1,723,035 research outputs found
A Study of "Yu-lan-pen"
Full text linkapplication/pdfThis paper intends to give one interpretation of the origin of the word `Yu-lan-pen (孟蘭盆) '. There are varying opinions about this problem. One is that `Yu-lan-pen (孟蘭盆)' is a copied sound from `ullambana' (a word in Sanskrit, which means "hung topsy-turvy" ) into Chinese characters. Another is `Yu-lan-pen (孟蘭盆)' means "a vessel" , or "a tray" . I support the latter, and I present some bases from Vinaya-pitaka, Buddhist religious commandements
[Yu lan] pen jing zan shu [盂 蘭] 盆 經 讚述.
No full textPen jing zan shu 盆 經 讚 述, cf. Yu lan pen jing zanshu.Yu lan pen jing zan shu 盂 蘭 盆 經 讚 述Numérisation effectuée à partir d'un document original.[Commentaire du Yu lan penjing 盂 蘭 盆 經, (T .685)] J. 1, déb. manque. Titre final : Pen jing zanshu juan yi 卷 一. Éd. T .2781, vol. 85, pp. 540 a-543 c. Bonne écr., petits car. semi-cursifs.Encre tantôt foncée, tantôt pâle. Rares additions. Corrections en surcharge etplusieurs ratures. 212 col. en tout. 28 col. par f., 23 à 27 car. par col.Marges sup. 1,5 à 2 cm, inf. 1,5 à 1,8 cm. Réglure
Rainfall conditions for the initiation of debris flows during typhoon morakot in the chen-yu-lan watershed in central taiwan
Full text linkIn the August of 2009, Typhoon Morakot brought heavy rainfall and caused several landslides, floods and debris flows in central and southern Taiwan. This work presents the critical rainfall conditions for the initiation of debris flows in the Chen-Yu-Lan watershed of central Taiwan during the action of Typhoon Morakot, where had many severe debris-flows events during the actions of Typhoon Herb in 1996 and Typhoon Toraji in 2001. Thirty-seven debris flow events induced by the heavy rainfalls brought by Typhoon Morakot in the Chen-Yu-Lan watershed were identified by the examination of aerial photographs and field investigations. The rainfall conditions, including the rainfall intensity, the cumulative rainfall, the rain-fall intensity duration curve and the return period of the rainfall, for debris- flows initiation were analyzed and compared with the rainfall conditions of historical debris- flows events in the watershed. The average rainfall intensity that triggered abundant debris ows in the watershed were determined and the relation between the density of debris- flows occurrence and the rainfall characteristics were also presented
FIGURE 11 in Pollen morphology of Youngia and six related genera (Asteraceae: Cichorieae) and its systematic significance
No full textFIGURE 11. Partial enlarged SEM micrographs of pollen grains of Youngia. A. Y. simulatrix. B. Y. paleacea.Published as part of Peng, Yu-Lan, Gao, Xin-Fen & Peng, Lu, 2013, Pollen morphology of Youngia and six related genera (Asteraceae: Cichorieae) and its systematic significance, pp. 39-62 in Phytotaxa 139 (1) on page 57, DOI: 10.11646/phytotaxa.139.1.2, http://zenodo.org/record/509974
Synotis jinshajiangensis (Asteraceae: Senecioneae), a new species from northwestern Yunnan, China
No full textLiu, Yu-Lin, Zhu, Xin-Xin, Peng, Yu-Lan, Tang, Ming (2021): Synotis jinshajiangensis (Asteraceae: Senecioneae), a new species from northwestern Yunnan, China. Phytotaxa 478 (1): 162-170, DOI: 10.11646/phytotaxa.478.1.12, URL: http://dx.doi.org/10.11646/phytotaxa.478.1.1
Sejarah ringkas filsafat Cina : sejak confucius sampai han Fei Tzu/ Fung Yu-Lan
No full textviii, 221 hal.; 22 cm
The antecedents and consequences of electronic invoice in China from a tax perspective / Qi Yu Lan
Full text linkThe purpose of this study is to examine the factors that affect the adoption of electronic invoice and in return the consequences of these factors on tax compliance process efficiency of companies in China. A questionnaire survey was distributed to 276 users who adopted electronic invoice and partial least squares regression was used to analyze the data. This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoice. Furthermore, we also found that the adoption of electronic invoice have a positive impact on the efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoice can have a mediating effect between adoption and tax compliance process efficiency. This study has some limitations because it only explores these influencing factors on companies that has adopted electronic invoice. Future research will be carried out to distinguish between adopters and non-adopters. The results of this study can guide tax authorities and other electronic invoice suppliers to promote the adoption of electronic invoice. This study contributes to the electronic adoption literature by examining antecedents that have consequences on tax compliance processes efficiency
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