Search results for " tax"

Assessing soil moisture regimes with traditional and new methods

2002

Soil moisture regime classes are required by U.S. soil taxonomy and other classification systems. Soil moisture regimes are based on long-term daily data of soil water content, which are as a rule estimated by means of models. International Commitee on Soil Moisture and Temperature Regimes (ICOMMOTR) has proposed classifying pedoclimate on the basis of biweekly water potential. This study was conducted to validate the use of the Erosion-Productivity Impact Calculator (EPIC) model in assessing soil water content of experimental fields placed in different European pedoclimatic conditions, to compare the pedoclimatic classification obtained with EPIC with those produced by the traditional Bill…

Preface: Biogeography and spatial patterns of biodiversity of freshwater phytoplankton

2016

The effect of IFRS's and Russian GAAP's revenue recognition differences on accumulation and timely allocation of profit tax in Russia : case Andritz …

2011

Sex Classification of Face Areas

1998

Human subjects and an artificial neural network, composed of an autoassociative memory and a perceptron, gender classified the same 160 frontal face images (80 male and 80 female). All 160 face images were presented under three conditions (1) full face image with the hair cropped (2) top portion only of the Condition 1 image (3) bottom portion only of the Condition 1 image. Predictions from simulations using Condition 1 stimuli for training and testing novel stimuli in Conditions 1, 2, and 3, were compared to human subject performance. Although the network showed a fair ability to generalize learning to new stimuli under the three conditions, performing from 66 to 78% correctly on novel fa…

The Effects of Fiscal Redistribution

2016

Every discussion on income distribution and inequality distinguishes between market income, namely income before tax and without transfers, and disposable, or net income, which is after tax and including transfers. Hence, taxation and transfers create a redistribution of income. This redistribution is usually progressive, as direct taxes and subsidies are progressive, and thus it is supposed to reduce inequality, in the transition from market income to disposable income. This paper focuses on measuring the effect of fiscal policy in income redistribution and in reducing inequality. It also examines which type of fiscal policy is most strongly related to the redistribution of income, are the…

Effectual tactics in digital intrapreneurship: A process model

2020

Abstract Uncertainty and the pursuit of new ventures are intricately linked. Digital technologies open up new ways for uncertainty handling in the pursuit of novelty. In this paper, we develop a process model that traces the dynamics among uncertainty, digitally enabled tactics, and organizational novelty. The model points to the potential of technologies that are evocative, disposable, and responsive for venturing in complex, uncertainty-ridden contexts. Our research builds on extant conceptualizations of complexity in innovation journeys, in conjunction with perspectives on effectual entrepreneurial tactics. Empirically, we investigate uncertainty handling through a longitudinal case stud…

Rediscovery of Cerroneuroterus apenninus (Trotter, 1923) (Hymenoptera: Cynipidae: Cynipini) a valid species from Italy with description and neotype d…

2021

Neuroterus apenninus Trotter, 1923 associated with a Cerris section oak, Quercus cerris L., was rediscovered in Italy in 2017. Alessandro Trotter (1903) described a leaf gall collected on Q. cerris from the Italian Apennines; he did not obtain the gall inductor and ascribed the galls to the genus Neuroterus, based on morphological similarity with other Neuroterus galls. We have found the same gall and obtained the gall inducer. Detailed study of morphological characters of adults revealed that the species belongs to the genus Cerroneuroterus Melika & Pujade-Villar, 2010. The asexual generation of Cerroneuroterus apenninus comb. n. is described for the first time, a neotype is designated…

Dinotrema cavernicola sp. n. (Hymenoptera, Braconidae, Alysiinae), a new species of the genus Dinotrema Foerster from caves of Spain

2014

Dinotrema cavernicola sp. n. was collected in two caves in Spain. This is the first Dinotrema species known to occur in caves. This new species is described and compared to D. affine (Fischer, 1973) and D. collybiae Munk & Peris-Felipo, 2014, species sharing a mid-longitudinal carina on the propodeum.

Theme: Morphological plasticity of phytoplankton under different environmental constraints Fourteenth Workshop of the International Association of Ph…

2007

Internationalization and Faculty Well-Being in Liberal Arts Colleges: An Often Neglected Issue in East Asia

2016

In this chapter, we discuss the issues of faculty well-being in higher education and in particular, in the liberal arts colleges of East Asia. In so doing, we draw on the extant psychosocial models of well-being. We then examine and discuss the findings of a recent faculty survey conducted in Japanese colleges whose goal was to tap into faculty members’ perceptions of their institutions’ policies and their own teaching and research regarding internationalization and liberal arts education. In the final section of the chapter, we make some recommendations for policies that will promote faculty well-being in East Asian liberal arts colleges.