Ideas and Measures for Promoting Modernization of Tax Administration in the New Era in the Context of Smart Tax Construction

The practice of China's tax modernization construction has accumulated rich experience for the modernization of tax collection and management, while the new era, accelerating the modernization construction with Chinese characteristics, has put forward new requirements of the times for the modernization of tax collection and management. The Opinions on Further Deepening the Reform of Tax Collection and Administration of the Central Office and the State Office pointed out that it is necessary to comprehensively push forward the digital upgrading and intelligent transformation of tax collection and administration, and to holistically and integrally improve the effectiveness of tax governance. The State Administration of Taxation has also repeatedly requested that the construction of smart tax supported by tax big data should be pushed forward to provide more powerful data support for the modernization of tax collection and management. This paper takes smart tax construction as the research background, analyzes the problems of modernization of tax collection and administration in the new period, and on this basis puts forward the suggestions of optimizing system design, strengthening tax governance by numbers, transforming the way of tax management and service, and perfecting the mechanism of talent cultivation, etc., in an attempt to explore the path of development of modernization of tax collection and administration

Which Factors Determine User’s First and Repeat Online Music Listening Respectively? Music Itself, User Itself, or Online Feedback

In the era of Web 2.0, does online feedback mainly dominant online users’ buying behavior, or are user’s own preference and product quality still important? Previous studies paid more attention to the influence of online feedback on users’ online buying behavior, however this paper focuses on how users’ own factors, product quality related factors and online feedback factors together influence a user’s buying behavior, and also how does this effect change as time goes by. Taking online music as our research industry and using the data from Last.fm website, this research shows that users’ preference and product quality are still the two most dominate factors influencing users’ online music listening, while online feedback plays an important role on users’ first listening. It is also found that the different influences of crowds and friends

Globularifolin inhibits CAMA-1 human breast cancer cell line via cell cycle arrest, apoptosis and inhibition of PI3K/AKT signalling pathway

Purpose: To investigate the anticancer activity of globularifolin against CAMA-1 breast cancer cells.Methods: The viability of CAMA-1 cells was assessed by MTT assay. DAPI and annexin V/PI staining were used for the determination of apoptotic cell death. Flow cytometry was employed for cell cycle analysis, while wound healing and immunoblotting assays were used to measure cell migration and protein expression, respectively.Results: Globularifolin decreased the viability of CAMA-1 breast cancer cells dose-dependently, with half-maximal inhibitory concentration (IC50) of 10 μM, relative to its IC50 of 65 μM against non-cancerous CMMT breast cells. It also initiated apoptotic cell death and cell cycle arrest. Moreover, it inhibited the migration of CAMA-1 breast cancer cells, and PI3K/AKT signalling cascade.Conclusion: These results suggest that globularifolin has promising potential for use in the treatment of breast cancer.Keywords: Breast cancer, Globularifolin, Apoptosis, Cell cycle, Cell migratio

MMOTU: A Multi-Modality Ovarian Tumor Ultrasound Image Dataset for Unsupervised Cross-Domain Semantic Segmentation

Ovarian cancer is one of the most harmful gynecological diseases. Detecting ovarian tumors in early stage with computer-aided techniques can efficiently decrease the mortality rate. With the improvement of medical treatment standard, ultrasound images are widely applied in clinical treatment. However, recent notable methods mainly focus on single-modality ultrasound ovarian tumor segmentation or recognition, which means there still lacks researches on exploring the representation capability of multi-modality ultrasound ovarian tumor images. To solve this problem, we propose a Multi-Modality Ovarian Tumor Ultrasound (MMOTU) image dataset containing 1469 2d ultrasound images and 170 contrast enhanced ultrasonography (CEUS) images with pixel-wise and global-wise annotations. Based on MMOTU, we mainly focus on unsupervised cross-domain semantic segmentation task. To solve the domain shift problem, we propose a feature alignment based architecture named Dual-Scheme Domain-Selected Network (DS2Net). Specifically, we first design source-encoder and target-encoder to extract two-style features of source and target images. Then, we propose Domain-Distinct Selected Module (DDSM) and Domain-Universal Selected Module (DUSM) to extract the distinct and universal features in two styles (source-style or target-style). Finally, we fuse these two kinds of features and feed them into the source-decoder and target-decoder to generate final predictions. Extensive comparison experiments and analysis on MMOTU image dataset show that DS2Net can boost the segmentation performance for bidirectional cross-domain adaptation of 2d ultrasound images and CEUS images. Our proposed dataset and code are all available at https://github.com/cv516Buaa/MMOTU_DS2Net.Comment: code: https://github.com/cv516Buaa/MMOTU_DS2Net paper:18 pages, 12 figures, 11 tables, 16 formula

Forest stand spectrum reconstruction using spectrum spatial feature gathering and multilayer perceptron

IntroductionThree-dimensional spectral distributions of forest stands can provide spatial information on the physiological and biochemical status of forests, which is vital for forest management. However, three-dimensional spectral studies of forest stands are limited.MethodsIn this study, LiDAR and multispectral data were collected from Masson pine stands in southern Fujian Province, China, and a method was proposed for inverting forest spectra using point clouds as a unit. First, multispectral values were mapped to a point cloud, and the isolated forest algorithm combined with K-means clustering was applied to characterize fusion data. Second, five deep learning algorithms were selected for semantic segmentation, and the overall accuracy (oAcc) and mean intersection ratio (mIoU) were used to evaluate the performance of various algorithms on the fusion data set. Third, the semantic segmentation model was used to reconfigure the class 3D spectral distribution, and the model inversion outcomes were evaluated by the peaks and valleys of the curve of the predicted values and distribution gaps.ResultsThe results show that the correlations between spectral attributes and between spatial attributes were both greater than 0.98, while the correlation between spectral and spatial attributes was 0.43. The most applicable method was PointMLP, highest oAcc was 0.84, highest mIoU was 0.75, peak interval of the prediction curve tended to be consistent with the true values, and maximum difference between the predicted value and the true value of the point cloud spectrum was 0.83.DiscussionExperimental data suggested that combining spatial fusion and semantic segmentation effectively inverts three-dimensional spectral information for forest stands. The model could meet the accuracy requirements of local spectral inversion, and the NIR values of stands in different regions were correlated with the vertical height of the canopy and the distance from the tree apex in the region. These findings improve our understanding of the precise three-dimensional spectral distribution of forests, providing a basis for near-earth remote sensing of forests and the estimation of forest stand health

Impact of the National Reimbursement Drug List Negotiation Policy on Accessibility of Anticancer Drugs in China: An Interrupted Time Series Study

Objective: Since 2016, the Chinese government has been regularly implementing the National Reimbursement Drug List Negotiation (NRDLN) to improve the accessibility of drugs. In the second round of NRDLN in July 2017, 18 anticancer drugs were included. This study analyzed the impact of the NRDLN on the accessibility of these 18 anticancer drugs in China. Methods: National hospital procurement data were collected from 2015 to 2019. As measurements of drug accessibility, monthly average of drug availability or defined daily dose cost (DDDc) was calculated. Interrupted time series (ITS) analysis was employed to evaluate the impact of NRDLN on drug accessibility. Multilevel growth curve models were estimated for different drug categories, regions or levels of hospitals. Results: The overall availability of 18 anticancer drugs increased from about 10.5% in 2015 to slightly over 30% in 2019. The average DDDc dropped from 527.93 CNY in 2015 to 401.87 CNY in 2019, with a reduction of 23.88%. The implementation of NRDLN was associated with higher availability and lower costs for all 18 anticancer drugs. We found an increasing level in monthly drug availability (β2 = 2.1126), which ascended more sharply after the implementation of NRDLN (β3 = 0.3656). There was a decreasing level in DDDc before July 2017 (β2 = −108.7213), together with a significant decline in the slope associated with the implementation of NRDLN (β3 = −4.8332). Compared to Traditional Chinese Medicines, the availability of Western Medicines was higher and increased at a higher rate (β3 = 0.4165 vs. 0.1108). Drug availability experienced a larger instant and slope increase in western China compared to other regions, and in secondary hospitals than tertiary hospitals. Nevertheless, regional and hospital-level difference in the effect of NRDLN on DDDc were less evident. Conclusion: The implementation of NRDLN improves the availability and reduces the cost of some anticancer drugs in China. It contributes to promoting accessibility of anticancer drugs, as well as relieving regional or hospital-level disparities. However, there are still challenges to benefit more patients sufficiently and equally. It requires more policy efforts and collaborative policy combination

The Effects of Transcranial Direct Current Stimulation (tDCS) on Working Memory Training in Healthy Young Adults

Working memory (WM) is a fundamental cognitive ability to support complex thought, but it is limited in capacity. WM training has shown the potential benefit for those in need of a higher WM ability. Many studies have shown the potential of transcranial direct current stimulation (tDCS) to transiently enhance WM performance by delivering a low current to the brain cortex of interest, via electrodes on the scalp. tDCS has also been revealed as a promising intervention to augment WM training in a few studies. However, those few tDCS-paired WM training studies, focused more on the effect of tDCS on WM enhancement and its transferability after training and paid less attention to the variation of cognitive performance during the training procedure. The current study attempted to explore the effect of tDCS on the variation of performance, during WM training, in healthy young adults. All the participants received WM training with the load-adaptive verbal N-back task, for 5 days. During the training procedure, active/sham anodal high-definition tDCS (HD-tDCS) was used to stimulate the left dorsolateral prefrontal cortex (DLPFC). To examine the training effect, pre- and post-tests were performed, respectively, 1 day before and after the training sessions. At the beginning of each training session, stable-load WM tasks were performed, to examine the performance variation during training. Compared to the sham stimulation, higher learning rates of performance metrics during the training procedure were found when WM training was combined with active anodal HD-tDCS. The performance improvements (post–pre) of the active group, were also found to be higher than those of the sham group and were transferred to a similar untrained WM task. Further analysis revealed a negative relationship between the training improvements and the baseline performance. These findings show the potential that tDCS may be leveraged as an intervention to facilitate WM training, for those in need of a higher WM ability

Can integration reduce inequity in healthcare utilization?: evidence and hurdles in China

Background: Integration of medical insurance schemes has been prioritized as one of the key strategies to address inequity in China's health system. The first pilot attempt to integrate started in 2003 and later expanded nationwide. This study aims to assess its intended impact on inequity in inpatient service utilization and identify the main determinants contributing to ieffectiveness. Methods: A total of 49,365 respondents in the pilot integrated area and 77,165 respondents in the non-integration area were extracted from the Fifth National Health Services Survey. A comparative analysis was conducted between two types of areas. We calculate a concentration index (CI) and horizontal inequity index (HI) in inpatient service utilization and decompose the two indices. Results: Insurance integration played a positive role in reducing inequality in inpatient service utilization to some extent. A 13.23% lower in HI, a decrease in unmet inpatient care and financial barriers to inpatient care in the pilot integrated area compared with the non-integration area; decomposition analysis showed that the Urban-Rural Residents Basic Medical Insurance, a type of integrated insurance, contributed 37.49% to reducing inequality in inpatient service utilization. However, it still could not offset the strong negative effect of income and other insurance schemes that have increased inequality. Conclusions: The earlier pilot attempt for integrating medical insurance was not enough to counteract the influence of factors which increased the inequality in inpatient service utilization. Further efforts to address the inequality should focus on widening access to financing, upgrading the risk pool, reducing gaps within and between insurance schemes, and providing broader chronic disease benefit packages. Social policies that target the needs of the poor with coordinated efforts from various levels and agencies of the government are urgently needed

Perspectives and evaluation on the effect of financial burden relief of medical insurance for people with catastrophic diseases and its influencing factors

BackgroundCatastrophic disease sufferers face a heavy financial burden and are more likely to fall victim to the “illness-poverty-illness” cycle. Deeper reform of the medical insurance system is urgently required to alleviate the financial burden of individuals with catastrophic diseases.MethodsData were obtained from a cross-sectional questionnaire survey conducted in Heilongjiang in 2021, and logistic regression and restricted cubic spline model was used to predict the core factors related to medical insurance that alleviate the financial burden of people with catastrophic diseases.ResultsOverall, 997 (50.92%) medical insurance-related professionals negatively viewed financial burden relief for people with catastrophic diseases. Factors influencing its effectiveness in relieving the financial burden were: whether or not effective control of omissions from medical insurance coverage (OR = 4.04), fund supervision (OR = 2.47) and degree of participation of stakeholders (OR = 1.91). Besides, the reimbursement standards and the regional and population benefit package gap also played a role. The likelihood of financial burden relief increased by 21 percentage points for each unit increase in the level of stakeholder discourse power in reform.ConclusionChina’s current medical insurance policies have not yet fully addressed the needs of vulnerable populations, especially the need to reduce their financial burden continuously. Future reform should focus on addressing core issues by reducing the uninsured, enhancing the width and depth of medical insurance coverage, improving the level and capacity of medical insurance governance that provides more discourse power for the vulnerable population, and building a more responsive and participatory medical insurance governance system

The Prevalence of Colistin Resistant Strains and Antibiotic Resistance Gene Profiles in Funan River, China

Anthropogenic activities near urban rivers may have significantly increased the acquisition and dissemination of antibiotic resistance. In this study, we investigated the prevalence of colistin resistant strains in the Funan River in Chengdu, China. A total of 18 mcr-1-positive isolates (17 Escherichia coli and 1 Enterobacter cloacae) and 6 mcr-3-positive isolates (2 Aeromonas veronii and 4 Aeromonas hydrophila) were detected, while mcr-2, mcr-4 and mcr-5 genes were not detected in any isolates. To further explore the overall antibiotic resistance in the Funan River, water samples were assayed for the presence of 15 antibiotic resistance genes (ARGs) and class 1 integrons gene (intI1). Nine genes, sul1, sul2, intI1, aac(6′)-Ib-cr, blaCTX-M, tetM, ermB, qnrS, and aph(3′)-IIIa were found at high frequencies (70–100%) of the water samples. It is worth noting that mcr-1, blaKPC, blaNDM and vanA genes were also found in water samples, the genes that have been rarely reported in natural river systems. The absolute abundance of selected antibiotic resistance genes [sul1, aac(6′)-Ib-cr, ermB, blaCTX-M, mcr-1, and tetM] ranged from 0 to 6.0 (log10 GC/mL) in water samples, as determined by quantitative polymerase chain reaction (qPCR). The sul1, aac(6′)-Ib-cr, and ermB genes exhibited the highest absolute abundances, with 5.8, 5.8, and 6.0 log10 GC/mL, respectively. The absolute abundances of six antibiotic resistance genes were highest near a residential sewage outlet. The findings indicated that the discharge of resident sewage might contribute to the dissemination of antibiotic resistant genes in this urban river. The observed high levels of these genes reflect the serious degree of antibiotic resistant pollution in the Funan River, which might present a threat to public health