The digital business model emerges as a new business model and gradually penetrates global industries, and countries are putting in place various digital strategies to support their development. As one of the important tools, taxation strategies are highly expected by countries, which not only describe the economic development pattern of a country but also show the digital leadership of a country. Some countries have introduced their own unilateral digital services tax to govern their digital business models, while others have looked (...) more to the global minimum tax, resulting in the current situation of both a unilateral digital services tax and a global minimum tax. However, both of them are of great reference value for the tax governance of digital business models. This paper compares the development history of digital tax strategies, categorizes, and analyzes the design logic of existing digital tax strategies, and takes China, one of the major digital economy countries, as an example to propose China’s digital tax strategies by drawing on international experience. We set an example for the design of digital economy tax strategies for countries around the world so that they can manage digital business models more efficiently. (shrink)

ObjectiveBasic combat training is a kind of necessary high-intensity training to help each military recruit convert into a qualified soldier. In China, both the physical fatigue and passive psychological state have been observed in new recruits during BCT. However, after same-intensity training, the degree of fatigue and passive mood vary among recruits. Therefore, this study aimed to explore the effect of BCT on mood state of recruits with different physical fitness levels from a perspective of fatigue.Materials and methodsBefore and after (...) BCT, the degree of fatigue and mood state of participants were evaluated via the Borg Rating of Perceived Exertion Scale and Profile of Mood States Questionnaire immediately after 20 push-ups as RPE and POMS scores [total mood disturbance, passive mood and positive mood ]. The participants were divided into two groups according to the RPE score measured after BCT: group 1: RPE score after BCT < 13 and group 2: RPE score after BCT ≥ 13.ResultA total of 564 recruits were included. After BCT, in group 1, TMD and passive mood Ttension, Tfatigue, Tdepression, Tconfusion declined significantly, but positive mood both increased significantly ; while in group 2, only Tanger and Testeem increased significantly.ConclusionBCT could alleviate passive mood and add to positive mood for recruits with better physical fitness, while had no ameliorative effects on or even deteriorate most of the passive mood for recruits with worse physical fitness. (shrink)

Compared with traditional technological innovation modes, green technology innovation is more targeted for low carbon development and critical support for countries worldwide to combat climate change. The impact of green technology innovation on carbon emissions is considered in terms of fixed effect and mediating effect models through industrial structure upgrading. For this purpose, the sample dataset of 30 provincial administrative areas in China from 2008 to 2020 is employed. The results demonstrate that green technology innovation exerts significantly inhibitory effects on (...) carbon emissions, whose conclusion still holds after removing municipalities and replacing the dependent variable. Industrial structure upgrading is vital for green technology innovation to diminish carbon emissions. There is significant regional heterogeneity in the effects of green technology innovation on carbon emissions, i.e., the direct and indirect impact of green technology innovation on carbon emission reduction is significant in the eastern-central area, but its effect is insignificant in the western region. Therefore, it is essential to realize carbon emission reduction by further bolstering green technology innovation and accelerating industrial structure upgrading to fulfill the synergy of technology and structure. (shrink)

本书是我国学者全面系统地阐述杜威学术思想的第一部专著,对杜威的哲学思想和教育思想做出实事求是的评价。.

本书包括:与时俱进的马克思主义哲学、我们生活在物质的世界、世界的联系和发展、我们对世界的认识、社会的存在和发展的等内容。.

在宋儒學脈自二程至黃幹一系師承的啟發下，本書稿連續性地縱觀明儒學脈的師承進路，延著吳溥、楊溥—吳康齋—陳白沙—湛甘泉—唐一庵—許敬庵—劉念台不間斷的時間線索，圍繞明代諸儒的核心範疇與核心概念“至善性體 ”展開，試圖在陽明心學于明朝大瀾、大明與大傳播的框架外，找尋明儒學脈的新線索，發現有明一朝中國學術內在邏輯成長的新視野。.

本书包括人的多样性、文化与人类文明;全球一体化;人类文明及其整合:多样性的统一;中国文化模式的生存论阐释;差异与沟通;走向多样性等六章。.

本书以多元的视角讨论前沿文艺作品,从关注,对话,名家,锐评,艺海等多个板块共18篇文章展开对当代艺术的讨论,收录了浙江戏剧一度创作中存在的问题,深刻的真实,传统戏曲与现代多媒体技术等文章.

本书饱蘸着我军军魂所赋予我们的激情,与战友们一起追忆我军以往的辉煌历程,讴歌我军当今的伟大壮举,憧憬我军未来的丰功伟绩,漫议军人的理想、信仰、道德、信念、气节、情操、奉献、价值。.

本书以自由的两种类型为基点, 在着力分析了自由和自由主义的内涵、自由主义的演进思路的基础上, 运用历史尤其是思想史的研究方法, 对英国革命时期、启蒙时代至19世纪中叶西欧自由主义思潮演变的轨迹做了细致的梳理和分析.

本书考察西方马克思主义理论有关政治与美学关联问题的思想成果,对于重视政治伦理、在文艺与政治关系上走过弯路的中国美学来说,西方马克思主义提供了非常重要的参照系。.

本书分为上、中、下三篇,分别为“夹缝中的哲学”、“世纪转换中的马克思主义”、“哲学社会科学繁荣之路”。.

Ben shu quan mian chan shu zhu xi de li xue yu ke xue si xiang,Te bie jiu zhu xi zhong shi zi ran yan jiu,Shen ru ke xue tan suo,Chuang xin ke xue si xiang,Chuan bo zi ran zhi shi yi ji zhu xi li xue de ke xue jia zhi zhan kai ju ti de lun shu,Chong fen ken ding zhu xi ke xue si xiang dui yu hou shi ke ji fa zhan de zhong yao zuo yong,Yi (...) qi dui jin tian de ke ji yu wen hua de fa zhan zhu ru yuan tou huo shui. (shrink)

Ben shu yi Wang Yangming di zi Zou Dongkuo wei yan jiu dui xiang, zhuo zhong tan tao qi si xiang jie gou he nei han, bing jiang dui qi ge ti zhe xue si xiang de yan jiu na ru dao zheng ge Yangming xue fen hua, yan bian de li shi jin cheng zhong lai que ding qi ge ti de si xiang shi ding wei, jie yi kao cha qi ge ti de si xiang te se he (...) zheng ge Yangming xue zai zhong wan Ming de fa zhan te dian. (shrink)

Du Weiming xian sheng shi dang dai yan jiu he chuan bo ru jia wen hua de zhong yao si xiang jia. Ta 1940 nian chu sheng yu Kunming, xian hou qiu xue yu Taiwan dong hai da xue he Meiguo Hafo da xue, ren jiao yu Pulinsidun da xue, Bokeli Jiazhou da xue. Zi 1981 nian, Du Weiming xian sheng yi zhi zai Hafo da xue Dong Ya xi dan ren li shi ji zhe xue jiao shou,qi jian huo (...) xuan Meiguo ren wen she hui ke xue yuan yuan shi, hai ceng dan ren Hafo Yanjing xue she she zhang. Chang qi yi lai, Du Weiming xian sheng zhi li yu ru xue di 3 qi fa zhan, quan shi Zhongguo wen hua, fan si xian dai jing shen, chang dao wen ming dui hua, zai hai nei wai xiang you hen gao de xue shu sheng yu. Du xian sheng fei chang re xin Zhongguo you xiu chuan tong wen hua zai ben tu de chuan bo, duo ci hui guo can jia jiao yu he xue shu jiao liu huo dong. Ta yu Beijing da xue you zhe te shu de yuan fen,zao zai 1985 nian jiu lai Beijing da xue jiang shou ru jia zhe xue. Zui jin Du Weiming xian sheng yi zheng shi shou pin wei Beijing da xue gao deng ren wen yan jiu yuan yuan zhang. (shrink)

Zou Rong received a classical education but, uninterested in an official career and frustrated by the irrelevance of his schooling to the day's issues, traveled to Japan in 1901 to further his studies. There he wrote The Revolutionary Army, which was published in Shanghai after his return to China in 1903. The Revolutionary Army, which was scathingly critical of the Manchu rulers of China, enraged government authorities who sought his immediate arrest. Zou was protected by authorities of the International Settlement (...) in Shanghai, and eventually sentenced to only two years in jail. Be this as it may, Zou contracted an illness in prison and died in April of 1905. The Revolutionary Army is far more than an anti-Manchu racist tract. It advocates political and social revolution, and Zou's account of the justification for and goals of these revolutions rests in no small part on natural rights and independence, as discussed in the two chapters from the work that we translate here. (shrink)

In addition to monocentric eukaryotes, which have a single localized centromere on each chromosome, there are holocentric species, with extended repeat‐based or repeat‐less centromeres distributed over the entire chromosome length. At least two types of repeat‐based holocentromeres exist, one composed of many small repeat‐based centromere units (small unit‐type), and another one characterized by a few large centromere units (large unit‐type). We hypothesize that the transposable element‐mediated dispersal of hundreds of short satellite arrays formed the small centromere unit‐type holocentromere in Rhynchospora (...) pubera. The large centromere unit‐type of the plant Chionographis japonica is likely a product of simultaneous DNA double‐strand breaks (DSBs), which initiated the de novo formation of repeat‐based holocentromeres via insertion of satellite DNA, derived from extra‐chromosomal circular DNAs (eccDNAs). The number of initial DSBs along the chromosomes must be higher than the number of centromere units since only a portion of the breaks will have incorporated eccDNA at an appropriate position to serve as future centromere unit sites. Subsequently, preferential incorporation of the centromeric histone H3 variant at these positions is assumed. The identification of repeat‐based holocentromeres across lineages will unveil the centromere plasticity and elucidate the mechanisms underlying the diverse formation of holocentromeres. (shrink)

B a c k g r o u nd. The article critically examines the concept of peace in the context of the Sino-Soviet Treaty of Friendship, Alliance and Mutual Assistance. This study delves into the historical, diplomatic, and philosophical dimensions of the Treaty between the Soviet Union and the People's Republic of China in the mid-twentieth century. M e t h o d s. The study is based on a systematic analysis of the original documents of the Sino-Soviet Treaty and (...) other primary sources that record the context and content of the agreement. The article uses a comprehensive analysis of primary sources, diplomatic correspondence, political discourse, and philosophical narrative to illuminate various interpretations and implementations of the treaty's peace provisions. Analyzing the philosophical basis of the agreement, it is taken into account how the ideas and concepts of friendship, union and mutual assistance were interpreted in the philosophical context of both countries. The article uses methods of comparative analysis to establish common and distinctive features between the ideology of the Sino-Soviet Treaty. Re s u l t s. The study provides valuable information about the geopolitical dynamics of the 20th century, shedding light on how the two major communist powers managed their diplomatic relations. By examining the ideological underpinnings and practical implications of the Treaty's peace-oriented provisions, the article contributes to understanding the broader landscape of international relations in this dynamic period. C o n c l u s i o n s. The study provides important information about the geopolitical dynamics of the 20th century, revealing how the two leading communist states managed their diplomatic relations. The article also considers the prospects for the development of dynamics between the Soviet Union and the People's Republic of China, examining the difficulties and problems that arose in maintaining peaceful relations between powerful states with common political ideologies based on the principles of Marxism. Analyzing the ideological foundation and practical consequences of the peacekeeping principles in the treaty, the article contributes to a better understanding of the broad context of international relations and philosophical narrative. (shrink)

本书从原则指导、规律制度、方法艺术、心理疏导和提高素质等五个方面,比较系统、完整而又深刻细致地分析了部队基层经常性思想工作。.

Imaginative immersion refers to a phenomenon in which one loses oneself in make-believe. Susanna Schellenberg says that the best explanation of imaginative immersion involves a radical revision to cognitive architecture. Instead of there being an attitude of belief and a distinct attitude of imagination, there should only be one attitude that represents a continuum between belief and imagination. -/- We argue otherwise. Although imaginative immersion is a crucial data point for theorizing about the imagination, positing a continuum between belief and (...) imagination is neither necessary nor sufficient for explaining the phenomenon. In addition, arguing against Schellenberg’s account reveals important but underappreciated lessons for theorizing about the imagination and for interpreting boxological representations of the mind. (shrink)