The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal...The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.展开更多
The Administrative Board of theLianyungang Development Zone isan executive administrative organimplementing unified leadership andmanagement over the development zone onbehalf of the Lianyungang People’sgovernment. A...The Administrative Board of theLianyungang Development Zone isan executive administrative organimplementing unified leadership andmanagement over the development zone onbehalf of the Lianyungang People’sgovernment. According to the State’s lawsand regulations, the administrative board isresponsible for construction planning for thedevelopment zone, the execution of economicdevelopment programmes, the approval ofinvestment projects worth RMB30 millionor less, land use and building design, boostingpublic welfare in education, culture andsanitation, public security in the zone, andprotecting the legal rights of the展开更多
Borneol,a monoterpenoid alcohol,is used widely,particularly in combined formulas for preventing and curing cardiovascular and cerebrovascular diseases in traditional Chinese medicine.In order to understand the blood a...Borneol,a monoterpenoid alcohol,is used widely,particularly in combined formulas for preventing and curing cardiovascular and cerebrovascular diseases in traditional Chinese medicine.In order to understand the blood and brain pharmacokinetics after intravenous,intranasal,or oral administration and to investigate the superiority and feasibility of intranasal administration,a simple gas chromatographic (GC) method with flame ionization detection (FID) was developed for the quantification of borneol.Blood samples and brain were collected from mice at 1,3,5,10,20,30,60,90,and 120 min after intravenous,intranasal,or oral administration of borneol at a dosage of 30.0 mg/kg.Sample preparations were carried out by liquid-liquid extraction with an internal standard solution of octadecane.The pharmacokinetic parameters were calculated by the software of Kinetica.The calibration curves were linear in the range of 0.11-84.24 μg/ml and 0.16-63.18 μg/g for borneol in plasma and brain,respectively.The methodological and extraction recoveries were both in the range of 85%-115%.The intra-day and inter-day variabilities for plasma and brain samples were ≤5.00% relative standard deviation (RSD).The absolute bioavailabilities F of intranasal and oral administrations were 90.68% and 42.99%.The relative brain targeted coefficients Re of intranasal and oral administrations were 68.37% and 38.40%.The GC-FID method developed could be applied to determination and pharmacokinetic study.The borneol from injection was distributed and metabolized fast without absorption process.The borneol from oral administration was distributed more slowly and had the lowest absolute bioavailability.Nasal administration of borneol was quickly absorbed into the blood and brain,was easy to use and had a greater safety than infection,which makes it worthy of further development as an administration route for encephalopathy treatment.展开更多
Colloidal drug carriers such as liposomes,lipid emulsions,and polymeric nanoparticles have great potential to deliver drugs effectively.Preparation of nano-crystals of API has also received much attention to design do...Colloidal drug carriers such as liposomes,lipid emulsions,and polymeric nanoparticles have great potential to deliver drugs effectively.Preparation of nano-crystals of API has also received much attention to design dosage forms to complete effective drug delivery.A variety of investigations have been carried out toward the design of an optimal particulate system.展开更多
Under the great changes unseen in a century,comprehensive containment and suppression of China in the name of strategic competition has become a crossparty consensus in the United States,with the Republican Trump admi...Under the great changes unseen in a century,comprehensive containment and suppression of China in the name of strategic competition has become a crossparty consensus in the United States,with the Republican Trump administration initiating the process of containing and suppressing China and the Democratic Biden administration continuing and developing such a strategy.In the process of implementing this strategy,there are some diff erences in the goals and means of the two American administrations.The Trump administration was trying to“crush China”with the super strength of the United States,with more extreme and tougher means,being more unilateralist and even going so far as to launch a“new Cold War”against China.The Biden administration,on the other hand,emphasizes long-term competition with China,and focuses on“managing competition”while suppressing China,accustomed to being double-handed and using both carrot and stick.When it comes to addressing global challenges,the Republican Party completely lacks the will to cooperate with China,while the Democratic Party has a certain need for cooperation and action.展开更多
The Institutional Strength Index of Tax Administrations-TA-(IFIAT in Spanish)synthesizes 156 variables from the International Survey on Revenue Administrations(ISORA)covering 166 countries.These variables are grouped ...The Institutional Strength Index of Tax Administrations-TA-(IFIAT in Spanish)synthesizes 156 variables from the International Survey on Revenue Administrations(ISORA)covering 166 countries.These variables are grouped into five dimensions of institutional strength(1)Management autonomy;(2)Governance,control,and planning;(3)Staff management;(4)Taxpayer relations;and(5)Available resources.The results demonstrate the Index’s potential as a self-assessment and benchmarking tool to improve institutional strength of individual tax administrations.It enables them to identify best practices close to the geographical or development characteristics of each TA and to design tailored strategies for implementation.展开更多
The conflicts between Fatah and Hamas have split the Palestinian territory.Now the future of peaceful negotiations between Israel and the Palestinian is dim The violent conflicts between Palestine’s two main mili-tar...The conflicts between Fatah and Hamas have split the Palestinian territory.Now the future of peaceful negotiations between Israel and the Palestinian is dim The violent conflicts between Palestine’s two main mili-tary parties, the Palestine National Liberation Movement (Fatah) and the Islamic Resistance Movement (Hamas), have quickly expandedsince June.展开更多
The main purpose of this study was to evaluate the pharmacokinetics of levosulpiride in humans after single and multiple intramuscular injections.Six males and six females received single dose of either 25 mg or 50 mg...The main purpose of this study was to evaluate the pharmacokinetics of levosulpiride in humans after single and multiple intramuscular injections.Six males and six females received single dose of either 25 mg or 50 mg levosulpiride,or multiple doses of 25 mg every 12 h for 5 consecutive days.In the single 25 mg study,the mean peak plasma concentration(C max)was 441 ng/mL,the mean area under the concentration–time curve from 0 to 36 h(AUC_(0–36))was 1724 ng h/mL,and the mean elimination half-life(t_(1/2))was 7.0 h.In the single 50 mg study,the mean C max was 823 ng/mL,the mean AUC_(0–36) was 3748 ng·h/mL,and the mean t_(1/2) was 6.8 h.After multiple doses of 25 mg levosulpiride,the average plasma concentration(C av)was 136 ng/mL,the fluctuation index(DF)was 3.60,and the accumulation ratio(R)was 1.2.Levosulpiride injections appeared to be well tolerated by the subjects,and can be used for successive administration.展开更多
The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their territory.Advanced technology and commun...The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their territory.Advanced technology and communications have been used by MNEs to increase the scope of their operations and create global supply chains,while tax administrations try to use limited resources to apply the tax rules.The development of digital technology within government can help tax administrations to implement the latest international tax rules and monitor taxpayer activities more completely,improving domestic resource mobilisation.A benefit of more digitalisation for tax administrations is the ability to manage data and use analytical tools to make the best use of the data acquired.Wider international tax cooperation has provided tax administrations with access to information from country-by-country(CbC)reporting,the common reporting standard(CRS)and the exchange of tax rulings.These give tax administrations access to large volumes of data in relation to cross-border activities to facilitate risk assessment.Digitalisation can also reduce the compliance burden of taxpayers by making it easier to complete their tax obligations,helping them to integrate taxation processes into their routine business systems.Full use of technology combined with adequate governance can boost the efficiency of tax administration.The Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)can be a platform for cooperation among tax administrations to gain more efficiency.It is important for BRI tax administrations to learn from each other through sharing their knowledge and experience in the introduction of digital technology.展开更多
Implementing and complying with the requirements of the OECD/G20 Inclusive Framework’s Two-Pillar solution presents enormous practical challenges for taxpayers and tax administrations.Not least of these is a complex ...Implementing and complying with the requirements of the OECD/G20 Inclusive Framework’s Two-Pillar solution presents enormous practical challenges for taxpayers and tax administrations.Not least of these is a complex data challenge with over 120 data points needed for Pillar 2 alone.To tackle these effectively,tax administrations should work with each other,and with taxpayers,to develop a coordinated approach drawing on the concept of Cooperative compliance.Such an approach should aim to reduce the administrative burden,increase certainty,and provide a joint learning curve for tax administrations and taxpayers.Developing the right data systems and training people to work with the data will take time and need to start now;if businesses and tax administrations wait until all the rules and regulations have been finalised,it will be too late.In addition,the Pillar 2 Model Rules do not provide for a multilateral mechanism to determine and allocate the top-up tax.The Belt and Road Initiative jurisdictions could consider working together to develop a binding mechanism to allocate the top-up tax between themselves.展开更多
Building capacity in tax administrations will be key in coping with the new challenges arising from the new ways of doing business.This article discusses three topics that will require the building of new assessment a...Building capacity in tax administrations will be key in coping with the new challenges arising from the new ways of doing business.This article discusses three topics that will require the building of new assessment and tax collection capabilities within tax administrations,namely:the digital economy,cryptocurrency taxation,and environmental taxation.It proposes issues that will require further attention and consideration by tax administrations wishing to collect the rent attributed to these activities.It is contended that new capacities will have to be developed not just to handle the“new”forms of doing business,but also to generate income and to allow for a harmonized environment that facilitates and draws investment to Belt and Road Initiative jurisdictions.The transformation ought to occur while“traditional”issues in international tax administration and cooperation persist.展开更多
Since the outbreak of COVID-19,Tax Administrations(TAs)have been at the forefront of this battle,fighting to continue on business,trying to help the economy to keep on working and planning the recovery scenario.In thi...Since the outbreak of COVID-19,Tax Administrations(TAs)have been at the forefront of this battle,fighting to continue on business,trying to help the economy to keep on working and planning the recovery scenario.In this article we summarize some of the actions adopted by TAs in this three fields.During this period,Inter-American Center of Tax Administrations(CIAT)is trying to help tax administration community coordinating efforts with other international organizations,producing timely documents and promoting new and innovative working methodologies.展开更多
《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准...《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。展开更多
《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准...《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。展开更多
《公共行政评论》(Journal of Public Administration, JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标...《公共行政评论》(Journal of Public Administration, JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。展开更多
《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准...《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。展开更多
OBJECTIVE:To investigate whether Jiegeng(Radix Platycodi,RP)has a Yin-Jing potentiating effect on Jingjie(Herba Schizonepetae Tenuifoliae,ST).We investigated the pharmacokinetics and tissue distribution of pulegone,th...OBJECTIVE:To investigate whether Jiegeng(Radix Platycodi,RP)has a Yin-Jing potentiating effect on Jingjie(Herba Schizonepetae Tenuifoliae,ST).We investigated the pharmacokinetics and tissue distribution of pulegone,the active ingredient in ST volatile oil,in rats to verify the scientific validity of the Yin-Jing doctrine,the basic theory of Traditional Chinese Medicine(TCM).METHODS:The volatile oil and aqueous extract of ST were extracted by hydrodistillation.RP's aqueous extract underwent aqueous extraction.After individual and co-administration,we conducted pharmacokinetic and tissue distribution studies on Sprague-Dawley male rats.RESULTS:Peak concentration(Cmax),mean retention time from 0 to∞(MRT0→∞),and area under the curve(AUC0→10),(AUC0→∞)were 1.51,1.14,2.34,and 3.86 times higher in the co-administration group than in the individual administration group,respectively(P<0.05).In addition,half-life(T1/2)was significantly prolonged in the co-administration group(P<0.05).Meanwhile,the clearance and elimination rate constant(Ke)in the co-administration group were significantly lower than those in the individual administration group,just 50%of those in the individual administration group(P<0.05).After co-administration of the drug,the pulegone content in all tissues of the rats was elevated to varying degrees,especially a significant increase in the drug content in lung tissues(P<0.05).CONCLUSION:After co-administration,the retention of pulegone in the body was prolonged,the elimination of pulegone from the body was delayed,and the accumulation of pulegone in the lungs was facilitated.Therefore,using RP as a Yin-Jing drug concoction has a significant cumulative effect of inducing upward mobilization and targeting lung tissues.展开更多
Background:Whether lactated Ringer's solution is clinically superior to normal saline for routine intravenous administration of fluids is uncertain.Methods:In an open-label,two-period,two-sequence,cross-sectional,...Background:Whether lactated Ringer's solution is clinically superior to normal saline for routine intravenous administration of fluids is uncertain.Methods:In an open-label,two-period,two-sequence,cross-sectional,cluster-randomized,crossover trial,we assigned hospitals in Ontario,Canada,to use either lactated Ringer's solution or normal saline hospital-wide for a period of 12 weeks.展开更多
文摘The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.
文摘The Administrative Board of theLianyungang Development Zone isan executive administrative organimplementing unified leadership andmanagement over the development zone onbehalf of the Lianyungang People’sgovernment. According to the State’s lawsand regulations, the administrative board isresponsible for construction planning for thedevelopment zone, the execution of economicdevelopment programmes, the approval ofinvestment projects worth RMB30 millionor less, land use and building design, boostingpublic welfare in education, culture andsanitation, public security in the zone, andprotecting the legal rights of the
基金Project supported by the Key New Drug Creation and Development Programme of China (No. 2009ZX09502-008)the National Natural Science Foundation of China (No. 81073057)the Innovation Team Development Program of Beijing University of Chinese Medicine (No. 2011-CXTD-13)
文摘Borneol,a monoterpenoid alcohol,is used widely,particularly in combined formulas for preventing and curing cardiovascular and cerebrovascular diseases in traditional Chinese medicine.In order to understand the blood and brain pharmacokinetics after intravenous,intranasal,or oral administration and to investigate the superiority and feasibility of intranasal administration,a simple gas chromatographic (GC) method with flame ionization detection (FID) was developed for the quantification of borneol.Blood samples and brain were collected from mice at 1,3,5,10,20,30,60,90,and 120 min after intravenous,intranasal,or oral administration of borneol at a dosage of 30.0 mg/kg.Sample preparations were carried out by liquid-liquid extraction with an internal standard solution of octadecane.The pharmacokinetic parameters were calculated by the software of Kinetica.The calibration curves were linear in the range of 0.11-84.24 μg/ml and 0.16-63.18 μg/g for borneol in plasma and brain,respectively.The methodological and extraction recoveries were both in the range of 85%-115%.The intra-day and inter-day variabilities for plasma and brain samples were ≤5.00% relative standard deviation (RSD).The absolute bioavailabilities F of intranasal and oral administrations were 90.68% and 42.99%.The relative brain targeted coefficients Re of intranasal and oral administrations were 68.37% and 38.40%.The GC-FID method developed could be applied to determination and pharmacokinetic study.The borneol from injection was distributed and metabolized fast without absorption process.The borneol from oral administration was distributed more slowly and had the lowest absolute bioavailability.Nasal administration of borneol was quickly absorbed into the blood and brain,was easy to use and had a greater safety than infection,which makes it worthy of further development as an administration route for encephalopathy treatment.
文摘Colloidal drug carriers such as liposomes,lipid emulsions,and polymeric nanoparticles have great potential to deliver drugs effectively.Preparation of nano-crystals of API has also received much attention to design dosage forms to complete effective drug delivery.A variety of investigations have been carried out toward the design of an optimal particulate system.
文摘Under the great changes unseen in a century,comprehensive containment and suppression of China in the name of strategic competition has become a crossparty consensus in the United States,with the Republican Trump administration initiating the process of containing and suppressing China and the Democratic Biden administration continuing and developing such a strategy.In the process of implementing this strategy,there are some diff erences in the goals and means of the two American administrations.The Trump administration was trying to“crush China”with the super strength of the United States,with more extreme and tougher means,being more unilateralist and even going so far as to launch a“new Cold War”against China.The Biden administration,on the other hand,emphasizes long-term competition with China,and focuses on“managing competition”while suppressing China,accustomed to being double-handed and using both carrot and stick.When it comes to addressing global challenges,the Republican Party completely lacks the will to cooperate with China,while the Democratic Party has a certain need for cooperation and action.
文摘The Institutional Strength Index of Tax Administrations-TA-(IFIAT in Spanish)synthesizes 156 variables from the International Survey on Revenue Administrations(ISORA)covering 166 countries.These variables are grouped into five dimensions of institutional strength(1)Management autonomy;(2)Governance,control,and planning;(3)Staff management;(4)Taxpayer relations;and(5)Available resources.The results demonstrate the Index’s potential as a self-assessment and benchmarking tool to improve institutional strength of individual tax administrations.It enables them to identify best practices close to the geographical or development characteristics of each TA and to design tailored strategies for implementation.
文摘The conflicts between Fatah and Hamas have split the Palestinian territory.Now the future of peaceful negotiations between Israel and the Palestinian is dim The violent conflicts between Palestine’s two main mili-tary parties, the Palestine National Liberation Movement (Fatah) and the Islamic Resistance Movement (Hamas), have quickly expandedsince June.
文摘The main purpose of this study was to evaluate the pharmacokinetics of levosulpiride in humans after single and multiple intramuscular injections.Six males and six females received single dose of either 25 mg or 50 mg levosulpiride,or multiple doses of 25 mg every 12 h for 5 consecutive days.In the single 25 mg study,the mean peak plasma concentration(C max)was 441 ng/mL,the mean area under the concentration–time curve from 0 to 36 h(AUC_(0–36))was 1724 ng h/mL,and the mean elimination half-life(t_(1/2))was 7.0 h.In the single 50 mg study,the mean C max was 823 ng/mL,the mean AUC_(0–36) was 3748 ng·h/mL,and the mean t_(1/2) was 6.8 h.After multiple doses of 25 mg levosulpiride,the average plasma concentration(C av)was 136 ng/mL,the fluctuation index(DF)was 3.60,and the accumulation ratio(R)was 1.2.Levosulpiride injections appeared to be well tolerated by the subjects,and can be used for successive administration.
文摘The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their territory.Advanced technology and communications have been used by MNEs to increase the scope of their operations and create global supply chains,while tax administrations try to use limited resources to apply the tax rules.The development of digital technology within government can help tax administrations to implement the latest international tax rules and monitor taxpayer activities more completely,improving domestic resource mobilisation.A benefit of more digitalisation for tax administrations is the ability to manage data and use analytical tools to make the best use of the data acquired.Wider international tax cooperation has provided tax administrations with access to information from country-by-country(CbC)reporting,the common reporting standard(CRS)and the exchange of tax rulings.These give tax administrations access to large volumes of data in relation to cross-border activities to facilitate risk assessment.Digitalisation can also reduce the compliance burden of taxpayers by making it easier to complete their tax obligations,helping them to integrate taxation processes into their routine business systems.Full use of technology combined with adequate governance can boost the efficiency of tax administration.The Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)can be a platform for cooperation among tax administrations to gain more efficiency.It is important for BRI tax administrations to learn from each other through sharing their knowledge and experience in the introduction of digital technology.
文摘Implementing and complying with the requirements of the OECD/G20 Inclusive Framework’s Two-Pillar solution presents enormous practical challenges for taxpayers and tax administrations.Not least of these is a complex data challenge with over 120 data points needed for Pillar 2 alone.To tackle these effectively,tax administrations should work with each other,and with taxpayers,to develop a coordinated approach drawing on the concept of Cooperative compliance.Such an approach should aim to reduce the administrative burden,increase certainty,and provide a joint learning curve for tax administrations and taxpayers.Developing the right data systems and training people to work with the data will take time and need to start now;if businesses and tax administrations wait until all the rules and regulations have been finalised,it will be too late.In addition,the Pillar 2 Model Rules do not provide for a multilateral mechanism to determine and allocate the top-up tax.The Belt and Road Initiative jurisdictions could consider working together to develop a binding mechanism to allocate the top-up tax between themselves.
文摘Building capacity in tax administrations will be key in coping with the new challenges arising from the new ways of doing business.This article discusses three topics that will require the building of new assessment and tax collection capabilities within tax administrations,namely:the digital economy,cryptocurrency taxation,and environmental taxation.It proposes issues that will require further attention and consideration by tax administrations wishing to collect the rent attributed to these activities.It is contended that new capacities will have to be developed not just to handle the“new”forms of doing business,but also to generate income and to allow for a harmonized environment that facilitates and draws investment to Belt and Road Initiative jurisdictions.The transformation ought to occur while“traditional”issues in international tax administration and cooperation persist.
文摘Since the outbreak of COVID-19,Tax Administrations(TAs)have been at the forefront of this battle,fighting to continue on business,trying to help the economy to keep on working and planning the recovery scenario.In this article we summarize some of the actions adopted by TAs in this three fields.During this period,Inter-American Center of Tax Administrations(CIAT)is trying to help tax administration community coordinating efforts with other international organizations,producing timely documents and promoting new and innovative working methodologies.
文摘《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。
文摘《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。
文摘《公共行政评论》(Journal of Public Administration, JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。
文摘《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。
基金Supported by Key Laboratory of Xin’an Medicine Open Project Fund(Anhui University of Chinese Medicine)Ministry of Education:Study on the Material Basis and Mechanism of the Buoyance of Jingjie(Herba Schizonepetae Tenuifoliae)Loaded with Jiegeng(Radix Platycodi)of Traditional Chinese Medicine(2020xayx02)Drug Regulatory Scientific Research Key Project:Establishment of a New Dissolution Method Based on Drug Absorption and its Application in Drug Quality Monitoring(AHYJ-KJ-202206,Central of Regulatory Science for Medical Products,Anhui Province)Anhui Provincial Natural Science Foundation of Anhui Province of China:to Explore the Effect and Mechanism of Immune Escape Nanopreparation Based on"Dont eat me"Signal on Tumor Photodynamic Therapy(2308085MH308)。
文摘OBJECTIVE:To investigate whether Jiegeng(Radix Platycodi,RP)has a Yin-Jing potentiating effect on Jingjie(Herba Schizonepetae Tenuifoliae,ST).We investigated the pharmacokinetics and tissue distribution of pulegone,the active ingredient in ST volatile oil,in rats to verify the scientific validity of the Yin-Jing doctrine,the basic theory of Traditional Chinese Medicine(TCM).METHODS:The volatile oil and aqueous extract of ST were extracted by hydrodistillation.RP's aqueous extract underwent aqueous extraction.After individual and co-administration,we conducted pharmacokinetic and tissue distribution studies on Sprague-Dawley male rats.RESULTS:Peak concentration(Cmax),mean retention time from 0 to∞(MRT0→∞),and area under the curve(AUC0→10),(AUC0→∞)were 1.51,1.14,2.34,and 3.86 times higher in the co-administration group than in the individual administration group,respectively(P<0.05).In addition,half-life(T1/2)was significantly prolonged in the co-administration group(P<0.05).Meanwhile,the clearance and elimination rate constant(Ke)in the co-administration group were significantly lower than those in the individual administration group,just 50%of those in the individual administration group(P<0.05).After co-administration of the drug,the pulegone content in all tissues of the rats was elevated to varying degrees,especially a significant increase in the drug content in lung tissues(P<0.05).CONCLUSION:After co-administration,the retention of pulegone in the body was prolonged,the elimination of pulegone from the body was delayed,and the accumulation of pulegone in the lungs was facilitated.Therefore,using RP as a Yin-Jing drug concoction has a significant cumulative effect of inducing upward mobilization and targeting lung tissues.
文摘Background:Whether lactated Ringer's solution is clinically superior to normal saline for routine intravenous administration of fluids is uncertain.Methods:In an open-label,two-period,two-sequence,cross-sectional,cluster-randomized,crossover trial,we assigned hospitals in Ontario,Canada,to use either lactated Ringer's solution or normal saline hospital-wide for a period of 12 weeks.
