Worldwide or Territorial Approach for Individual Income Tax, Which is More Prevalent？

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.

Exploration of Detailed Planning Practice of Chemical Industrial Parks under the Background of Territorial Space Planning

With the gradual completion of the overall planning of city and county land space,the detailed planning will be prepared according to the requirements of transmitting and refining the upper planning.Industrial parks are one of the“main forces”of local economic development,and the preparation of their detailed planning will escort their development.The key points of theControlIndicatorsofConstruction LandinIndustrialProjectsissued in 2008 and 2023 were compared,and the new requirements for detailed planning under the background of territorial space and the contradictions between the detailed planning of industrial parks and the overall planning of the upper territorial space were sorted out based on the summary of the existing problems in the development of chemical parks.It provides some ideas for the practice of detailed planning of chemical industrial parks under the background of territorial space.

Thinking and Research on County-level Territorial Spatial Plans in the Territorial Spatial Plan System:A Case Study of Jiangxi Province

The establishment of the territorial spatial plan system is an important space reform act to meet the new era in China.The reform of territorial spatial plans according to classification is in line with the characteristics of China’s current territorial spatial administration and urban development.At present,China’s provincial and municipal territorial spatial plans have been publicized,and county-level territorial spatial plans are being approved one after another,while the compilation of township-level territorial spatial plans is being carried out in an orderly manner.In this paper,based on the historical background of the establishment of territorial spatial plan system integrating“multiple plans”,the background of territorial spatial plans and the important role of county-level territorial spatial plans were first elaborated,and then the progress of the compilation of county-level territorial spatial plans in Jiangxi Province was sorted out.Finally,the problems existing in the compilation were discussed,and corresponding suggestions were put forward to provide a certain reference for the construction of a scientific and reasonable territorial spatial plan system.

Rural Revitalization Planning under the Territorial Spatial Planning System

With the rapid development of China’s social economy,village planning is increasingly important.Departments should fully draw up practical village plan“integrating various plans”.In the context of“rural revitalization”,how to better promote“rural revitalization”and realize the concept that“lucid waters and lush mountains are invaluable assets”is a difficult problem in front of everyone.After many years of pilot of“integrating various plans”,“five levels,three categories and four systems”have been formed,but the territorial spatial planning in the new era under the construction of ecological civilization still faces many problems and challenges.In this paper,the practical village planning of“integrating various plans”under the background of territorial spatial planning was analyzed,aiming to establish and improve a complete rural spatial system and provide an effective scheme for rural governance mechanism by analyzing and refining the key points of rural planning.

Agriculture Development in Agriculture Oriented County Based on Territorial Function ——A Case Study of Long’an County in GuangXi Zhuang Autonomous Region

[Objective] The aim was to research development plan of major agriculture-oriented county （MAOA or MAOC hereafter） based on territorial function. [Method] The relationship between Major Function Oriented Zoning （MFOZ hereafter） and agricultural development is explored with the case of Long＇an County in Guangxi. [Result] In the research, agricultural function, featured by composition and diversification, is considered one of territorial function typs, contributed by ecology, land, industries and population. With Long＇an as a study case, it can be concluded that the plan of major agriculture-oriented counties is as follows： With guidance of territorial function, the counties should formulate the strategies of major function oriented zones, strive for more social and economic resources for agricultural development, extend agricultural functions, enhance the role of agricultural additional functions, strengthen ecological conservation, improve agricultural productivity and transportation, reinforce exchange of countryside with other regions. In addition, attention should be paid to reconstruction of population and industry pattern for redistribution on the basis of evaluation on bearing capacity of resources and environment. [Conclusion] In future, major agriculture oriented county should coordinate relationship among agriculture, industries, ecology and population with rational distribution of territorial function in county to guarantee stable and sustainable agricultural development.

Territory and territorial behavior of migrating Common Coot (Fulica atra)

Territory and territorial behavior of the Common Coot（Fulica atra） were studied in two breeding sites,Anbanghe Nature Reserve and Daqing Longfeng wetland,in Heilongjiang Province,China from April to October in 2008 and 2009.In the breeding season,the breeding pairs occupied an area and protected it throughout the reproduction,and both interspecific and intraspecific conflicts were observed.Territory activities became severe since early May,the peak of territory behaviors appeared at late May,and then declined gradually.The territorial activities level was higher than that in the nest building period than in the laying and incubation periods.The most adopted behavioral model was expelling,which was the least energy cost.The degree of territorial behavior tended to be descended since the development of breeding phase.The territory size differed from 1 333 m2 to above 5 000 m2.Wintering population was observed in Poyang Lake of Jiangxi Province.The coots gathered in the open water;however,there was no territory behavior both in the interspecies and intraspecies in wintering sites.The hypotheses why there was territory behaviors for coots both in the interspecies and intraspecies were also discussed.

Territorial suitability assessment and function zoning in the Jiuzhaigou earthquake-stricken area

An earthquake in the Jiuzhaigou area caused numerous secondary disasters, such as rolling stones, land collapse, landslides and debris flow, which badly affected the safety of human settlements and influenced the spatial layout of the post-disaster reconstruction. Therefore, carrying out assessments of land and identifying a suitable zone for human habitats were very important. This research creates the territorial suitability assessment and function zoning conceptual model in the earthquake-stricken area, and the new methods of the territorial suitability evaluation system were used to divide the spatial functional zones of the earthquake stricken area, which provide a theoretical guidance and decisionmaking basis for the reconstruction of the disaster area. The results showed that:(1) The Jiuzhaigou earthquake-stricken area comprises of an ecological area that has a high level of importance to the ecosystem. In the earthquake-stricken area, 65% of national land is at an altitude of 3000-4000 m, and therefore not suitable for a high level of intensive reconstruction, but reconstructed in an eco-friendly manner.(2) The zone suitable for reconstruction comprises mainly of the river valley and the flat terrain of western parts. The land with low suitability is mainly located on steep terrain, such as highmountains and low gullies. The geographic and geomorphic conditions limit the spread of a suitable reconstruction zone.(3) The earthquake-stricken area mainly comprises of a tourism industry gathering area, population gathering area, agriculture and animal husbandry development area, and ecological preservation area with areas of 76 km^2, 44 km^2, 1591 km^2 and 7512 km^2, respectively. Scientifically zoning the reconstruction areas using scientific evaluation may provide guidance for the location of reconstruction sites.

Expanding the Wilson Cycle Based on Worldwide Comparison of Continental Structures Revealed by Lithospheric Geophysical Investigations

Worldwide comparison of lithospheric investigation results achieved from projects of COCORP, BIRPS, DEKORP, LITHOPROBE, ICDP, ECORS and SINOPROBE enables us to expand the classical Wilson cycle, which mainly describes evolution of ocean plates, into a complete and detailed cycle that describes generation, development and evolution of both ocean and continent plates. The expanded Wilson cycle presented in this paper introduces the evolution sequences of continental lithospheric processes by adding into the classical Wilson cycle with ocean-continent transition, continental collision and accretion, as well as continental rifting and splitting in details. These mentioned continental lithospheric processes have been presented by the author in a series of recent review papers in detail, and their summary and further deduction is presented in this paper.

A New View of the Mass Extinctions and the Worldwide Floods

In this study, the reasons for mass extinction in Jurassic were investigated. It was shown that galactic compression led to the activation of terrestrial nuclear reactors, which in turn led to the changes in tectonic activity, volcano eruptions, LIPs, MORBs, paleoclimate change, drift of continents, narrowing of the Earth, worldwide floods, tsunami, changes in mantle and core structures, in magnetic fields and in sedimentary isotopes. It was shown that the mass extinctions occurred during worldwide floods, caused by the narrowing of the Earth at the time of galactic gravitational compression. It was shown that the average statistical altitude distribution of dinosaurs has a bimodal distribution and corresponds to permanent migrations between the plains and the hills. It has been suggested that the skeletons of dinosaurs are well preserved as a result of covering the bodies of dinosaurs with mud flows of coastal sediments and the soil layers at worldwide tsunami. It was formulated the requirement to paleontology, consisting in the obligatory registration of altitudes of the actual place of the fossils found. The simple explanation of the presence of boundaries in the structure of the Earth is given: the 40K nuclear layer corresponds to the boundary between upper and lower mantle;the 137Cs layer located on the boundary between the lower mantle and the outer core;the Th-U nuclear layer is a border between outer and inner core. The previously abstract theories of subduction and continents drift have a clear and obvious physical sense. It was shown that the standard geological table is a registration book of galactic events during Paleozoic. It is proposed to restore the structure of the galactic arms by the geological deposits on the Earth. It was suggested to create the stations on elevated hills for rescue and regeneration of biological forms in the future.

Tail Waving Speed Affects Territorial Response in the Toad-headed Agama Phrynocephalus vlangalii

Territorial response affects a resident＇s access to resources and mates, but the response level is likely flexible

Rural Development Evaluation from Territorial Function Angle:a Case of Shandong Province

Rural territorial function follows the trend to develop from agricultural production space to a complex of cultural heritage,food security,social stability,quality of living,etc.Based on the rural area＇s territorial function to both urban and rural areas and its evolution law,index system of rural development evaluation,covering rural production function,rural consumption function,regional sustaining function,and individual development function were constructed in this paper.Case study based on Shandong Province and entropy method showed that the rural development in Shandong Province was neither stable nor orderly,and some of rural territorial functions were under fluctuation.The simulation result was close to the actual situation in rural areas of Shandong Province,and therefore,it would provide some experience for scientific evaluation of rural development in other regions.In the end,policy suggestion to cope with rural function transition was provided,namely further promoting the rural economic development,and breaking away from various factors that restricted the value realization,natural increment,and equitable distribution of rural production factors,and therefore,it would receive a sustainable rural development.

Copepods in Hypersaline Waters Worldwide:Diversity,Environmental,Social,and Economic Roles

1 Introduction Copepods are a group of small crustaceans,which play an important ecological role in aquatic ecosystems.They occupy different ecological niches in aquatic food webs,contributes to biogenic element cycles,and transfer of organic matter from primary producers to higher secondary consumers.Copepods also have the potential to

Objective and Framework for Territorial Development in China

This paper analyzes the present situation of China's territorial development and holds that the spatial framework for socio-economic development can not be naturally extended under the present conditions. Hence it is necessary to strengthen rationally spatial agglomeration. The basic concept and framework for future territorial devel- opment are raised based on the elaboration of factors affecting the territorial development of China.

China Aiming at Capacity Cooperation Worldwide

At present,global industrial structure adjustment accelerates,infrastructure construction is still booming,and developing countries are vigorously promoting the industrialization and urbanization,all providing great opportunities for international cooperation on capacity and equipment manufacturing.In May 2015,the'Guiding Opinions of the State Council of the Peoples Republic of China on Promoting

THE FORMATION, EVOLUTION AND OPTIMAZATION OF TERRITORIAL STRUCTURE IN THE SOUTHERN CHINA

With the change of geopolitical pattern of the world, pacific rim area increases economic cooperation, instead of military antagonism. After reform and open to outside world, the southern China takes in an amount of investment from Hongkong, Macao and Taiwan, taking advantage of superior geo environment and thus forms a topical model of core periphery in the southern China. The core periphery model in the southern China is territorially made of three parts: core area — Hong Kong, Macao and Taiwan; peripherial area — Zhujiang delta; second core area — parts of Hunan Province, Jiangxi Province, Fujian Province and Hainan Province and Guangxi Zhuang Autonomous Region. Its evolutional stage of this model can be divided into four stages: (1) the stage of polarization of core area; (2) the stage of the second core area strongly controlled by core area; (3) the transitional stage of the second area; (4) the stage of the southern China space integrity. Taking the core periphrial model in the southern China as an integrity of interrelational and rational division, its whole functional organized system is “input product assemble output”, core area is mainly then as the managed and transported center, the second area plays a product and productive control function and becomes center of manufacturing, study and development, periphrial area constructs as the center of material and raw material and the base of agricultural and side line products. Based on the analysis of the formative structure, evolutional law and the design of territorial function, we suggust the way of territerial optimazation as follows: (1) establishing the large hinterland which takes Xijiang basin as its core; (2) construct the high and renewed technological corridor; (3) constructing stable and varied material and raw material base; (4) reinforcing the organization and adjustment and managment between core area, periphrial area and second periphrial area. (5) constucting the varied corridor among core area, the second area and perphrial area.

Familial and Territorial Values for Sustainable Entrepreneurship in Italy： Some Reflections in Theory and Practice]

This study reflects the specificities of family small- and medium-sized enterprises （SMEs） which are related to values, culture, and relationships with the territory （local context）. In the following sustainable and corporate social responsibility （CSR）-oriented strategies, family businesses are ＂assisted＂ by the presence of entrepreneurial values which are tied to and derived from the social system in the territory in which they are located. The aim of this study is to demonstrate that the consolidation of stable and durable relations between the family business and the local context depends on the presence of shared values between the members of the family and the stakeholders, all components of civil society are within the same territory. Such values are the fruit of a given territory＇s civic traditions. They are the result of an anthropological culture which is typical of the socioeconomic environment in which the entrepreneur, the family, and the business are all rooted, thus, they are expressions of a culture ＂of the place＂.

THEORIES AND PRACTICE OF TERRITORIAL DIVISION OF LABOUR AND LOCATIONAL SUPERIORITIES

There exists an inherent relationship between territorial division of labour and locational superiorities,of which becomes a basic point followed in the process of regional development and urban planning.The historical evolution of territorial division theories is reviewed first.The authors fully appraise the contributions of A.Smith et al.and comment on some of their shortcomings.An integrated system on locational superiorities is then put forward which contains four pairs of regional or urban superiorities.Finally,the relation of external elements and inherent mechanism in areal differentiation is probed.

Geopolitical Strategy for the Territorialism of Oceans and Seas

In the current international economic situation, the oceans and seas started to play a key role in the geopolitical balance of power between the coastal States. This article explores the concept of geopolitics, establishing a discussed relationship between such a concept and the considerations of coastal State and their territorialism policies. The concept of geopolitics cannot be simply understood as a condition of the position of a state in the international arena or its territorial ambition. The novel global ocean concept encompasses economic conditions facing the systemic combination of contemporary forces. Issues to be considered are maybe beyond the Convention on International Law of the Sea scenario in a dynamic economic and political international ocean.

Past, Status Quo and Future of China’s Territorial Planning

Since 1949, China has witnessed four development stages of territorial planning. (1) In the 1950s the territorial planning got its start. (2) From the 1960s to 1970s territorial planning declined. (3) From, the 1980s to 1990s the first major tide of territorial planning began. (4) From the end of the 1990s to recent times the new round of territorial planning is under deliberation. Since 1998, the Ministry of Land and Resources has carried out some related work, especially in organizing pilot projects, and early research on the new round of national territorial planning. According to the need for economic and social development and the current conditions in China, it is the appropriate for China to carry out the new round of territorial planning. However, the government should correctly consider the correlations between territorial planning and other plannings, and take appropriate development action, e.g. stressing main points for the basis of overall planning, building a territorial planning system that coordinate with national conditions, strengthening research on various supportive measures of territorial planning, summarizing and upgrading experiences obtained in pilot projects, strengthening international exchange and training talented personnel.

中部国际口腔展荣获美国BPA Worldwide会员国际认证

2018年3月,中部国际口腔展（Dental Exhibition Central China）顺利通过了美国BPA Worldwide对其2017年展会的总注册参展人数以及参展者的人口和地区状况的认证,并正式成为BPA Worldwide会员。 BPA是一家拥有80多年历史的非营利性服务机构。BPA是全球拥有会员数量最多的媒体认证机构,其会员遍及全世界超过30个国家和地区。