23 resultados para Intergovernmental tax relations
Resumo:
Group memberships represent important components of identity, with people holding membership in various groups and categories. The groups that one belongs to are known as ingroups, and the groups that one does not belong to are known as outgroups. Movement between groups can occur, such that an individual becomes a member of a former outgroup. In some cases, this movement between groups can represent a sudden discovery for the self and/or others, especially when one becomes a member of an ambiguous, concealable, or otherwise not readily visible group. The effects of this type of movement, however, are poorly documented. The purpose of this dissertation is to investigate these outgroup membership discoveries, examining the individual intrapsychic, interpersonal, and potential intergroup effects of both self- and other-outgroup membership discoveries. Specifically, discoveries of homosexuality were examined in three studies. In Study 1, hypothetical reactions to self- and other-homosexuality discovery were assessed; in Study 2, the effects of discovering self-homosexuality (vs. self-heterosexuality) were experimentally examined; and in Study 3, the effects of discovering another’s homosexuality earlier relative to later in a developing friendship were experimentally examined. Study 1 revealed that, upon a discovery of self-homosexuality, participants expected negative emotions and a more negative change in feelings toward the self. Upon a discovery of a friend’s homosexuality, participants expected a more negative change in feelings toward the friend, but more a positive change in feelings toward homosexuals. For both hypothetical self- and friend- homosexuality discoveries, more negative expected emotions predicted more negative expected change in feelings toward the target individual (the self or friend), which in turn predicted more negative expected change in feelings toward homosexuals as a group. Further, for self-homosexuality discovery, the association between negative expected emotions and negative expected change in feelings toward the self was stronger among those higher in authoritarianism. Study 2 revealed that, upon discovering one’s own homosexuality (vs. heterosexuality), heterosexual participants experienced more negative emotions, more fear of discrimination, and more negative self-evaluations. The effect of the homosexuality discovery manipulation on negative self-evaluations was mediated by fear of discrimination. Further, those higher in authoritarianism or pre-test prejudice toward homosexuals demonstrated more negative emotions following the manipulation. Study 3 revealed that upon discovering an interaction partner’s homosexuality earlier (vs. later) participants reported a more positive contact experience, a closer bond with the partner, and more positive attitudes toward the partner. Earlier (vs. later) discovery predicted more positive contact experience, which in turn predicted a closer bond with the partner. Closer bond with the partner subsequently predicted more positive evaluations of the partner. Interestingly, the association between bond with partner and more positive attitudes toward the partner was stronger among those higher in authoritarianism or pre-test prejudice toward homosexuals. Overall, results suggest that self-homosexuality discovery results in negative outcomes, whereas discovering another’s homosexuality can result in positive outcomes, especially when homosexuality is discovered earlier (vs. later). Implications of these findings for both actual outgroup membership discoveries and social psychological research are discussed.
Resumo:
The Meese-Rogoff forecasting puzzle states that foreign exchange (FX) rates are unpredictable. Since one country’s macroeconomic conditions could affect the price of its national currency, we study the dynamic relations between the FX rates and some macroeconomic accounts. Our research tests whether the predictability of the FX rates could be improved through the advanced econometrics. Improving the predictability of the FX rates has important implications for various groups including investors, business entities and the government. The present thesis examines the dynamic relations between the FX rates, savings and investments for a sample of 25 countries from the Organization for Economic Cooperation and Development. We apply quarterly data of FX rates, macroeconomic indices and accounts including the savings and the investments over three decades. Through preliminary Augmented Dickey-Fuller unit root tests and Johansen cointegration tests, we found that the savings rate and the investment rate are cointegrated with the vector (1,-1). This result is consistent with many previous studies on the savings-investment relations and therefore confirms the validity of the Feldstein-Horioka puzzle. Because of the special cointegrating relation between the savings rate and investment rate, we introduce the savings-investment rate differential (SID). Investigating each country through a vector autoregression (VAR) model, we observe extremely insignificant coefficient estimates of the historical SIDs upon the present FX rates. We also report similar findings through the panel VAR approach. We thus conclude that the historical SIDs are useless in forecasting the FX rate. Nonetheless, the coefficients of the past FX rates upon the current SIDs for both the country-specific and the panel VAR models are statistically significant. Therefore, we conclude that the historical FX rates can conversely predict the SID to some degree. Specifically, depreciation in the domestic currency would cause the increase in the SID.
Resumo:
Heyting categories, a variant of Dedekind categories, and Arrow categories provide a convenient framework for expressing and reasoning about fuzzy relations and programs based on those methods. In this thesis we present an implementation of Heyting and arrow categories suitable for reasoning and program execution using Coq, an interactive theorem prover based on Higher-Order Logic (HOL) with dependent types. This implementation can be used to specify and develop correct software based on L-fuzzy relations such as fuzzy controllers. We give an overview of lattices, L-fuzzy relations, category theory and dependent type theory before describing our implementation. In addition, we provide examples of program executions based on our framework.
Resumo:
The Management Council for Responsible Labour Relations was a group of industry representatives who sought to improve the public image of management in labour disputes. They hoped to accomplish this by improving communication with the media, as well as by educating the general public about labour issues from management’s perspective. The Council had representatives from Inco, Gulf, Algoma, Westinghouse, Kimberly Clark, Ford, Stelco, Massey Ferguson, Alcan, Shell, Northern Electric, Bank of Montreal, Canada Packers and Dupont.
Resumo:
In this thesis I assess the individual and joint predictive associations and effects between multiple motivation and well-being concepts. In particular, three pairs of motivation concepts (intrinsic/extrinsic, approach/avoidance, and eudaimonic/hedonic) are assessed simultaneously at two levels of analysis (disposition and goal) and examined in relation to two types of well-being (eudaimonic and hedonic) in two studies, one correlational and the other experimental. Study 1: Using a correlational design, participants (N = 325, M age = 19.10, 87% female) completed self-report measures assessing six motivation and two well-being concepts. Exploratory factor analyses were used to assess patterns of associations among the motivational constructs. Results indicated that constructs displaying conceptual and empirical similarities co-occur, particularly, intrinsic, approach and eudaimonic motivation. Regression models were used to assess predictive relations between the motivational constructs and well-being. Both types of well-being were predicted by approach and avoidance dispositions, and hedonic goals. Additionally, eudaimonic well-being was uniquely predicted by eudaimonic dispositions and goals, and intrinsic dispositions; and hedonic well-being was uniquely predicted by extrinsic dispositions and approach goals. The patterns of associations among motivational constructs, and similarities and differences in the ways they predict each type of well-being, are discussed. Study 2: Using an experimental design, participants (N = 447, M age = 19.30, 88% female) were randomly assigned to one of eight experimental conditions, each involving a manipulation aimed at priming combinations of the three pairs of motivational constructs at the goal level. Participants then completed measures of both types of well-being. ANOVAs were used to assess the main effects and interactions of experimental condition for each of the three pairs of motivational constructs on well-being. Main effects of experimental conditions were non-significant. However, results indicated that focus on each of the three pairs of motivational constructs predicted well-being and that the manipulation impacted well-being indirectly, through experimentally-shifted motivational focus. Few interactions emerged. Implications for future experimental research and the conceptual integration of motivation and well-being constructs are discussed. In conclusion, Studies 1 and 2 inform the motivation and well-being fields in novel ways and provide preliminary steps towards studying these fields from an integrated and comprehensive motivational framework.
Resumo:
The first Europeans who wrote about the Indigenous people of the newly discovered Americas, not only used medieval, but also classical literature as a tool of reference to describe 'otherness.' As true humanists, the French Jesuits who arrived in the New World were deeply influenced by their classical education and, as claimed by Grafton, reverted to ancient ethnographic texts, like Tacitus' Germania, to support their analyse of the Indigenous people they encountered. Books talk to books. Inspired by Germania, the early French Jesuits managed to convey to their readers a subtle critique of their own civilization, enhancing, like Tacitus, the virtuous aspect of the so-called barbarians they described while illustrating the corruption of their respective civilized worlds. This thesis suggests that the essence of Tacitus' work is definitively present in Pierre Biard's letters and his Relation. His testimonies illustrate the connection the early French Jesuits had with the humanist thought of their time.
Resumo:
Classical relational databases lack proper ways to manage certain real-world situations including imprecise or uncertain data. Fuzzy databases overcome this limitation by allowing each entry in the table to be a fuzzy set where each element of the corresponding domain is assigned a membership degree from the real interval [0…1]. But this fuzzy mechanism becomes inappropriate in modelling scenarios where data might be incomparable. Therefore, we become interested in further generalization of fuzzy database into L-fuzzy database. In such a database, the characteristic function for a fuzzy set maps to an arbitrary complete Brouwerian lattice L. From the query language perspectives, the language of fuzzy database, FSQL extends the regular Structured Query Language (SQL) by adding fuzzy specific constructions. In addition to that, L-fuzzy query language LFSQL introduces appropriate linguistic operations to define and manipulate inexact data in an L-fuzzy database. This research mainly focuses on defining the semantics of LFSQL. However, it requires an abstract algebraic theory which can be used to prove all the properties of, and operations on, L-fuzzy relations. In our study, we show that the theory of arrow categories forms a suitable framework for that. Therefore, we define the semantics of LFSQL in the abstract notion of an arrow category. In addition, we implement the operations of L-fuzzy relations in Haskell and develop a parser that translates algebraic expressions into our implementation.
Resumo:
List entitled “Total amount of ½ September paid” includes tax and supplies prices, n.d.