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Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States. However, China’s rapid and somewhat chaotic economic transformation has made the task of taxing M&A transactions in a consistent and prudent manner difficult, leading to a patchwork of fragmented rules that are hard to grasp not only for taxpayers but even for tax professionals and tax officials. Responding to this complex situation, this groundbreaking book explores in detail how income derived from M&A transactions is taxed in China. Using empirical studies in order to provide a first-hand understanding of the context in which th...
Remote Sensing is of paramount importance for Earth Observation to monitor and analyze the Earth’s vital signs. In this Special Issue are reported the latest research results involving active optical remote sensing instruments, both from ground-based to satellite platforms, that are involved in analyzing the vertical and horizontal aerosol and cloud distribution, other than their geometrical, optical and microphysical properties. Those active optical remote sensing techniques are also very useful in determining pollutant dispersion and the dynamics inside the boundary layer. The published studies put in evidence the hidden mechanisms on how pollution from the source is advected transnationally in other countries and the interaction with local meteorology.
The three-volume sets constitute the refereed proceedings of the 15th International Conference on Knowledge Science, Engineering and Management, KSEM 2022, held in Singapore, during August 6–8, 2022. The 169 full papers presented in these proceedings were carefully reviewed and selected from 498 submissions. The papers are organized in the following topical sections: Volume I:Knowledge Science with Learning and AI (KSLA) Volume II:Knowledge Engineering Research and Applications (KERA) Volume III:Knowledge Management with Optimization and Security (KMOS)
This two-volume set LNCS 14017 - 14018 constitutes the thoroughly refereed proceedings of the 20th International Conference on Engineering Psychology and Cognitive Ergonomics, EPCE 2023, held as part of HCI International 2023 which took place in Copenhagen, Denmark, during July 23-28, 2023. A total of 1578 papers and 396 posters have been accepted for publication in the HCII 2023 proceedings from a total of 7472 submissions. The papers included in the HCII-EPCE volume set were organized in topical sections as follows: Part I: Stress, fatigue, and mental workload; human performance and error management; resilience and performance in demanding contexts. Part II: Human factors in aviation; human factors in operations management; human-centered design of autonomous systems.
An update of the definitive annual reference source in the field of aluminum production and related light metals technologies, a great mix of materials science and practical, applied technology surrounding aluminum, bauxite, aluminum reduction, rolling, casting, and production.
This book constitutes the refereed proceedings of the 24th International Conference on DNA Computing and Molecular Programming, DNA 24, held in Jinan, China, in October 2018. The 12 full papers presented were carefully selected from 14 submissions. Research in DNA computing aims to draw together mathematics, computer science, physics, chemistry, biology, and nanotechnology to address the analysis, design, and synthesis of information-based molecular systems. The papers were sought in all areas related to biomolecular computing, including: algorithms and models for computation on biomolecular systems; computational processes in vitro and in vivo; molecular switches, gates, devices, and circuits; molecular folding and self-assembly of nanostructures; analysis and theoretical models of laboratory techniques; molecular motors and molecular robotics; information storage; studies of fault tolerance and error correction; software tools for analysis, simulation, and design; synthetic biology and in vitro evolution; and applications in engineering, physics, chemistry, biology, and medicine.