Tax structure and corporate tax compliance: evidence from China

This article empirically examines the impact of tax structure on corporate tax compliance using Chinese industrial enterprise database and prefectural data. The results show that relying more on indirect taxes tends to decrease corporate tax compliance, while increasing the ratio of direct taxes of total tax revenues significantly enhances corporate tax compliance. To overcome endogeneity, the robustness is tested using instrumental variables and other robustness checks, such as changing variables and changing time windows. Mechanism analysis shows that it is conducive to reducing the complexity of the tax system, improving the quality of governance, and enhancing taxation efforts. This article examines the impact of tax system on corporate taxation behaviour from the perspective of the tax structure, which also provides microscopic empirical evidence for tax reform in China

Mining Brain Networks using Multiple Side Views for Neurological Disorder Identification

Mining discriminative subgraph patterns from graph data has attracted great interest in recent years. It has a wide variety of applications in disease diagnosis, neuroimaging, etc. Most research on subgraph mining focuses on the graph representation alone. However, in many real-world applications, the side information is available along with the graph data. For example, for neurological disorder identification, in addition to the brain networks derived from neuroimaging data, hundreds of clinical, immunologic, serologic and cognitive measures may also be documented for each subject. These measures compose multiple side views encoding a tremendous amount of supplemental information for diagnostic purposes, yet are often ignored. In this paper, we study the problem of discriminative subgraph selection using multiple side views and propose a novel solution to find an optimal set of subgraph features for graph classification by exploring a plurality of side views. We derive a feature evaluation criterion, named gSide, to estimate the usefulness of subgraph patterns based upon side views. Then we develop a branch-and-bound algorithm, called gMSV, to efficiently search for optimal subgraph features by integrating the subgraph mining process and the procedure of discriminative feature selection. Empirical studies on graph classification tasks for neurological disorders using brain networks demonstrate that subgraph patterns selected by the multi-side-view guided subgraph selection approach can effectively boost graph classification performances and are relevant to disease diagnosis.Comment: in Proceedings of IEEE International Conference on Data Mining (ICDM) 201

Discovering Organizational Correlations from Twitter

Organizational relationships are usually very complex in real life. It is difficult or impossible to directly measure such correlations among different organizations, because important information is usually not publicly available (e.g., the correlations of terrorist organizations). Nowadays, an increasing amount of organizational information can be posted online by individuals and spread instantly through Twitter. Such information can be crucial for detecting organizational correlations. In this paper, we study the problem of discovering correlations among organizations from Twitter. Mining organizational correlations is a very challenging task due to the following reasons: a) Data in Twitter occurs as large volumes of mixed information. The most relevant information about organizations is often buried. Thus, the organizational correlations can be scattered in multiple places, represented by different forms; b) Making use of information from Twitter collectively and judiciously is difficult because of the multiple representations of organizational correlations that are extracted. In order to address these issues, we propose multi-CG (multiple Correlation Graphs based model), an unsupervised framework that can learn a consensus of correlations among organizations based on multiple representations extracted from Twitter, which is more accurate and robust than correlations based on a single representation. Empirical study shows that the consensus graph extracted from Twitter can capture the organizational correlations effectively.Comment: 11 pages, 4 figure

Research on the Application Strategy of Virtual Reality Technology under the Background of Media Integration -- Take Chinese Minnan Culture Short Video as an Example

In this study, an experiment was designed to verify the communication effects and impacts of virtual reality technology on the viewers of a short video on Minnan cultural content. A control experiment and a questionnaire survey were chosen as the main research methods. According to the requirements of the experiment, the research subjects meeting the requirements were selected and divided into the control group and the experimental group. At the end of the experiment, a questionnaire survey was conducted on all the participants. The results and data of the questionnaire were analyzed at the end.By analyzing the data from the results of the questionnaire and with almost similar other variables in the control group, the minor effects of some subjective and objective factors on the experiment were excluded. The samples of the two groups showed significant differences in all eight items of the questionnaire, including the degree of interest in the content of the short videos, the richness of the content of the short videos, the rating of the degree of integration of the traditional culture and the short videos, the rating of the sense of visual experience and satisfaction with the content of this part of the short videos, the willingness to create this kind of short videos, the likelihood of recommending this kind of short videos to your family members or friends, the complete explanation of the connotation of traditional culture by using the short videos, and whether or not it will attract you to watch the similar content the next time, and the question of whether the traditional culture is fully explained through the short videos.It was found by analyzing the result data of this experiment and the questionnaire survey conducted after the experiment. Compared with Group B who watched the short video of Minnan culture supported by virtual reality technology, the audience of Group A had a better sense of video viewing and content experience, and gained a better viewing and using experience. This method makes traditional culture better disseminated and presented with the help of virtual reality technology. Therefore, we believe that combining virtual reality technology with short videos of Minnan culture can better spread the traditional culture of Minnan. And virtual reality technology has the characteristics of low cost and easy to operate. It is convenient for short video creators to choose and create

Predicting model on ultimate compressive strength of Al2O3-ZrO2 ceramic foam filter based on BP neural network

In present study, BP neural network model was proposed for the prediction of ultimate compressive strength of Al2O3-ZrO2 ceramic foam filter prepared by centrifugal slip casting. The inputs of the BP neural network model were the applied load on the epispastic polystyrene template (F), centrifugal acceleration (v) and sintering temperature (T), while the only output was the ultimate compressive strength (σ). According to the registered BP model, the effects of F, v, T on σ were analyzed. The predicted results agree with the actual data within reasonable experimental error, indicating that the BP model is practically a very useful tool in property prediction and process parameter design of the Al2O3-ZrO2 ceramic foam filter prepared by centrifugal slip casting

Research on the External Communication of Chinese Culture Empowered by Short Videos in Rural China -- Take the Short Video Content of YouTube Platform as an Example

Using YouTube as the platform and rural short videos as the entry point, this study investigates how Chinese rural short videos empower the external dissemination of Chinese culture on the YouTube platform. By using comparative analysis and content analysis research methods to select samples and construct categories, the aim is to compare rural and non rural themed Chinese short videos, as well as the similarities and differences in text structure and symbol types between Chinese rural short videos and foreign rural short videos, to analyze the empowerment of rural elements combined with different themes, and to summarize the dissemination content characteristics of Chinese rural short videos that have successfully gained popularity on the YouTube platform

Breaking Metanarratives in Tim O’Brien’s text: A Postmodern Analysis

The Vietnam War was a splitting conflict that caused significant social, political, and cultural upheaval in American society. Tim O’Brien’s work explores the personal experiences of soldiers who fought in the war, their inner lives, and the complexities of telling true stories about the war. This paper discusses O’Brien’s “How to Tell a True War Story” as a representation of a unique literary work set in the context of the Vietnam War. The paper argues that O’Brien’s narrative style departs from traditional metanarrative styles by emphasizing individual traumas and inner experiences, which transcends the question of factual accuracy. The paper utilizes Jean-Francois Lyotard’s theory of metanarratives in the postmodern era to explore how O’Brien’s narrative style subverts traditional narrative structures, creating an emphasis on individual emotions and experiences. The paper argues that O’Brien’s narrative style, which includes fragmentary narration, personification of items, and conscious expressions from the narrator’s perspective, authentically elaborates the obscurity and disorder of people’s inner world during wars. This narrative style provides a meaningful way for people to empathize and connect with the text, especially during times of uncertainty and despair such as the COVID-19 pandemic. O’Brien disrupts metanarratives, making readers doubt their own viewpoints and beliefs, and deconstructs the textures of power and authority. While his work is significant in subverting authoritative storytelling, the loss of belief in overarching narratives may lead to social unrest, political upheaval, and economic instability. The combination of the metanarrative and the postmodern subversive narration might be a possible solution

Permanence and Stability of an Age-Structured Prey-Predator System with Delays

An age-structured prey-predator model with delays is proposed and analyzed. Mathematical analyses of the model equations with regard to boundedness of solutions, permanence, and stability are analyzed. By using the persistence theory for infinite-dimensional systems, the sufficient conditions for the permanence of the system are obtained. By constructing suitable Lyapunov functions and using an iterative technique, sufficient conditions are also obtained for the global asymptotic stability of the positive equilibrium of the model