境外投资纳税筹划案例

以下将通过示例对间接控股架构下的境外所得税抵免计算进行具体分析。 假定中国企业通过一家全资中间控股公司（例如香港公司,股息收入和汇出均不征收香港税）分别持有高税负国家（地区）（所得税税率30％）和低税负国家（地区）（所得税税率10％）的运营公司。     

香港发明快速确定禽流感新法

香港在1997年爆发全球首宗人类感染禽流感后，经过多年病毒化验的发展，香港卫生署建立一套快而准的禽流感病毒测试方法，可在3h确定患者是否感染禽流感。     

麦克米伦中学化学双语教材解读

结合《外教社——麦克米伦中学双语教材系列·化学》在香港的编写、使用情况,从化学、双语、编印3个侧面分别对这套教材进行介绍、分析和解读。     

Empirical Study on the Volatility of the Hang-Seng Index

We study the statistical properties of volatility of price fluctuation for the Hang-Seng index in the Hong Kong stock market, they are measured by locally averaging over a time window T, the absolute value of price change over a short time interval Δt. The data include minute-by-minute records of the Hang-Seng index from 3 January 1994 to 28 May 1997. We find that the cumulative distribution of the volatility is consistent with the asymptotic power-law behaviour, characterized by the power exponent μ= 2.12 ± 0.04, different from that found in the previous studies as μ≈3. The volatility distribution remains the same asymptotic power-law behaviour for the time scales from T = 10 rain to T - 80 rain. Furthermore, we investigate the volatility correlations by using the power spectrum analysis and detrended fluctuation analysis. Both the methods show a long-range power-law decay with the exponent α=0.636±0.002.     

第三届“世界华裔数学家大会”举行

2004年12月17日至22日，第三届“世界华裔数学家大会”在香港举行，来自世界各地的700多名数学学者出席了这次大会。     

杨振宁教授谈怎样学科学——对香港中学生的一次讲话

 首先,我想同大家讨论科学中的实验技能间题.对人类来说,科学毕竟有百分之九十是实验活动,科学的基础是实验.那些特别擅长动手的学生应该把握住自己的优势.因为他们凭这种本领往往超过他人,在某些适当的科学领域中做最有益和最重要的事情.我想强调一下,一个人的动手能力是一种天赋,因人迥异.我给大家讲讲我和我的儿子遇到的一件事.有一天,我们停车房的门推手坏了.我们俩爬上梯子,想查看一下停车房顶部的装置,哪里出了毛病.我们刚爬到那儿,他便说是一个小轮齿错位了.     

Indexing Non-merohedrally Twinned Crystals by Bruker＇sAPEX2 and Agilent＇s CrysAlis~（PRO）, an Example of a Crystal Structure That Can Be Refined through Either the PLATONRoute or the ＇HKLF 5＇ Route,and, Simultaneous Data Collection of Two Crystals in a Two-in-one Run

The first part of this report describes the data reduction of non-merohedrally twinned crystals measured on Bruker and Agilent area-detector diffractometers. The image frames of methyl-2-aminopyrazine-3-carboxylate were processed with APEX2 to furnish a set of overlapping diffraction indices that were used for solution and refinement. CrysAlisPRO was used for processing the frames of bis（diethyldicarbamato）nickel, which exists in monoclinic and tetragonal polymorphs, and in untwinned and twinned forms. In the second part, the crystal structure of [（3-formyl-4- hydroxyphenyl）methyl]triphenylphosphanium chloride was refined through the ‘HKLF 5＇（based on a combined set of diffraction indices） and PLATON（based on one set of diffraction indices） routes to give identical outcomes because the amount of overlap of the twin domains is small. For the third part, in a proof-of-concept investigation, the diffraction pattern of untwinned and twinned 4-{（E）-（4-aminophenyl）diazenyl]phenylamine was recorded simultaneously in one run; the three domains could be indexed and the crystal structure satisfactorily refined. The refinement was identical to those derived from independent measurements; the crystal structure features two independent centrosymmetric molecules, one of which is ordered and the other whole-molecule-disordered. This two-in-one run opens up the possibility that two or more crystals having different atomic compositions can be measured simultaneously if their reciprocal lattices do not overlap significantly.     

央企整体上市再探讨

在熟悉中国交建的国资分析人士眼里,香港资本市场备受推崇的中国交建,在A股市场IPO兵败如山倒、创造一系列不可思议的＂传奇＂,并不意外。在市场环境不佳的情况下,央企要做出牺牲。这成为分析人士给予中国交建IPO传奇的注释。     

2004年度力学科学处基金项目受理情况

为便于力学专家及时了解2004年度基金项目申请信息，将数理科学部力学科学处受理的面上项目、重点项目、国家杰出青年科学基金、海外及中国香港、澳门特别行政区青年学者合作研究基金项目的申请情况做一介绍．     

香港青马桥抗震分析

对香港青马桥的地震反应分析表明，地震地面运动的空间变化效应（特别是行波效应）对大跨度结构的响应有着相当大的影响。本文也表明随机振动方法在处理多点激励地震问题时相对于当前广泛使用的反应谱方法具有明显的优越性。