Raise Management Standards of Property Tax on Transnational Corporations

As China joined WTO, more and more foreign multinational companies will enter China. They run enterprises within the territory of China. This will inevitably play an active role in promoting the economic construction of China. But we should pay attention to some foreign multinational companies in China that often reduce the incomes of Chinese branch companies by utilizing transfer prices. Thus they achieve the goal of evading payment of duty. These make the tax revenue of Chinese Government fall sharply. So it is very important to raise management level of property tax to the multinational companies. This text explains the loss caused by the foreign businessmen using improper means to transfer prices. They import raw materials at a high price and export the products at a low price. Also the corresponding measures are made out in this paper. Key words: Multinational companies, Import at a high price and export at a low price, Current capital, Transfer prices Résumé: Avec l’adhésion de la Chine à l’OMC, de plus en plus nombreux sont les entreprises transnationales qui s’investiraient en Chine. Cela poussera inévitablement la construction économique de la Chine. Néanmoins, nons devons noter que, actuellement, des entreprises étrangères en Chine diminuent les profits des filiales chinoise en transférant les prix et atteint ainsi leur but d’éviter la taxe. De cet effet, les recettes fiscales de la Chine diminuent considérablement. Donc, il est très important d’améliorer le viveau de gestion fiscale à l’égard des entreprises transnationales. Cet article expose d’abord le déficit provoqué par les actions malhonnêtes de commerçants étrangers qui transfèrent les prix avec des moyens illégitimes pour acheter les ressources productives à haut prix et vendre les produits à bas prix, et propose ensuite des contre-mesures. Mots-Clés: entreprise transnationale, acheter cher et vendre moins cher, fonds liquide

Long-Term Follow-Up of the Fellow Eye in Patients Undergoing Surgery on One Eye for Treating Myopic Traction Maculopathy

Objective. To observe the fellow eye in patients undergoing surgery on one eye for treating myopic traction maculopathy. Methods. 99 fellow eyes of consecutive patients who underwent unilateral surgery to treat MTM were retrospectively evaluated. All patients underwent thorough ophthalmologic examinations, including age, gender, duration of follow-up, refraction, axial length, intraocular pressure, lens status, presence/absence of a staphyloma, and best-corrected visual acuity (BCVA). Fundus photographs and SD-OCT images were obtained. When feasible, MP-1 microperimetry was performed to evaluate macular sensitivity and fixation stability. Results. At an average follow-up time of 24.7 months, 7% fellow eyes exhibited partial or complete MTM resolution, 68% stabilized, and 25% exhibited progression of MTM. Of the 38 eyes with “normal” macular structure on initial examination, 11% exhibited disease progression. The difference in progression rates in Groups 2, 3, and 4 was statistically significant. Refraction, axial length, the frequency of a posterior staphyloma, chorioretinal atrophy, initial BCVA, final BCVA, and retinal sensitivity all differed significantly among Groups 1–4. Conclusions. Long axial length, chorioretinal atrophy, a posterior staphyloma, and anterior traction contribute to MTM development. Patients with high myopia and unilateral MTM require regular OCT monitoring of the fellow eye to assess progression to myopic pre-MTM. For cases exhibiting one or more potential risk factors, early surgical intervention may maximize the visual outcomes

Rethinking Global Distributive Justice: Legal and Economic Norms Addressing Crises of Global Health, Hunger, and Sustainability

The increasingly global nature of the events impacting society globally call for a reconsideration of global distributive justice. Distributive justice, a matter of domestic concern, has a long history spanning millennia. It has become a particular concern with the advent of wide-spread private property and capitalism. While a concerted focus on distributive justice commenced in the mid-twentieth century, it is urgent that global distributive justice garners increased attention due to recent events spanning the past decade along with modern political ideologies and jurisprudence. This Article contests purist theoretical positions by taking pragmatic approaches in reviewing legal and economic governance norms. We first review the dominant liberal and conservative political philosophies that drive the discussion with attention to the balance of individual and society. We then connect these philosophies with legal theories concerning the nature and role of property, including norms and pragmatic approaches. Conversation proceeds to consider the theories of economics, a major policy driver. This Article argues that economic approaches to distributive justice are needed to address the collective action challenges faced by the current and future generations— namely health, hunger, and sustainability. Unlike economics, with its focus on wealth creation and efficiency, a central value of law and justice requires weighing all human beings fairly, regardless of location geographically or in time. This Article contributes to overarching legal discussion on property by placing a focus on three emerging and increasingly important global issues that remain inadequately addressed by current economic and legal approaches to distributions. We argue that a rebalancing of internationally-focused legal norms and economics is overdue and that a shift favoring justice foundations over economic wealth and efficiency as the normative foundations is required. Our argument proceeds by drawing on emerging ideas of global distributive justice, non-market institutional economics, and new pragmatic theories of property law to contribute to realizing global distributive justice at this specific, critical juncture in history

Quality Difference Study of Six Varieties of Ganoderma lucidum with Different Origins

The quality difference of six varieties Ganoderma lucidum with different origins was investigated in this study by comparing the contents of ganoderic acid A and B, polysaccharide, and triterpenoids. The contents of ganoderic acid A and B in G. lucidum were analyzed by ultra performance liquid chromatography (UPLC). There was higher content of ganoderic acid A in G. lucidum of Dabie Mountain and Longquan. The G. lucidum from Longquan has the highest content of ganoderic acid B. The content of polysaccharide was determined by Anthrone–sulfuric acid method. The highest of polysaccharide content is G. lucidum from Liaocheng. The content of triterpenoid in G. lucidum was quantified by ultraviolet spectrophotometer at 548.1 nm using Ursolic acid as standard. The G. lucidum from Dabie Mountain has the highest content of triterpenoids. In summary, the content of ganoderic acid A and B, polysaccharide, and triterpenoids in G. lucidum with different origins are remarkably different, which may be caused by the conditions of cultivation and geographic environment

Testing the Non-universal Z^\prime Model in Bs -> \phi \pi^0 Decay

The branching ratio and direct CP asymmetry of the decay mode $B_s \to \phi \pi^0$ have been calculated within the QCD factorization approach in both the standard model (SM) and the non-universal $Z^\prime$ model. In the standard model, the CP averaged branching ratio is about $1.3\times 10^{-7}$. Considering the effect of $Z^\prime$ boson, we found the branching ratio can be enlarged three times or decreased to one third %by the effect of $Z^\prime$ boson within the allowed parameter spaces. Furthermore, the direct CP asymmetry could reach 55% with a light $Z^\prime$ boson and suitable CKM phase, compared to 25% predicted in the SM. The enhancement of both branching ratio and CP asymmetry cannot be realized at the same parameter spaces, thus, if this decay mode is measured in the upcoming LHC-b experiment and/or Super B-factories, the peculiar deviation from the SM may provide a signal of the non-universal $Z^\prime$ model, which can be used to constrain the mass of $Z^\prime$ boson in turn.Comment: 9 pages, 5 figure