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

Community dynamics generates complex epidemiology through self-induced amplification and suppression

The development of quantitative models of outbreaks is key to their eventual control, from human and computer viruses through to social (and antisocial) activities. Standard epidemiological models can reproduce many general features of outbreaks. Unfortunately, the large temporal fluctuations which often dominate real-world data are thought to require more complicated, system-specific models involving super-spreaders, specific social network topologies and rewirings, and birth-death processes. However we show here that these large fluctuations have a generic explanation in terms of underlying community dynamics. Communities increasing (or decreasing) in size, act as instantaneous amplifiers (or suppressors) yielding a complex temporal evolution whose features vary dramatically according to the relative timescales of the community dynamics. We uncover, and provide an analytic theory for, a novel epidemiological phase transition driven by the population's response to an outbreak. An imminent epidemic will be suppressed if individual communities start to break up more frequently or join together less frequently, but will be amplified if the reverse is true

The capsid protein p38 of turnip crinkle virus is associated with the suppression of cucumber mosaic virus in Arabidopsis thaliana co-infected with cucumber mosaic virus and turnip crinkle virus

AbstractInfection of plants by multiple viruses is common in nature. Cucumber mosaic virus (CMV) and Turnip crinkle virus (TCV) belong to different families, but Arabidopsis thaliana and Nicotiana benthamiana are commonly shared hosts for both viruses. In this study, we found that TCV provides effective resistance to infection by CMV in Arabidopsis plants co-infected by both viruses, and this antagonistic effect is much weaker when the two viruses are inoculated into different leaves of the same plant. However, similar antagonism is not observed in N. benthamiana plants. We further demonstrate that disrupting the RNA silencing-mediated defense of the Arabidopsis host does not affect this antagonism, but capsid protein (CP or p38)-defective mutant TCV loses the ability to repress CMV, suggesting that TCV CP plays an important role in the antagonistic effect of TCV toward CMV in Arabidopsis plants co-infected with both viruses

Galactic Disk Bulk Motions as Revealed by the LSS-GAC DR2

We report a detailed investigation of the bulk motions of the nearby Galactic stellar disk, based on three samples selected from the LSS-GAC DR2: a global sample containing 0.57 million FGK dwarfs out to $\sim$ 2 kpc, a local subset of the global sample consisting $\sim$ 5,400 stars within 150 pc, and an anti-center sample containing $\sim$ 4,400 AFGK dwarfs and red clump stars within windows of a few degree wide centered on the Galactic anti-center. The global sample is used to construct a three-dimensional map of bulk motions of the Galactic disk from the solar vicinity out to $\sim$ 2 kpc with a spatial resolution of $\sim$ 250 pc. Typical values of the radial and vertical components of bulk motion range from $-$15 km s$^{-1}$ to 15 km s$^{-1}$, while the lag behind the circular speed dominates the azimuthal component by up to $\sim$ 15 km s$^{-1}$. The map reveals spatially coherent, kpc-scale stellar flows in the disk, with typical velocities of a few tens km s$^{-1}$. Bending- and breathing-mode perturbations are clearly visible, and vary smoothly across the disk plane. Our data also reveal higher-order perturbations, such as breaks and ripples, in the profiles of vertical motion versus height. From the local sample, we find that stars of different populations exhibit very different patterns of bulk motion. Finally, the anti-center sample reveals a number of peaks in stellar number density in the line-of-sight velocity versus distance distribution, with the nearer ones apparently related to the known moving groups. The "velocity bifurcation" reported by Liu et al. (2012) at Galactocentric radii 10--11 kpc is confirmed. However, just beyond this distance, our data also reveal a new triple-peaked structure.Comment: 27 pages, 17 figures, Accepted for publication in a special issue of Research in Astronomy and Astrophysics on LAMOST science

ANALYZING MEDICAL TRANSACTION DATA BY USING ASSOCIATION RULE MINING WITH MULTIPLE MINIMUM SUPPORTS

The quick development of IS has a huge impact on the healthcare industry. almost all the existing hospitals, clinics and other healthcare-related institutes have adopted a functionally powerful and highly integrated Hospital Information System (HIS) for management of clinic or medical-related affairs. The medical data stored in the HIS are collected from many different medical subsystems, However, problems of failed data sharing and inconsistent data content often occur among these subsystems, resulting in many hospitals collect a large amount of medical data, but not the ability to process and analyse these data properly, letting the valuable data in the HIS all go to waste. In this study, we made a practical visit to a certain hospital in Taiwan and collected radioimmunoassay (RIA) data from the Laboratory Information System (LIS) and the Departmental Registration System (DRS) of this hospital. Further, we proposed a method of the association rule mining in combination with the concept of multiple minimum supports to analyse and find valuable association rules from the RIA data. The analytical results found the method we proposed can indeed find association rules that would not be able to be found with the traditional association mining methods. It is very helpful in improving doctor-patient relationship and upgrading health care quality

Heat Shock Protein 70 Protects the Heart from Ischemia/Reperfusion Injury through Inhibition of p38 MAPK Signaling.

BackgroundHeat shock protein 70 (Hsp70) has been shown to exert cardioprotection. Intracellular calcium ([Ca2+]i) overload induced by p38 mitogen-activated protein kinase (p38 MAPK) activation contributes to cardiac ischemia/reperfusion (I/R) injury. However, whether Hsp70 interacts with p38 MAPK signaling is unclear. Therefore, this study investigated the regulation of p38 MAPK by Hsp70 in I/R-induced cardiac injury.MethodsNeonatal rat cardiomyocytes were subjected to oxygen-glucose deprivation for 6 h followed by 2 h reoxygenation (OGD/R), and rats underwent left anterior artery ligation for 30 min followed by 30 min of reperfusion. The p38 MAPK inhibitor (SB203580), Hsp70 inhibitor (Quercetin), and Hsp70 short hairpin RNA (shRNA) were used prior to OGD/R or I/R. Cell viability, lactate dehydrogenase (LDH) release, serum cardiac troponin I (cTnI), [Ca2+]i levels, cell apoptosis, myocardial infarct size, mRNA level of IL-1β and IL-6, and protein expression of Hsp70, phosphorylated p38 MAPK (p-p38 MAPK), sarcoplasmic/endoplasmic reticulum Ca2+-ATPase2 (SERCA2), phosphorylated signal transducer and activator of transcription3 (p-STAT3), and cleaved caspase3 were assessed.ResultsPretreatment with a p38 MAPK inhibitor, SB203580, significantly attenuated OGD/R-induced cell injury or I/R-induced myocardial injury, as evidenced by improved cell viability and lower LDH release, resulted in lower serum cTnI and myocardial infarct size, alleviation of [Ca2+]i overload and cell apoptosis, inhibition of IL-1β and IL-6, and modulation of protein expressions of p-p38 MAPK, SERCA2, p-STAT3, and cleaved-caspase3. Knockdown of Hsp70 by shRNA exacerbated OGD/R-induced cell injury, which was effectively abolished by SB203580. Moreover, inhibition of Hsp70 by quercetin enhanced I/R-induced myocardial injury, while SB203580 pretreatment reversed the harmful effects caused by quercetin.ConclusionsInhibition of Hsp70 aggravates [Ca2+]i overload, inflammation, and apoptosis through regulating p38 MAPK signaling during cardiac I/R injury, which may help provide novel insight into cardioprotective strategies