955 resultados para Value-added tax


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A comparative study of the influence of three different acid solids as catalysts (conventional zeolites Z15c with Si/Al = 19.5 and Z40c with Si/Al = 48.2, and a hierarchical zeolite Z40c-H with Si/Al = 50.0) for the etherification of glycerol with benzyl alcohol was performed. The catalytic activity and selectivity of these zeolites was elucidated at different catalyst contents. Three different ethers (3-benzyloxy-1,2-propanediol, which is a mono-benzyl-glycerol ether (MBG) and 1,3-dibenzyloxy-2-propanol, which is a di-benzyl-glycerol ether (DBG) and dibenzyl ether (DBz) were identified as the main products. MBG was the major product of the reaction catalyzed by the microporous Z15c zeolite with low Si/Al molar ratio, whereas DBG was formed in higher yield with the use of microporous Z40c and hierarchical Z40c-H zeolites, both of them having a similar high Si/Al molar ratio (≈50). MBG is a value-added product and it is obtained with good yield and selectivity when using the conventional zeolite Z15c as a catalyst. Under the best conditions tested, i.e., 25 mg of catalyst for 8 h at 120 °C, a 62% of conversion was obtained without the need of solvent, with an excellent 84% selectivity toward the MBG and no formation of DBz.

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Information technologies (IT) currently represent 2% of CO2 emissions. In recent years, a wide variety of IT solutions have been proposed, focused on increasing the energy efficiency of network data centers. Monitoring is one of the fundamental pillars of these systems, providing the information necessary for adequate decision making. However, today’s monitoring systems (MSs) are partial, specific and highly coupled solutions. This study proposes a model for monitoring data centers that serves as a basis for energy saving systems, offered as a value-added service embedded in a device with low cost and power consumption. The proposal is general in nature, comprehensive, scalable and focused on heterogeneous environments, and it allows quick adaptation to the needs of changing and dynamic environments. Further, a prototype of the system has been implemented in several devices, which has allowed validation of the proposal in addition to identification of the minimum hardware profile required to support the model.

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Este trabalho aborda o tema dos clusters industriais - concentrações geográficas de empresas interligadas, fornecedores de produtos e serviços, empresas em setores afins e entidades que lhes estão associadas, como as universidades, entidades públicas, associações empresariais. A competitividade resulta da ação das empresas, e estas devem competir e cooperar para criar lucro económico, mas também gerar benefícios para a região e o país. O objetivo deste trabalho é demonstrar que a aplicação da teoria dos clusters no nosso país, - introduzida na sequência de um estudo pedido em 1994 ao criador desta teoria, o Dr. Michael Porter – teve efeitos muito positivos no desenvolvimento dos últimos 20 anos e que maiores poderiam ter sido esses efeitos, se tivesse sido feita a sua aplicação em todos os setores em que se identificavam vantagens competitivas da nossa economia. Foi realizada uma análise da evolução do mais reconhecido cluster, o da indústria do calçado, cujos resultados apontam para as estratégias a adotar em muitos outros setores da nossa economia. Numa extrapolação, fica claro que as regiões nacionais e os países que contam com clusters industriais são aqueles que apresentam desempenho superior, em termos de intensidade exportadora e valor acrescentado. Estas zonas apresentam ainda níveis elevados de riqueza e longevidade dos seus cidadãos. Em termos europeus, a Alemanha, que tem como grandes clusters os setores automóvel, da automação, da eletrónica e da pesquisa laboratorial, é o melhor exemplo deste facto.

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Recent economic data points to the seeds of an economic recovery in the European Union. However, significant risks remain and bold policies are still needed. There are three central risks. Competitiveness adjustment is incomplete, casting doubt on the sustainability of public debt. Banking remains unstable and fragmented along national lines, resulting in unfavorable financial conditions, which further erode growth, job creation and competitiveness. Rising unemployment, especially among the young, is inequitable, unjust and politically risky. Germany has a central role to play in addressing these risks. The new German government should work on three priorities: Domestic economic policy should be more supportive of growth and adjustment, with higher public investment, a greater role for high-value added services, and more supportive immigration policy. Germany should support a meaningful banking union with a centralised resolution mechanism requiring a transfer of sovereignty to Europe for all countries including Germany. The establishment of a private investment initiative combined with a European Youth Education Fund and labour market reforms should be promoted. Building on these priorities, a significant deepening of the euro area is needed, with a genuine transfer of sovereignty, stronger institutions and democratically legitimate decision-making structures in areas of common policy.

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This CEPS Policy Brief is based on a larger study for the EEAS and European Commission, written by the same authors in the run-up of the Milan ASEM summit of 16-17 October 2014. The main idea of the study is to assess whether ASEM works and how, by verifying the factual evidence in detail. After all, ASEM has no institutions, no budget and no treaty, whilst dialogues and a loose improvement over time in Asia-Europe relations refer to process much more than genuine ‘results’. The stocktaking covers all ASEM activities since the 2006 Helsinki summit. Summit and foreign ministers’ declarations and ASEM calendar of activities (and interviews) are used to trace ASEM activities in the three ASEM pillars (political, economic, and peoples-to-peoples/cultural). All the ‘regular’ ASEM meetings at ministerial and other levels (many of which are only known to relatively few) have been mapped. Also the ASEM working methods, based on the 2000 AECF framework and many subsequent initiatives, have been scrutinised, including whether they are actually implemented or not or partially. Such methods refer to how to work together in areas of cooperation (beyond the typical ASEM dialogue), organisation, coordination and ASEM visibility. The main conclusion is that ASEM works reasonably well, once one accepts the ASEM of today, although some inefficiencies still characterise the ‘system’. There is a host of secondary conclusions on the three pillars, the foreign ministers, the strong government-to-government nature of ASEM and the working methods. We recommend that today’s ASEM needs no reform and that not having ASEM would entail political and diplomatic costs. We emphasise that ASEM is well placed to stimulate exchange of information between the mega-FTAs such as TPP, RCEP and TTIP. However, the ASEM of tomorrow might be different, given the great changes in geo-political and economic conditions since ASEM began in the mid-1990s. Moreover, the size of ASEM has become such that classical ways of operating with (after Milano) 53 countries (including the EU and ASEAN) cannot possibly be effective all the time. We suggest that, in the run-up to the 20th ASEM birthday (2016), EU and Asian independent think-tanks get together to write an ‘options report’ reconsidering options for a new ASEM, as the basis for a profound and wide debate how to get more value-added out of ASEM.

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We analyse regional business cycle synchronization in the Euro Area, using Gross Value Added in 53 NUTS 1 regions for a period of thirty years (1975-2005), detrended by Hodrick-Prescott and the Christiano-Fitzgerald filters. We conclude that, on average, synchronization has increased for the period considered with exceptions during the eighties and the beginning of the nineties. Still, the correlation of the business cycle in some regions with the benchmark remained low or even decreased. Our findings also support the hypothesis of the existence of a ‘national border’ effect.

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"December 2005."

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Executive summary -- Overview of findings -- Some summary conclusions -- Purpose -- A changing national and international marketplace -- Cluster dynamics in the Illinois economy: defining key industry clusters -- The cost of doing business in Illinois -- Occupational structure: the key to success in the 1990s is retaining and attracting high value-added jobs in Illinois -- Regional differences: while northeastern Illinois dominates the economy, many of the state's key clusters are widely dispersed around the state -- Summary and conclusions -- appendix 1. Illinois' industry cluster performance: detailed analysis -- appendix 2. Illinois' occupational challenges in the 1990s by industry cluster.

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" ... the Commission's fifth examination of property taxes in Illinois. The previous reports, released in 1990, 1997, 2001, and 2005, provided a history of the property tax as well as an examination of the property tax cycle, equalized assessed value, property tax exemptions, and property tax relief. This report is an update and will focus on the trends associated with equalized assessed value, property tax extensions, and property tax relief."

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" ... The Commission's fourth examination of property taxes in Illinois. The previous reports, released in 1990, 1997 and 2001, provided a history of the property tax as well as an examination of the property tax cycle, equalized assessed value, property tax exemptions, and property tax relief. This report is an update and will focus on the trends associated with equalized assessed value, property tax extensions, and property tax relief." -- p. 3.

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Defining deindustrialization as a situation of falling share of manufacturing employment and value added in total employment and GDP, respectively, and a rising specialization in primary goods, this paper provides an empirical analysis of the recent (and in some cases historical) path of four Latin American countries (Argentina, Brazil, Chile and Mexico), contributing to the debate on the matter of premature deindustrialization. We argue that Argentina, Brazil and Chile face premature deindustrialization, increasing their specialization in commodities, resource-based manufactures and low productivity services, while Mexico urges a deeper analyze of its structure.

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Thesis (Ph.D.)--University of Washington, 2016-06

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Thesis (Master's)--University of Washington, 2016-06

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Alternative splicing is widespread in mammalian gene expression, and variant splice patterns are often specific to different stages of development, particular tissues or a disease state. There is a need to systematically collect data on alternatively spliced exons, introns and splice isoforms, and to annotate this data. The Alternative Splicing Database consortium has been addressing this need, and is committed to maintaining and developing a value-added database of alternative splice events, and of experimentally verified regulatory mechanisms that mediate splice variants. In this paper we present two of the products from this project: namely, a database of computationally delineated alternative splice events as seen in alignments of EST/cDNA sequences with genome sequences, and a database of alternatively spliced exons collected from literature. The reported splice events are from nine different organisms and are annotated for various biological features including expression states and cross-species conservation. The data are presented on our ASD web pages (http://www.ebi.ac.uk/asd).

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The thesis examines the effects of the privatisation process on productivity, competitiveness and performance in two major Brazilian steel companies, which were privatised in between 1991 and 1993. The case study method was adopted in this research due to its strengths as a useful technique allowing in-depth examination of the privatisation process, the context in which it happened and its effects on the companies. The thesis has developed a company analysis framework consisting of three components: management, competitiveness/productivity and performance and examined the evidence on the companies within this framework.The research indicates that there is no straightforward relationship between privatisation, competitiveness and performance. There were many significant differences in the management and technological capabilities, products and performance of the two companies, and these have largely influenced the effects of privatisation on each company. Company Alpha's strengths in technological and management capabilities and high value added products explain strong productivity and financial performance during and after privatisation. Company Beta's performance was weak before the privatisation and remained weak immediately after. Before the privatisation, weaknesses in management, commodity type low value added products and shortage of funds for investment were the major problems. These were compounded by greater government interference. Despite major restructuring, the poor performance has continued after privatisation largely because the company has not been able to improve its productivity sufficiently to be cost competitive in commodity type markets. Both companies state that their strategies have changed significantly. They claim to be more responsive to market conditions and customers and are attempting to develop closer links with major customers. It is not possible to assess the consequences of these changes in the short time that has elapsed since privatisation but Alpha appears to be more effective in developing a coherent strategy because of its strengths. Both companies accelerated their programme of organisational restructuring and reducing the number of their employees during the privatisation process to improve productivity and performance. Alpha has attained standards comparable to major international steel companies. Beta has had to make much bigger organisational changes and cuts in its labour force but its productivity levels still remain low in comparison with Alpha and international competitors.