检索结果-南通市图书馆

Preparing for Pillars One and Two: How Tax Administrations Can Get Ahead of the Game

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Belt and Road Initiative Tax Journal 2022年第1期3卷 68-76页

作者： Edwin Visser Fieke van der Vlist pedro schoueri Jurriaan Weerman PwC Netherlands

Implementing and complying with the requirements of the OECD/G20 Inclusive Framework’s Two-Pillar solution presents enormous practical challenges for taxpayers and tax *** least of these is a complex data challenge with over 120 data points needed for Pillar 2 *** tackle these effectively,tax administrations should work with each other,and with taxpayers,to develop a coordinated approach drawing on the concept of Cooperative *** an approach should aim to reduce the administrative burden,increase certainty,and provide a joint learning curve for tax administrations and *** the right data systems and training people to work with the data will take time and need to start now;if businesses and tax administrations wait until all the rules and regulations have been finalised,it will be too *** addition,the Pillar 2 Model Rules do not provide for a multilateral mechanism to determine and allocate the top-up *** Belt and Road Initiative jurisdictions could consider working together to develop a binding mechanism to allocate the top-up tax between themselves.

关键词： Pillar 2 Pillar 1 Tax administration Tax certainty Cooperative compliance

Reducing the Tax Burden? Opportunity to Craft a Balanced Approach under Pillar Two

在线全文

学校读者我要写书评

暂无评论

Belt and Road Initiative Tax Journal 2024年第01期 70-80页

作者： Edwin Visser Blazej Kuzniacki pedro schoueri Dept.Global Tax Policy PwC Netherlands

The global minimum tax impacts the effectiveness of tax *** countries view tax burden reduction as a necessary lever to promote foreign direct investment(FDI) and economic *** this article,the authors provide a broader *** proposed holistic approach may offer insights to lowincome and emerging countries in facing current challenges in the sphere of taxation and economic growth.

关键词：

Functions of nuclear factor Y in nervous system development,function and health

在线全文

同方期刊数据库

学校读者我要写书评

暂无评论

Neural Regeneration Research 2025年第10期20卷 2887-2894页

作者： pedro Moreira Roger Pocock Development and Stem Cells Program Monash Biomedicine Discovery Institute and Department of Anatomy and Developmental BiologyMonash UniversityMelbourneVICAustralia

Nuclear factor Y is a ubiquitous heterotrimeric transcription factor complex conserved across eukaryotes that binds to CCAAT boxes,one of the most common motifs found in gene promoters and *** the last 30 years,research has revealed that the nuclear factor Y complex controls many aspects of brain development,including differentiation,axon guidance,homeostasis,disease,and most recently ***,a complete understanding of transcriptional regulatory networks,including how the nuclear factor Y complex binds to specific CCAAT boxes to perform its function remains *** this review,we explore the nuclear factor Y complex’s role and mode of action during brain development,as well as how genomic technologies may expand understanding of this key regulator of gene expression.

关键词： axon guidance CCAAT boxes neuronal degeneration neuronal differentiation neuronal regeneration nuclear factor Y complex transcription factor transcriptional regulation

Brain scarring in infants:immunological insights from a neonatal hypoxic-ischemic encephalopathy model

在线全文

学校读者我要写书评

暂无评论

Neural Regeneration Research 2025年第10期20卷 2909-2910页

作者： pedro Moreno Pimentel-Coelho Carlos Chagas Filho Biophysics Institute Federal University of Rio de JaneiroRio de JaneiroBrazil

Neonatal hypoxic-ischemic encephalopathy(HIE)is a significant cause of disability in *** brain function and accelerating neurological recovery may require a combination of neuroprotective and pro-regenerative treatments at different stages of *** the first hours after the neonatal insult are the most critical period for neuroprotection,the existence of secondary and tertiary mechanisms of brain injury offers the possibility of preventing delayed neurodegeneration in the subsequent days,weeks,or months(Levison et al.,2022).

关键词： neonatal protective hypoxic

支柱一、支柱二之未雨绸缪:税收管理部门如何才能抢占先机

在线全文

学校读者我要写书评

暂无评论

国际税收 2022年第10期 46-52页

作者：埃德温·维瑟费克·范·德·维斯特佩德罗·苏尔利尤里安·韦尔曼陈新(译) 普华永道会计师事务所(荷兰) 国家税务总局苏州市税务局

如何落实并遵循OECD/G20包容性框架提出的“双支柱”解决方案的要求,对纳税人和税收管理部门而言均意味着巨大的挑战。尤其是其中复杂的数据挑战,仅支柱二就需要120多个数据点。为了有效地解决这些问题,各国税收管理部门应相互合作,并... 详细信息

如何落实并遵循OECD/G20包容性框架提出的“双支柱”解决方案的要求,对纳税人和税收管理部门而言均意味着巨大的挑战。尤其是其中复杂的数据挑战,仅支柱二就需要120多个数据点。为了有效地解决这些问题,各国税收管理部门应相互合作,并与纳税人合作,借鉴合作遵从概念,制定协调一致的方法。这种方法旨在减轻管理负担,增加确定性,并形成同时适合于税收管理部门和纳税人的共同学习过程。开发合适的数据系统,并培训员工学会利用数据开展工作都需要大量时间,这些行动现在就应开始。如果企业和税收管理部门都等到最终敲定所有规章制度,那就为时已晚了。此外,《支柱二立法模板》没有建立用于确定和分配补足税的多边机制,“一带一路”国家和地区可以考虑共同制定一种有约束力的机制,以在这些国家(地区)之间分配补足税。

关键词：支柱二支柱一税收管理税收确定性合作遵从

Touristic urbanization and greening of coastal dune fields:A long-term assessment of a temperate sandy barrier of Argentina

在线全文

学校读者我要写书评

暂无评论

Journal of Geographical Sciences 2025年第1期 206-230页

作者： GARZO pedro Andrés DADON José Roberto ISLA Federico Ignacio Instituto de Investigaciones Marinas y Costeras (IIMyC-CONICET/UNMDP) Instituto de Geología de Costas y del Cuaternario Dr.Enrique J.Schnack (IGCC-CIC/UNMDP) Universidad de Buenos Aires Facultad de Arquitectura Dise?o y Urbanismo Centro de Investigaciones Gestión de Espacios Costeros (GEC-FADU/UBA) Consejo Nacional de Investigaciones Científicas y Técnicas (CONICET)

Dune barrier systems represent highly sought-after coastal landscapes for tourism and urban development around the world. However, a century ago, they were considered hazardous environments due to their great dynamic nature. As a result, stabilization practices were considered necessary. The systematic introduction of fast-growing exotic trees helped stabilize the sand, making it easier for tourism urbanization to take place, but also leading to erosion processes. This paper aims to assess long-term changes in vegetation cover over a large temperate barrier in Argentina. This complex region includes urban resorts, afforestation zones, and protected areas. A GIS-based geospatial analysis was conducted using a large satellite database(> 350 images), and the future evolution of the vegetation was modeled. The results revealed two primary spatiotemporal patterns associated with a gradual expansion of vegetation cover, accompanied by a concurrent reduction in sandy areas. In 1986, the dune area comprised 75% more surface than vegetation, whereas in 2021, it represented 60% less than vegetation. Furthermore, the 2050 scenario suggests a potential 40% reduction of dunes in certain areas. It is necessary to enhance management actions aimed at maintaining dune mobility and ensuring local and regional sediment balance. Long-term management strategies must focus on restoring native plant communities and controlling invasive species, and avoiding new dune fixation initiatives based on the introduction of exotic species.

关键词：

QUANTUM FINANCIAL ECONOMICS——RISK AND RETURNS

在线全文

同方期刊数据库

学校读者我要写书评

暂无评论

Journal of Systems Science & Complexity 2013年第2期26卷 187-200页

作者： GONCALVES Carlos pedro Instituto Superior de Ciencias Socials e Politicas-Technical University of Lisbon

Financial volatility risk and its relation to a business cycle-related intrinsic time is addressed through a multiple round evolutionary quantum game equilibrium leading to turbulence and multifractal signatures in the financial returns and in the risk *** model is simulated and the results are compared with actual financial volatility data.

关键词： Business cycle dynamics intrinsic time quantum chaotic volatility quantum financialeconomics.

Distributed Energy Resource Scheduling with Focus on Demand Response Complex Contracts

在线全文

学校读者我要写书评

暂无评论

Journal of Modern Power Systems and Clean Energy 2021年第5期9卷 1172-1182页

作者： pedro Faria Zita Vale GECAD–Research Group on Intelligent Engineering and Computing for Advanced Innovation and Development R.Dr.António Bernardino de Almeida4314249-015PortoPortugal Polytechnic of Porto R.Dr.António Bernardino de Almeida4314249-015PortoPortugal

Demand response(DR)is a flexible way to improve distributed energy resource *** innovative contribution of this paper is to include complex contracts in the model,which can accommodate the constraints according to the special expectations of each *** contracts are included in the optimization of distributed energy resource scheduling to dispatch DR according to the expectations of ***-period DR events are *** this way,consumers can specify the limits on the time,power,and remuneration regarding participation in DR events,which has not been considered in the *** state of the art treats these aspects separately or uses a statistical approach,without providing consumers with options to combine their preferences regarding different aspects of their flexibility *** model has been validated for 218 consumers using several scenarios and different types of distributed generation,showing that it is possible to increase DR with respect to the preferences of consumers.

关键词： Complex contracts demand response distributed generation virtual power player

CAPTURING COMPLEX,NON-LINEAR TEAM BEHAVIOURS DURING COMPETITIVE FOOTBALL PERFORMANCE

在线全文

学校读者我要写书评

暂无评论

Journal of Systems Science & Complexity 2013年第1期26卷 62-72页

作者： DUARTE Ricardo ARAUJO Duarte FOLGADO Hugo ESTEVES pedro MARQUES pedro DAVIDS Keith Faculty of Human Kinetics Technical University of Lisbon School of Science and Technology University of Evora Department of Performance Analysis Manchester City FCUnited Kingdom School of Human Movement Studies Queensland University of Technologies

This study investigated changes in the complexity （magnitude and structure of variability） of the collective behaviours of association football teams during competitive performance. Raw positional data from an entire competitive match between two professional teams were obtained with the ProZone tracking system. Five compound positional variables were used to investigate the collective patterns of performance of each team including： surface and geometrical centre. Analyses involve the coefficient （ApEn）, as well as the linear association between both area, stretch index, team length, team width, of variation （%CV） and approximate entropy parameters. Collective measures successfully captured the idiosyncratic behaviours of each team and their variations across the six time periods of the match. Key events such as goals scored and game breaks （such as half time and full time） seemed to influence the collective patterns of performance. While ApEn values significantly decreased during each half, the %CV increased. Teams seem to become more regular and predictable, but with increased magnitudes of variation in their organisational shape over the natural course of a match.

关键词： Association football complexity social collective system variability.