浅析我国外商投资企业逆向避税的成因与对策

随着世界经济一体化的程度不断提高,外商来华投资日益增多,伴随着出现的逆向避税问题也日益严重．文章从我国外商投资企业逆向避税的表现入手,分析我国外商投资企业逆向避税的深层原因,并在此基础上提出控制和防范我国外商投资企业逆向避税应遵循的原则和相关对策．     

Reliability of power and velocity variables collected during the traditional and ballistic bench press exercise

This study aimed to examine the reliability of different power and velocity variables during the Smith machine bench press (BP) and bench press throw (BPT) exercises. Twenty-two healthy men conducted four testing sessions after a preliminary BP one-repetition maximum (1RM) test. In a counterbalanced order, participants performed two sessions of BP in one week and two sessions of BPT in another week. Mean propulsive power, peak power, mean propulsive velocity, and peak velocity at each tenth percentile (20–70% of 1RM) were recorded by a linear transducer. The within-participants coefficient of variation (CV) was higher for the load–power relationship compared to the load–velocity relationship in both the BP (5.3% vs. 4.1%; CV ratio = 1.29) and BPT (4.7% vs. 3.4%; CV ratio = 1.38). Mean propulsive variables showed lower reliability than peak variables in both the BP (5.4% vs. 4.0%, CV ratio = 1.35) and BPT (4.8% vs. 3.3%, CV ratio = 1.45). All variables were deemed reliable, with the peak velocity demonstrating the lowest within-participants CV. Based upon these findings, the peak velocity should be chosen for the accurate assessment of BP and BPT performance.     

Positional matters: school leaders engaging with national equity agendas

ABSTRACT

This paper claims a central role for school leaders (principals or head-teachers) in the enactment of social justice policy in schools, who act as key agents or ‘gate keepers’ for what counts as social justice in their contexts of practice. Social justice means different things in different contexts depending on where leaders – who use policy as an opportunity to advance what they think is achievable within the limits of available resources – are positioned in the field and how that defines their stances. Drawing on qualitative data generated through in-depth interviews with ten secondary school principals in two Australian cities, the paper analyses the engagement of school leaders with nationally prescribed equity-related policies. Our analysis shows that, depending on the institutional ethos and resources of schools and their own social justice dispositions, school leaders tend to take different stances towards nationally defined equity agendas. Their responses range from compliance to compromise to contest. The paper suggests that doing social justice in schools can never be unilateral, as policy documents suppose, but is characterised by context-informed policy translation, mediated by a range of interactive forces and interests.     

DHCP在宽带城域网中的应用

在分析DHCP工作原理的基础上 ,讨论了怎样对DHCP进行规划的原则和方法 ,给出了其网络环境的安装和配置的详细步骤     

地方高水平大学发展的战略定位研究简

随着我国高等教育事业的不断发展,部分地方大学已将国际知名、有特色、高水平的研究型大学作为未来发展的目标定位。这一目标定位既区别于一流大学的偏重于理论研究,以应用创新研究为特点,又区别于众多地方大学的实践应用性,以高水平应用研究为特色。这一战略定位的实现需要高校外部给予政策支持,同时也需要高校内部在学科结构、科学研究、人才培养类型上进行综合性的改革调整。     

浅议高校专业技术职务聘任制改革

实行专业技术职务聘任制是高校深化内部管理体制改革、促进教学科研水平、加快学术梯队建设和师资队伍建设的重要举措。深化推行教师职务聘任制,是加快高校教师队伍建设的关键环节。文章对高校职务聘任制的内涵、原则和内容进行了阐述,对高校职务聘任制的现状及存在问题进行了分析,在此基础上,对高校职务聘任制改革方向提出了几点建议。     

裸子植物的生化系统学(三)——从种子蛋白多肽和针叶过氧化物酶探讨红豆杉科的系统位置

 SDS聚丙烯酰胺凝胶电泳揭示红豆杉属和白豆杉的种子蛋白主要多肽的分子量为31、   22和20千道尔顿(K)。穗花杉的多肽谱与上述两属相差较大，没有22K多肽，代之以一个33K   主要多肽。榧树属和穗花杉有很多共同的多肽，但没有44K这个红豆杉科多数种类共有的中   等含量的多肽，并出现一个36K主要多肽。三尖杉属一些种的多肽谱十分接近红豆杉属，竹   柏的种子蛋白与上述分类群也有一定程度的近似。     红豆杉科各属之间针叶过氧化物酶谱差别很大，但三尖杉属一些种与红豆杉属却有些类   似。     两种蛋白质资料一致说明红豆杉科内的进化趋势是从红豆杉属、经白豆杉属和穗花杉属   至榧树属。红豆杉属和三尖杉属之间蛋白质的近似，说明红豆杉科和三尖杉科之间的关系，可 能通过红豆杉属相联系的,述资料也说明红豆杉科应置于松柏目之下。     

试论分级阅读中幼儿教师的角色定位

分级阅读正在我国推行开来,教师是其中的关键因素之一,教师的角色定位无疑是影响教师如何开展分级阅读活动的,因此对开展分级阅读活动也是至关重要的。幼儿教师在分级阅读中是因材施教的关怀者,善于思考的观察者、灵活应对的引导者、积极有效的沟通者。     

源自新兴市场的创新类型梳理及其在中国情境下的实践应用

在对近年来创新管理领域普遍使用的创新术语进行全面梳理的同时,构建创新概念框架体系,并以维度特征为视角对各创新术语进行特征类比和类型区分,探究相关发展趋势和各个创新类型在中国创新环境下的实践应用。     

毛茛科金莲花族和升麻族细胞学的比较研究

对毛茛科金莲花族Trolliese和升麻族Cimicifugeae的细胞学进行了比较研究。发现驴蹄草Caltha palustris L．在云南西北部形成一个多倍体系列(2n=32，48，64)，四倍体细胞型(2n=4x=32)较为常见，其核型有明显的居群间变异。驴蹄草属Caltha、鸡爪草属Calathodes、Megaleranthis以及金莲花属Trollius的染色体在大小上基本相似，都属于中等大小的R-型染色体。细胞学和花粉学证据都支持鸡爪草属与Megaleranthis和金莲花属有较近的亲缘关系。铁破锣属Beesia、Anemonopsis、黄三七属Souliea、升麻属Cimicifuga以及类叶升麻属Actaea的核型彼此基本相似，在染色体大小和形态上都与驴蹄草属、鸡瓜草属、Megaleranthis以及金莲花属的核型明显有别。细胞学证据表明铁破锣属应是升麻族中的成员。