围绕“十一五”规划对财政税收工作的基本要求,科学发展观指导下财税收入可持续发展,新一轮税制改革,非税收入管理,和妥善应对贸易摩擦的财税对策等五个方面展开论述。 相似文献
18.
周建波 《河南师范大学学报(哲学社会科学版)》2002,29(3):57-60
在任何国家从传统社会向现代化转变的道路上，资金的缺乏都是一个长时间困扰当政的大问题，对于在外力压迫下被迫走上现代化道路的国家来说，这个问题尤其严重。清政府担心引进外资会受到更大控制，被迫走上主要依靠国内积累发展经济的道路。对内融资的手段主要有整顿传统税收和征收新式商业税两类。洋务派在筹资问题上遇到很多痛苦和无奈，如征取厘金（商业流通税）与妨碍工商业发展的矛盾；开征捐税、赌博税、鸦片税与财坏政风、财政社会风气的矛盾，等等。所有这些，都预示着中国早期现代化发展道路的艰难，预示着中国早期现代化成效的有限性。 相似文献
19.
Sue Gifford 《International Journal of Early Years Education》2004,12(2):99-115
The new English mathematics curriculum for three to five year olds requires adults to teach number. How this should be done is not clear: this article looks at current theory and research in order to recommend some teaching strategies. A new mathematics pedagogy is proposed, based on holistic principles and considering children's mathematical learning in terms of cognitive, physical, social and emotional aspects. A range of cognitive processes, an emphasis on large‐scale activity and multisensory learning, concern for children's self‐esteem and agency in their own learning, diverse home experiences and supportive pair and group situations are identified as key features. Teaching strategies therefore need to take account of these, for instance by avoiding direct questioning. This framework is then applied to two official English guidance documents, which are found to give mixed and conflicting messages, and inappropriate recommendations. 相似文献
20.
Pigeons were given the opportunity to terminate certain segments of fixed intervals by pecking a control key. When 30-sec segments of negative and positive stimuli alternated across the interreinforcement interval (Experiment 1), most birds terminated a large proportion of negative segments. However, few control-key responses were made during the negative segment immediately following food presentation. Under schedules during which only one negative segment was programmed, during the first 30 sec of 1-min intervals (Experiment 2), control-key responses, when they occurred at all, were made after several seconds of the interval had elapsed. Similar findings were obtained when a peck on the control key merely changed the color on the food key (Experiment 3). These findings suggest that the post-reinforcement extinction state (Schneider, 1969) during fixed-interval schedules consists of two phases: an immediate postreinforcement inhibitory phase, followed by a second phase during which a control-key response may occur. These two phases and their associated behavior may be related to Staddon’s (1977) distinction between interim and facultative activities. 相似文献