212 research outputs found
The Complexity of Religious Traditions in Quanzhou 泉州 under Mongol Rule: An Inscription from Chunyang 純陽 Cave in Mt. Qingyuan 清源, Quanzhou
No full textThis paper discusses the complexity of the religious traditions in Quanzhou (Fujian, China), the largest international trade port under Mongol rule. The contribution of presumed Persian Muslim Pu Shougeng 蒲壽庚to the reconstruction of a Taoist-Buddhist shrine was taken as the case study. The external conditions surrounding his composite religious act (beyond private beliefs) were also observed in terms of individual goals, backgrounds, and social networks. For this purpose, the author presents the Chinese stone inscription from Quanzhou (in Fujian, China) titled “Zhong jian Qingyuan Chunyang dong ji 重建清源純陽洞記 (Record of Reconstruction of the Chunyang Cave in Qingyuan Mountain),” dated to the fourth year of Hou-Zhiyuan 後至元 (1338) during the Yuan period
Chromium isotope fractionation during magmatic processes of island arc basalts
No full texthttp://dx.doi.org/10.13039/501100015956 Special Project for Research and Development in Key Areas of Guangdong Provincehttp://dx.doi.org/10.13039/501100001809 National Natural Science Foundation of Chinahttp://dx.doi.org/10.13039/501100012166 National Key Research and Development Program of Chin
Business Model Innovation in the Trading Card Grading Industry: Cross-National Insights from Pokémon Trading Card Game and Non-fungible Tokens
No full textThis study examines how firms in the Pokémon Trading Card Game (PTCG) grading industry adapt their business models in response to digital disruption. We employ a qualitative multiple-case design, investigating three leading grading companies – PSA (United States), CCIC (China), and SQC (Thailand) – through 30 in-depth interviews and supplemental document analysis. The findings reveal divergent strategies shaped by both dynamic capabilities and institutional contexts. PSA leverages scale and AI technology to enhance efficiency, CCIC focuses on legitimacy and incremental improvements under regulatory constraints, and SQC pursues exploratory digital initiatives (e.g., NFT-linked trials) to co- create value with its community. These patterns highlight the ambidexterity required for business model innovation in a digitizing niche service sector. The study contributes to business model innovation and digital transformation literature by demonstrating how national institutions and customer engagement influence innovation paths. Practical implications include lessons for balancing core business sustainability with transformative innovation in different regulatory environments
Strengthening ASEAN-Guangxi Trade Relations: Enhancing Regional Integration and Industrial Collaboration
No full textA complex array of global disruptions—including the COVID-19 pandemic, the US-China trade war, the Russia-Ukraine conflict, retaliatory tariffs, economic stagflation, supply chain breakdowns, and the rise of artificial intelligence technologies—has significantly challenged the foundational structure of regional economic development. This study investigates the key barriers hindering ASEAN–Guangxi trade from achieving sustainable and accelerated economic growth. Trade data from 2019 to 2024 were analyzed, and empirical data were collected through structured questionnaires administered to 200 business practitioners and policymakers across ASEAN member states and Guangxi. The data were processed and validated using the Statistical Package for the Social Sciences (SPSS). The results indicate that enhanced regional integration and the presence of positive spillover effects are pivotal in promoting sustainable trade relations between ASEAN and Guangxi. These findings offer actionable insights for companies operating in the region and serve as a valuable reference for policymakers and future researchers seeking to strengthen regional economic cooperation. This study contributes to the literature by identifying integration and spillovers as critical drivers of resilient regional trade amid contemporary global uncertainties
The role of tax law in mergers and acquisitions: a Chinese perspective
No full textPh.D.As China has emerged as one of the most vibrant mergers and acquisitions (M&A) markets, the income tax treatment of corporate reorganizations is attracting increasing attention from the public. The enactment of the Notice on Several Issues on the Enterprise Income Tax Treatment of Enterprise Reorganizations in 2009 has triggered heated debates on the efficacy of China's M&A taxation system. In the center of the debate lies the question of what kind of role tax law should play in M&A transactions.The Chinese government, on the one hand, is eager to use tax breaks to stimulate M&A transactions. On the other hand, it is very willing to follow Western tax theories to "modernize" China's tax system. The aggressive use of tax incentives clashes with the attempt to westernize the tax law, leading to a system full of inconsistencies and loopholes.As the problem has roots in the contradiction between fundamental tax policies, slight modifications to the current system are destined to achieve very little. This research applies a systematic approach to solving the problem. It examines a variety of taxation principles and demonstrates that tax neutrality should be the overarching guiding principle for taxing M&A transactions. Under the guidance of tax neutrality, this research offers an in-depth analysis of two major issues in China's M&A taxation system, one relating to the special tax treatment for M&A transactions and the other to the disparity in the tax treatment between different forms of M&A transactions. Based on the analysis, this research makes some recommendations for improving China's M&A taxation system.随着中国成为全球范围内并购重组活动最为活跃的国家之一，中国企业及其股东在并购重组中所面临的所得税问题越来越为公众所关注。自2009年财政部和国家税务总局颁布《关于企业重组业务企业所得税处理若干问题的通知》至今，中国的并购重组所得税制取得了长足的发展,但也引发了许许多多的争议。争议的核心在于：税法应在公司并购重组交易中起何种作用。很遗憾，迄今为止中国立法者对税法在并购活动中应当扮演的角色以及并购所得税制背后的逻辑缺乏清晰的认识。中国政府一方面渴望利用税收优惠去刺激并购市场的发展，但另一方面又在大规模借鉴西方税法理论对中国税制进行"现代化"改造。前述两种税收政策之间的巨大张力是现行制度中诸多混乱与漏洞的根源。如若无法妥善处理此种张力，任何对现行制度的修缮都将事倍功半。有鉴于此，本文决定对中国的并购重组所得税制展开系统性研究。本文首先剖析了一系列税法原则，证明税收中性原则应当成为中国并购重组所得税制的指导原则，并主张比照税收中性原则改进现行制度。以此为基础，本文深入分析了现行制度中的两个重大议题，即针对并购重组的特殊性税务处理以及对不同并购交易模式的差异化税收处理，并就完善中国并购重组所得税制提出了若干具体的建议。Zhang, Chunyang.Thesis Ph.D. Chinese University of Hong Kong 2019.Includes bibliographical references (leaves 210-224).Abstracts also in Chinese.Title from PDF title page (viewed on 23, December, 2020)
Photonic and magnetic dual responsive molecularly imprinted polymers preparation, recognition characteristics and.pdf
No full textParabens are alkyl esters of p-hydroxybenzoic acid and are used as antimicrobial preservatives in a range of consumer products, including cosmetics, pharmaceuticals, and foodstuffs. Despite their widespread use, prior to this study, paraben concentrations in foodstuffs from China and human dietary exposure to these chemicals have been unknown. In this study, concentrations of six parabens were determined in 13 categories of food samples (n = 282), including cereals and cereal products, meat, fish and seafood, eggs, dairy products, bean products, fruits, vegetables, cookies, beverages, cooking oils, condiments, and others, collected from nine cities in China. Almost all (detection rate: 99%) food samples contained at least one of the parabens analyzed, and the total concentrations (Sigma Parabens; sum of six parabens) ranged from below limit of quantification (LOQ) to 2530 ng/g fresh weight, with an overall mean value of 39.3 ng/g. Methyl paraben (MeP), ethyl paraben (EtP), and propyl paraben (PrP) were the major paraben analogs found in foodstuffs, and these compounds accounted for 59%, 24%, and 10%, respectively, of Sigma Paraben concentrations. Although the mean concentrations of Sigma Parabens varied among different categories of food items (from 0.839 ng/g in beverages to 100 ng/g in vegetables), the concentrations were not statistically significant among the 13 food categories, including canned foodstuffs. Estimated daily intake (EDI) of parabens was based on the measured concentrations in foods and the corresponding daily food ingestion rates. The mean and 95th percentile values for EDI were 1010 and 3040 ng/kg body weight (bw)/day for adult men and 1060 and 3170 ng/kg bw/day for adult women, respectively. (C) 2013 Elsevier Ltd. All rights reserved.Parabens are alkyl esters of p-hydroxybenzoic acid and are used as antimicrobial preservatives in a range of consumer products, including cosmetics, pharmaceuticals, and foodstuffs. Despite their widespread use, prior to this study, paraben concentrations in foodstuffs from China and human dietary exposure to these chemicals have been unknown. In this study, concentrations of six parabens were determined in 13 categories of food samples (n = 282), including cereals and cereal products, meat, fish and seafood, eggs, dairy products, bean products, fruits, vegetables, cookies, beverages, cooking oils, condiments, and others, collected from nine cities in China. Almost all (detection rate: 99%) food samples contained at least one of the parabens analyzed, and the total concentrations (Sigma Parabens; sum of six parabens) ranged from below limit of quantification (LOQ) to 2530 ng/g fresh weight, with an overall mean value of 39.3 ng/g. Methyl paraben (MeP), ethyl paraben (EtP), and propyl paraben (PrP) were the major paraben analogs found in foodstuffs, and these compounds accounted for 59%, 24%, and 10%, respectively, of Sigma Paraben concentrations. Although the mean concentrations of Sigma Parabens varied among different categories of food items (from 0.839 ng/g in beverages to 100 ng/g in vegetables), the concentrations were not statistically significant among the 13 food categories, including canned foodstuffs. Estimated daily intake (EDI) of parabens was based on the measured concentrations in foods and the corresponding daily food ingestion rates. The mean and 95th percentile values for EDI were 1010 and 3040 ng/kg body weight (bw)/day for adult men and 1060 and 3170 ng/kg bw/day for adult women, respectively. (C) 2013 Elsevier Ltd. All rights reserved
Smeared spectrum jamming suppression based on generalized S transform and threshold segmentation
No full textTheory research of seam recognition and welding torch pose control based on machine vision
No full textBailouts and bank runs: Theory and evidence from TARP
No full textDuring the recent financial crisis, there were bank runs right after government bailout announcements. This paper develops a global game model of information based bank runs to analyze how the announcement of bailouts affects investors' bank run incentives. The equilibrium probability of bank runs is uniquely determined. I conclude that before the announcement, the existence of such bailout policy reduces investors' bank run incentives, but after the announcement, investors may run on the bank, since such an announcement reflects the government's information about the bad bank asset. The empirical evidence from TARP is consistent with my theory. (C) 2013 Elsevier B.V. All rights reserved.EconomicsSSCI1ARTICLE169-1806
Erosion Behavior of Sand-Silt Mixtures: Revisiting the Erosion Threshold
No full textThe erosion threshold, beyond which bed sediments start to move, is a key parameter describing sediment transport processes. For silt-dominated mixtures, in which the grain size is between sand and clay, existing experimental studies exhibit contradictory observations. That is, the erosion was either sand-like or clay-like, suggesting transitional erosion behavior. To explore the underlying mechanism of the transitional erosion behavior of silt-sized sediment, we revisited the topic of the erosion threshold of sand-silt mixtures by carrying out a series of erosion experiments for different bed compositions. The results suggest that there exists a critical silt content of approximately 35%, separating two domains. Below this critical value, the critical bed shear stress follows the Shields criterion, whereas above this value, the erosion threshold of a mixed bed increases abruptly and remains relatively constant with a further increase in silt content. By combining with existing data, we found that the proposed critical silt content acts as a tipping point, beyond which the mixed bed shifts from a sand-dominated to a silt-dominated domain. For the silt-dominated domain, a stable silt skeleton can be formed by attraction forces that resist erosion. However, the attraction forces are too weak to form a stable silt skeleton when the silt content is too small. Based on this finding, a modified critical bed shear stress formula is proposed for silt-dominated mixtures, which results in a better agreement with experimental data (an averaged bias of 10%), performing better than existing formulas (larger than 30%).Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Coastal Engineerin
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