论国际税收争议解决程序中的SDR

目前，各国一般通过相互协商程序解决国际税收争议。然而，由于相互协商程序存在着某些缺陷，不能保证国际税收争议一定得到解决。因此，在相互协商程序之外，需要一种补充性争议解决方式（SDR）。国际税收争议解决程序中的SDR包括调解、咨询意见和仲裁，其中又以仲裁最具发展潜力。如果各国能在税收协定中规定强制仲裁，就能保证国际税收争议的积极解决，从而为国际贸易和国际投资创造良好的税收环境。     

2002年OECD国家石油市场半年回顾

经济合作与发展组织国家（OECD）为世界主要的石油消费地区,其石油消费量约占世界总量的62％。本文介绍了OECD国家石油的资源、生产与消费、贸易和储备现状。     

Sorption of the cyanobacterial toxins cylindrospermopsin and anatoxin-a to sediments

The occurrence of the cyanobacterial toxins anatoxin-a (ATX) and cylindrospermopsin (CYN) in surface waters has been reported throughout the world. Beside degradation, sorption is an important pathway for toxin elimination if these resources are used for drinking water production via sediment passage. However, to date studies that systematically investigated sorption of these toxins onto sediments are lacking. Therefore, the aim of our work was (i) to determine the adsorption coefficients of ATX and CYN according to the Freundlich and Langmuir model for sediments of various textures and (ii) to derive sorption-relevant sediment characteristics. We determined sorption parameters in air-dried samples of eight differently textured sediments using batch experiments. Results for both toxins showed best fits with the Langmuir model. Organic C proved to be the main sediment parameter determining CYN sorption. There was no or little CYN sorption on sandy and silty sediments (0-39 μg kg⁻¹), respectively, presumably due to charge repulsion from the negatively charged surfaces. Sorption of ATX (max. sorbent loading ranging from 47 to 656 μg kg⁻¹) was much stronger than that of CYN (max. sorbent loading ranging from 0 to 361 μg kg⁻¹) and predominantly controlled by clay and to a minor degree also by organic C and silt. While ATX sorption to most sediments occurred mainly through cation exchange this mechanism played only a minor role in CYN sorption to organic C. Hence, high mobility for CYN and moderate mobility for ATX during sediment passage has to be expected.     

Carbon dioxide emission from the Turkish electricity sector and its mitigation options

In this study, electricity generation associated CO₂ emissions and fuel-specific CO₂ emission factors are calculated based on the IPCC methodology using the data of fossil-fueled power plants that ran between 2001 and 2008 in Turkey. The estimated CO₂ emissions from fossil-fueled power plants between 2009 and 2019 are also calculated using the fuel-specific CO₂ emission factors and data on the projected generation capacity of the power plants that are planned to be built during this period. Given that the total electricity supply (planned+existing) will not be sufficient to provide the estimated demand between 2011 and 2019, four scenarios based on using different fuel mixtures are developed to overcome this deficiency. The results from these scenarios show that a significant decrease in the amount of CO₂ emissions from electricity generation can be achieved if the share of the fossil-fueled power plants is lowered. The Renewable Energy Scenario is found to result in the lowest CO₂ emissions between 2009 and 2019. The associated CO₂ emissions calculated based on this scenario are approximately 192 million tons lower than that of the Business As Usual Scenario for the estimation period.     

Assessment study of the coupled code RELAP5/PARCS against the Peach Bottom BWR turbine trip test

The modeling of complex transients in nuclear power plants (NPP) remains a challenging topic for best estimate three-dimensional coupled code computational tools. This technique is, nowadays, extensively used for simulating transients that involve core spatial asymmetric phenomena and strong feedback effects between core neutronics and reactor loop thermal–hydraulics. In this framework, the Peach Bottom BWR turbine trip experiment 2 is considered. The test involves a rapid positive reactivity addition into the core generated by a water hammer load. To perform a numerical simulation of such phenomenon a reference case was calculated using the coupled code RELAP5/PARCS. An overall data comparison shows good agreement between calculated and measured pressure wave trend in the core region. However, the predicted power response during the excursion phase did not match correctly the experimental tendency. For this purpose, a series of sensitivity analyses have been carried out to identify the most probable reasons of such discrepancy. It was found out that the uncertainties related to the cross-sections modeling and to the thermal–hydraulic closure relationships are the main source of the incorrect power feedback response during the transient.     

In vivo toxicological evaluation of barium-doped bioactive glass in rats

Bioactive glasses (BGs) are inorganic biomaterials with several FDA-approved marketed products, mainly for orthopedic and dental applications. However, in the last few decades, the soft tissue regenerative potential of BGs has also been established preclinically, and its clinical translation requires elaborate in vivo toxicity studies for future biomedical applications. Thus, in the present study, we evaluated the comparative acute and sub-acute toxicity of orally administered barium-doped BG (BaBG) with 45S5 in rats. The lethal dose (LD₅₀) of BaBG and 45S5 was more than 2000 mg/kg body weight (b.w.), with no mortality at the highest dose tested. The oral acute toxicity study was performed at doses of 300 and 2000 mg/kg b.w. according to OECD 423. The organ coefficients of vital organs and histological analysis affirmed the safety profile of BaBG. Moreover, various biochemical indices like alanine aminotransferase (ALT), aspartate aminotransferase (AST), alkaline phosphatase (ALP), creatinine, and CK-MB confirmed that BaBG did not cause organ toxicity at all doses tested. Similarly, the repeated dose 28-days sub-acute toxicity study was performed according to OECD 407 at doses 50, 500, and 1000 mg/kg b.w. There was no alteration in the hematological parameters, which ascertains that BaBG had no toxic effects on the hematopoietic centers like 45S5. Furthermore, there was no observed neuro-behavioral toxicity of 45S5 and BaBG. Thus, these findings confirm that BaBG is non-toxic and can be used for therapeutic applications in different disease models.     

Endogenous dynamics between R&D,ICT and economic growth: Empirical evidence from the OECD countries

Intensification of research and development (R&D) and the information and communication technology (ICT) infrastructure have been regarded as important drivers for sustained economic growth across the globe. In this study, using a panel vector autoregressive model, we examine the endogenous relationships between R&D, ICT infrastructure development and economic growth in the OECD countries between 1961 and 2018. The empirical results show that both R&D and ICT infrastructure development contribute to long-term economic growth in the OECD countries. The short-run dynamics show that complex inter-relationships between these variables exist. The key insight from this study is that to attain sustained economic growth, policymakers in the OECD economies should put in place an integrated framework that takes into consideration co-development policies pertaining to R&D investment, ICT diffusion and economic growth-enhancing initiatives.     

Internet use and insurance growth: evidence from a panel of OECD countries

This empirical study aimed to investigate the effect of internet use on the demand for insurance using a sample of OECD countries during the period from 2007 to 2017. We employed a battery of panel data models, taking into account various unusual patterns, such as heterogeneity. This study contributes to the technological innovations and communication literature at different stages of the provision and development of life and non-life insurance activities. The empirical results show that internet use positively affects non-life insurance activities. This finding is well recognised by several estimated static and dynamic panel models. Conversely, the empirical investigation revealed no global impact of internet use on the demand for life insurance. Lastly, an assessment of traditional life insurance models demonstrated significant impacts of several socio-economic variables on the life insurance line of business.     

Uncertainty and sensitivity analyses of the Kozloduy pump trip test using coupled thermal–hydraulic 3D kinetics code

The modeling of complex transients in nuclear power plants (NPP) remains a challenging topic for best estimate three-dimensional coupled code computational tools. This technique is, nowadays, extensively used since it allows decreasing conservatism in the calculation models and performs more realistic simulation and more precise consideration of multidimensional effects under complex transients in NPPs. Therefore, large international activities are in progress aiming to assess the capabilities of coupled codes and the new frontiers for the nuclear technology that could be opened by this technique. In the current paper, a contribution to the assessment and validation of coupled code technique through the Kozloduy VVER100 pump trip test is performed. For this purpose, the coupled RELAP5/3.3-PARCS/2.6 code is used. The code results were assessed against experimental data. Deviations between code predictions and measurements are mainly due to the used models for evaluating and modeling of the Doppler feedback effect. Further investigations through the use of two “antagonist” uncertainty GRS and the CIAU methods, were considered in order to evaluate and quantify the origin of the observed discrepancies. It was revealed on one hand that relative error quantification discrepancies exist between the two approaches, and further enhancements for both methods are needed.     

《OECD展望：高等教育至2030》述评

为把握高等教育未来发展趋势,经济合作与发展组织先后发布了《OECD展望：高等教育至2030》（第一卷和第二卷）。第一卷主要分析人口变化趋势对高等教育的影响,第二卷预测了从现在到2030年之间全球化背景下高等教育的发展趋势。《OECD展望：高等教育至2030》体现了强烈的问题意识、明确的政策导向、实证的研究方法、综合的研究观点和专门化的理论思考等价值取向。同时,对我国高等教育的发展具有借鉴意义：积极应对适龄人口变化对高等教育的影响、坚定不移推动高等教育国际化、切实提高高等教育质量。