The international standard titled“Technical Benchmark of Acupuncture and Moxibustion—General Rules for Drafting”(WFAS006.1—2023)has been officially launched on the World Federation of Acupuncture-Moxibustion Socie...The international standard titled“Technical Benchmark of Acupuncture and Moxibustion—General Rules for Drafting”(WFAS006.1—2023)has been officially launched on the World Federation of Acupuncture-Moxibustion Societies(WFAS)official website,which was drafted by the Institute of Acupuncture and Moxibustion,China Academy of Chinese Medical Sciences,and approved and released by WFAS.This standard filled the gap in the existing international standards concerning the general rules for acupuncture technical operations,resolved several common technical issues in this field,provided a model for the international transformation of technical benchmark of acupuncture and moxibustion,and provided a reference for researchers of subsequent standards in this series.This paper provides an in-depth analysis of the standard from 3 aspects,including the development process,the structural framework and content,the research characteristics,and application value,with the aim of assisting professionals worldwide in undertaking the drafting of the series of WFAS“Technical Benchmark of Acupuncture and Moxibustion”in better understanding and applying the standard,thereby enhancing the quality,practicability,operability,and international applicability of the series standards.展开更多
The General Provisions of Civil Law(民法通则),formulated in the early days of reform and opening up,was a special law that set out the basic principles or rules of civil law,defining civil subjects,civil legal acts an...The General Provisions of Civil Law(民法通则),formulated in the early days of reform and opening up,was a special law that set out the basic principles or rules of civil law,defining civil subjects,civil legal acts and the agency system,declaring the civil rights enjoyed by civil subjects,establishing a relatively complete system of civil liability system,and so on.It kindled awareness of civil rights among the mass of the population,ensured China’s rapid economic and social development,and laid down a basic framework and content for the civil code,so holds an important position in contemporary Chinese history.But with the development of the economy and society,civil law has had to change with the times.Civil law jurisprudence injects theoretical support into contemporary civil law legislation,and the blueprint for law based governance provides a powerful impetus to the historic leap forward of contemporary Chinese civil law,providing the necessary conditions for the codification of civil law.The completion of the General Rules of Civil Law(民法总则)answers the requirements of the economic,humanist and legal character of the times,demonstrates the humanist stance and spirit of the civil code,rises to the challenge of modern scientific and technological development,and ensures people’s enjoyment and control of their new-style rights and their objective forms.This signifies that the GPCL has accomplished its historical task and civil law in contemporary China has realized a historic leap forward,laying a foundation for the compilation of the Chinese civil code,including the specific provisions of the framework and the contents of its individual parts.展开更多
Let TA(f)=integral form n= to 1/2(P_~n(x) + P_b^n(x))dx and let TM(f)=integral form n= to P_((+b)/2)^(n+1)(x)dx, where P_c^n denotes the Taylor polynomial to f at c of order n, where n is even. TA and TM are reach ge...Let TA(f)=integral form n= to 1/2(P_~n(x) + P_b^n(x))dx and let TM(f)=integral form n= to P_((+b)/2)^(n+1)(x)dx, where P_c^n denotes the Taylor polynomial to f at c of order n, where n is even. TA and TM are reach generalizations of the Trapezoidal rule and the midpoint rule, respectively. and are each exact for all polynomial of degree ≤n+1. We let L(f) = αTM(f) + (1-α)TA(f), where α =(2^(n+1)(n+1))/(2^(n+1)(n+1)+1), to obtain a numerical integration rule L which is exact for all polynomials of degree≤n+3 (see Theorem l). The case n = 0 is just the classicol Simpson's rule. We analyze in some detail the case n=2, where our formulae appear to be new. By replacing P_(+b)/2)^(n+1)(x) by the Hermite cabic interpolant at a and b. we obtain some known formulae by a different ap- proach (see [1] and [2]). Finally we discuss some nonlinear numerical integration rules obtained by taking piecewise polynomials of odd degree, each piece being the Taylor polynomial off at a and b. respectively. Of course all of our formulae can be compounded over subintervals of [a, b].展开更多
Based on composite materials, the equivalent elastic-plastic constitutive equations of multiphase solid are researched. According to the suggested definition of. constitutive equivalence it is demonstrated that the mu...Based on composite materials, the equivalent elastic-plastic constitutive equations of multiphase solid are researched. According to the suggested definition of. constitutive equivalence it is demonstrated that the multiphase solid, composed of several kinds of homogeneous elastic-plastic media that conform to the generalized normality rule, has the same type of constitutive equations as its constituents have that also conform to the generalized normality rule.展开更多
This article explores the efforts of Latin America and the Caribbean(LAC) countries in addressing challenges related to international tax planning andcompliance for multinational companies.It highlights the importance...This article explores the efforts of Latin America and the Caribbean(LAC) countries in addressing challenges related to international tax planning andcompliance for multinational companies.It highlights the importance of corporateincometax (CIT)in theregion,theadoption of oECD's BEPS Action Plan,and theevolution of transfer pricing (TP) regimes.The article also examines anti-abuse measures,the implementation of General Anti-Avoidance Rules (GAARs),and the complexitiesfaced by tax administrations in a globalized and digitalized economy.Whilesignificant progress has been made, the article underscores the need for innovativereforms to enhance compliance,reduce disputes and strengthen enforcement on thesideof thetaxadministrations.展开更多
基金Independent project of the Institute of Acupuncture and MoxibustionChina Academy of Chinese Medical Sciences+2 种基金titled "Research on the International Standard Transformation of Acupuncture"(Project No. zz20242220)The National Key Research and Development Program of China (Project No. 2019YFC1712202)supported by the National Key Research and Development Program of the Ministry of Science and Technology of the People’s Republic of China.
文摘The international standard titled“Technical Benchmark of Acupuncture and Moxibustion—General Rules for Drafting”(WFAS006.1—2023)has been officially launched on the World Federation of Acupuncture-Moxibustion Societies(WFAS)official website,which was drafted by the Institute of Acupuncture and Moxibustion,China Academy of Chinese Medical Sciences,and approved and released by WFAS.This standard filled the gap in the existing international standards concerning the general rules for acupuncture technical operations,resolved several common technical issues in this field,provided a model for the international transformation of technical benchmark of acupuncture and moxibustion,and provided a reference for researchers of subsequent standards in this series.This paper provides an in-depth analysis of the standard from 3 aspects,including the development process,the structural framework and content,the research characteristics,and application value,with the aim of assisting professionals worldwide in undertaking the drafting of the series of WFAS“Technical Benchmark of Acupuncture and Moxibustion”in better understanding and applying the standard,thereby enhancing the quality,practicability,operability,and international applicability of the series standards.
基金This paper is a phased result of“Research on the Important Issues in Compiling the GRCL,”a major project of the Humanities and Social Science Fund,Ministry of Education(15JJD820009).
文摘The General Provisions of Civil Law(民法通则),formulated in the early days of reform and opening up,was a special law that set out the basic principles or rules of civil law,defining civil subjects,civil legal acts and the agency system,declaring the civil rights enjoyed by civil subjects,establishing a relatively complete system of civil liability system,and so on.It kindled awareness of civil rights among the mass of the population,ensured China’s rapid economic and social development,and laid down a basic framework and content for the civil code,so holds an important position in contemporary Chinese history.But with the development of the economy and society,civil law has had to change with the times.Civil law jurisprudence injects theoretical support into contemporary civil law legislation,and the blueprint for law based governance provides a powerful impetus to the historic leap forward of contemporary Chinese civil law,providing the necessary conditions for the codification of civil law.The completion of the General Rules of Civil Law(民法总则)answers the requirements of the economic,humanist and legal character of the times,demonstrates the humanist stance and spirit of the civil code,rises to the challenge of modern scientific and technological development,and ensures people’s enjoyment and control of their new-style rights and their objective forms.This signifies that the GPCL has accomplished its historical task and civil law in contemporary China has realized a historic leap forward,laying a foundation for the compilation of the Chinese civil code,including the specific provisions of the framework and the contents of its individual parts.
文摘Let TA(f)=integral form n= to 1/2(P_~n(x) + P_b^n(x))dx and let TM(f)=integral form n= to P_((+b)/2)^(n+1)(x)dx, where P_c^n denotes the Taylor polynomial to f at c of order n, where n is even. TA and TM are reach generalizations of the Trapezoidal rule and the midpoint rule, respectively. and are each exact for all polynomial of degree ≤n+1. We let L(f) = αTM(f) + (1-α)TA(f), where α =(2^(n+1)(n+1))/(2^(n+1)(n+1)+1), to obtain a numerical integration rule L which is exact for all polynomials of degree≤n+3 (see Theorem l). The case n = 0 is just the classicol Simpson's rule. We analyze in some detail the case n=2, where our formulae appear to be new. By replacing P_(+b)/2)^(n+1)(x) by the Hermite cabic interpolant at a and b. we obtain some known formulae by a different ap- proach (see [1] and [2]). Finally we discuss some nonlinear numerical integration rules obtained by taking piecewise polynomials of odd degree, each piece being the Taylor polynomial off at a and b. respectively. Of course all of our formulae can be compounded over subintervals of [a, b].
文摘Based on composite materials, the equivalent elastic-plastic constitutive equations of multiphase solid are researched. According to the suggested definition of. constitutive equivalence it is demonstrated that the multiphase solid, composed of several kinds of homogeneous elastic-plastic media that conform to the generalized normality rule, has the same type of constitutive equations as its constituents have that also conform to the generalized normality rule.
文摘This article explores the efforts of Latin America and the Caribbean(LAC) countries in addressing challenges related to international tax planning andcompliance for multinational companies.It highlights the importance of corporateincometax (CIT)in theregion,theadoption of oECD's BEPS Action Plan,and theevolution of transfer pricing (TP) regimes.The article also examines anti-abuse measures,the implementation of General Anti-Avoidance Rules (GAARs),and the complexitiesfaced by tax administrations in a globalized and digitalized economy.Whilesignificant progress has been made, the article underscores the need for innovativereforms to enhance compliance,reduce disputes and strengthen enforcement on thesideof thetaxadministrations.
