By analyzing the English learning logs of 12 students in a provincial university in south-west China after they had been exempted from taking college English courses,this study investigated college students’autonomou...By analyzing the English learning logs of 12 students in a provincial university in south-west China after they had been exempted from taking college English courses,this study investigated college students’autonomous EFL(English as a foreign language)learning after course exemption,including the use of mediational means in EFL learning,EFL learning hours,and other factors affecting EFL learning,in the hope of giving new perspectives on college ELF curriculum design,teaching,and education management.展开更多
This paper discusses the U.S. Environmental Agency’s potential improper expansion of its authority under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), the federal pesticide statute, to regulate not...This paper discusses the U.S. Environmental Agency’s potential improper expansion of its authority under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), the federal pesticide statute, to regulate not only the registration, labeling, and use of wood preservatives, but also treated wood products. EPA’s oversight of wood preservatives under FIFRA is extensive. In recent years, despite EPA’s own Treated Articles Exemption, 40 C.F.R. § 152.25(a), EPA has moved toward utilizing wood preservative labeling in a way that could impose restrictions on the end use of treated wood. Wood preservative registrant and user groups should be concerned and vigilant about this trend toward regulation of treated wood. At the same time, they should continue to interact with EPA in a constructive manner, in part to ensure that EPA respects its own regulatory boundary between wood preservatives, such as creosote, and treated wood, such as creosote-treated railroad crossties, which are a key component of the nation’s transportation critical infrastructure.展开更多
This paper attempts to investigate the negative effects of the spread of COVID-19 on low-income families in Egypt.Coronavirus spread is measured by"Coronavirus cases"and"Coronavirus deaths"on a dai...This paper attempts to investigate the negative effects of the spread of COVID-19 on low-income families in Egypt.Coronavirus spread is measured by"Coronavirus cases"and"Coronavirus deaths"on a daily basis.Besides,it is measured by both"new Coronavirus cases"and"new deaths from Coronavirus",in relation to the population of Egypt.The Egyptian government is taking some measures to reduce the negative effects of COVID-19,including increasing personal exemptions by amending some provisions of the Egyptian Income Tax Law promulgated by Law No.91 of 2005 to protect low-income families.Of the negative effects of COVID-19,it is one of the most important tax policies to achieve social justice in distributing the tax burden,according to income levels,in a manner that achieves justice and equality.We find that Personal exemptions did not succeed in achieving tax justice by easing the tax burden on the low-income people in society.展开更多
Recently the State Council decided to extend the period ofduty exemption for imports of equipment and raw materials by foreign-invested enterprises below US$30 million.In order to administrate import and export activi...Recently the State Council decided to extend the period ofduty exemption for imports of equipment and raw materials by foreign-invested enterprises below US$30 million.In order to administrate import and export activities in light ofinternational practice and apply a unified, fair and standardizedpolicy toward import duties, the State Council, on December28,1995, decided to reform and adjust the policies of import duties by fairly significant reduction of the overall import tariff leveland elimination of preferences of import-duty exemption for mostimport items, which was also applicable to imports of equipmentand raw materials by foreign-invested enterprises set up since April1st, 1996. At the same time, with a view to maintaining the policycontinuity and relative stability, those enterprises established before March 31, 1996 were allowed an extended duty-exemptionperiod of one to two years for importation of equipment and rawmaterials(referring to construction materials, etc.) if such importswere below the value of their total investments, and for展开更多
Farmland occupation tax that went into effect as early as in 1987 is found incompatible with the new situation as a result of Chinese rapid economic growth.A lower tax rate of farmland occupied for either textile prod...Farmland occupation tax that went into effect as early as in 1987 is found incompatible with the new situation as a result of Chinese rapid economic growth.A lower tax rate of farmland occupied for either textile production or and any industrial production for the good of foreign investors finishes with the start of the new year.All domestic and foreign companies are in the list of tax payers with the new Interim Regulations.The source from the State Administration of Taxation reveals the details in an interview.展开更多
文摘By analyzing the English learning logs of 12 students in a provincial university in south-west China after they had been exempted from taking college English courses,this study investigated college students’autonomous EFL(English as a foreign language)learning after course exemption,including the use of mediational means in EFL learning,EFL learning hours,and other factors affecting EFL learning,in the hope of giving new perspectives on college ELF curriculum design,teaching,and education management.
文摘This paper discusses the U.S. Environmental Agency’s potential improper expansion of its authority under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), the federal pesticide statute, to regulate not only the registration, labeling, and use of wood preservatives, but also treated wood products. EPA’s oversight of wood preservatives under FIFRA is extensive. In recent years, despite EPA’s own Treated Articles Exemption, 40 C.F.R. § 152.25(a), EPA has moved toward utilizing wood preservative labeling in a way that could impose restrictions on the end use of treated wood. Wood preservative registrant and user groups should be concerned and vigilant about this trend toward regulation of treated wood. At the same time, they should continue to interact with EPA in a constructive manner, in part to ensure that EPA respects its own regulatory boundary between wood preservatives, such as creosote, and treated wood, such as creosote-treated railroad crossties, which are a key component of the nation’s transportation critical infrastructure.
文摘This paper attempts to investigate the negative effects of the spread of COVID-19 on low-income families in Egypt.Coronavirus spread is measured by"Coronavirus cases"and"Coronavirus deaths"on a daily basis.Besides,it is measured by both"new Coronavirus cases"and"new deaths from Coronavirus",in relation to the population of Egypt.The Egyptian government is taking some measures to reduce the negative effects of COVID-19,including increasing personal exemptions by amending some provisions of the Egyptian Income Tax Law promulgated by Law No.91 of 2005 to protect low-income families.Of the negative effects of COVID-19,it is one of the most important tax policies to achieve social justice in distributing the tax burden,according to income levels,in a manner that achieves justice and equality.We find that Personal exemptions did not succeed in achieving tax justice by easing the tax burden on the low-income people in society.
文摘Recently the State Council decided to extend the period ofduty exemption for imports of equipment and raw materials by foreign-invested enterprises below US$30 million.In order to administrate import and export activities in light ofinternational practice and apply a unified, fair and standardizedpolicy toward import duties, the State Council, on December28,1995, decided to reform and adjust the policies of import duties by fairly significant reduction of the overall import tariff leveland elimination of preferences of import-duty exemption for mostimport items, which was also applicable to imports of equipmentand raw materials by foreign-invested enterprises set up since April1st, 1996. At the same time, with a view to maintaining the policycontinuity and relative stability, those enterprises established before March 31, 1996 were allowed an extended duty-exemptionperiod of one to two years for importation of equipment and rawmaterials(referring to construction materials, etc.) if such importswere below the value of their total investments, and for
文摘Farmland occupation tax that went into effect as early as in 1987 is found incompatible with the new situation as a result of Chinese rapid economic growth.A lower tax rate of farmland occupied for either textile production or and any industrial production for the good of foreign investors finishes with the start of the new year.All domestic and foreign companies are in the list of tax payers with the new Interim Regulations.The source from the State Administration of Taxation reveals the details in an interview.
