Common Core Assessment is a national initiate that is designed to provide P-12 students with results that could be used to help prepare them for work and college readiness. Emphasis is also placed on rigor will also b...Common Core Assessment is a national initiate that is designed to provide P-12 students with results that could be used to help prepare them for work and college readiness. Emphasis is also placed on rigor will also be identified while raising the curriculum standards in the United States to a competitive international level. The purpose of this research is to examine the results from the Common Core Assessment completed in the States of New York and Kentucky. The Common Core Assessment resulting from these states were selected because a review of the literature determined that these were the two States in the United States that have reported test results. Specifically, this paper will review assessment results and provide an opinion on the future implementation of Common Core Standards in the United States.展开更多
Objective:The objective of this study is to establish a nursing standard of integrated traditional Chinese and Western medicine for patients with COVID‑19(mild and common)in Beijing,to provide reference for clinical n...Objective:The objective of this study is to establish a nursing standard of integrated traditional Chinese and Western medicine for patients with COVID‑19(mild and common)in Beijing,to provide reference for clinical nursing of patients with COVID‑19(mild and common).Methods:Through online communication meeting with nurses who are in the frontline of anti‑epidemic,clinical investigation,literature research,and expert demonstration meeting are carried out to prepare the draft of the standard,and the Delphi method is applied to determine the standard of integrated traditional Chinese and Western medicine care for patients with COVID‑19(mild and common)in Beijing.Results:The nursing standard of integrated traditional Chinese and Western medicine for patients with COVID‑19(mild and common)was established,which included 5 first‑level indicators,14 second-level indicators and 60 third‑level indicators.After two rounds of Delphi method,the positive coefficients of experts were 96%and 83%,the authoritative coefficients of experts were 0.89 and 0.91,and the Kendall’s coefficient of concordance(W)of experts were 0.12,0.09,0.10,0.13(P<0.05)and 0.44,0.43,0.37,0.39(P<0.05).Conclusion:The standard of integrated traditional Chinese and Western medicine nursing for patients with COVID‑19(mild and common)in Beijing constructed by the Delphi method is scientific and practical,which provides a reference for clinical application of integrated traditional Chinese and Western medicine nursing to fight against COVID‑19 infection.展开更多
The substitution table (S-Box) of Advanced Encryption Standard (AES) and its properties are key elements in cryptanalysis ciphering. We aim here to propose a straightforward method for the non-linear transformation of...The substitution table (S-Box) of Advanced Encryption Standard (AES) and its properties are key elements in cryptanalysis ciphering. We aim here to propose a straightforward method for the non-linear transformation of AES S-Box construction. The method reduces the steps needed to compute the multiplicative inverse, and computes the matrices multiplication used in this transformation, without a need to use the characteristic matrix, and the result is a modern method constructing the S-Box.展开更多
Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical an...Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the Common Reporting Standard, there was a statistically significantly increase in the effective tax rate by 1.4 percentage points, accompanied by an increase in instances of tax compliance. These trends were discernibly associated with a reduction in profit shifting and notable changes in reported profit margins, particularly influenced by actions related to debt shifting and strategic management of intellectual property assets. These findings underscore the strong connection between these effects and various factors such as investment destinations, asset portfolios, and industry classifications. The results imply a prospective decline in the incidence of cross-border tax avoidance by Chinese multinational entities and demonstrate the potential of emerging international tax cooperation frameworks for curbing the global tax avoidance practices of multinational corporations.展开更多
文摘Common Core Assessment is a national initiate that is designed to provide P-12 students with results that could be used to help prepare them for work and college readiness. Emphasis is also placed on rigor will also be identified while raising the curriculum standards in the United States to a competitive international level. The purpose of this research is to examine the results from the Common Core Assessment completed in the States of New York and Kentucky. The Common Core Assessment resulting from these states were selected because a review of the literature determined that these were the two States in the United States that have reported test results. Specifically, this paper will review assessment results and provide an opinion on the future implementation of Common Core Standards in the United States.
文摘Objective:The objective of this study is to establish a nursing standard of integrated traditional Chinese and Western medicine for patients with COVID‑19(mild and common)in Beijing,to provide reference for clinical nursing of patients with COVID‑19(mild and common).Methods:Through online communication meeting with nurses who are in the frontline of anti‑epidemic,clinical investigation,literature research,and expert demonstration meeting are carried out to prepare the draft of the standard,and the Delphi method is applied to determine the standard of integrated traditional Chinese and Western medicine care for patients with COVID‑19(mild and common)in Beijing.Results:The nursing standard of integrated traditional Chinese and Western medicine for patients with COVID‑19(mild and common)was established,which included 5 first‑level indicators,14 second-level indicators and 60 third‑level indicators.After two rounds of Delphi method,the positive coefficients of experts were 96%and 83%,the authoritative coefficients of experts were 0.89 and 0.91,and the Kendall’s coefficient of concordance(W)of experts were 0.12,0.09,0.10,0.13(P<0.05)and 0.44,0.43,0.37,0.39(P<0.05).Conclusion:The standard of integrated traditional Chinese and Western medicine nursing for patients with COVID‑19(mild and common)in Beijing constructed by the Delphi method is scientific and practical,which provides a reference for clinical application of integrated traditional Chinese and Western medicine nursing to fight against COVID‑19 infection.
文摘The substitution table (S-Box) of Advanced Encryption Standard (AES) and its properties are key elements in cryptanalysis ciphering. We aim here to propose a straightforward method for the non-linear transformation of AES S-Box construction. The method reduces the steps needed to compute the multiplicative inverse, and computes the matrices multiplication used in this transformation, without a need to use the characteristic matrix, and the result is a modern method constructing the S-Box.
基金The authors are grateful for the support of the National Social Science Foundation of China(No.23ZDA097).
文摘Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the Common Reporting Standard, there was a statistically significantly increase in the effective tax rate by 1.4 percentage points, accompanied by an increase in instances of tax compliance. These trends were discernibly associated with a reduction in profit shifting and notable changes in reported profit margins, particularly influenced by actions related to debt shifting and strategic management of intellectual property assets. These findings underscore the strong connection between these effects and various factors such as investment destinations, asset portfolios, and industry classifications. The results imply a prospective decline in the incidence of cross-border tax avoidance by Chinese multinational entities and demonstrate the potential of emerging international tax cooperation frameworks for curbing the global tax avoidance practices of multinational corporations.
