In this paper,based on the process data of evaluating the benchmark land prices of collective construction land and agricultural land,the score of influencing factors is calculated,and a regression model between value...In this paper,based on the process data of evaluating the benchmark land prices of collective construction land and agricultural land,the score of influencing factors is calculated,and a regression model between value-added benefits and influencing factors is established.According to the contribution of the government and collectives to value-added benefits,the distribution proportions of different purposes and levels are calculated.The research results show that there are significant differences in the distribution proportion of value-added income among different levels.The government distribution proportion decreases with the decrease of level,while the collective distribution proportion increases with the decrease of level.For each level of decrease in commercial service industry land and industrial and mining warehousing industry land,the government distribution proportion decreases by an average of 2.66%and 2.34%,while the collective distribution proportion increases by an average of 2.66%and 2.34%,respectively.The average distribution proportion of the government in the value-added income of commercial service industry land is 31.58%,which is much higher than the average income of 23.68%in the value-added income of industrial and mining warehousing industry land.展开更多
Aim The objective of this discussion paper is to investigate whether the experience gained through the German paradigm shift in dental care can be of benefit in China＇s deliberations on the introduction of universal ...Aim The objective of this discussion paper is to investigate whether the experience gained through the German paradigm shift in dental care can be of benefit in China＇s deliberations on the introduction of universal dental care for its people. Methodology A comparison of representative oral health outcome data from China and Germany, two countries at different stages in their development, is presented here in order to analyse whether the findings meet expected outcome and confirm the presumption that more developed countries perform better. Results The epidemiological comparison reveals surprising findings concerning the severity of dental diseases and, in particular, missing teeth per person in adults and rates of total edentulousness in seniors. In all of these areas German adults and seniors show significantly inferior outcomes compared with the Chinese population. The mainreason for these striking discrepancies, as it turned out, is the decisive role played by the treatment philosophies and strategies of German dentists. Conelusion and recommendations If dentists take a less interventionist approach, checking as well as treating dental diseases with preventive and strictly tooth-preserving methods, dental treatment results in oral health. Under these condi- tions it can be assumed that modem dentistry is generally good for the teeth. These findings are important for developing countries that are seeking to integrate dental care into their health care system. On the basis of long-term experience from highly industrialized Western countries and especially from Germany we will attempt to put forward proposals for creating an effective and efficient dental care system in China.展开更多
Beginning with analyzing the accomplishment of FI affecting Chinese economy, the text analyzes and tests the effect of FI on our economy by using regression analysis and more simple equation. It turns out that the var...Beginning with analyzing the accomplishment of FI affecting Chinese economy, the text analyzes and tests the effect of FI on our economy by using regression analysis and more simple equation. It turns out that the variety of the total sum of FI is consistent with the development of China’s economy. It discusses the disadvantages of foreign investment which is not used appropriately on economics. According to this, some proposition that how to allure FI and the intensity of alluring FI are probed into under the new economic environment. It provides theoretical basis for government formulating the policy and project of development of economy.展开更多
Next year marks 100 years since the introduction of the first law on income tax in Russia.Over this period a number of reforms on income tax has been conducted,and various results have been achieved.It has become of i...Next year marks 100 years since the introduction of the first law on income tax in Russia.Over this period a number of reforms on income tax has been conducted,and various results have been achieved.It has become of importance to analyze the experience of income tax reforms.This paper aims to study the formation and reformation of income tax in Russia.This work singles out and analyzes five stages of formation of income tax in Russia-the main focus being on the analysis of the two last stages of income tax functioning:during the transition to a market economy and in a market economy.The paper identifies the main prerequisites of the personal income tax reform in 2001 and analyzes the results of the reform.The paper validates the conclusion that the reform had mixed results.The transition to the proportional model of personal income tax failed to significantly affect the fiscal significance of this tax,and did not lead to the desired legalization of salaries or a drastic decrease in the share of wages paid off the books.Moreover,the income tax reform did not result in a significant decrease in the number of tax concessions that reduce the neutrality and fiscal significance of the tax.At the same time,the income tax reform made it possible to drastically increase the neutrality and economic effectiveness of this tax,reduced the cost of administration for taxpayers,withholding agents,and tax services.In light of a possible new reform of the tax system,this article makes the assumption that the return to progressive tax rates will fall short of expectations of the poor,as the wealth gap in Russian society will not be reduced.This paper draws the conclusion that as the achievement of the expected results is not guaranteed,preserving the existing model of personal income tax may be the most pragmatic option.At the same time,it might be advisable to take an inventory of tax deductions,and possibly cancel some of them that are exclusively enjoyed by the rich in the first place.展开更多
OBJECTIVE： To determine the informational consistency produced by the two most recent independent surveys and draw a conclusion whether the data would be sufficient for the National Center for Health Workforce Analys...OBJECTIVE： To determine the informational consistency produced by the two most recent independent surveys and draw a conclusion whether the data would be sufficient for the National Center for Health Workforce Analysis and Bureau of Labor and Statistics consideration. METHODS： This paper compares workforce outcomes collected by the two most prominent acupuncture entities that have produced the most useful acupuncturist workforce data （California Acupuncture Board 2015 Occupational Analysis and the National Certification Commission of Acupuncture and Oriental Medicine^2013 Job Analysis） at national and state levels. RESULTS： Findings based upon the most compatible survey questions showed the following： more than 70% of acupuncturists work fewer than 40 hours weekly; approximately 76% work in solo practice or in shared space with other acupuncturists; more than 70% of the national sample have been in practice 15 years or less; and median income is between $40 000 and $50 000. A preponderance of acupuncturists is less than 50 years of age, and fewer than 15% of all respondents have been in practice more than 20 years. CONCLUSION： Basic workforce information is a necessary precursor for conducting workforce projections. It is useful to track the expansion or contraction of any given profession. Tracking influences subsequent planning for the profession based upon reliable and valid information about its growth. The ability of the profession to collect its own workforce data is paramount to workforce projection models. Any future survey should be a shared project that follows guidelines supported by the National Center for Health Workforce Analysis.展开更多
文摘In this paper,based on the process data of evaluating the benchmark land prices of collective construction land and agricultural land,the score of influencing factors is calculated,and a regression model between value-added benefits and influencing factors is established.According to the contribution of the government and collectives to value-added benefits,the distribution proportions of different purposes and levels are calculated.The research results show that there are significant differences in the distribution proportion of value-added income among different levels.The government distribution proportion decreases with the decrease of level,while the collective distribution proportion increases with the decrease of level.For each level of decrease in commercial service industry land and industrial and mining warehousing industry land,the government distribution proportion decreases by an average of 2.66%and 2.34%,while the collective distribution proportion increases by an average of 2.66%and 2.34%,respectively.The average distribution proportion of the government in the value-added income of commercial service industry land is 31.58%,which is much higher than the average income of 23.68%in the value-added income of industrial and mining warehousing industry land.
文摘Aim The objective of this discussion paper is to investigate whether the experience gained through the German paradigm shift in dental care can be of benefit in China＇s deliberations on the introduction of universal dental care for its people. Methodology A comparison of representative oral health outcome data from China and Germany, two countries at different stages in their development, is presented here in order to analyse whether the findings meet expected outcome and confirm the presumption that more developed countries perform better. Results The epidemiological comparison reveals surprising findings concerning the severity of dental diseases and, in particular, missing teeth per person in adults and rates of total edentulousness in seniors. In all of these areas German adults and seniors show significantly inferior outcomes compared with the Chinese population. The mainreason for these striking discrepancies, as it turned out, is the decisive role played by the treatment philosophies and strategies of German dentists. Conelusion and recommendations If dentists take a less interventionist approach, checking as well as treating dental diseases with preventive and strictly tooth-preserving methods, dental treatment results in oral health. Under these condi- tions it can be assumed that modem dentistry is generally good for the teeth. These findings are important for developing countries that are seeking to integrate dental care into their health care system. On the basis of long-term experience from highly industrialized Western countries and especially from Germany we will attempt to put forward proposals for creating an effective and efficient dental care system in China.
基金Supported by the National Outstanding Youthful Science Fund. (No.79270052)
文摘Beginning with analyzing the accomplishment of FI affecting Chinese economy, the text analyzes and tests the effect of FI on our economy by using regression analysis and more simple equation. It turns out that the variety of the total sum of FI is consistent with the development of China’s economy. It discusses the disadvantages of foreign investment which is not used appropriately on economics. According to this, some proposition that how to allure FI and the intensity of alluring FI are probed into under the new economic environment. It provides theoretical basis for government formulating the policy and project of development of economy.
文摘Next year marks 100 years since the introduction of the first law on income tax in Russia.Over this period a number of reforms on income tax has been conducted,and various results have been achieved.It has become of importance to analyze the experience of income tax reforms.This paper aims to study the formation and reformation of income tax in Russia.This work singles out and analyzes five stages of formation of income tax in Russia-the main focus being on the analysis of the two last stages of income tax functioning:during the transition to a market economy and in a market economy.The paper identifies the main prerequisites of the personal income tax reform in 2001 and analyzes the results of the reform.The paper validates the conclusion that the reform had mixed results.The transition to the proportional model of personal income tax failed to significantly affect the fiscal significance of this tax,and did not lead to the desired legalization of salaries or a drastic decrease in the share of wages paid off the books.Moreover,the income tax reform did not result in a significant decrease in the number of tax concessions that reduce the neutrality and fiscal significance of the tax.At the same time,the income tax reform made it possible to drastically increase the neutrality and economic effectiveness of this tax,reduced the cost of administration for taxpayers,withholding agents,and tax services.In light of a possible new reform of the tax system,this article makes the assumption that the return to progressive tax rates will fall short of expectations of the poor,as the wealth gap in Russian society will not be reduced.This paper draws the conclusion that as the achievement of the expected results is not guaranteed,preserving the existing model of personal income tax may be the most pragmatic option.At the same time,it might be advisable to take an inventory of tax deductions,and possibly cancel some of them that are exclusively enjoyed by the rich in the first place.
基金supported in part by a stipend from the National Certification Commission of Acupuncture and Oriental Medicine
文摘OBJECTIVE： To determine the informational consistency produced by the two most recent independent surveys and draw a conclusion whether the data would be sufficient for the National Center for Health Workforce Analysis and Bureau of Labor and Statistics consideration. METHODS： This paper compares workforce outcomes collected by the two most prominent acupuncture entities that have produced the most useful acupuncturist workforce data （California Acupuncture Board 2015 Occupational Analysis and the National Certification Commission of Acupuncture and Oriental Medicine^2013 Job Analysis） at national and state levels. RESULTS： Findings based upon the most compatible survey questions showed the following： more than 70% of acupuncturists work fewer than 40 hours weekly; approximately 76% work in solo practice or in shared space with other acupuncturists; more than 70% of the national sample have been in practice 15 years or less; and median income is between $40 000 and $50 000. A preponderance of acupuncturists is less than 50 years of age, and fewer than 15% of all respondents have been in practice more than 20 years. CONCLUSION： Basic workforce information is a necessary precursor for conducting workforce projections. It is useful to track the expansion or contraction of any given profession. Tracking influences subsequent planning for the profession based upon reliable and valid information about its growth. The ability of the profession to collect its own workforce data is paramount to workforce projection models. Any future survey should be a shared project that follows guidelines supported by the National Center for Health Workforce Analysis.
基金国家重点基础发展规划项目 [G1 9990 436 0 1 ( 973) ] WaterEnvironment and Food Security :Integrating Economic and EnvironmentalObjective-ACase Study of the Haihe River Basin in China资助
