989 resultados para Tax incentives for R


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The repellent effect of the molluscicides Niclosamide (Bayluscide WP 70 (R)), Anacardium occidentale and the latex of Euphorbia splendens on Biomphalaria glabrata was observed through the investigation of the occurrence of escape behavior among molluscs that were exposed to dosages lower than the LD 50. The total number of individuals out of water among the surviving snails in the control group provided a "Natural Escape Index". The comparison between this total and the total number of surviving snails in each group exposed to the different dosages of the molluscicides after 24 hr provided the "Molluscicide Escape Index" and the detection of a "Repellency Range" to these snails. The escape indexes for Niclosamide, A. occidentale and E. splendens were 10, 6.22 and 6.44 respectively. Repellency occurred at the following concentration ranges: 0.01, 0.02 and 0.03 ppm Bayluscide, 0.1, 0.2 and 0.3 ppm A. occidentale and 0.05, 0.10, 0.15 and 0.20 ppm E. splendens. The Natural Escape Index obtained in the control group was zero.

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Enzyme polymorphism in Rhodnius prolixus and R. pallescens (Hemiptera, Reduviidae), principal vectors of Chagas' disease in Colombia, was analyzed using starch gel electrophoresis. Three geographic locations were sampled in order to determine gene flow between populations and to characterize intra- and interspecific differences. Of 25 enzymes assayed 10 were successfully resolved and then used to score the genetic variation. The enzymes PEPD, GPI, PGM and ICD were useful to differentiate these species and PGD, PGM and MDH distinguished between sylvatic and domiciliary populations of R. prolixus. Both polymorphism and heterozygosity indicated greater genetic variability in sylvatic habitats (H = 0.021) compared to domiciliary habitats (H = 0.006) in both species. Gene flow between sylvatic and domiciliary populations in R. prolixus was found to be minimal. This fact and the genetic distance between them suggest a process of genetic isolation in the domiciliary population.

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Nou document produït pels professionals dels equips d’assessorament tècnic penal de Catalunya (EAT penal) en l’àmbit de la jurisdicció d’adults, elaborat en el context del programa Compartim del Centre d’Estudis Juridics i Formació Especialitzada del Departament de Justícia. En aquest cas, es tracta de la revisió de la Guia d’avaluació del testimoni en violència de gènere (GAT-VIG-R) amb mostres dels EAT penal de Catalunya. Transcrivim una part de la presentació de l’obra on els mateixos autors ens expliquen els motius de la seva elaboració: “És dins els peritatges psicològics on se’ns encomana una de les tasques més delicades i complexes que duem a terme els psicòlegs dels EAT penal: l’anàlisi de la credibilitat dels testimonis. És en aquest camp que decidim, l’any 2009, donar un pas més enllà i analitzar en profunditat les tècniques que hi ha actualment sobre l’anàlisi de la credibilitat del testimoni adult en violència de gènere per tal de valorar la seva possible eficàcia i la seva posterior administració. El present document suposa el primer pas per millorar l’avaluació del testimoni en violència de gènere dins dels equips d’assessorament tècnic penal mitjançant la revisió de la Guia d’avaluació del testimoni en violència de gènere, instrument publicat al nostre país el 2007 per Juárez, J.R.; Mateu, A. i Sala, E. Així el present treball és el punt de partida per tal d’obtenir un primer perfil sociodemogràfic, psicològic i del testimoni en casos de violència de gènere creïbles amb l’objectiu que en properes recerques puguem arribar a obtenir criteris objectius per tal de discernir els testimonis creïbles en violència de gènere d’aquells que no ho són.”

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We develop a mediation model in which firm size is proposed to affect the scale and quality of innovative output through the adoption of different decision styles during the R&D process. The aim of this study is to understand how the internal changes that firms undergo as they evolve from small to larger organizations affect R&D productivity. In so doing, we illuminate the underlying theoretical mechanism affecting two different dimensions of R&D productivity, namely the scale and quality of innovative output which have not received much attention in previous literature. Using longitudinal data of Spanish manufacturing firms we explore the validity of this mediation model. Our results show that as firms evolve in size, they increasingly emphasize analytical decision making, and consequently, large-sized firms aim for higher-quality innovations while small firms aim for a larger scale of innovative output.

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Tulsi Das est probablement né aux alentours de 1550, en tant que brahmane, doté ainsi d'une naissance favorable parmi les lettrés et érudits de l'Inde. L'A. considère qu'il a réussi, dans son Ramayana, un mariage inégalé entre obligations dans le monde et intuition mystique libératrice ou l'amour fou pour un dieu personnel. En s'incrivant dans une perspective de l'histoire de la réception du texte, l'A. montre que Tulsi a largement contribué à façonner et à déterminer l'histoire religieuse de l'Inde du Nord. Son oeuvre compte parmi les livres religieux les plus lus et récités

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Overview of the Tax Coordination of the Regions in Spain from the point of view of the role of the Courts in developing the present system

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Análisis de la jurisprudencia constitucional española sobre la distribución de competencias tributarias entre los distintos niveles de gobierno.

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En este proyecto se ha realizado un estudio en el campo del modelado de los procesos de negocio y sus notaciones. En concreto, se han analizado las notaciones BPMN y UML que se han usado para especificar los procesos en la gestión de la fabricación de una empresa química. Tras estas especificaciones, se ha realizado la comparación de estas dos notaciones con el fin de escoger la mejor de ellas para especificar procesos de negocio. A partir de la especificación de procesos, se ha descrito la implantación del módulo de fabricación de SAP en la misma empresa.

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In this study we analyze multinationality (domestic-based firms vs. multinationals) and foreignness (foreign vs. domestic firms) effects in the returns of R&D to productivity. We follow a two-step strategy. In the first step, we consistently ''s productivity by GMM and numerically compute the sample distribution of the R&D returns. In the second step, we use stochastic dominance techniques to make inferences on the multinationality and foreignness effects. Results for a panel of UK manufacturing firms suggest that multinationality and foreignness effects operate in an opposite way: whilst the multinationality effect enhances R&D returns, the foreignness diminishes them.

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This paper presents an analysis of motor vehicle insurance claims relating to vehicle damage and to associated medical expenses. We use univariate severity distributions estimated with parametric and non-parametric methods. The methods are implemented using the statistical package R. Parametric analysis is limited to estimation of normal and lognormal distributions for each of the two claim types. The nonparametric analysis presented involves kernel density estimation. We illustrate the benefits of applying transformations to data prior to employing kernel based methods. We use a log-transformation and an optimal transformation amongst a class of transformations that produces symmetry in the data. The central aim of this paper is to provide educators with material that can be used in the classroom to teach statistical estimation methods, goodness of fit analysis and importantly statistical computing in the context of insurance and risk management. To this end, we have included in the Appendix of this paper all the R code that has been used in the analysis so that readers, both students and educators, can fully explore the techniques described

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This paper analyzes the behavior of the tax revenue to output ratio over the business cycle. In order to replicate the empirical evidence, we develop a simple model combining the standard Ak growth model with the tax evasion phenomenon. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Under the empirically plausible assumptions that the intertemporal elasticity of substitution exhibits a sufficiently small value and that productivity shocks are serially correlated, we show that the elasticity of government revenue with respect to output is larger than one, which agrees with the empirical evidence. This result holds even if the tax system displays flat tax rates. We extend the previous setup to generate larger fiscal deficits when the economy experiences a recession.

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The effectiveness of R&D subsidies can vary substantially depending on their characteristics. Specifically, the amount and intensity of such subsidies are crucial issues in the design of public schemes supporting private R&D. Public agencies determine the intensities of R&D subsidies for firms in line with their eligibility criteria, although assessing the effects of R&D projects accurately is far from straightforward. The main aim of this paper is to examine whether there is an optimal intensity for R&D subsidies through an analysis of their impact on private R&D effort. We examine the decisions of a public agency to grant subsidies taking into account not only the characteristics of the firms but also, as few previous studies have done to date, those of the R&D projects. In determining the optimal subsidy we use both parametric and nonparametric techniques. The results show a non-linear relationship between the percentage of subsidy received and the firms’ R&D effort. These results have implications for technology policy, particularly for the design of R&D subsidies that ensure enhanced effectiveness.

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The history of tax havens during the decades before World War II is still little known. To date, the studies that have focused on the 1920s and 1930s have presented either a very general perspective on the development of tax havens or a narrow national point of view. Based on unpublished historical archives of five countries (Switzerland, Great Britain, Belgium, France, Germany), this paper offers therefore a new comparative appraisal of international tax competition during this period in order to answer the following question: What was the specificity of the Swiss case - already considered a quintessential tax haven at the time - in comparison to other banking centres? The findings of this research study are twofold. First, the 1920s and 1930s appear as something of a golden age of opportunity for avoiding taxation through the relocation of assets. Most of the financial centres granted consistent tax benefits for imported capital, while the limited degree of international cooperation and the usual guarantee of banking secrecy in European countries prevented the taxation of exported assets. Second, within this general environment, the fiscal strategies of a tax haven like Switzerland differed from those of a great financial power like Great Britain. Whereas the Swiss administration readily placed itself at the service of the banking community, British policy was more balanced between the contradictory interests of the Board of Inland Revenue, the Treasury, and the English business circles.