Purpose – This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an...

The lateral broadband fracturing (LBF) technique for vertical well in tight oil reservoir has been proven to provide much larger stimulated reservoir-volume (SRV) by widening its width. Although this new fracturing technique has been successfully applied to the development of tight oil...

This study aimed to estimate the cost-effectiveness and returns on investments of HIV prevention programs implemented during 2006-2010 and to identify the optimal allocation of resources across combinations of programs for an effective HIV prevention response to inform the prioritization of...