For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly us...For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.展开更多
This study investigates the microclimatic connections between underground systems and the hibernation sites of particular species of bats. The distribution of hibernating bats was analysed in five selected zones desig...This study investigates the microclimatic connections between underground systems and the hibernation sites of particular species of bats. The distribution of hibernating bats was analysed in five selected zones designated Ⅰ-Ⅴ. These zones have a similar relative humidity, diverse temperature ranges inside the system, as well as air flow rates. A multi-year research programme highlighted the relationships between the occurrence of hibernating bats of various species and the microclimate of these particular zones. What is of essential importance are the sites with an air flow in their zones exceeding 0.02 m·s^-1, then is temperature and humidity. The air flow determines more intensive settling of wintering bats （zones Ⅲ, Ⅳand Ⅴ）. The zone Ⅱ-tourist zone with periodic air flows and often visited by humans is the least used by hibernating bats.展开更多
For the last decade, discussions about who governs policy on prevention and treatment of HIV/AIDS have revolved around the controversial relationship between Western donors and the power they have over their recipient...For the last decade, discussions about who governs policy on prevention and treatment of HIV/AIDS have revolved around the controversial relationship between Western donors and the power they have over their recipient governments. While these debates were once politically germane, recent trends show a decline of donor funding, as well as an increase of financial ownership of the epidemic within Southern Africa. Commensurate with this shifting financial influence, some well-governed, wealthy African states are beginning to deviate from global M＆E （monitoring and evaluation） indicators. These policy movements, away from global M＆E indicators, also correlate with increases in HIV prevalence, which signals the need for further investigation into policy efficacy.展开更多
Objective To observe the clinical efficacy of acupoint injection for chemotherapy-induced peripheral neuropathy （ClPN）. Methods Ninety ClPN patients with breast cancer conforming to inclusive criteria were randomly ...Objective To observe the clinical efficacy of acupoint injection for chemotherapy-induced peripheral neuropathy （ClPN）. Methods Ninety ClPN patients with breast cancer conforming to inclusive criteria were randomly divided into an acupuncture group （group A）, a mecobalamin group （group B） and an acupoint injection group （group C） according to random number table, with 30 cases in each group. In group A, acupuncture was conducted at bilateral Q0chi （I~ LI 11）, H6g6 （~ LI 4）, Z0s^nlT （~__~ ST 36）, S^nyinji^o （^-- ~ SP 6） and Xu^h~i （J~ SP 10）; in group B, intramuscular injection with I mL of mecobalamin injection was conducted; and in group C, acupoint selection was the same as group A, and 0.1 mL of mecobalamin injection was injected into each acupoint, respectively. The treatment was conducted once every three days in each group, and the changes of clinical efficacy, nerve electrophysiology and hemorrheology indicators after treatment for 10 times were observed. Result The total effective rate of group C was 93.1% （27/29）, which was higher than 78.6% （22/28） in group A and 83.3% （25/30） in group B, and the differences among three groups were statistically significant （all P〈0.01）; conduction velocity of lesion nerves was improved in group B and group C, the improvement in group C was obviously superior to the other two groups （all P〈0.01）, hemorrheology indicator was improved in group A and group C （both P〈0.05）. Conclusion The efficacy of acupoint injection with mecobalamin for breast cancer CIPN was significant, which can not only improve the nerve conduction velocity, but also improve the hemorrheology indicator.展开更多
文摘For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.
文摘This study investigates the microclimatic connections between underground systems and the hibernation sites of particular species of bats. The distribution of hibernating bats was analysed in five selected zones designated Ⅰ-Ⅴ. These zones have a similar relative humidity, diverse temperature ranges inside the system, as well as air flow rates. A multi-year research programme highlighted the relationships between the occurrence of hibernating bats of various species and the microclimate of these particular zones. What is of essential importance are the sites with an air flow in their zones exceeding 0.02 m·s^-1, then is temperature and humidity. The air flow determines more intensive settling of wintering bats （zones Ⅲ, Ⅳand Ⅴ）. The zone Ⅱ-tourist zone with periodic air flows and often visited by humans is the least used by hibernating bats.
文摘For the last decade, discussions about who governs policy on prevention and treatment of HIV/AIDS have revolved around the controversial relationship between Western donors and the power they have over their recipient governments. While these debates were once politically germane, recent trends show a decline of donor funding, as well as an increase of financial ownership of the epidemic within Southern Africa. Commensurate with this shifting financial influence, some well-governed, wealthy African states are beginning to deviate from global M＆E （monitoring and evaluation） indicators. These policy movements, away from global M＆E indicators, also correlate with increases in HIV prevalence, which signals the need for further investigation into policy efficacy.
基金Supported by Chongqing Municipal Health and Family Planning Commission(medical scientific research project):2015 MSXM 082
文摘Objective To observe the clinical efficacy of acupoint injection for chemotherapy-induced peripheral neuropathy （ClPN）. Methods Ninety ClPN patients with breast cancer conforming to inclusive criteria were randomly divided into an acupuncture group （group A）, a mecobalamin group （group B） and an acupoint injection group （group C） according to random number table, with 30 cases in each group. In group A, acupuncture was conducted at bilateral Q0chi （I~ LI 11）, H6g6 （~ LI 4）, Z0s^nlT （~__~ ST 36）, S^nyinji^o （^-- ~ SP 6） and Xu^h~i （J~ SP 10）; in group B, intramuscular injection with I mL of mecobalamin injection was conducted; and in group C, acupoint selection was the same as group A, and 0.1 mL of mecobalamin injection was injected into each acupoint, respectively. The treatment was conducted once every three days in each group, and the changes of clinical efficacy, nerve electrophysiology and hemorrheology indicators after treatment for 10 times were observed. Result The total effective rate of group C was 93.1% （27/29）, which was higher than 78.6% （22/28） in group A and 83.3% （25/30） in group B, and the differences among three groups were statistically significant （all P〈0.01）; conduction velocity of lesion nerves was improved in group B and group C, the improvement in group C was obviously superior to the other two groups （all P〈0.01）, hemorrheology indicator was improved in group A and group C （both P〈0.05）. Conclusion The efficacy of acupoint injection with mecobalamin for breast cancer CIPN was significant, which can not only improve the nerve conduction velocity, but also improve the hemorrheology indicator.
