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An Overview of CFC Rules and Their Application in SAARC Regions

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Belt and Road Initiative Tax Journal 2021年第2期2卷 93-102页

作者： rup.khadka 不详

A Controlled Foreign Company(CFC)is a company set up to do business in a foreign jurisdiction by a multinational company(MNC).There is a tendency among the MNCs to erode the tax base and shift profits to no-or low-tax jurisdictions and defer the payment of tax on foreign source income by holding funds in CFCs *** rules are adopted to prevent MNCs from being involved in such *** these rules,the income of a foreign CFC is deemed to be distributed to its shareholders at the end of each tax year and residents are taxed on the part of their income when it is earned,even though it is yet to be distributed by the *** now,CFC rules have been implemented by about 60 jurisdictions,including three out of eight South Asian Association for Regional Cooperation(SAARC)member *** the other SAARC countries should adopt CFC rules depends upon the conditions of a particular *** may not be applied in some jurisdictions which do not have serious BEPS activities or deferral of tax payments by residents on their income earned through a foreign CFC.

关键词： CFC rules MNC Control BEPS activities SAARC regions

Structure of the πg7／2[404]7／2^＋ Band in Odd Proton Nucleus ^123I

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Chinese Physics Letters 2004年第6期21卷 1024-1026页

作者： WANGShou-Yu MAYing-Jun T.komatsubara LIUYun-Zuo ZHANGYu-Hu k.Furuno T.Hayakawa J.Mukai Y.Iwata T.Morikawa G.B.Hagemann G.Sletten J.Nyberg D.Jerrestam H.J.Jensen J.Espino J.Gascon N.Gjφrup B.Cederwall P.O.Tjφm DepartmentofPhysics JilinUniversityChangchun130023 InstituteofPhysicsandTandemAcceleratorCenter UniversityofTsukubaIbaraki305Japan InstituteofModernPhysics ChineseAcademyofSciencesLanzhou730000 DepartmentofPhysics FacultyofScienceHiroshimaUniversityHiroshima724Japan DepartmentofPhysics FacultyofScienceKyushuUniversityFukuoka812Japan NielsBohrInstitute TandemAcceleratorLaboratoryRisφDK-4000RoskildeDenmark ManneSiegbabnInstituteofPhysics S-10405StockholmSweden DepartmentofPhysics UniversityofOsloNorway

High spin states of the odd proton nucleus 123I have been populated in the reaction 116Cd(14N, 5n2p) at a beam energy of 65MeV. Two previously known positive-parity ΔI = 2 sequences have been extended up to 31/2+ and 41/2+. In addition, a number of ΔI = 1 transitions linking the two ΔI = 2 sequences have been observed. It is suggested that both the ΔI = 2 sequences are built upon the oblate πg7/2[404]7/2+ Nilsson configuration.

关键词： SHAPE COEXISTENCE SPECTROSCOPY I-119

Spontaneous emission in the ellipsoidal nanocrystals

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Journal of Rare Earths 2009年第4期27卷 637-640页

作者： k.k.Pukhov General Physics Institute Russian Academy of Sciences 38 Vavilov Str.Bld.D Moscow 119991 Russia

The equation was presented for the spontaneous emission rate Anano of the two-level optical centers in the subwavelength eilipsoi- dal nanocrystals embedded in a dielectric medium. An important result was that the ratio Anano/Abulk could be estimated without recourse to a particular local-field model. On the ground of this equation the expression was derived for linestrength of electric-dipole transition in trivalent rare-earth ions. The applicability of the Judd-Ofelt equation for nanoparticles was discussed.

关键词： spontaneous emission lifetime nanocrystals Judd-Ofelt parameters rare earths

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微晶的磁性

物理学进展 1986年第3期 257-275页

作者： SteenMφrup 丹麦工业大学第二应用物理实验室

在穆斯堡尔谱学的实验结果基础上讨论了微晶的磁性。微晶的尺寸小于10um时,穆斯堡尔谱将受到磁化方向起伏,即超顺磁弛豫与集体磁激发的影响。这些效应可用来确定颗粒体积与磁各向异性常数二者之积。测量铁磁、亚铁磁颗粒穆斯堡尔谱随外... 详细信息

在穆斯堡尔谱学的实验结果基础上讨论了微晶的磁性。微晶的尺寸小于10um时,穆斯堡尔谱将受到磁化方向起伏,即超顺磁弛豫与集体磁激发的影响。这些效应可用来确定颗粒体积与磁各向异性常数二者之积。测量铁磁、亚铁磁颗粒穆斯堡尔谱随外磁场的变化可以确定颗粒的体积。当铁、钴、镍以及Fe3O4颗粒表面化学吸附不同的分子时,微晶的磁晶各向异性常数将随之改变。细颗粒的穆斯堡尔谱亦给出了表面层原子磁性的信息。α-Fe颗粒表面层原子的超精细场大于块状样品的值。FeCo合金颗粒的表面是富铁层。α-Fe2O3的Morin转变温度与Fe3O4的Verwey温度均发现随颗粒尺寸减小而降低。α-FeOOH微晶密堆积体的研究表明,这些微晶间的磁耦合显著地影响穆斯堡尔谱。

关键词：磁性穆斯堡尔谱磁化方向磁化矢量 Fe 微晶晶体超顺磁弛豫

Particle Size Effects on Antioxydant and Hepatoprotective Potential of Essential Oil from Eucalyptus camaldulensis Leaves against Carbon Tetrachloride-Induced Hepatotoxicity in Rats

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Pharmacology & Pharmacy 2022年第8期13卷 253-272页

作者： Venant Donald Noumi Markusse Deli Richard Marcel Nguimbou Elie Baudelaire Sandrine rup-Jacques Dicko Amadou Selestin Sokeng Nicolas Yanou Njintang Department of Biological Sciences Faculty of Sciences University of Ngaoundere Ngaoundere Cameroon Department of Biological Sciences Faculty of Sciences University of Maroua Maroua Cameroon Department of Food Sciences and Nutrition ENSAI University of Ngaoundere Ngaoundere Cameroon AGRITECH Nancy France Université de Lorraine ICPM Metz Cedex France Université de Lorraine UR-AFPA Metz Cedex France

Particle size fractionation by sieving is used to optimize antioxydant potential of natural substances. The aim of the present study was to evaluate particle size effects on antioxidant and hepatoprotective potential of Eucalyptus camaldulensis essential oils (EO) on CCl4-induced hepatic damage in Wistar rats. Animals were daily orally treated with the EOs extracted by hydrodistillation from powder sieved at four particle sizes (≥355, 200 - 355, 100 - 200, ≤100 μm) and those of the unsieved powder at dose of 50 mg/kg for 7 days. Compounds that are evaluated for these activities are hydrocarbons and oxygenated terpenes that were identified and quantified by GC/MS. Activities of enzymes markers of hepatocellular damage in serum and antioxidant enzymes in the liver homogenates were measured. In this research, EOs significantly prevented the increase in serum ALT and AST (p 4 and significant increase level of plasma HDL-cholesterol. Also, significantly (p < 0.05) decreased the extent of malondialdehyde (MDA) formation and elevated the activities of superoxide dismutase (SOD) and catalase (CAT) liver in comparison to negative control group. The best antioxidant and hepatoprotective activities were those of EOs from two fine powder fractions (≤100 μm and 100 - 200 μm) was correlated to their high concentration in oxygenated terpenes (70.9% and 46.4%, respectively), when compared to the large particles (200 - 355 μm and ≥355 μm, with 33.3% and 41.8%, respectively) and unsieved powder (37.4%).

关键词： Eucalyptus camaldulensis Powder Particle Size Essential Oils Hepatoprotection Oxidative Stress

The Role of Taxation in Promoting Development

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Belt and Road Initiative Tax Journal 2023年第2期4卷 52-52页

作者： rup.khadka 不详

Taxation can contribute to promoting high-quality development of the Belt and Road Initiative that covers many developing countries,which rely,among others,on financial resources to accelerate the pace of development to improve the lives of their *** resources are primarily generated through taxation,which are used to provide public goods and services,including maintaining law and order,developing socio-economic infrastructures and providing social security to the weaker section of the population.A progressive tax system also helps reduce income *** can also be levied strategically to divert resources to sectors prioritized for national development.

关键词： income struc services

Phytochemical Profile and <i>In Vitro</i>Antioxidant Properties of Essential Oils from Powder Fractions of <i>Eucalyptus camaldulensis</i>Leaves

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American Journal of Plant Sciences 2021年第3期12卷 329-346页

作者： Venant Donald Noumi Richard Marcel Nguimbou Marthe Valentine Tsague Markusse Deli Sandrine rup-Jacques Dicko Amadou Elie Njantou Baudelaire Selestin Sokeng Nicolas Yanou Njintang Department of Biological Sciences Faculty of Sciences University of Ngaoundere Ngaoundere Cameroon Department of Food Sciences and Nutrition ENSAI University of Ngaoundere Ngaoundere Cameroon Department of Biomedical Sciences Faculty of Sciences University of Ngaoundere Ngaoundere Cameroon Université de Lorraine ICPM Metz France Université de Lorraine UR-AFPA Metz France

Dried leaves of Eucalyptus camaldulensis were finely grinded and fractionated by sieving into four granulometric classes (355 μm). The obtained powder fractions were used for essential oil (EO) extraction by hydrodistillation and their phytochemical profile and in vitro antioxidant activities were evaluated. The mother powder (unsieved powder) was used for comparison. Particle size exerted a significant influence (p in vitro antioxidant properties of the EOs. Comparatively, the mother powder had the highest contents of α-pinene (55.6%), camphene (3.4%) and limonene (3.7%), while 1,8-cineole (26.6% and 22.4%), exo-fenchol (5.6% and 3.5%), α-campholenol (4.2% and 3.4%), L-trans-pinocarveol (5.5% and 2.7%), L-borneol (12.6% and 6.8%) and α-terpineol (16.4% and 7.6%) are the main compounds of EOs from the <100 μm and 100 - 200 μm fractions, respectively. The antioxidant activities of the EOs revealed higher radical-scavenging activities DPPH (90.62% and 7

关键词： Eucalyptus camaldulensis Powder Fraction Essential Oil Chemical Composition Antioxidant Activity

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镉暴露和健康危害——最近的发现

人类环境杂志 1996年第5期25卷 369-372页

作者： Carl-G.Elinder Lars Jrup 续曙光斯德哥尔摩Huddinge大学医院肾医学系的紧学顾问斯德哥尔摩市议会环境健康部的环境医学顾问

环境和/或职业性接触绩能引起人的肾小管功能障碍。如果所接触的镉浓度高、接触时间长则可能发展到更加综合性的肾伤害和骨科疾病。最近的科学研究表明:发生早期肾效应的镉浓度比以前预料的要低。对于镉的早期危险评估,主要是根据对健... 详细信息

环境和/或职业性接触绩能引起人的肾小管功能障碍。如果所接触的镉浓度高、接触时间长则可能发展到更加综合性的肾伤害和骨科疾病。最近的科学研究表明:发生早期肾效应的镉浓度比以前预料的要低。对于镉的早期危险评估,主要是根据对健康男性工人的研究得出的。但是,一般人群,特别是易受影响的部分人群,例如老年人和有病的人(例如糖尿病患者),他们容易患有镉诱发的疾病。有很大一部分人在尿液中镉浓度含量约3nmol/mmo肌酐酸时,就有早期的中毒迹象。在相对低水平暴露时,除了早期肾小管影响外,镉还在矿物质代谢和骨骼矿化作用上产生直接或间接的影响,这可能有重要的健康含意,因为骨质脆弱和易骨折是所有工业化国家老年人中的主要问题。

关键词：职业病健康学术会议

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“一带一路”下西安建设自由贸易陆港之探究

特区经济 2019年第5期 69-72页

作者：姜瑞郭萍大连海事大学法学院辽宁大连116026 中山大学法学院广东广州510275

西安作为"一带一路"的支点,建设自由贸易陆港具有重要的战略意义。本文基于西安现有优势,分析出目前建设自由贸易陆港还存在行政管理水平待提升、基础设施和配套服务待完善、负面清单冗长、港口税费过高、法律保障欠缺等问题。结合我国... 详细信息

西安作为"一带一路"的支点,建设自由贸易陆港具有重要的战略意义。本文基于西安现有优势,分析出目前建设自由贸易陆港还存在行政管理水平待提升、基础设施和配套服务待完善、负面清单冗长、港口税费过高、法律保障欠缺等问题。结合我国实际,参考香港、新加坡等经验,应从建立高效专业的行政体系、政府服务主导下的港口物流业务外包、负面清单对标国际、实施优惠的税收和产业政策以及完善陆港法规五方面着手建成西安自由贸易陆港。

关键词：一带一路” 自由贸易陆港西安国际港务区