852 resultados para Drainage tax


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Hutzler, S., Cox, S.J., Janiaud, E. and Weaire, D. (2007) Drainage induced convection rolls in foams. Colloids and Surfaces A: Physicochemical and Engineering Aspects Volume 309, Issues 1-3, 1 November 2007, Pages 33-37 A Collection of Papers Presented at the 6th Eufoam Conference, Potsdam, Germany, 2-6 July, 2006 Sponsorship: European Space Agency (14914/02/NL/SH, 14308/00/NL/SG) (AO-99-031) CCN 002 MAP Project AO-99-075); Science Foundation Ireland (RFP 05/RFP/PHY0016); Royal Society; UWA Learned Societies.

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Peron, N., Cox, S.J., Hutzler, S. and Weaire, D. (2007) Steady drainage in emulsions: corrections for surface Plateau borders and a model for high aqueous volume fraction. The European Physical Journal E - Soft Matter. 22: 341-351. Sponsorship: This research was supported by the European Space Agency (14914/02/NL/SH, 14308/00/NL/SG) (AO-99-031) CCN 002 MAP Project AO-99-075) and Science Foundation Ireland (RFP 05/RFP/PHY0016). SJC acknowledges support from EPSRC (EP/D071127/1).

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Rhodes, Mark. 'US Foreign Sales Corporations, Export Tax Credits and the WTO', in: 'The WTO and the Regulation of International Trade: Recent Trade Disputes between the European Union and the United States', (Cheltenham: Edward Elgar Publishing, 2005), pp.177-189 RAE2008

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Wastewaters generated during hydraulic fracturing of the Marcellus Shale typically contain high concentrations of salts, naturally occurring radioactive material (NORM), and metals, such as barium, that pose environmental and public health risks upon inadequate treatment and disposal. In addition, fresh water scarcity in dry regions or during periods of drought could limit shale gas development. This paper explores the possibility of using alternative water sources and their impact on NORM levels through blending acid mine drainage (AMD) effluent with recycled hydraulic fracturing flowback fluids (HFFFs). We conducted a series of laboratory experiments in which the chemistry and NORM of different mix proportions of AMD and HFFF were examined after reacting for 48 h. The experimental data combined with geochemical modeling and X-ray diffraction analysis suggest that several ions, including sulfate, iron, barium, strontium, and a large portion of radium (60-100%), precipitated into newly formed solids composed mainly of Sr barite within the first ∼ 10 h of mixing. The results imply that blending AMD and HFFF could be an effective management practice for both remediation of the high NORM in the Marcellus HFFF wastewater and beneficial utilization of AMD that is currently contaminating waterways in northeastern U.S.A.

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Illicit trade carries the potential to magnify existing tobacco-related health care costs through increased availability of untaxed and inexpensive cigarettes. What is known with respect to the magnitude of illicit trade for Vietnam is produced primarily by the industry, and methodologies are typically opaque. Independent assessment of the illicit cigarette trade in Vietnam is vital to tobacco control policy. This paper measures the magnitude of illicit cigarette trade for Vietnam between 1998 and 2010 using two methods, discrepancies between legitimate domestic cigarette sales and domestic tobacco consumption estimated from surveys, and trade discrepancies as recorded by Vietnam and trade partners. The results indicate that Vietnam likely experienced net smuggling in during the period studied. With the inclusion of adjustments for survey respondent under-reporting, inward illicit trade likely occurred in three of the four years for which surveys were available. Discrepancies in trade records indicate that the value of smuggled cigarettes into Vietnam ranges from $100 million to $300 million between 2000 and 2010 and that these cigarettes primarily originate in Singapore, Hong Kong, Macao, Malaysia, and Australia. Notable differences in trends over time exist between the two methods, but by comparison, the industry estimates consistently place the magnitude of illicit trade at the upper bounds of what this study shows. The unavailability of annual, survey-based estimates of consumption may obscure the true, annual trend over time. Second, as surveys changed over time, estimates relying on them may be inconsistent with one another. Finally, these two methods measure different components of illicit trade, specifically consumption of illicit cigarettes regardless of origin and smuggling of cigarettes into a particular market. However, absent a gold standard, comparisons of different approaches to illicit trade measurement serve efforts to refine and improve measurement approaches and estimates.

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This study finds evidence that attempts to reduce costs and error rates in the Inland Revenue through the use of e-commerce technology are flawed. While it is technically possible to write software that will record tax data, and then transmit it to the Inland Revenue, there is little demand for this service. The key finding is that the tax system is so complex that many people are unable to complete their own tax returns. This complexity cannot be overcome by well-designed software. The recommendation is to encourage the use of agents to assist taxpayers or simplify the tax system. The Inland Revenue is interested in saving administrative costs and errors by encouraging electronic submission of tax returns. To achieve these objectives, given the raw data it would seem clear that the focus should be on facilitating the work of agents.