Study on the Legal Issues of Direct Taxation under the WTO Framework

WTO规则表明，直接税法像其他法律法规一样，会对经济产生影响；它还可以用于阻止或鼓励国际资本和劳动力流动；随着关税税率的不断下降，人们开始越来越关注包括直接税在内的非关税政策。本文着重以WTO相关规则为框架，从国际法的角度来审视WTO与直接税关系问题，以期对目前我国面临的问题提供指引和参考。除引言和结语外，正文共分三章： 第一章是对WTO体制下直接税的法律与实践问题所作的概括性介绍。对WTO及其相关协定、WTO基本原则、直接税含义做简要介绍，从而为下文的深入研究做铺垫。 第二章为本文的重点，主要探讨GATT1994、GATS、SCM协定与直接税的关系。本章第一节分析了GATT1994国民待...WTO rules agree with that direct taxation, like other laws and regulations, has influence on economic. They can also be used to block or encourage international flows of capital and labor. Attentions have focused on non-tariff measures, such as direct taxation, as tariffs declines during the past 50 years. This paper first analyzes the WTO rules and then tries to discuss the issue of WTO and direc...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：1292007115038

慢性阻塞性肺疾病患者稳定期自我管理水平及其影响因素的研究

目的调查慢性阻塞性肺疾病患者稳定期自我管理行为状况,并分析其影响因素。方法对厦门市某3所三级综合医院108名门诊慢性阻塞性肺疾病患者进行问卷调查。问卷由一般资料问卷、自我管理量表、社会支持评定量表、医院焦虑抑郁量表4部分组成。结果患者稳定期自我管理水平得分为(137.43±23.15)分;社会支持、疾病知识、家庭人均月收入和病程是患者自我管理水平的影响因素。结论护理人员应针对慢性阻塞性肺疾病患者稳定期自我管理的影响因素,为患者提供个性化的护理,促进其主动参与疾病管理

综合性高校大学生《现场救护》全校性选修课的实践

目的探讨大学生全校性选修《现场救护》的培训方法及效果。方法对114名在校大学生开设《现场救护》全校性选修课,以观看视听光盘教材结合教师面授、实际操作练习、参观医院急诊科及考核的方法进行现场救护的急救技术培训。结果学生考核成绩均合格,对课程的平均满意度为92.6%。结论《现场救护》全校性选修课可作为综合性高校大学生掌握常用急救技术的有效途径之一,大学生通过选修《现场救护》可以提高现场应对和处理意外事件的能力

表面配体和器件结构对PbS胶体量子点电池性能的影响

利用吸收光谱、傅里叶变换红外光谱和循环伏安等表征技术,分析了利用四丁基碘化铵(TBAI)和1,2-乙二硫醇(EDT)配体钝化处理的PbS胶体量子点的光学性质、表面化学及其能级结构,并在此基础上分别以PbS-TBAI薄膜、PbS-EDT薄膜和PbS-TBAI/PbS-EDT薄膜作为有源层制备了PbS胶体量子点/ZnO纳米粒子异质结太阳能电池,以比较研究表面配体和器件结构对器件光伏性能及其稳定性的影响。结果表明,TBAI和EDT均能与PbS胶体量子点表面原有的油酸配体实现良好置换,但是配体置换之后量子点表面均残留少量油酸分子;PbS-TBAI薄膜的导带底为-5.12eV,价带顶为-3.86eV,而PbS-EDT薄膜的导带底为-4.99eV,价带顶为-3.74eV,后者相对前者出现了明显的能带上移;PbS-TBAI/PbS-EDT双配体器件的光伏性能最优,能量转化效率达到4.43%;随着空气暴露时间的增加,PbS-TBAI/PbS-EDT双配体器件和PbS-TBAI单配体器件表现出相似的性能变化趋势,于3d后达到最优光伏性能,而PbS-EDT单配体器件的空气稳定性差,3d后的能量转换效率下降至初始效率的1/4。本工作的研究结果将不仅有助于加深对PbS胶体量子点电池性能变化规律的认识,而且有望促进该类电池制备技术的进一步优化

Synthesis, Crystal Structure, and Electrochemical Properties of a Simple Magnesium Electrolyte for Magnesium/Sulfur Batteries

Most simple magnesium salts tend to passivate the Mg metal surface too quickly to function as electrolytes for Mg batteries. In the present work, an electroactive salt [Mg-(THF)(6)][AlCl4](2) was synthesized and structurally characterized. The Mg electrolyte based on this simple mononuclear salt showed a high Mg cycling efficiency, good anodic stability (2.5V vs. Mg), and high ionic conductivity (8.5 mScm(-1)). Magnesium/sulfur cells employing the as-prepared electrolyte exhibited good cycling performance over 20 cycles in the range of 0.3-2.6 V, thus indicating an electrochemically reversible conversion of S to MgS without severe passivation of the Mg metal electrode surface

Aripiprazole versus other atypical antipsychotics for schizophrenia

BACKGROUND: In most western industrialised countries, second generation (atypical) antipsychotics are recommended as first line drug treatments for people with schizophrenia. In this review we specifically examine how the efficacy and tolerability of one such agent - aripiprazole - differs from that of other comparable second generation antipsychotics. OBJECTIVES: To evaluate the effects of aripiprazole compared with other atypical antipsychotics for people with schizophrenia and schizophrenia-like psychoses. SEARCH METHODS: We searched the Cochrane Schizophrenia Group Trials Register (November 2011), inspected references of all identified studies for further trials, and contacted relevant pharmaceutical companies, drug approval agencies and authors of trials for additional information. SELECTION CRITERIA: We included all randomised clinical trials (RCTs) comparing aripiprazole (oral) with oral and parenteral forms of amisulpride, clozapine, olanzapine, quetiapine, risperidone, sertindole, ziprasidone or zotepine for people with schizophrenia or schizophrenia-like psychoses. DATA COLLECTION AND ANALYSIS: We extracted data independently. For dichotomous data we calculated risk ratios (RR) and their 95% confidence intervals (CI) on an intention-to-treat basis based on a random-effects model. Where possible, we calculated illustrative comparative risks for primary outcomes. For continuous data, we calculated mean differences (MD), again based on a random-effects model. We assessed risk of bias for each included study. MAIN RESULTS: We included 12 trials involving 6389 patients. Aripiprazole was compared to olanzapine, risperidone and ziprasidone. All trials were sponsored by an interested drug manufacturer. The overall number of participants leaving studies early was 30% to 40%, limiting validity (no differences between groups).When compared with olanzapine no differences were apparent for global state (no clinically important change: n = 703, 1 RCT, RR short-term 1.00 95% CI 0.81 to 1.22; n = 317, 1 RCT, RR medium-term 1.08 95% CI 0.95 to 1.22) but mental state tended to favour olanzapine (n = 1360, 3 RCTs, MD total Positive and Negative Syndrome Scale (PANSS) 4.68 95% CI 2.21 to 7.16). There was no significant difference in extrapyramidal symptoms (n = 529, 2 RCTs, RR 0.99 95% CI 0.62 to 1.59) but fewer in the aripiprazole group had increased cholesterol levels (n = 223, 1 RCT, RR 0.32 95% CI 0.19 to 0.54) or weight gain of 7% or more of total body weight (n = 1095, 3 RCTs, RR 0.39 95% CI 0.28 to 0.54).When compared with risperidone, aripiprazole showed no advantage in terms of global state (n = 384, 2 RCTs, RR no important improvement 1.14 95% CI 0.81 to 1.60) or mental state (n = 372, 2 RCTs, MD total PANSS 1.50 95% CI -2.96 to 5.96).One study compared aripiprazole with ziprasidone (n = 247) and both the groups reported similar change in the global state (n = 247, 1 RCT, MD average change in Clinical Global Impression-Severity (CGI-S) score -0.03 95% CI -0.28 to 0.22) and mental state (n = 247, 1 RCT, MD change PANSS -3.00 95% CI -7.29 to 1.29).When compared with any one of several new generation antipsychotic drugs the aripiprazole group showed improvement in global state in energy (n = 523, 1 RCT, RR 0.69 95% CI 0.56 to 0.84), mood (n = 523, 1 RCT, RR 0.77 95% CI 0.65 to 0.92), negative symptoms (n = 523, 1 RCT, RR 0.82 95% CI 0.68 to 0.99), somnolence (n = 523, 1 RCT, RR 0.80 95% CI 0.69 to 0.93) and weight gain (n = 523, 1 RCT, RR 0.84 95% CI 0.76 to 0.94). Significantly more people given aripiprazole reported symptoms of nausea (n = 2881, 3 RCTs, RR 3.13 95% CI 2.12 to 4.61) but weight gain (7% or more of total body weight) was less common in people allocated aripiprazole (n = 330, 1 RCT, RR 0.35 95% CI 0.19 to 0.64). Aripiprazole may have value in aggression but data are limited. This will be the focus of another review. AUTHORS' CONCLUSIONS: Information on all comparisons are of limited quality, are incomplete and problematic to apply clinically. Aripiprazole is an antipsychotic drug with a variant but not absent adverse effect profile. Long-term data are sparse and there is considerable scope for another update of this review as new data emerges from the many Chinese studies as well as from ongoing larger, independent pragmatic trials