The Rise of The Swiss Tax Haven in the Interwar Period: An International Comparison

The history of tax havens is still little known for the decades before World War II. Up to now the studies that have focused on the 1920s and 30s 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 Based on unpublished historical archives of four countries, this paper offers therefore a new comparative look on international tax competition during this period in order to answer the following question: was the Swiss case - already considered as a quintessential tax haven at the time - specific in comparison to other banking centres? This research has two results. On the one hand, the 1920s and 30s appear as something of a golden age of opportunity for avoiding taxation through the relocation of assets. Actually, most of the financial centres granted consistent tax benefits for imported capital, while the extremely limited degree of international cooperation and the usual guarantee of banking secrecy in European countries prevented the taxation of exported assets. On the other hand, within this general balance sheet, 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 bankers, the British policy was more balanced between the contradictory interests of the Board of Inland Revenue, the Treasury and the English business circles.

Understanding the development of the ESDP: Perspectives and insights from historical institutionalism and theories of learning

How can we best understand the emergence of the European Security and Defence Policy (ESDP)? This paper applies the theories of historical institutionalism and experiential learning to offer a dynamic conceptualisation of moves towards an ESDP which highlights some of the causal factors that a more temporally-restricted analysis would miss. It firstly shows how the institutional and functional expansion of European Political Cooperation (EPC) over the course of the 1970s and 80s gave rise to a context in which the development of a security and defence dimension came to be viewed as more logical and even necessary. It then goes on to analyse some of the external factors (in the form of actors, events and institutions) that further pushed in this direction and proved to influence the policy’s subsequent evolution. The paper is therefore intended to act as a first-step to understanding the ESDP’s development from this perspective.

Iowa Airport Directory, 2003 ***NOTE*** This document is for historical viewing, the internal information is no longer current or accurate! ***NOTE*** Current information can be found at http://www.iowadot.gov/aviation/aircraftregistration/registration.aspx ***NOTE***

Iowa has 8 commercial service airports and 105 general aviation airports, of which three serve as reliever airports. ***NOTE*** This document is for historical viewing, the internal information is no longer current or accurate! ***NOTE*** Current information can be found at http://www.iowadot.gov/aviation/aircraftregistration/registration.aspx ***NOTE***

Historical Development and Applications of the EPIC and APEX Models, June 2005

The development of the field-scale Erosion Productivity Impact Calculator (EPIC) model was initiated in 1981 to support assessments of soil erosion impacts on soil productivity for soil, climate, and cropping conditions representative of a broad spectrum of U.S. agricultural production regions. The first major application of EPIC was a national analysis performed in support of the 1985 Resources Conservation Act (RCA) assessment. The model has continuously evolved since that time and has been applied for a wide range of field, regional, and national studies both in the U.S. and in other countries. The range of EPIC applications has also expanded greatly over that time, including studies of (1) surface runoff and leaching estimates of nitrogen and phosphorus losses from fertilizer and manure applications, (2) leaching and runoff from simulated pesticide applications, (3) soil erosion losses from wind erosion, (4) climate change impacts on crop yield and erosion, and (5) soil carbon sequestration assessments. The EPIC acronym now stands for Erosion Policy Impact Climate, to reflect the greater diversity of problems to which the model is currently applied. The Agricultural Policy EXtender (APEX) model is essentially a multi-field version of EPIC that was developed in the late 1990s to address environmental problems associated with livestock and other agricultural production systems on a whole-farm or small watershed basis. The APEX model also continues to evolve and to be utilized for a wide variety of environmental assessments. The historical development for both models will be presented, as well as example applications on several different scales.

Geological explorations in Central Borneo (1893-94) : Borneo expedition. english rev. ed. with an appendix on fossil radiolaria of Central-Borneo ([Reprod.]) / by Dr. G. A. F. Molengraaff,... ; by Dr. G. J. Hinde

Comprend : Description of fossil radiolaria from the rocks of Central Borneo, obtained by prof. Dr. G. A. F. Molengraaff in the dutch exploring expedition of 1893-94

The development of intercultural awareness and changes of beliefs: the effects of studying abroad on learners of English as a second language

The present study examines the development of interculturality and changes of beliefs, by analyzing 106 compositions produced by 53 advanced level university students of translation studies at a university in Spain before and shortly after a stay-abroad (SA) period. The study draws on data collected at two different times: before (T1) and after the SA (T3). In addition, we compared the results with the writings produced by a control group of 10 native English speakers on SA too. Data were collected by means of a composition which tried to elicit the learners’ opinion about cultural habits maintenance. The results reveal significant changes between T1 and T3 in the degree of better attitudes and intercultural acquisition.

Late bloomer or language impaired? Screening the speech of a Spanish-English bilingual toddler for early signs of language impairment

This case study presents corpus data gathered from a Spanish-English bilingual child with expressive language delay. Longitudinal data on the child’s linguistic development was collected from the onset of productive speech at age 1;1 until age 4 over the course of 28 video-taped sessions with the child’s principal caregivers. A literature review focused on the relationship between language delay and persisting disorders—including a discussion of the frequent difficulty in distinguishing between the two at early stages of bilingual development—is followed by an analysis of the child’s productive development in 2 distinct phases. An attempt is made to assess the child’s speech at age 4 for preliminary signs of SLI and to consider techniques for identifying ‘at risk’ bilingual children (that is, those with productive language delay, poor oral fluency, and family history of language problems) based on samples of recorded and transcribed speech.

Productivity Growth during the English Industrial Revolution: A Dual Approach

This paper presents new estimates of total factor productivity growth in Britain for the period 1770-1860. We use a dual technique recently popularized by Hsieh (1999), and argue that the estimates we derive from factor prices are of similar quality to quantity-based calculations. Our results provide further evidence, derived from this independent set of sources, that productivity growth during the British Industrial Revolution was relatively slow. During the years 1770-1800, TFP growth was close to zero, according to our estimates. The period 1800-1830 experienced an acceleration of productivity growth. The Crafts-Harley view of the Industrial Revolution is thus reinforced. We also consider alternative explanations of slow productivity growth, and reject the interpretation that focuses on the introduction of steam as a general purpose technology.

Iowa's English Literacy Pilot Project, 2001

The Iowa Department of Education, in collaboration with CASAS, initiated an English Literacy Pilot project during program Year 2001 (July 1, 2001- June 30, 2002). The overall goal of the project is to research and identify promising instructional strategies and curriculum offerings designed to meet the unique learning needs of Iowa's adult immigrant target populations.

Mito, tragedia y metateatro en el teatro espanol del siglo XX : ensayo sobre el cuerpo y la conciencia en el drama

RÉSUMÉMythe, tragédie et méta-théâtre sont des termes techniques provenant de disciplines comme l'anthropologie, l'histoire, la théorie et la critique littéraires. Malgré le fait que l'on puisse les assigner à des périodes historiques déterminées, ce sont des notions qui ont encore un sens à la fois actuel (elles sont indispensables pour comprendre le théâtre contemporain) et concret (à travers les différentes poétiques qui les reconfigurent, elles affectent le spectateur d'une certaine façon, ont un effet déterminé sur son corps et sa conscience). Je propose donc de les définir synthétiquement en fonction de l'effet qu'ils produisent sur le spectateur qui est conçu comme une unité de corps et de conscience. Le corps étant défini comme le lieu des émotions, la conscience sera la connaissance que le sujet acquiert de soi et du monde en fonction de ces émotions. Or, le mûthos génère des émotions que la tragédie purge à travers le phénomène de la catharsis. En revanche, le méta-théâtre interrompt le processus émotif de la conscience. Tout en appuyant mes définitions sur des notions de psychologie, neurologie et physique quantique, j'oppose tragédie et méta-théâtre de la façon suivante: la tragédie produit une forme de conscience incarnée chez le spectateur, alors que le méta-théâtre n'aboutit qu'à une forme de conscience cartésienne ou vision désincarnée. J'applique ensuite cette conception à une série de pièces importantes de l'histoire du théâtre espagnol au XXe siècle qui comportent toutes une part de réécriture d'un ou de plusieurs mythes. Je constate une généralisation du traitement méta-théâtral de la réécriture, au détriment non du tragique, mais de la tragédie proprement dite. Par conséquent, je diagnostique un déficit d'incarnation dans le théâtre espagnol au XXe siècle.