Local Tax Incentives and Behavior of Foreign Enterprises: Evidence from a Large Developing Country

We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources

Local tax incentives and behavior of foreign enterprises: evidence from a large developing country

We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources

Effects analysis of three kinds of operation methods in treatment of dacryocystitis

AIM: To investigate the effects on patients with chronic dacryocystitis treated with three methods: external dacryocystorhinostomy(EDCR), intranasal endoscopic dacryocystorhinostomy(IEDCR)and Nd:YAG laser dacryoplasty, and to explore the best operation method. <p>METHODS:Totally 182 cases(202 eyes)were randomly divided into three groups, using EDCR, IEDCR and Nd:YAG laser dacryoplasty respectively, postoperative follow- up lasted 6-24months.<p>RESULTS: The success rate of three groups were 93.9%, 92.3% and 71.1% respectively. There was not significant difference between group EDCR and group IEDCR(<i>P</i>>0.05). There was significant difference between group Nd:YAG laser dacryoplasty and other two groups(<i>P</i><0.05).<p>CONCLUSION: EDCR and IEDCR are effective methods. Especially IEDCR is minimal invasive technique and worthy of promotion and application

Optimal Dynamical Decoupling Sequence for Ohmic Spectrum

We investigate the optimal dynamical decoupling sequence for a qubit coupled to an ohmic environment. By analytically computing the derivatives of the decoherence function, the optimal pulse locations are found to satisfy a set of nonlinear equations which can be easily solved. These equations incorporates the environment information such as high-energy (UV) cutoff frequency \omega_c, giving a complete description of the decoupling process. The solutions explain previous experimental and theoretical results of locally optimized dynamical decoupling (LODD) sequence in high-frequency dominated environment, which were obtained by purely numerical computation and experimental feedback. As shown in numerical comparison, these solutions outperform the Uhrig dynamical decoupling (UDD) sequence by one or more orders of magnitude in the ohmic case.Comment: 5 pages, 4 figures, to appear in Phys. Rev.

The efficacy and safety of Xueshuantong (lyophilized) for injection in the treatment of unstable angina pectoris: A systematic review and meta-analysis

Objective: Xueshuantong (lyophilized) for injection (XST) is an effective botanical drug for treating unstable angina pectoris (UAP). However, a meta-analysis of XST combined with conventional treatment (CT) against UAP has not been conducted. Therefore, this study aimed to investigate the effectiveness and safety of XST combined with CT for UAP patients compared to CT alone.Methods: Randomized controlled trials (RCT) of XST in UAP patients were retrieved from the Cochrane Library, PubMed, Web of Science, EMBASE, CNKI, VIP, Wanfang, and Chinese Biological Medicine Database databases. A meta-analysis was performed using Revman 5.4 and Stata 16.0, and the quality of the included literature was evaluated based on the Cochrane risk-of-bias 2.0 (RoB2.0) tool. The aggregate 95% confidence intervals (CIs), mean difference (MD), and relative risk (RR) estimates were calculated. A GRADE assessment was performed using GRADEprofiler 3.6, and trial sequent analysis was performed using TSA 0.9.Results: Thirty-four studies involving 3,518 patients were included in the analysis. The combination of CT with XST improved the comprehensive clinical efficacy (RR = 1.22, 95% CI: 1.18–1.26, p &lt; 0.00001) and ECG improvement (RR = 1.24, 95% CI: 1.18–1.31, p &lt; 0.00001). The frequency of angina attacks was lower (MD = −0.73, 95% CI: −0.92 to −0.55, p &lt; 0.00001), and the duration was shorter (MD = −1.08, 95% CI: −1.44 to −0.72, p &lt; 0.00001) in the group that received CT combined with XST compared to the one without XST. Total cholesterol levels (MD = −1.30, 95% CI: −1.83 to −0.78, p &lt; 0.00001) and triglyceride levels (MD = −0.76, 95% CI: −0.93 to −0.59, p &lt; 0.00001) were lower in patients who received CT in combination with XST than those who received CT alone. CT combined with XST reduced whole blood viscosity (MD = −0.72, 95% CI = −0.99 to −0.44, p &lt; 0.00001) and plasma viscosity (MD = −0.24, 95% CI: −0.46 to −0.03, p = 0.03). There was no statistically significant difference in the incidence of cardiovascular events or adverse events among patients treated with the combination of XST and CT compared to CT alone. The GRADE assessment indicated that the composite quality of the evidence was low. The trial sequent analysis showed an adequate sample size and stable findings for the clinical efficacy of CT combined with XST for unstable angina.Conclusion: The present systematic review and meta-analysis conditionally indicate that XST combined with CT improved the clinical outcomes of patients with unstable angina more than CT alone with a better safety profile. However, the results need further validation due to limitations in the quality of the included studies.Systematic Review Registration:https://www.crd.york.ac.uk/PROSPERO/, identifier CRD42022357395

Controlled synthesis of mussel-inspired Ag nanoparticle coatings with demonstrated in vitro and in vivo antibacterial properties

The in-situ formation of silver nanoparticles (AgNPs) via dopamine-reduction of Ag+ has been widely utilized for titanium implants to introduce antibacterial properties. In previous studies, the preparation of AgNPs has focused on controlling the feeding concentrations, while the pH of the reaction solution was ignored. Herein, we systematically determined the influence of various pH (4, 7, 10) and Ag+ concentrations (0.01, 0.1 mg/mL) on the AgNPs formation, followed by the evaluation of the antibacterial properties in vitro and in vivo. The results revealed that an alkaline environment was favourable for AgNP formation and resulted in more particles. Although the AgNPs bearing Ti had lower biocompatibilities, it was significantly improved after 7 days of mineralization in simulated body fluid. The outstanding antibacterial property of the AgNPs was well maintained after one day and seven days of implantation. Moreover, 3D micro-CT modelling showed that the pH 10/0.1 group exhibited remarkable osteogenesis, which may be due to their strong antibacterial properties and ability to promote mineralization. Therefore, we have demonstrated that the solution pH was as important as the feeding Ag+ concentration in determining AgNP formation, and it has paved the way for developing various AgNP-loaded surfaces that could meet different antibacterial needs