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FocusWriter 与其他文字处理软件不同，它将几乎所有的工具栏都自动隐藏在屏幕边缘，只有当鼠标移至那里时才显示出来。目的是让写作空间尽可能的多且不受打扰。"锦囊妙技"栏目是聚合全网软件使用的技巧或者软件使用过程中各种问题的解答类文章，栏目设立伊始，小编欢迎各路软件大神朋友们踊跃投稿，在完美者平台分享大家的独门技巧。
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第一步：在注册上 它们都是在线编辑工具（需要注册，不注册，不许用） 特别说明：prezi注册需要用到国外网，网速差的同胞自求多福 第二步：在安装上 Prezi强制安装在C盘，没办法选择安装位置 Axeslide/focusky可自由选择 第三步：在语言上 Prezi为英文（prezi更支持英文，但也支持中文，需要css编辑器编辑字体） axe/focusky为中文 第四步：在效果上 均可以实现镜头的移动，切换，旋转，拉近镜头等效果 第五步：到底有什么不同 基本功能上prezi，axeslide,focusky一样，但是focusky是prezi和PPT的结合体。Focusky不仅可以做出镜头特效，还可以像PPT一样添加动画，比如添加擦除效果，路径动画效果等。 第六步：导出文件 axe导出为视频，pdf Prezi导出为portable prezi,rar格式（其他人不安装prezi，也可查看prezi格式的文件），pdf Focusky导出较为丰富 第七步：初学者该用哪个？ 崇尚原版，用prezi（英文） 方便一点，用axeslide（中文） 高级一点，用focusky
Singapore Ajit Prabhu. International Tax Review. London: Sep 1999. pg. 77 The Singapore government launched an Electronic Commerce Plan in 1998 to spur the growth of e-commerce, and to strengthen Singapore's position as an international e-commerce hub. The target is to have S$4 billion ($2.4 billion) worth of products and services transacted electronically through Singapore, and 50% of businesses using some form of e-commerce, by the year 2003. The plan has five main thrusts: * Develop an internationally linked e-commerce infrastructure: Include an efficient settlement system for internet transactions between businesses, covering international trade and multi-currency payments and a well-connected logistics infrastructure. Singapore will also be positioned as a centre of e-- commerce infrastructure development. * Jump-start Singapore as an e-- commerce hub: Focus on the sectors in which Singapore has an inherent advantage as a hub, such as a stable and excellent financial infrastructure, a transport and logistics infrastructure that is well known for its efficiency, and strong telecommunications connectivity and e-commerce infrastructures, especially in business-- to-business services. * Encourage businesses to use e-- commerce strategically: Education and other support programmes will be put in place to help businesses exploit e-commerce to enhance their productivity and competitiveness. * Promote use of e-commerce by the public and businesses: Enable Singapore citizens and businesses in Singapore to enjoy the benefits of e-commerce, and at the same time, create an e-commerce savvy culture. * Harmonise cross-border e-commerce laws and policies: Enable businesses to trade confidently with overseas partners. Besides putting in place legislation that is internationally consistent, Singapore will work with its major trading partners to align each other's e-commerce laws. The plan will be implemented through specific programmes and projects. A key supporting programme is Singapore's efforts to be a thought leader on the emerging and dynamic e-commerce scene. TAXABLE PRESENCE Singapore operates a territorial and receipt-based tax system. Income tax is charged only on income accruing in or derived from Singapore, or received or deemed to be received in Singapore from outside Singapore. Income tax is levied on, inter alia, gains or profits from any trade, business, profession or vocation, and any gains or profits of an income nature. If the operations of a non-resident person in Singapore give rise to gains or profits of an income nature in the hands of that non-resident in Singapore that can properly be said to accrue in or be derived from Singapore, those gains or profits will be taxable in Singapore. The main issue to be addressed in the e-commerce context, therefore, is whether income is accruing in or derived from Singapore (ie sourced in Singapore). Unfortunately, the Singapore Income Tax Act (ITA) does not define the words "accruing in or derived from," nor does the ITA lay down guidelines for determining in which locality income is sourced. Although judicial definitions exist, the determination of the actual source of income is a question of fact. Factors that will be taken into account in determining whether income is sourced in Singapore include: * Where the contract of service or sale is made; * Where services are rendered or where the sale takes place; * Where the invoice is raised; * Where the establishment is located to which income can be attributed; * Where proceeds are collected; * Where the cost of operations is incurred/charged; and * Where title to goods passes. When all or most of the above activities are carried out in Singapore, there is very good reason (in the absence of special circumstances leading to an opposite conclusion) for treating the income as properly derived from Singapore. Accordingly, income so derived would be subject to Singapore tax. Conversely, if all of the above activities are carried out outside Singapore, the income would be considered sourced outside Singapore on which no Singapore tax is exigible unless it is received or deemed to be received in Singapore. The maintenance of a computer server in Singapore that merely provides advertising or the storing of data for a non-resident enterprise in Singapore in respect of goods sold by that enterprise generally should not cause the non-resident enterprise to derive any Singapore-- source income from the sales of such goods. However, if that server is able to perform order processing, approval and fulfilment, and invoicing and collection functions in respect of goods sold by the non-resident enterprise, there would be a significant risk that the non-resident enterprise would be considered to be deriving Singapore-source trading income. In that case, the non-resident would be subject to Singapore income tax in respect of the attributable profits. It would be important to determine whether sale contracts were concluded, invoices issued, and sale proceeds collected, all through the server maintained in Singapore. To reduce the exposure to Singapore income tax, the nonresident enterprise could, to the extent possible, relocate the server to a location outside Singapore or restrict the functions of the server maintained in Singapore to those of sales promotion. Double tax treaties concluded by Singapore, which are generally based on the OECD model treaty, somewhat modify the source-based concept of domestic income taxation by introducing the concept of a permanent establishment (PE). Although defined in Singapore domestic law, the PE concept has very little relevance to the taxation of income from the sale of goods in the absence of a treaty, and therefore would be applicable only to those Singapore non-residents that are resident in treaty countries. Article 7 of the OECD model treaty provides that "the profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein...." Article 5(1) of the model treaty defines the term PE as a "fixed place of business through which the business of an enterprise is wholly or partly carried on." However, article 5(4)(e) specifically excludes from the PE definition "the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character." In this regard, a server located in Singapore (other than a portable computer that is carried around) may give rise to a PE of the non-resident in Singapore by virtue of article 5(1), particularly if the server is able to perform order processing, approval and fulfilment, and invoicing and collection functions. Servers that merely provide advertising and storing of data likely would not constitute a PE since those activities are likely to be of a preparatory or auxiliary nature as defined in article 5(4)(e). CHARACTER OF INCOME The Singapore income tax treatment of income from the sale of soft goods through the internet (eg, newspapers, magazines, books, films, music CDs, and software) is not entirely clear. Before the advent of the internet, the transfer of software (eg, through diskettes), even if under conditions in which the transferee does not have the right to copy and distribute the software to the public, is generally treated as a licensing agreement for Singapore income tax purposes. Accordingly, Singapore withholding tax would be applicable if a payment in the nature of royalty is made to a non-resident. Unless there is a change in practice by the Singapore tax authorities, we would expect the sale of soft goods in digitized form through the internet to be accorded similar treatment for Singapore income tax purposes. However, this approach may present an administrative problem of ensuring that individual consumers buying soft goods through the internet comply with the Singapore withholding tax requirement. GOODS AND SERVICES TAX Singapore levies a Goods and Services Tax (GST) on the supply of goods and services in Singapore and on the import of goods into Singapore. Certain transactions, including the export of goods and the provision of international services, are zero-rated, ie, such transactions are exempt from output GST but the supplier is entitled to credit for input GST. The fundamental issue to be addressed for GST purposes is whether the sale of soft goods, such as software and other digitized material, is a supply of goods or a supply of services. To the extent the sale of soft goods is treated as a supply of goods, it may give rise to the following problems: * GST is imposed on the importation of "goods" into Singapore. Generally, the Customs & Excise Department collects GST at the point of importation in respect of tangible goods imported into Singapore. However, the import of soft goods into Singapore when a Singapore customer downloads the soft goods from the internet would give rise to significant collection challenges for the Customs & Excise Department. * In the case of exports, in practice, the taxpayer would need to substantiate that the goods are actually exported before zero-rating the transaction. Proof of export may be made through documentary evidence, including the bill of lading and delivery order. Exporters of soft goods through the internet would have to grapple with the problem of the lack of such export documentation. To the extent the sale of soft goods is treated as a supply of services (ie, payment for a right to use, similar to a licensing agreement), the determination of the place of supply could pose a significant problem for Singapore GST purposes. As mentioned above, the supply of services in Singapore is subject to Singapore GST. Under the GST, the place of supply of services is the place where the supplier has his business establishment or fixed establishment. If the supplier of services has such establishments in more than one country, the place of supply is deemed to be in the country where the establishment most directly connected with the supply is located. In the context of a foreign supplier of services through the internet, the question is whether the following could result in the foreign supplier having a business or fixed establishment in Singapore: * The accessibility of a web site housed on a server located outside Singapore through a computer in Singapore, ie, a virtual presence. * A computer server owned by a foreign supplier is located in Singapore, but the server provides advertising or stores data. * A computer server owned by a foreign supplier is located in Singapore and the server performs order processing, approval and fulfilment, and invoicing and collection functions. * A computer server located in Singapore performs advertising or order processing activities but is owned by a related Internet Service Provider (ISP) or a related telecommunications service provider. * A computer server located in Singapore performs advertising or order processing activities but is owned by an unrelated ISP or an unrelated telecommunications service provider. Where the foreign supplier is considered to be supplying services through a business or fixed establishment in Singapore and the value thereof exceed the registration threshold, the foreign supplier will be required to charge GST for the supply of services. （节选） 好像只有一小段有用。 有一些论文比较了各国的纳税制度，不过是十年前的，网上只有简介，不提供全文下载。
第一步：在注册上 它们都是在线编辑工具（需要注册，不注册，不许用） 特别说明：prezi注册需要用到国外网，网速差的同胞自求多福 第二步：在安装上 Prezi强制安装在C盘，没办法选择安装位置 Axeslide/focusky可自由选择 第三步：在语言上 Prezi为英文（prezi更支持英文，但也支持中文，需要css编辑器编辑字体） axe/focusky为中文 第四步：在效果上 均可以实现镜头的移动，切换，旋转，拉近镜头等效果 第五步：到底有什么不同 基本功能上prezi，axeslide,focusky一样，但是focusky是prezi和PPT的结合体。Focusky不仅可以做出镜头特效，还可以像PPT一样添加动画，比如添加擦除效果，路径动画效果等。 第六步：导出文件 axe导出为视频，pdf Prezi导出为portable prezi,rar格式（其他人不安装prezi，也可查看prezi格式的文件），pdf Focusky导出较为丰富 第七步：初学者该用哪个？ 崇尚原版，用prezi（英文） 方便一点，用axeslide（中文） 高级一点，用focusky
个人只有一套英语的，据我所知，英语接近6级，主要是生单词多，还有就是注意听力就可以啦； 数学和物理考得比较偏， 总之，这要很大的运气的，得L3的不一定英语就好，毕竟高中生上六级的人还是很少的。 下面是英语的试题： HUST Placement Test (Sample) 试卷一 Part I. Listening Comprehension Section A Short Conversations Directions: In this section, you will hear 10 short conversations. At the end of each conversation, a question will be asked about what was said. Both the conversation and the question will be spoken only once. After each question there will be a pause. During the pause you must read the four choices marked A, B, C and D, and decide which is the best answer. Then mark the corresponding letter on the Answer Sheet with a single line through the center. 1. A. $24 B. $12. C. $6. D. $18. 2. A. At 6:15. B. At 6:45. C. At 7:15. D. At 7:45. 3.A. Pass up the food. B. Take a bite of the cake. C. Make a wish. D. Cook a great cake. 4. A. Because her clock stopped working. B. Because her arms couldn't move. C. Because her aunt failed to come again. D. Because her sleep was disturbed by the fire alarm. 5. A. He doesn't know where the library is. B. He would like to borrow books from the woman. C. The woman doesn't need a map to find the library. D. He also wants to know where the library is. 6. A. Fine but cold. B. Sunny and hot. C. Rainy and cold. D. Rainy and hot. 7.A. The man should watch the program too. B. The man should leave the television on. C. The program will be over soon. D. She'll watch television later. 8. A. Turn off the electricity. B. Pack their clothes. C. Call a taxi. D. Lock the suitcase. 9. A. She took a bus. B. She walked. C. She drove herself. D. She was given a ride. 10. A. The doctor can see him for a short time. B. He can bring in another chair. C. There will be a short wait. D. His appointment is for another time. Section B Passage Directions: In this section, you will hear a short passage. At the end of the passage, you will hear 5 questions. Both the passage and questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A. B, C and D. Then mark the corresponding letter on the Answer Sheet with a single line through the center. Questions 11 through 15 are based on the following passage. 11. A. Because they prefer fresh flowers. B. Because they think all false things are ugly. C. Because false things are useless. D. Because they do not like to do “True” or “False” exercises. 12. A. Because he didn't think all false things were ugly. B. Because he believed his grandfather had lied. C. Because he thought his grandfather could find no answer. D. Because he wanted to show he was cleverer than his grandpa. 13. A. He thought his grandson could give an example. B. He thought his grandson was very clever. C. He thought what he had said was a certain truth. D. He thought his grandson wouldn't agree with him. 14. A. He looked ugly. B. He looked younger and lively. C. He looked empty and flat. D. He looked clever. 15. A. False things are more beautiful than real things. B. Not all false things are ugly. C. The grandson was cleverer than his grandpa. D. The professor was quite ugly. 请翻到试卷二继续作听力理解题第三和第四部分，并将答案写在试卷二上。 Part II Reading Comprehension Directions: There are 4 passages in this part. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice and mark the corresponding letter on the Answer Sheet with a single line through the center. Passage 1 It is important for us to know something about drugs. A drug is a chemical substance. It can bring about a physical, emotional, or mental change in people. Alcohol and tobacco are drugs. The caffeine found in coffee, tea, cocoa, and some soft drinks is a drug. Drug abuse(滥用) is the use of a drug, legal or illegal, that hurts a person or someone close to him. A drug user is the person who takes the drug. There are many kinds of drug users. Experimental users are those who may try drugs once or twice. They want to see what the effects will be. Recreational users take drugs to get high. They use drugs with friends or at parties to get into the mood or things. Regular users take drugs all the time. But they are often able to keep up with the normal routine of work, school, housework, and so on. Dependent users can’t relate to anything but drugs. Their whole life centers around drugs. They feel extreme mental or physical pain when without drugs. All drugs can be harmful. The effect of any drug depends on a lot of things. How a drug acts depends on how much or how often it is taken. It also depends on the way it is taken. Some drugs are smoked. Others are swallowed or injected. Drugs act differently on different people. The place and the people around you affect the way a drug works. Sometimes people take more than one drug. Multiple drug use is not only common, but also harmful. A deadly example is the use of alcohol and sleeping pills at the same time. Together these drugs can stop normal breathing and lead to death. In fact, only a few kinds of drugs can cause physical dependence. Tobacco, alcohol, and marijuana（大麻） are three common drugs. They are the first ones most people use and become dependent on. 16. Which of the following is not considered as a drug according to the passage? A. caffeine B. tea C. alcohol D. tobacco 17. Which of the following are the most serious drug users? A. experimental drug users B. recreational drug users C. regular drug users D. dependent drug users 18. The deadly example is mentioned in paragraph 4 to show that _______. A. multiple drug use is very harmful B. the use of alcohol can stop normal breathing C.the use of sleeping pills can lead to death D. drug use is very common 19. This passage mainly talks about ______. A. harmfulness of drug abuse B. types of drug users C. facts about drugs D. effects of drug use 20. The word “high” in line 6, paragraph 2 is closest in meaning to “_____”. A.tall B. sensitive C. excited D. dependent Passage 2 People everywhere today see and hear advertisements constantly: in signs, in newspapers or magazines, on television, on the radio, even on the internet! No matter where you are, you are probably going to see or hear advertisements, or commercials. Some people say that advertising has a bad influence, or effect. Says writer Noreen Janus: Advertisers use mainly a few themes again and again: happiness, youth, success, status, luxury, fashion, and beauty. They hide class differences and problems in the workplace. Many ads suggest that you can solve all human problems by buying things…. They suggest that modern things are good and traditional things are bad…. As one ad professional said, “ Once the TV set goes to work, the family is like a kid in a candy store. They watch 450 commercials a week. They see all the beautiful things. And they want everything that they see.” However, not everyone thinks that advertising is a bad thing. Some people say advertising sometimes gives us useful information about different products--- for example, the advantages of buying one product instead of another. Also, shopping sometimes makes us feel good. When people see a famous person on TV talking about a certain kind of shoes or jacket, they like how they feel when they buy the same shoes or jacket. According to Writer Judith Williamson:
