国际税收中性理论与实践

如何促进跨国资本有效配置，是当今国际税收面临的首要问题。当前不同学者对国际税收中性理论大体有三派观点：资本出口中性、资本进口中性和资本国家中性。据此，各国对国际双重征税相应可采取三种不同政策：抵免法、免税法。

Economic Competitiveness of China and the US:Comparison,Dynamic Change and Global Position

Research of competitiveness of China and the United States is of great significance to enhancing China＇s economic competitiveness and achieving the objective of national rejuvenation. By creating a competitiveness framework and a system of heterogeneous indicators, this paper investigates the competitiveness of China and the US in terms of current status, historic change and global environment. Our research led to the following findings： core factors determine the level of competitiveness for China and the US; the national competitiveness of both countries is evolving towards structural homogeneity; and China and the US lead most countries in many common areas. China has the potential to overtake the US in competitiveness in the future. We suggest that China increase its competitiveness by promoting its advantages, addressing its weaknesses and focusing on core areas.

Gastroenterology in developing countries:Issues and advances

Developing countries shoulder a considerable burden of gastroenterological disease. Infectious diseases in particular cause enormous morbidity and mortality. Diseases which afflict both western and developing countries are often seen in more florid forms in poorer countries. Innovative techniques continuously improve and update gastroenterological practice. However, advances in diagnosis and treatment which are commonplace in the West, have yet to reach many developing countries. Clinical guidelines, based on these advances and collated in resource-rich environments, lose their relevance outside these settings. In this two-part review, we first highlight the global burden of gastroenterological disease in three major areas： diarrhoeal diseases, hepatitis B, and Helicobacter pylori. Recent progress in their management is explored, with consideration of future solutions. The second part of the review focuses on the delivery of clinical services in developing countries. Inadequate numbers of healthcare workers hamper efforts to combat gastroenterological disease. Reasons for this shortage are examined, along with possibilities for increased specialist training. Endoscopy services, the mainstay of gastroenterology in the West, are in their infancy in many developing countries. The challenges faced by those se^ing up a service are illustrated by the example of a Nigerian endoscopy unit. Finally, we highlight the limited scope of many clinical guidelines produced in western countries. Guidelines which take account of resource limitations in the form of ＂cascades＂ are advocated in order to make these guidelines truly global. Recognition of the different working conditions facing practitioners worldwide is an important step towards narrowing the gap between gastroenterology in rich and poor countries.

Detection of hMSH2 and hMLH1 mutations in Chinese hereditary non-polyposis colorectal cancer kindreds

AIM： To establish and validate the mutation testing for identification and characterization of hereditary non-polyposis colorectal cancer （HNPCC） in suspected Chinese patients. METHODS： Five independent Chinese kindreds with HNPCC fulfilling the classical Amsterdam criteria were collected. Genomic DNA was extracted after informed consent was obtained. The coding region of hMSH2 and hMLH1 genes was detected by polymerase chain reaction （PCR） and denaturing high-performance liquid chromatography （DHPLC）. Mutations identified in the proband by DHPLC were directly sequenced using a 377 DNA sequencer, analyzed with a basic local alignment tool （BLAST）, and tested in the corresponding family members by direct DNA sequencing. RESULTS： Mutations were identified in two Chinese HNPCC kindreds. One was the missense mutation of hMSH2 c.1808A→G resulting in Asp 603 Gly identified in the proband of the fifth HNPCC （HNPCCS） kindred. In the HNP5 kindred, three family members were found to have this mutation and two of them had colorectal cancer. The other mutation of hMLH1 c.1882A→G was identified in the HNP2 kindred＇s proband, which might be the nonsense mutation analyzed by BLAST. CONCLUSION： Pedigree investigation and mutation testing of hMSH2 and hMLH1 are the practical methods to identify high-risk HNPCC patients in China.

ASYMMETRIC RAINBAND BREAKING IN TYPHOON HAITANG(2005) BEFORE AND AFTER ITS LANDFALL

Using the WRF(Weather Research Forecast)model,this work performed analysis and simulation on the rainband change during the landfall of Typhoon Haitang(2005)and found that breaking may occur over land and oceans leads to distinct asymmetric precipitation.The breaking is related to the topographic effect as well as interactions between the typhoon and midlatitude systems at upper levels.During the landfall,divergent flows at the 200-hPa level of the South-Asian high combined with divergent flows at the periphery of the typhoon to form a weak,inverted trough in the northwest part of the storm,with the mid- and low-level divergence fields on the west and northwest side of the typhoon center maintaining steadily.It intensifies the upper-level cyclonic flows,in association with positive vorticity rotating counterclockwise together with air currents that travel stepwise into a vorticity zone in the vicinity of the typhoon core, thereby forming a vorticity transfer belt in 22–25°N that extends to the eastern part of the storm.It is right here that the high-level vorticity band is subsiding so that rainfall is prevented from developing,resulting in the rainbelt breaking,which is the principal cause of asymmetric precipitation occurrence.Migrating into its outer region,the banded vorticity of Haitang at high levels causes further amplification of the cyclonic circulation in the western part and transfer of positive vorticity into the typhoon such that the rainband breaking is more distinct.

Heteroplasmy Level of the Mitochondrial tRNA^(Leu(UUR)) A3243G Mutation in a Chinese Family Is Positively Associated with Earlier Age-of-onset and Increasing Severity of Diabetes

Objective To investigate the mutations of mitochondrial genome in a pedigree with suspected maternally inherited diabetes and deafness and to explore the correlations between the mutations and clinical features. Methods Genomic DNA was isolated from blood leucocytes of each member of the pedigree. The mitochondrial genome was amplified with 24-pair primers that could cover the entire mitochondrial DNA. Direct sequencing of PCR products was used to identify any mitochondrial DNA mutations. Results Family members on the maternal side all harbored the tRNA^Lcu（UUR） A3243G mutation. The paternal side family members did not have the mutation. The age-of-onset of diabetes of the 4 maternal side family members was 15, 41, 44, and 65 years old, and their corresponding heteroplasmy level of the mutation was 34.5%, 14.9%, 14.6%, and 5.9%, respectively. The age-of-onset of diabetes and heteroplasmy level of A3243G mutation were negatively correlated with a correlation coefficient of -0.980（P=0.02）. Meanwhile, patient with high heteroplasmy level of A3243G mutation had relatively low severity of disease. Moreover, 6 reported polymorphisms and 2 new variants were found. Conclusions The main cause of diabetes in this pedigree is the tRNA^Lcu（UUR） A3243G mutation. However, other gene variants may contribute to its pathogenicity. The heteroplasmy level of the tRNA^Lcu（UUR） A3243G mutation is positively associated with earlier age-of-onset and increasing severity of diabetes.

Media Stakeholders＇ Perspectives and Policy Integrity

Objectivity in media practice is the journalist＇s ability to give every segment of the audience an equal right to be heard and seen, to read or to react. Disappointingly, that objectivity does not extend to the policies that regulate that practice. This concern is demonstrated in the incoherence and lack of judgment that exist in media policy domains where journalism is confined to a deal between only the journalist and his or her audience. This linear process conspicuously excludes those crucial stakeholders whose interests tremendously affect the destiny of journalists and their audience. The development has adversely affected policy rationality in some developing countries as media policies lack interactive planning, robust policy discourses and stakeholder dialogue, thereby undermining policy integrity. This paper attempts to argue that for a media policy to be truly in public interest, formulators have to expand their horizon beyond government, journalists and their audience to other stakeholders. Newsmakers, who fall into a category of such stakeholders, can make the journalist＇s pen run dry if they go on strike! Others include media users, media owners and media scholars. The paper recommends the process of harnessing the perspectives of these stakeholders in a manner that can make analysts consider drafting a fresh all-encompassing media policy for developing countries, especially those of Africa.

Biomarkers for enhancing the radiosensitivity of nasopharyngeal carcinoma

Nasopharyngeal carcinoma(NPC) is a common head and neck malignancy. The incidence of NPC is higher in Southern China and Southeast Asia compared with Western countries. Given its high radiosensitivity, the standard treatment for NPC is radiotherapy. However, radioresistance remains a serious obstacle to successful treatment. Radioresistance can cause local recurrence and distant metastases in some patients after treatment by radiation. Thus, special emphasis has been given to the discovery of effective radiosensitizers. This review aims to discuss the biomarkers, classified according to the main mechanisms of radiosensitization, which can enhance the sensitivity of NPC cells to ionizing radiation.

Characteristics and Development Modes of Standardization forChina's National High-Tech Zones:A Review

Indigenous innovation focused on the development of technical standards has become the core of China's innovation policy,since China released the "Outline of the National Program for Longand Medium-Term Scientific and Technological Development (2006-2020)" in 2006.Meanwhile,standardization issues are greatly emphasized by high-tech zones which serve as the major carriers of national economic growth as well as innovation clusters in the context of fast-growing international standardization.By means of the effective guide of the government,the standardization of high-tech zones in China now presents a wide range of operating modes.Specifically,they can be divided predominantly into the government promotion mode,the alliance collaboration mode,the research-standard-industry linkage mode,and the talent training mode,in terms of the main body of work and influence factors.

Influence of Mechanical Grinding on the Interface Characteristics of Rice/Wheat Straws

The mechanical grinding method was used to make rice and wheat straw flakes and the properties of the interface of straws before and after grinding were evaluated. The particle boards were prepared using two kinds of straw flakes, respectively and their physical and mechanical properties were investigated. The results showed that the rice straw was easier to be broken when compared with wheat straw and the inner surface of cells in grinded straws was exposed remarkably. The characteristic peaks of lignin and cellulose on the surface of wheat straw were more significant than rice straw. The free-radical concentrations of straws were increased dramatically after being grinded with heating in the range from I00 ~C to 200 ~C. The surface free energy of straws was also improved after being grinded and the value in wheat straw was higher than that of rice straw, which implies that wheat straw was easier to be bonded than rice straw. The physical and mechanical properties of two kinds of straw particle boards could achieve the requirements of Chinese National Standards of GB 4897.3-2003, while wheat straw particle boards had better properties than those made from rice straws.

Blood is not always thicker than water:The limited effect of kin selection on human kinship in the traditional Chinese family

To examine the importance of kin selection in shaping human societies, this study analyzed the kinship system practiced in traditional China for two millennia and teased apart its underlying genetic and other, presumably cultural, components. The results demonstrate that, in the traditional patrilineal Chinese family, both genetic relatedness and the cultural factor of generation were important in determining kinship status for male agnates （genetically related relatives）. For female agnates, however, only genetic relatedness was important. Another surprising finding was that the influence of gender was not as important as genetic relatedness. The most interesting finding in this study, however, was that kin selection and culture （i.e., seniority in generation and age） played vastly different roles in different lineages in the Chinese family： for collateral （indirect） agnates, genetic relatedness was the most important factor in determining their kinship status, but for lineal （direct） agnates, its importance was overridden by seniority in generation and age, a cultural factor. Several other bio-cultural factors also explained a considerable amount of variance in kinship status. Since kinship profoundly affected, and was often the foundation of, the legal and social systems in dynastic China, kin selection, while its strength may differ remarkably between lineal and collateral relatives, could act as a selective force in Chinese families

Mapping Soil Organic Carbon Stocks of Northeastern China Using Expert Knowledge and GIS-based Methods

The main aim of this paper was to calculate soil organic carbon stock(SOCS) with consideration of the pedogenetic horizons using expert knowledge and GIS-based methods in northeastern China.A novel prediction process was presented and was referred to as model-then-calculate with respect to the variable thicknesses of soil horizons(MCV).The model-then-calculate with fixed-thickness(MCF),soil profile statistics(SPS),pedological professional knowledge-based(PKB) and vegetation type-based(Veg) methods were carried out for comparison.With respect to the similar pedological information,nine common layers from topsoil to bedrock were grouped in the MCV.Validation results suggested that the MCV method generated better performance than the other methods considered.For the comparison of polygon based approaches,the Veg method generated better accuracy than both SPS and PKB,as limited soil data were incorporated.Additional prediction of the pedogenetic horizons within MCV benefitted the regional SOCS estimation and provided information for future soil classification and understanding of soil functions.The intermediate product,that is,horizon thickness maps were fluctuant enough and reflected many details in space.The linear mixed model indicated that mean annual air temperature(MAAT) was the most important predictor for the SOCS simulation.The minimal residual of the linear mixed models was achieved in the vegetation type-based model,whereas the maximal residual was fitted in the soil type-based model.About 95% of SOCS could be found in Argosols,Cambosols and Isohumosols.The largest SOCS was found in the croplands with vegetation of Triticum aestivum L.,Sorghum bicolor(L.) Moench,Glycine max(L.) Merr.,Zea mays L.and Setaria italica(L.) P.Beauv.

Research of the contemporary national theme Paintings development

National theme plays an important position in modern and contemporary Chinese painting, to achieve style deepen and breakthrough, which requires the painter first have a deep understanding of minority cultures, and have a perceptual experience of their lives. Relying on subjective feelings can easily made a minority careless conceptual evaluation, to say it is brave and pretty strong and can sing and dance that is not a bad idea; deep into their village, listening to folk songs, see the costumes, look for custom these are little difficult, in order to search the resulting to see a few works will make the looking luster, but so far it is still shallow grasp.

Design Drivers for Affordable and Sustainable Housing in Developing Countries

Current demand for housing worldwide has reached unprecedented levels due to factors such as human population growth, natural disasters and conflict. This is felt no more so than in developing countries which have experienced disproportionate levels of demand due to their innate vulnerability. Many current approaches to housing delivery in developing countries continue to utilize inappropriate construction methods and implementation procedures that are often problematic and unsustainable. As such affordability and sustainability are now vital considerations in the international development debate for housing the poor in developing countries in order to meet the long term sustainable development goals and needs of housing inhabitants. This paper utilized an extensive scoping study to examine the various facets impacting on design decision making relative to sustainable and affordable housing delivery in developing country contexts. Aspects of affordability, sustainability, design decision making, appropriate technology use, cultural awareness, as well as current barriers to affordable and sustainable construction in developing countries are examined in detail. Results highlighted the capability of indigenous knowledge, skills and materials as well as selected appropriate technology transfer and cultural awareness by foreign bodies can be utilized in innovative ways in addressing current housing needs in many developing country contexts.

Statistics of Acute Aluminium Phosphide Poisoning in Fez, Morocco

Aluminium phosphide is a rodenticide widely used in agriculture to protect grains and foods. Poisoning with this product represents a real problem in developing countries, as an interested young people and it causes high mortality. Aims of this study are to analysis epidemiological aspects, clinics, therapeutic, outcome of this acute poisoning and determine the factors of mortality. It is a retrospective study, concerned 47 patients intoxicated by the Aluminium phosphide between January 2009 and December 2012. It represents 23.4% of all poisonings. The mean age was 24.5 years with a female predominance （63.8%）. The poisoning was in a suicidal goal in 95.7% of cases. The mean ingested quantity was 3 grams. The initial clinical picture was dominated by vomiting, abdominal pain, shock and disorders of consciousness in 57.4%, 48.9%, 31.9% and 21.3%, respectively. Electrocardiogram abnormalities were observed in 38.3% of cases. Increase of Troponin was observed in 27.7% of cases. 36.2% of patients were intubated and ventilated and 40.4% have been placed under vasoactive drugs. The mortality rate was 38.3%. The prognostic factors were： delay of management, potassium disorders, elevated of Troponin, hypotension, tachycardia, need for mechanical ventilation, vasoactive drugs and shock. To improve the prognosis, the management should be rapid and the governement should focus more on prevention, so the aluminium phosphide will not be avaible to general population.

Research on the Evaluation System of National Standardization

Standardization receives varied attention in different countries. Based on the Chinese national standardization status, this paper sets an evaluation system of national standardization on the principles of logic, comprehensiveness and operability, taking into account national standards and standardization activities. The evaluation system evaluates the national standardization development level through four aspects： standard development, standards implementation, standardization supporting measures, and participation in international standardization. This evaluation system provides a reasonable basis to evaluate the national standardization development level. The survey shows that if China wants to enhance its standardization development level, China needs to improve its standard development level, strengthen implication and application of standards, expand the standardization support measures and continuously improve the level of participation in international standardization.

税收中性与国际重复征税消除方法的选择

资本输出中性、资本输入中性和国家中性是税收中性的三种形式。与它们相对应的消除国际重复征税的方法分别为抵免法、免税法、及扣除法。各国在税收实践中对税收中性的选择常常比较灵活。

The Story Behind the Images:Photographer Li Shaobai and His “Invisible Series”

My camera lens is so illusionary that the authenticity of the Forbidden City is fading away. And my perspective is as narrow as an awl which slowly stings into the profundity of history... —Li

Fhe Future of TRIPS and the Trade in Genetic Resources

Since its entry into the WTO ten years ago, China has been increasingly involved in building new rules to make multilateral trading systems more development- oriented. In the past decade, both developing and developed WTO member nations have debated whether the TRIPS agreement should expand its definition to cover new areas such as genetic resources and traditional knowledge. This article argues that although the genetic resources-based market is huge, developing countries have benefited little from it. Specifically, the current market mechanism and system provide little incentive to developing countries to protect biodiversity. Expanding TRIPS to cover new areas such as genetic resources and traditional knowledge can make multilateral trade fairer and more balanced and will enable developing members to better protect biodiversity.

The Time Horizon in the Evaluation of Sustainable Development

Current methods of evaluating long term Sustainable Development seldom take into account the time period over which an evaluation is made except through simplistic economic models which heavily discount the future. If sustainable development is to be a serious issue then the impact on the future of decisions made today must be properly assessed and evaluated. This requires a new understanding of time as a key feature of the Sustainability debate and new models of how this new understanding can be brought into the evaluation process. This was at the heart of the Torino declaration signed by the University organisations of the G8, G20 and developing nations in April 2009. Time is a critical part of the sustainability debate and is seldom addressed directly. This paper will provide a possible solution based on a strong theoretical and philosophical framework of how this difficult subject can be approached and applied to sustainable urban planning. The work presented is based on a philosophical model of the cosmos which has both internal and external credibility. It forms the basis ofa PhD study and has been applied to small case studies in Italy and elsewhere. These will be presented to encourage further study into this important area within the evaluation and assessment of sustainable development.