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J3: A Ship’s Boat from the Portus Magnus, Alexandria

為了解決Originated from的問題，作者 這樣論述：

J3, a small boat around 6 meters long, was discovered by the Institut Européen d’Archéologie Sous-Marine (IEASM) in the Eastern Harbor of Alexandria, the ancient Portus Magnus. The boat, dating to the 1-2nd century AD, was discovered towards the northeastern end of Antirhodos Island in the sheltered

inner harbor, well preserved in the sediments.The excavation allowed a team from the IEASM to study the wreck in detail, to reveal the details of the construction of this transom sterned vessel. The ship was flat-bottomed with a prominent keel, the surviving length of which was 4.4 m long. The port

side was completely preserved in the center of the boat from the keel through fourteen strakes to the guard rail. Due to the angle that it came to rest on the harbor bottom, only six lines of strakes were preserved on the starboard of J3. The boat was constructed with a well-developed internal stru

cture with 21 preserved frames. The carvel planking of the ship was assembled with mortise-and-tenon joints cut in the middle of the edges of the planks.The preservation of J3 was such that the remains of two thwarts were discovered still in situ with evidence to indicate the presence of a third row

ing bench. These were accompanied by three thole pins set into the guard rail and the final lines of strakes. The boat was preserved with a mast-step, indicating that it could be sailed as well as rowed.A wide variety of carefully chosen wood species were used in its construction and as is typical f

or the Roman period hard woods used for the keel and frames and softwoods for the planking. These species were not native to Egypt, nor were several of them used in shipbuilding in the eastern Mediterranean during the Roman period. Instead, the suite of timbers used would suggest that J3 originated

in a boatyard on the Tyrrhenian coast of Italy.J3 was transporting a large iron anchor at the moment it sank. This occupied almost the entire preserved length of the ship and was carefully positioned with its crown on the decked aft area and the shank under the removable thwarts. It had been disasse

mbled before stowage in J3 with the stock removed and carefully placed in the bottom of the boat. While typologically similar anchors have also been found in anchorages outside of the Portus Magnus, the majority of this type have been found in the western Mediterranean.

Originated from進入發燒排行的影片

《青囊經》研究

為了解決Originated from的問題，作者朱勇強 這樣論述：

摘要《青囊經》據史記文獻資料記載，最早出現在戰國末期，也是中國歷史上有文字記載堪輿學，最完善而詳細的經書，亦是後人學習及應用的典籍，在堪輿學中佔有非常重要的地位，我國傳統堪輿學的基石著作，其學理演化源於古聖先賢所累積的智慧結晶《易經》和易學。《青囊經》共三卷，分為上中下三卷，上卷名為「化始」，以無形之氣為天地之始，而推原道之所從來。中卷名為「化機」，以有形之象為天地之機，而指示氣之所從受。下卷名為「化成」，申言形氣雖殊，而其理則一，示人以因形求氣，為地理入用之準繩。《青囊經》作者黃石公，是公元前二百二十年，秦朝的學者，全經一共有四百多字，分三卷，其文言辭精闢簡潔，而内涵卻博大精深，包括了道學

、儒學、數學、卦理、哲理、倫理及道德等多方面的内容，因此《青囊經》為後世傳習此道者所取用，作為學習及應用的典範。其文言文十分晦澀難解，又重口隱舌，以至造成後人對其文詞及意義的解讀有很大的爭議，從古至今，相關著作、解讀不在少數，但多為一家之言，解讀多不成系統，詞句與理論難免有些偏頗。有鑑於此，今擇黃石公原經文，郭璞撰及陳摶繫辭與圖文和蔣平階等學者的著作，今幸聞得訣者之傳授，試圖作較為嚴謹、較有系統的解讀與詮釋，並以實際案例呈現，結合應用於陽宅與陰宅。關鍵字：堪輿、青囊經、化始、化機、化成

Weekend Makes: English Paper Piecing

為了解決Originated from的問題，作者Quail Studio 這樣論述：

Weekend Makes: English Paper Piecing teaches this traditional patchwork & quilting techniquewith a stylish collection of 25 simple projects for homewares and gift items. English Paper Piecing (EPP) is a hugely popular form of quilt-making that originated in England in the 1700s. It is a metho

d of hand-piecing using a variety of paper templates to create an accurate mosaic-style pattern with a variety of fabrics. Beginner quilters will love the opening step-by-step instructions, while advanced sewers will enjoy using their existing skills to learn a new technique and create beautiful pa

tchwork from a variety of interesting shapes including diamonds, triangles & clam shells as well as the traditional hexagon. Complete information on tools & equipment plus reusable templates and modern life-style photography give clear instructions for the construction of each project. The p

atterns are ideal for using up left-over fabrics, with a variety of colours and patterns throughout. Projects include: Brooch, small basket, tea cozy, notebook cover, cushion tote bag, tablet storage

公共設施保留地免徵土地增值稅申報之探討─以臺南市都市土地為例

為了解決Originated from的問題，作者吳藝碧 這樣論述：

政府為實現都市計畫之均衡發展，在規劃都市藍圖時，依都市計畫法在都市計畫地區範圍內，將很多私人土地規劃成公共設施用地。此種用地在未經取得前，即為公共設施保留地，由政府逐年編列預算辦理徵收。至需用地機關依法取得前，此期間即為「保留期間」，該期間短則數年，長則數十年，然政府都總以經費不足為由，遲遲未能辦理徵收及補償工作。又該土地一旦被劃設為公共設施保留地，土地利用即受限制，市場交易機會及價值大幅降低，致使地主長期蒙受損失，故政府對土地所有權人於財產權方面之特別犧牲，於現行相關稅賦上（例如：在遺產贈與稅、所得稅、地價稅、土地增值稅等）都訂有相關的租稅減免補償規定。本研究主要以上述公共設施保留地相關租

稅減免中，以現行實務上稽徵程序爭議較多且牽涉層面較廣的土地增值稅減免申報予以深入探討。源起所有人持有公共設施保留地期間，在未被徵收前之移轉，依土地稅法第39條第2項規定，准用被徵收之土地，免徵其土地增值稅，雖法有明文規定免徵，但卻賦予人民於移轉時必須自行提出申請，且需檢附使用分區證明書，始得適用之，然而土地使用分區為何，如不是主管都市計畫的政府機關可以知之甚詳，一般人怎會知悉，更不知可以提出優惠稅率之申請，致衍生後續政府不當得利，人民請求退稅之行政救濟案件頻傳。本研究方法主要運用問卷調查法，以臺南市民為調查對象，並以SPSS為分析工具進行問卷分析研究，主要是希望能知悉現階段公共設施保留地被徵收

前之移轉，民眾對於土地增值稅一般申報、公共設施保留地免徵土地增值稅申報之瞭解程度以及對稽徵機關辦理申報作業之滿意度為何，以及探究不同人口統計變量對土地增值稅一般申報、公共設施保留地免徵土地增值稅申報瞭解程度以及民眾對稽徵機關辦理申報作業之滿意度是否有顯著差異，以期提供政府機關加強宣導，並作為簡化稽徵程序及提昇服務品質之參考。研究結果顯示：不同職業在「土地增值稅一般申報瞭解程度」及「公共設施保留地免徵土地增值稅申報瞭解程度」變量有顯著差異；其中，稅務專業代理人的受測者對此兩稅務申報瞭解程度明顯高於其他職業的受測者。因此，本研究建議：民眾在面對土地增值稅申報問題時，委託稅務專業代理人處理可避免納稅

人、稅捐稽徵機關人員因認知落差而溝通不良、爭吵、糾紛，甚至導致訴訟；進一步創造納稅人、稅捐稽徵機關雙贏局面。