【正文】 s plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage taxdeferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 9734, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine. Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their ine tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Clinton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for ine tax rates of 15, 28, 31, 36, and percent on varying levels of ine and for the taxation of social security ine if the taxpayer receives other ine over a certain level. In 2022 Congress enacted a major ine tax cut at the urging of President gee w. bush. Over the course of 11 years the law reduces marginal ine tax rates across all levels of ine. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flatrate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable ine.) The flatrate system would impose one rate, such as 20 percent, on all ine and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flatrate tax has not been adopted in the United States. 19 Regardless of the changes made by legislators since 1913, the basic formula for puting the amount of tax owed has remained basically the same. To determine the amount of ine tax owed, certain deductions are taken from an individual39。 loan amp。 ，《西方的壓力管理理論理論簡述》，燕山大學(xué)學(xué)報(bào)， 2022 年 3 月。 . 《管理人員工作壓力源及其影響 》，統(tǒng)計(jì)研究， 2022 年 9 月：第 2935頁。隨著社會(huì)的進(jìn)步，競爭更顯激烈，作為一名空中乘務(wù)人員，要不斷適應(yīng)社會(huì)環(huán)境、工作環(huán)境、生活環(huán)境甚至人為環(huán)境，增強(qiáng)社會(huì)責(zé)任感。然而，作為空乘人員， 還應(yīng)該具有獨(dú)立、堅(jiān)強(qiáng)、干練、果斷等基本素質(zhì)，注意剛與柔的適度。所以，社會(huì)應(yīng)加強(qiáng)公眾對(duì)空乘專業(yè)的全面認(rèn)識(shí)，不應(yīng)僅僅看到是的風(fēng)光的工作，而是工作背后的責(zé)任感與使命感，因?yàn)槲覀兎?wù)于人，更要負(fù)責(zé)于人。乘務(wù)工作的性質(zhì)以及乘務(wù)員應(yīng)該具備怎樣的素質(zhì)，這不僅有利于社會(huì)風(fēng)氣，也有利于航空公司今后提高客艙服務(wù)水平。不同的服務(wù)語言往往會(huì)得出不同的服務(wù)結(jié)果。一名航空人 ,需要掌握許多的知識(shí) ,比如 ,在飛往美國的航班上 ,空姐首先要掌握中國和美國的國家概況、人文地理、政治、經(jīng)濟(jì)等基本內(nèi)容 ,還要了解航線飛越的國家、城市、河流、山脈以及名勝古跡等 ,還要掌握飛機(jī)的設(shè)備、緊急情況的處置、飛行中的服務(wù)工作程序以及服務(wù)技巧等等。服務(wù)意識(shí)是經(jīng)過訓(xùn)練后逐漸形成的 ,是不能用規(guī)則來保持的 ,它必須融化在每個(gè)航空人的骨子里 ,成為一種自覺的思想。航空服務(wù)工作是非常辛苦的 ,當(dāng)自己理想中的美好的空姐生活被現(xiàn)實(shí)工作的辛苦打破后 ,要能一如既往地主動(dòng)、熱情、周到、有禮貌 ,要認(rèn)真負(fù)責(zé)、勤勤懇懇、任勞任怨做好工作 ,面對(duì)任何環(huán)境的誘惑 ,依然要堅(jiān)守崗位。在激烈的航空市場競爭中 ,直接為旅客服務(wù)的空姐的形象和工作態(tài)度 ,對(duì)航空公司占領(lǐng)市場、贏得更多的回頭客起著至關(guān)重要的作用?？罩谐藙?wù)教育不同于基礎(chǔ)教育，課堂傳授不僅是知識(shí)，還要進(jìn)行專業(yè)實(shí)訓(xùn)，注重學(xué)生職業(yè)技能的養(yǎng)成。 再次，在課堂教學(xué)中，我們要運(yùn)用各種教學(xué)手段，調(diào)動(dòng)學(xué)生學(xué)習(xí)的積極性。教材選擇 12 不好，講授的內(nèi)容也有不適合專業(yè)需要的地方。因此，有許多學(xué)生感情比較脆弱，嬌氣十足，愛虛榮，喜贊揚(yáng)，缺乏在困難和逆境中的鍛煉，經(jīng)不起挫折，對(duì)于考試失敗、遇到困難、犯了錯(cuò)誤受到批評(píng)、同學(xué)關(guān)系出現(xiàn)緊張等，心理上往往難以承受，隨之而來的是灰心喪氣、悲觀失望、自暴自棄，甚至走上邪路。低能的心理承受力。處于這種類型家庭的大學(xué)生在日常交往中往往缺乏適應(yīng)社會(huì)、適應(yīng)生活的能力，雖然在性格上可能表現(xiàn)出誠實(shí)、負(fù)責(zé)、禮貌、細(xì)心，但在人際關(guān)系中往往表現(xiàn)出羞怯自卑、敏感、對(duì)人容易屈從。 (6)家庭的因素 一個(gè)人對(duì)客觀現(xiàn)實(shí)的認(rèn)識(shí)往往是從家庭生活、家長的言行舉止開始的。過份強(qiáng)調(diào)政治素質(zhì)、思想素質(zhì)、道德素質(zhì)而忽視心理素質(zhì)，只重視生理平衡而忽視心理穩(wěn)定（沒有心理障礙）和社會(huì)成熟（具有社會(huì)適應(yīng)能力），這種思想上的偏差導(dǎo)致大學(xué)生心理素質(zhì)教育的淡化。學(xué)生具有求知欲強(qiáng)但辨別能力弱、崇尚科學(xué)但欠辯證思維的特點(diǎn)，大眾傳媒中的許多不良因素對(duì)學(xué)生的思想及行為帶來了消極的影響，因此，要強(qiáng)調(diào)用正確的輿論引導(dǎo)人，用優(yōu)秀的作品鼓舞人。 (1)社會(huì)文化因素 當(dāng)代大學(xué)生處在東西方文化交叉、