Transformation of the Enterprise Income Tax in China: Internationalization and Chinese Innovations

This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural elements of the EIT system and examines its main transformative aspects in terms of form, process and substantive provisions. The article also considers the extent to which international tax norms, China’s policy concerns and traditional issues play a role in the new system. The article concludes with some observations on international tax norms

Transformation of the Enterprise Income Tax in China: Internationalization and Chinese Innovations

This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural elements of the EIT system and examines its main transformative aspects in terms of form, process and substantive provisions. The article also considers the extent to which international tax norms, China’s policy concerns and traditional issues play a role in the new system. The article concludes with some observations on international tax norms

The Transformation of Chinese Enterprise Income Tax: Internationalization and Chinese Innovations

This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural elements of the EIT system and examines its main transformative aspects in terms of form, process and substantive provisions. The article also considers the extent to which international tax norms, China\u27s policy concerns and traditional issues play a role in the new system. The article concludes with some observations on international tax norms

Chinese Graduate Students at North American Universities: Learning Challenges and Coping Strategies

The paper investigated four Chinese graduate students’ perceptions of the challenges they face and the coping strategies they use in their English academic learning at two North American universities. They reported experiencing the following seven major challenges in their academic learning: 1) financial difficulties; 2) problems in using English for academic purposes; 3) frustrations in becoming a permanent resident; 4) difficulty in adapting to the classroom learning environment; 5) lack of critical thinking skills; 6) acculturation problems; and 7) loneliness and academic anxiety. For each of the seven challenges they have developed corresponding coping strategies. Cet article examine la perception des défis auxquels devaient faire face quatre étudiants chinois et les stratégies qu’ils employaient pour survivre dans le milieu d’apprentissage académique anglais de deux universités en Amérique du nord. Ils ont éprouvé, disaient-ils dans leurs récits, les sept défis importants suivants: 1) des difficultés financières; 2) des problèmes sur l’usage de l’anglais pour des fins académiques; 3) des frustrations dans leurs applications pour la résidence permanente; 4) des difficultés d’adaptation au milieu d’apprentissage de leurs classes; 5) un manque d\u27aptitude d’esprit crituque; 6) des problèmes d’acculturation; et 7) la solitude et l\u27anxiété académique. Pour chacun de ces défis, ils ont développé des stratégies de survie correspondantes

Are Chinese Students Really Quiet, Passive and Surface Learners? – A Cultural Studies Perspective

Research has indicated that Chinese students experience considerable challenges in their academic studies at North American universities. This paper explores Chinese students’ academic learning through cultural studies perspectives by examining the concept of identity; cultural and linguistic context; Chinese students as quiet and passive learners; different classroom teaching methods experienced in both cultures; surface learners vs. deep learners; different culture worlds; and the concept of social communicative competence. It is argued that quiet, passive and surface learners are perhaps incorrect descriptors of Chinese students who are studying at North American Universities. Important educational implications are discussed. Plusieurs recherches montrent que les étudiants chinois doivent relever des défis considérables quand ils étudient dans des universités nord américaines. Le but de cet article est d’explorer l’apprentissage académique des étudiants chinois à partir d’une vision d’études culturelles. Ceci nous mènera à examiner le concept d’identité, de contexte culturel et linguistique, ainsi que des notions telles que le calme et la passivité des étudiants chinois, les différences entre méthodologies d’enseignement dans les deux cultures, les apprenants superficiels en opposition avec les apprenants réfléchis, les différences culturelles, et enfin, le concept de compétence communicative sociale. description des étudiants chinois comme étant des apprenants calmes, passifs et superficiels sont des descripteurs qui peuvent s’avérer incorrects si l’on prend en compte toutes les implications culturelles qui seront discutées dans cet article

Association of homocysteine with type 2 diabetes: a meta-analysis implementing Mendelian randomization approach

Background: We tested the hypothesis that elevated homocysteine (Hcy) level is causally associated with increased risk of type 2 diabetes mellitus (T2DM). Results: The meta-analysis and Mendelian randomization analysis were performed among 4011 cases and 4303 controls. The absolute pooled mean Hcy concentration in subjects with MTHFR 677TT was 5.55 μmol/L (95% CI, 1.33 to 9.77) greater than that in subjects with MTHFR 677CC in T2DM. Overall, the T allele of the MTHFR 677 C > T conferred a greater risk for T2DM [Random effect (RE) OR = 1.31(1.17-1.64), I2 = 41.0%, p = 0.055]. The random effect (RE) pooled OR associated with T2DM for MTHFR 677TT relative to the 677CC was [RE OR = 1.38(1.18-1.62)]. The fixed-effect pooled OR of the association for the MTHFR 677 TT vs CT was 1.29 (95% CI, 1.09-1.51). MTHFR 677 TT showed a significantly higher risk for T2DM compared with MTHFR 677 CC + CT [Fixed effect (FE) OR = 1.32(1.14-1.54), I2 = 0.0%, p = 0.686]. The absolute pooled mean Hcy concentration in individuals with T2DM was 0.94 μmol/L (95% CI, 0.40-1.48) greater than that in control subjects. The estimated causal OR associated with T2DM was 1.29 for 5 μmol/L increment in Hcy. Conclusions: Our findings provided strong evidence on the causal association of Hcy level with the development of T2DM

RTeQTL: Real-Time Online Engine for Expression Quantitative Trait Loci Analyses

Our database tool, called Real-Time Engine for Expression Quantitative Trait Loci Analyses (RTeQTL), can efficiently provide eQTL association results that are not available in existing eQTL databases browsers. These functions include (i) single SNP (single-nucleotide polymorphism) and (ii) two-SNP conditional eQTL effects on gene expression regardless of the magnitude of P-values. The database is based on lymphoblastoid cell lines from >900 samples with global gene expression and genome-wide genotyped and imputed SNP data. The detailed result for any pairs of gene and SNPs can be efficiently computed and browsed online, as well as downloaded in batch mode. This is the only tool that can assess the independent effect of a disease- or trait-associated SNP on gene expression conditioning on other SNPs of interest, such as the top eQTL of the same gene. It is also useful to identify eQTLs for candidate genes, which are often missed in existing eQTL browsers, which only store results with genome-wide significant P-value. Additional analyses stratifying by gender can also be easily achieved by this tool. Database URL: http://eqtl.rc.fas.harvard.edu

Teacher Perceptions of Strategies for Improving ESOL Students’ Academic English Skills: A K-12 Perspective

This study investigates five North American K-12 classroom teachers’ perceptions of ESOL students’ challenges in academic English skills and strategies for improving ESOL students’ academic English skills. Seven distinct areas of interest emerged from the five interviews: 1) ranking of importance of academic listening, speaking, reading, and writing skills; 2) challenges that ESOL students face in the classroom; 3) strategies to help ESOL students in academic listening; 4) strategies to help ESOL students in academic speaking; 5) strategies to help ESOL students in academic reading; 6) strategies to help ESOL students in academic writing; and 7) strategies to assist ESOL students in overcoming challenges in academic English skills. This paper focuses on the implementation of coping strategies for K-12 ESOL students in academic English skills, as perceived by their classroom teachers. Cette étude enquête sur les perceptions de cinq enseignants nord-américains de classes préscolaires à la 12e, des défis de leurs élèves ESOL face aux compétences en Anglais académique et des stratégies pouvant améliorer les compétences en Anglais académique de ces élèves ESOL. Sept domaines d’intérêt distincts ont émergés de ces cinq entretiens:1) degré d’importance académique des compétences en écoute, parler, lecture et écriture; 2) défis auxquels font face les élèves ESOL dans leurs salles de classe; 3) stratégies visant à aider les élèves ESOL avec leur écoute académique; 4) stratégies visant à aider les élèves ESOL avec leur parler académique; 5) stratégies visant à aider les élèves ESOL avec leur lecture académique; 6) stratégies visant à aider les élèves ESOL avec leur écriture académique; et 7) stratégies visant à assister les élèves ESOL à surmonter les défis liés aux compétences en Anglais académique. Cet article porte l’accent sur l’implémentation de stratégies d’adaptation pour les élèves de la maternelle à la 12e concernant les compétences en Anglais académique, telle que perçue par leurs enseignants

Possible Biogeophysical Effects of Cultivated Land Conversion in Northeast China in 2010–2030

There will be substantial cultivated land change in China as the society strives to meet the growing food demands, which will greatly influence the future climate. This study analyzed the possible biogeophysical effects of cultivated land change on the climate in Northeast China during 2010–2030 on the basis of simulation with the Weather Research and Forecast (WRF) model. Scenario analysis was first carried out on the possible changing trends of cultivated land. Then the climate effects of the cultivated land change were analyzed on the basis of the simulation with the WRF model. The simulation results indicate that the total cultivated land area in Northeast China will decrease during 2010–2030, mainly converting into urban and built-up land and forests due to the urbanization and governmental policies. Besides, the cultivated land change will lead to the increase of the sensible heat flux in the regions where a lot of cultivated land will change into urban and built-up land, while it will make the latent heat flux increase in the regions where the cultivated land will be mainly converted into forests through influencing the evapotranspiration. All these results can provide theoretical support for implementing the future land management in Northeast China