Study on the Determination of the Agent Permanent Establishment

常设机构原则是国际税法上的一个重要原则，而代理型常设机构是晚近常设机构的重要表现形式，关于代理型常设机构的认定还存有不少的问题。各国对代理型常设机构征税权的争夺也较为激烈，这不仅牵涉相关纳税人的税收利益问题，而且更关系到一国的税收主权，关乎各国对本国税收权益的维护。 本文分为三个部分：序言、正文和结论。 第一部分是序言，主要介绍文章的选题背景、选题意义、国内外研究现状、本文的写作思路、研究方法和创新之处。 第二部分是正文，共分为五章： 第一章为代理型常设机构的概述部分，笔者从历史角度简要回顾代理型常设机构的发展历程与演变，通过引入“可税性”理论来分析代理型常设机构是否“可税”的问题，进...The principle of permanent establishment is one of the important principles of international tax law and with the development of the international taxation practice, the agent permanent establishment has become more significant among them. However, there are still problems with the determination of the agent permanent establishment. There is fierce competition from countries on the right to tax on...学位：法律硕士院系专业：法学院_法律硕士学号：1302012115022

An Empirical Study on the Xiamen Price Bubble of Real Estate，its Causes and Policy Study

自1998年开始，随着福利化分房的结束，住房商品化的开始，中国房地产业进入了持续快速发展的新时期。与此同时，房地产价格也连续快速攀升。作为房地产市场的主要参与者之一的开发商，从企业可持续发展角度也对高房价产生了前所未有的担心。厦门到底有没有房价泡沫？房价泡沫是否已经演变成泡沫房价？房价泡沫产生的原因是什么？调控政策对其产生什么样的影响？这些问题都是开发商在进行项目抉择时急于认清的问题。本报告从开发商的实际决策需求出发，在借鉴国內外理论研究的基础上，引用最新的统计数据，运用定量方法，对厦门房价进行了实证分析。力图通过本报告的尝试，为开发商抉择提供一个房价预警机制的框架。这个预警机制对地方政府和购...Since the beginning of 1998, with the end of welfare housing distribution, and commercialization of housing, China's real estate industry has entered a new era of sustained and rapid development. At the same time, real estate prices have also risen rapidly consecutive. As one of the main participants of developers in the real estate market, from the perspective of sustainable development enterpris...学位：工商管理硕士院系专业：管理学院工商管理教育中心（MBA中心）_工商管理硕士(MBA)学号：1552005130152

浅析车辆动力学仿真模拟在道路安全评价中的应用

道路安全评价作为一种可以有效提高道路安全水平和投资效益的方法,已经在道路工程建设领域得到了广泛的应用。在道路的可行性研究、设计、建设以及运营等不同阶段都需要开展道路安全评价,通过道路安全评价识别道路的危险路段,并对危险路段提出相应的优化改进方案,从而提高道路的行车安全水平。经过多年的工程实践,对于当前的道路安全评价有了新的思考。因此本文首先阐述了目前常用的道路安全评价方法,分析了目前道路安全评价方法存在的不足,结合道路工程的特点和车辆动力学仿真模拟的优势,为道路安全评价提供了新的思路

浅析软弱岩体在应力场与渗流场耦合作用对应变及渗透系数的影响关系及其实际意义

强烈荷载所形成的应力场作用和强降雨导致的渗流场作用是加速软弱岩体变形破坏的重要诱发因素,是多数岩土工程事故的外在破坏的表现形式。加强砂岩的应变及渗透系数的研究关系到国家各类重点工程的成败兴衰。本文首先介绍了软弱岩体的内部组织结构与渗透系数的关系,接着进一步分析应力场和渗流场耦合作用下的应变与渗透系数的关系,对于保障我国各项重点工程的建设安全有着重要的理论和实际意义

The invention relates to an underwater laser polarization imaging system and method by a double-wave plate modulation method

本发明的一种双波片调制法水下激光偏振成像系统及方法，成像系统包括起偏子系统、检偏子系统、控制及采集子系统以及控制器。调节起偏子系统的第一二分之一波片快轴与水平方向的角度，使入射光分别调制为0°、45°、90°线偏振光，在每种入射光偏振状态下，调节检偏子系统第二二分之一波片快轴与水平方向的角度，使探测器分别采集透过方向为0°、45°、90°的目标物反射图像，以这9幅图像的每个像素点为基础，计算每个像素点对应的三种不同入射偏振光照射下反射光的斯托克斯参量和米勒矩阵，获得米勒矩阵图像组。本发明通过主动光源与偏振技术相结合的方法，有效抑制了背景散射光，获得的偏振图像比普通的强度图像对比度高，信息更加丰富

妊娠合并颅内静脉窦血栓形成的临床特征及其预后相关因素研究 Clinical Features of Cerebral Venous Sinus Thrombosis during Pregnancy and Study of Its Prognostic Related Factors

目的 探讨妊娠合并颅内静脉窦血栓形成（cerebral venous sinus thrombosis，CVST）患者与非妊娠CVST女性患者的临床特征差异，以及妊娠合并CVST预后的影响因素。 方法 回顾性连续纳入2006年1月—2021年6月在首都医科大学附属北京天坛医院住院治疗的妊娠期和产褥期（产后6周内）CVST患者（妊娠合并CVST组），以同期住院的非妊娠期或产褥期女性CVST患者为对照（非妊娠CVST组），比较两组临床特征。根据妊娠合并CVST组患者出院3个月复查时的mRS评分，将其分为预后良好（mRS评分＜3分）和预后不良（mRS评分≥3分）组，采用多因素logistic回归分析妊娠合并CVST预后不良的影响因素。 结果 研究纳入妊娠合并CVST患者43例，非妊娠CVST女性患者44例。妊娠合并CVST组高凝状态（高脂血症、高纤维蛋白原血症和血小板增多症）、贫血、首发症状出现肌力下降、癫痫、意识不清的比例高于非妊娠CVST组，mRS评分高于非妊娠CVST组，视力受损、血管内溶栓和机械取栓的比例低于非妊娠CVST组，差异均有统计学意义。logistic回归分析结果显示，首发症状为癫痫（OR 1.08，95%CI 1.06～1.12，P=0.01）、合并脑出血（OR 6.46，95%CI 2.50～16.69，P＜0.01）和妊娠高血压（OR 9.01，95%CI 2.27～35.70，P＜0.01）是妊娠合并CVST患者预后不良的危险因素。 结论 首发症状为癫痫、合并脑出血和妊娠高血压是妊娠合并CVST患者预后不良（mRS评分≥3分）的独立危险因素。 Abstract: Objective To investigate the difference of clinical features between pregnant women with cerebral venous sinus thrombosis (CVST) and non-pregnant CVST, and the factors influencing the prognosis of pregnant women with CVST. Methods Retrospectively, patients with combined CVST in pregnancy and puerperium (within 6 weeks postpartum) hospitalized at Beijing Tiantan Hospital, Capital Medical University from January 2006 to June 2021 were included in the combined pregnancy and CVST group, and female patients with CVST who were not in pregnancy or puerperium were included in the non-pregnant CVST group. Clinical characteristics of the two groups were compared. Based on the results of the mRS score at the first review at 3 months after the end of hospitalization, the pregnant patients with CVST were divided into good prognosis (mRS<3) and poor prognosis (mRS≥3) groups, and multifactorial logistic regression analysis was used to explore the factors associated with the poor prognosis of such patients. Results The study included 43 patients with combined pregnancy CVST and 44 in the non-pregnant CVST. The rates of hypercoagulability (hyperlipidemia, hyperfibrinogenemia and thrombocythemia), anemia, first symptom presenting with loss of limb strength, epilepsy, and confusion were higher in the combined pregnancy CVST group than in the non-pregnancy CVST group, the mRS at discharge was higher than that in the non-pregnancy CVST group, and the rates of impaired vision and endovascular thrombolysis and mechanical fragmentation were lower than those in the non-pregnancy CVST group, which were statistically significant. The results of logistic regression analysis showed that epilepsy (OR 1.08, 95%CI 1.06-1.12, P=0.01), combined cerebral hemorrhage (OR 6.46, 95%CI 2.50-16.69, P<0.01), and hypertensive disorders of pregnancy (OR 9.01, 95%CI 2.27-35.70, P<0.01) were the risk factors for poor prognosis of pregnant patients with CVST. Conclusions Epilepsy, combined cerebral hemorrhage, and hypertensive disorders of pregnancy were independent risk factors for poor prognosis (mRS≥3) in pregnant patients with CVST