Search results for " tax"
showing 10 items of 794 documents
Customer-related social stressors and service providers' affective reactions
2012
Summary Previous research has shown that customer-related social stressors (CSS) have negative effects on service providers' long-term well-being. Little is known, however, about short-term and mid-term affective stress reactions and reciprocal effects between service providers' affect and CSS. The aim of this study was to expand extant research (i) by analyzing service providers' short-term (across a day) and mid-term (across 2 weeks) affective reactions to perceived CSS; (ii) by analyzing intraindividual as well as interindividual effects; and (iii) by investigating reciprocal effects of affective reactions and CSS that may eventually lead to psychosocial cycles. Our study employed a diar…
Existence of competitive equilibrium in a non-optimal one-sector economy without conditions on the distorted marginal product of capital
2012
Abstract This paper develops a method for proving the existence of competitive equilibrium in a distorted/non-optimal one-sector economy–a discrete time variant of the Romer model–without conditions on the equilibrium value of the marginal product of capital. Existence is obtained under weaker conditions than in Le Van et al. (2002) . Moreover, we provide an existence result for an economy with a regressive tax studied in Santos (2002) . The proofs rely on ideas of Becker and Boyd (1997) .
Comparing biological classifications of freshwater phytoplankton: a case study from South China
2012
The use of ecological classification systems is becoming more and more widely used when studying phytoplankton. Grouping phytoplankton species into ecologically coherent groups allow to reduce redundancy and in this way, to handle a minor number of biological variables when investigating the ecological status of aquatic ecosystems. Three ecological classifications are mostly used when freshwater phytoplankton is studied: functional groups or coda, morpho-functional groups (MFGs) and morphology-based functional groups (MBFGs). In this study, these three ecological classifications were comparatively used along with two taxonomic classifications based on species and genera to analyse phytoplan…
A New Species of the Genus Crenubiotus (Tardigrada: Eutardigrada: Adorybiotidae) from Salt Spring Island, Strait of Georgia, British Columbia (Canada)
2022
Currently, the recently erected genus Crenubiotus (Adorybiotidae, Macrobiotoidea) includes only three species, all of which are characterised by dentate lunulae and cuticular tubercules organised in the band in the dorso-caudal part of the body. By means of integrative taxonomy, we describe a fourth species of the genus: Crenubiotus salishani sp. nov., from Salt Spring Island in British Columbia, Canada. The new species has been found in the moss growing on rock and differs from the other species in the genus due to the presence of a median anterior mucrone in the third band of the oral cavity armature (OCA) and by the presence of evident thickenings on the eggshell connecting the neighbour…
Allium kyrenium (Amaryllidaceae), a new species from Northern Cyprus.
2015
Allium kyrenium, a new species of Allium sect. Codonoprasum, is described and illustrated from northern Cyprus. It is a very circumscribed geophyte growing on the calcareous cliffs of the Kyrenia range. This diploid species, with a somatic chromosome number 2n = 16, shows close morphological relationships with A. stamineum, a species complex distributed in the eastern Mediterranean area. Its morphology, karyology, leaf anatomy, ecology, conservation status and taxonomical relationships with the allied species belonging to the A. stamineum group are examined.
The evolutionary history of the Arabidopsis arenosa complex: diverse tetraploids mask the Western Carpathian center of species and genetic diversity.
2012
The Arabidopsis arenosa complex is closely related to the model plant Arabidopsis thaliana. Species and subspecies in the complex are mainly biennial, predominantly outcrossing, herbaceous, and with a distribution range covering most parts of latitudes and the eastern reaches of Europe. In this study we present the first comprehensive evolutionary history of the A. arenosa species complex, covering its natural range, by using chromosome counts, nuclear AFLP data, and a maternally inherited marker from the chloroplast genome [trnL intron (trnL) and trnL/F intergenic spacer (trnL/F-IGS) of tRNA(Leu) and tRNA(Phe), respectively]. We unravel the broad-scale cytogeographic and phylogeographic pa…
Characterizing a hybrid zone between a cryptic species pair of freshwater snails.
2015
Characterizing hybrid zones and their dynamics is a central goal in evolutionary biology, but this is particularly challenging for morphologically cryptic species. The lack of conspicuous divergence between parental types means intermediate hybrid forms often go undetected. We aimed to detect and characterize a suspected hybrid zone between a pair of morphologically cryptic lineages of the freshwater snail, Radix. We sampled Radix from across a contact zone between two mitochondrial lineages (Radix balthica and an undescribed lineage termed 'MOTU3') and detected admixture between two nuclear genotype clusters, which were significantly but not categorically associated with the mitochondrial …
Wing morphometrics as a possible tool for the diagnosis of the Ceratitis fasciventris, C. anonae, C. rosa complex (Diptera, Tephritidae)
2015
Abstract Previous attempts to resolve the Ceratitis FAR complex (Ceratitis fasciventris, Ceratitis anonae, Ceratitis rosa, Diptera, Tephritidae) showed contrasting results and revealed the occurrence of five microsatellite genotypic clusters (A, F1, F2, R1, R2). In this paper we explore the potential of wing morphometrics for the diagnosis of FAR morphospecies and genotypic clusters. We considered a set of 227 specimens previously morphologically identified and genotyped at 16 microsatellite loci. Seventeen wing landmarks and 6 wing band areas were used for morphometric analyses. Permutational multivariate analysis of variance detected significant differences both across morphospecies and g…
Sorbus busambarensis (Rosaceae), a new endemic species of Sicily
2012
Abstract In this study, Sorbus busambarensis, a new species from Rocca Busambra (Palermo, NW Sicily) has been described and named. On the basis of the critical features of its flowers, fruits and leaves, it is noted to be a member of S. sect. Aria and is related to the other taxa that form the polymorphic group of S. aria, which in Sicily is represented by S. aria s. str., S. graeca and S. umbellata.
OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
2018
This article deals with compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LoB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument.