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BRITACOM and the Digitalization of Tax Administration

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Belt and Road Initiative Tax Journal 2020年第2期1卷 77-89页

作者： david linke Lewis Lu Chris Morgan Conrad Turley Tax and Legal KPMG International Tax and Legal KPMG Asia Pacific and KPMG China Global Tax Policy KPMG China Tax Centre KPMG China

This article looks at how enhanced digitalization of tax administration can raise both taxpayer service and enforcement effectiveness and address potential bottlenecks and barriers to BRI trade and *** article also draws on the extensive experiences from BRI jurisdictions and elsewhere in the world,points to potential learning points for BRI tax administrations.

关键词： Digitalization BRI BRITACOM Compliance by design Digital taxpayer interface Real-time information

The BEPS 2.0 Era Dawns:Five Long-term Implications for Belt and Road Jurisdictions

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Belt and Road Initiative Tax Journal 2022年第1期3卷 57-67页

作者： david linke Lewis Lu Grant Wardell-Johnson Conrad Turley KPMG International KPMG Asia Pacific&China KPMG UK KPMG China

The OECD/G20 Inclusive Framework(IF)on Base Erosion and Profit Shifting(BEPS)has substantially finalized the model rules and much of the guidance for the so-called“Pillar 2”global minimum tax,while work continues on the so-called“Pillar 1”new taxing rights for market *** many BRI jurisdictions are among the 141 IF members,there is value in starting to consider the long-term implications of the new global tax system,and the extent to which the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM),through the four core work areas of the Nur-Sultan Action Plan(2022-2024),can contribute to ensuring that BRI jurisdictions manage the transition for maximum benefit.

关键词： BEPS Pillar 1 Pillar 2 BRITACOM Subsidies Tax incentives Tax transparency

Local State Capacity and Uneven Taxation across Industrial Firms

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China & World Economy 2024年第3期32卷 191-214页

作者： linke Hou Zhikuo Liu Qi Zhang Xiaolu Zhao the Economic Research Center Shandong UniversityChina China Center for Economic Studies Fudan UniversityChina School of Economics Ocean University of ChinaChina

In this research we investigate the association between local state capacity(LSC)and effective tax burdens(ETBs)on industrial firms within counties between 1998 and *** LSC measures a state's capacity for policy implementation and specifically its ability to acquire low-cost agricultural land for nonagricultural(industrial or commercial)*** on China's government-led development experience since the 1990s,we draw on two unique household survey datasets to capture LSC at county *** find robust evidence that greater LSC was associated with much lower ETBs on large industrial *** taxation pattern implies local government's primary reliance on larger manufacturing firms,while the ETBs for small-and-medium enterprises are not as prominently *** research highlights that LSC can affect both the amount of revenue a local government can generate and the methods it uses to collect these revenues.

关键词： China effective tax burdens land requisition local government local state capacity

Unveiling the geometric site dependent activity of spinel Co_(3)O_(4)for electrocatalytic chlorine evolution reaction

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Journal of Energy Chemistry 2024年第5期92卷 95-103页

作者： linke Cai Yao Liu Jingfang Zhang Qiqi Jia Jiacheng Guan Hongwei Sun Yu Yu Yi Huang Key Laboratory of Pesticide&Chemical Biology of Ministry of Education Engineering Research Center of Photoenergy Utilization for Pollution Control and Carbon Reduction of Ministry of EducationCollege of ChemistryCentral China Normal UniversityWuhan 430079HubeiChina Key Laboratory of Green Chemical Engineering Process of Ministry of Education Engineering Research Center of Phosphorus Resources Development and Utilization of Ministry of EducationHubei Key Laboratory of Novel Reactor and Green Chemical TechnologySchool of Chemical Engineering&PharmacyWuhan Institute of TechnologyWuhan 430205HubeiChina College of Materials Science and Engineering Fuzhou UniversityFuzhou 350108FujianChina School of Chemistry and Chemical Engineering Anhui UniversityHefei 230601AnhuiChina

Spinel cobalt oxide(Co_(3)O_(4)),consisting of tetrahedral Co^(2+)(CoTd)and octahedral Co^(3+)(CoOh),is considered as promising earth-abundant electrocatalyst for chlorine evolution reaction(CER).Identifying the catalytic contribution of geometric Co site in the electrocatalytic CER plays a pivotal role to precisely modulate electronic configuration of active Co sites to boost ***,combining density functional theory calculations and experiment results assisted with operando analysis,we found that the Co_(Oh) site acts as the main active site for CER in spinel Co_(3)O_(4),which shows better Cl^(-)adsorption and more moderate intermediate adsorption toward CER than CoTd site,and does not undergo redox transition under CER condition at applied *** by above findings,the oxygen vacancies were further introduced into the Co_(3)O_(4) to precisely manipulate the electronic configuration of Co_(Oh) to boost Cl^(-)adsorption and optimize the reaction path of CER and thus to enhance the intrinsic CER activity *** work figures out the importance of geometric configuration dependent CER activity,shedding light on the rational design of advanced electrocatalysts from geometric configuration optimization at the atomic level.

关键词： Chlorine evolution reaction Geometry effects Active chlorine Electronic configuration optimization Spinel oxides

Implementation and evaluation of Exercise is Medicine in primary care clinics within a large academic health system

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Family Medicine and Community Health 2024年第1期12卷 16-27页

作者： John Kevin Ong Dayao Caroline E L Duffy Amalia M Cristiano Gene'Rusty'Kallenberg Sarah E linke University of California San Diego School of Medicine La JollaCaliforniaUSA Milken Institute of Public Health The George Washington UniversityWashingtonDistrict of ColumbiaUSA The University of Texas Medical Branch at Galveston School of Medicine GalvestonTexasUSA Scripps Family Medicine Residency Scripps Mercy Hospital Chula VistaChula VistaCaliforniaUSA Herbert Wertheim School of Public Health&Human Longevity Science University of California San DiegoLa JollaCaliforniaUSA Department of Family Medicine University of California San DiegoLa JollaCaliforniaUSA Omada Health San FranciscoCaliforniaUSA

Objective Exercise is Medicine(EIM)is a global initiative encouraging healthcare providers to routinely assess and promote physical activity(PA)among *** objective of this study was to evaluate the feasibility,adoption,implementation and effectiveness of EIM from patient,clinician and healthcare staff perspectives using a combination of electronic health record(EHR),survey and interview *** This study used a combination of the Practical Robust Implementation and Sustainability Model(PRISM)and the Learning Evaluation model to implement *** captured from the EHR,including Physical Activity Vital Sign(PAVS)scores,and data collected from qualitative surveys and interviews were used to evaluate the programme’s Reach,Effectiveness,Adoption,Implementation,Maintenance(RE-AIM,which is embedded within PRISM)from provider,staff and patient *** Five primary care clinics within a large academic health *** A total of 24443 patients from all participating clinics had at least one PAVS score during the study period.A total of 17 clinicians completed surveys,and 4 clinicians,8 medical assistants and 9 patients completed *** Implementation fidelity metrics varied widely between components and across clinics but were generally consistent over time,indicating a high degree of programme *** was highest during the first 6 months of the COVID-19 pandemic when most visits were *** PAVS scores increased from 57.7(95%CI:56 to 59.4)to 95.2(95%CI:91.6 to 98.8)min per week at 6 months for patients not meeting PA guidelines at baseline and decreased from 253.84(95%CI:252 to 255.7)to 208.3(95%CI:204.2 to 212.4)min per week at 6 months for patients meeting PA guidelines at *** EIM implementation,clinician-estimated time spent discussing PA with patients increased for 35%of providers and stayed the same for 53%.Conclusion Overall,this study established EIM’s feasibility,adoption,implementation

关键词： routine qualitative completed

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平台生态促进共同富裕的逻辑与路径

中国人民大学学报 2024年第1期38卷 86-99页

作者：欧阳日辉李林珂中央财经大学中国互联网经济研究院中国人寿财产保险股份有限公司广西分公司金融科技部

互联网平台及其生态是价值实现的新载体,可以在共同富裕建设中发挥重要作用。本文以平台生态化演进、价值创造和分配为主线,研究大型互联网平台及其生态在价值创造活动中的组织架构、组织行为以及组织关系。本文发现大型互联网平台及其... 详细信息

互联网平台及其生态是价值实现的新载体,可以在共同富裕建设中发挥重要作用。本文以平台生态化演进、价值创造和分配为主线,研究大型互联网平台及其生态在价值创造活动中的组织架构、组织行为以及组织关系。本文发现大型互联网平台及其生态促进共同富裕的机理是,重塑工业经济下的价值创造和价值分配逻辑,对实体价值链进行模块化解构,增加整个生态的财富增量,通过技术创新和模式创新提升参与者共享价值创造的能力,形成效率与公平相互促进的良性循环。平台生态构建的价值共创网络呈现无界化的普惠趋势,驱动个体、产业和区域的融合共生,为实现共同富裕提供了新路径和新场景。但是,平台生态对共同富裕的最终贡献率取决于其价值转化过程中共益和共毁的双向抵消效应,增强正向效应的影响力依赖于政府的正确引导和有效规制。

关键词：平台生态价值共创生态型垄断共同富裕

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基于稳定性的第三代先进高强钢设计

金属学报 2024年第2期60卷 143-153页

作者：张宇吴盼贾东昇黄林科贾晓晴刘峰西北工业大学凝固技术国家重点实验室西安710072 上海交通大学材料科学与工程学院上海200240 西北工业大学分析测试中心西安710072

第三代先进高强钢(TG-AHSS)是近年来材料科学与汽车工业领域的研究热点。本文针对TG-AHSS的成分设计、热处理工艺及强韧化机制,基于热力学稳定性阐明了第三代先进高强钢成分设计的宗旨,基于广义稳定性对几类代表性热处理工艺进行了诠释... 详细信息

第三代先进高强钢(TG-AHSS)是近年来材料科学与汽车工业领域的研究热点。本文针对TG-AHSS的成分设计、热处理工艺及强韧化机制,基于热力学稳定性阐明了第三代先进高强钢成分设计的宗旨,基于广义稳定性对几类代表性热处理工艺进行了诠释。在此基础上,从广义稳定性与热-动力学相关性形成的热-动力学贯通性入手,对第三代先进高强钢的强韧化机制进行了总结和归纳。从热-动力学角度,对第三代先进高强钢的设计策略进行了展望。

关键词：第三代先进高强钢成分工艺设计热力学稳定性广义稳定性热-动力学相关性

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城市轨道交通蓄电池工程车制动模式研究

现代制造技术与装备 2024年第1期60卷 26-28页

作者：卢林科厦门地铁运营有限公司厦门361000

厦门地铁1~3号线均采用由中车株洲电力机车有限公司生产的ZER3型蓄电池工程车,制动系统均采用DK-2型。1号线和2号线蓄电池工程车制动系统选用空电混合制动模式,该模式下使用单独制动控制器(又称小闸制动)时,空电混合制动功能自动介入,... 详细信息

厦门地铁1~3号线均采用由中车株洲电力机车有限公司生产的ZER3型蓄电池工程车,制动系统均采用DK-2型。1号线和2号线蓄电池工程车制动系统选用空电混合制动模式,该模式下使用单独制动控制器(又称小闸制动)时,空电混合制动功能自动介入,但是使用自动制动控制器(又称大闸制动)时,不具备电制动集成介入功能。3号线蓄电池工程车制动系统属于空电联合制动模式,该模式下不论是大闸制动还是小闸制动,均具备电制动介入功能。

关键词：城市轨道交通蓄电池工程车制动模式

基于HPLC-LTQ-Orbitrap-MS/MS技术快速分析肺形草中的化学成分

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中国药学杂志 2024年第6期59卷 491-500页

作者：张艺谭春梅马临科郑成陈碧莲浙江中医药大学药学院杭州310053 浙江省食品药品检验研究院杭州310052 国家药品监督管理局中成药质量评价重点实验室杭州310052

目的建立高效、稳定的高效液相色谱-线性离子阱串联质谱联用技术(HPLC-LTQ-Orbitrap-MS/MS)方法,对肺形草全草的化学成分快速识别和鉴定。方法采用HPLC-LTQ-Orbitrap-MS/MS对肺形草中的化学成分进行快速分析。通过HPLC-LTQ-Orbitrap-M... 详细信息

目的建立高效、稳定的高效液相色谱-线性离子阱串联质谱联用技术(HPLC-LTQ-Orbitrap-MS/MS)方法,对肺形草全草的化学成分快速识别和鉴定。方法采用HPLC-LTQ-Orbitrap-MS/MS对肺形草中的化学成分进行快速分析。通过HPLC-LTQ-Orbitrap-MS/MS扫描得到的化合物相对分子质量,对照品和多级碎片离子信息,并结合相关文献以及裂解规律,从而实现对肺形草的准确定性分析。结果共鉴定出92种化学成分,包括黄酮类、萜类、有机酸类、蒽醌类、糖类、酯类等,其中化合物3,4-di-O-caffeoylquinic acid、(2S,3S,4S,5R,6S)-6-[2-(3,4-dihydroxyphenyl)-5-hydroxy-4-oxochromen-7-yl]oxy-3,4,5-trihydroxyoxane-2-carboxylic acid、(1S,4aS,7S,7aS)-1-[(2S,3R,4S,5S,6R)-6-[[(E)-3-(3,4-dihydroxyphenyl)prop-2-enoyl]oxymethyl]-3,4,5-trihydroxyoxan-2-yl]oxy-7-hydroxy-7-methyl-4a, 5,6,7a-tetrahydro-1H-cyclopenta[c]pyran-4-carboxylic acid和Glc-Glc-octadecatrienoyl-sn-glycerol经全球天然产物社会分子网络系统(GNPS)数据库比对,为首次在该植物中鉴别得到。结论建立了对肺形草中化学成分的快速定性分析的方法,为肺形草化学成分的提取分离及其药效物质基础提供科学依据,并为其质量评价和应用开发提供了一定的参考。

关键词：肺形草高效液相色谱-线性离子阱串联质谱联用技术黄酮萜有机酸蒽醌酯