750 resultados para ICMS credits
Resumo:
Geological sequestration of CO2 is a technically feasible and potentially economic option for significantly and safely reducing greenhouse gas emissions, with CO2 injection already practiced in Canada and the USA to enhance crude oil production. The Enhanced Coalbed Methane (ECBM) process is seen as the next most economical sequestration options. The authors estimate an incremental methane recovery factor from 20% to 50%, depending on coal rank and seam depth. Others have estimated the potential to increase worldwide CBM production, utilising ECBM, by 18 Trillion cubic meters, while simultaneously sequestering 345 Giga tonnes of CO2. This paper presents technical and economic factors to consider for developing a commercial ECBM project. Technical factors include: geostructural and hydrogeological issues, geochemical reactions, stressed and competitive sorption, counter-diffusion, effective and relative 4-D coal permeability and methane recovery levels. Key economic factors are injectant acquisition price, sale price of methane and the level of carbon credits.
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Este trabalho enfoca o processo de transmutação do conto literário para a televisão, utilizando a série Contos da Meia Noite [CMN], produzida e exibida pela TV Cultura de São Paulo uma emissora da Fundação Padre Anchieta. Inicialmente, busca-se conceituar a noção de Conto, e em seguida, faz-se um levantamento da veiculação do primeiro ano da série, o que totaliza o corpus de 89 programas. O objetivo deste trabalho é o de compreender a especificidade dos CMN enquanto uma proposta de transmutação do literário para o televisivo. Para isso é adotado, além de uma entrevista semi-estruturada com Fernando Martins - um dos realizadores da série o procedimento de análise de conteúdo, que detalha: o texto de abertura, a oralização e os créditos finais de uma amostra formada por 10 programas. Com isso, pode-se considerar nesta nova proposta de transmutação a possibilidade televisiva de manter a autoria da narrativa curta e seu estilo original estabelecido pelo suporte livro.(AU)
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The purpose behind this case study is to share with a wider audience of placement officers, tutors and those who are involved in the management of placement students or employment of graduates, the approach taken to encourage reflective learning in undergraduate placement students at Aston Business School. Reflective learning forms an important foundation of the placement year at Aston Business School, where a professional placement is a mandatory element of the four year degree, for all Home/EU students (optional for International students) who are taking a Single Honours degree (i.e. a fully business programme). The placement year is not compulsory for those students taking a Combined Honours degree (i.e. a degree where two unrelated subjects are studied), although approximately 50% of those students taking an Aston Business School subject opt to take a placement year. Students spend their year out undertaking a ‘proper’ job within a company or public sector organisation. They are normally paid a reasonable salary for their work (in 2004/5 the average advertised salary was £13,700 per annum). The placement year is assessed, carrying credits which amount to a contribution of 10% towards the students’ final degree. The assessment methods used require the students to submit an academic essay relating theory to practice, a factual report about the company which can be of use to future students, and a log book, the latter being the reflective piece of work. Encouragement to reflect on the placement year has always been an important feature of Aston Business School’s approach to learning. More recently, however, feedback from employers indicated that, although our students have excellent employability skills, “they do not think about them” (Aston Business School Advisory Panel, 2001). We, therefore, began some activities which would encourage students to go beyond the mere acquisition of skills and knowledge. This work became the basis of a programme of introductions to reflective learning, mentoring and awareness of different learning styles written up in Higson and Jones (2002). The idea was to get students used to the idea of reflection on their experiences well before they entered the placement year.
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Purpose: To examine the use of real-time, generic edge detection, image processing techniques to enhance the television viewing of the visually impaired. Design: Prospective, clinical experimental study. Method: One hundred and two sequential visually impaired (average age 73.8 ± 14.8 years; 59% female) in a single center optimized a dynamic television image with respect to edge detection filter (Prewitt, Sobel, or the two combined), color (red, green, blue, or white), and intensity (one to 15 times) of the overlaid edges. They then rated the original television footage compared with a black-and-white image displaying the edges detected and the original television image with the detected edges overlaid in the chosen color and at the intensity selected. Footage of news, an advertisement, and the end of program credits were subjectively assessed in a random order. Results: A Prewitt filter was preferred (44%) compared with the Sobel filter (27%) or a combination of the two (28%). Green and white were equally popular for displaying the detected edges (32%), with blue (22%) and red (14%) less so. The average preferred edge intensity was 3.5 ± 1.7 times. The image-enhanced television was significantly preferred to the original (P < .001), which in turn was preferred to viewing the detected edges alone (P < .001) for each of the footage clips. Preference was not dependent on the condition causing visual impairment. Seventy percent were definitely willing to buy a set-top box that could achieve these effects for a reasonable price. Conclusions: Simple generic edge detection image enhancement options can be performed on television in real-time and significantly enhance the viewing of the visually impaired. © 2007 Elsevier Inc. All rights reserved.
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We propose an arithmetic of function intervals as a basis for convenient rigorous numerical computation. Function intervals can be used as mathematical objects in their own right or as enclosures of functions over the reals. We present two areas of application of function interval arithmetic and associated software that implements the arithmetic: (1) Validated ordinary differential equation solving using the AERN library and within the Acumen hybrid system modeling tool. (2) Numerical theorem proving using the PolyPaver prover. © 2014 Springer-Verlag.
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The importance of R&D investment in explaining economic growth is well documented in the literature. Policies by modern governments increasingly recognise the benefits of supporting R&D investment. Government funding has, however, become an increasingly scarce resource in times of financial crisis and economic austerity. Hence, it is important that available funds are used and targeted effectively. This paper offers the first systematic review and critical discussion of what the R&D literature has to say currently about the effectiveness of major public R&D policies in increasing private R&D investment. Public policies are considered within three categories, R&D tax credits and direct subsidies, support of the university research system and the formation of high-skilled human capital, and support of formal R&D cooperations across a variety of institutions. Crucially, the large body of more recent literature observes a shift away from the earlier findings that public subsidies often crowd-out private R&D to finding that subsidies typically stimulate private R&D. Tax credits are also much more unanimously than previously found to have positive effects. University research, high-skilled human capital, and R&D cooperation also typically increase private R&D. Recent work indicates that accounting for non-linearities is one area of research that may refine existing results. © 2014 John Wiley & Sons Ltd.
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A magyar vállalatok innovatív képességét felmérő kérdőíves kutatások eltérő eredményeket adtak, ami a piaci szereplők eltérő innováció-értelmezésével magyarázható. A szerzők feltevése szerint a vállalati vezetők jellemzően innovatívnak tartják magukat, és ez alapján jelentős részük fejlesztéseket tervez a jövőben, amelyhez pályázati forrásokat kívánnak igénybe venni. A gyakorlati életben az innováció fogalmát a tudományos definíciónál tágabban értelmezik, a vállalatnál bevezetett újdonságokat (például a piaci versenytársaktól átvett új terméket) is innovációnak értékelik. A vállalati növekedést a finanszírozási nehézségek korlátozzák. A támogatások, a hitelek és a kockázati tőke jellegű források eltérő mértékben játszanak szerepet a vállalatok életében. A szerzők tanulmányukban a vállalatok innovatív tevékenysége és a különböző források megléte közötti kapcsolatot, valamint a pályázati rendszerhez fűződő vállalati tapasztalatokat vizsgálják. /===/ Questionnaire surveys of innovation abilities of the Hungarian enterprises have given different results, which could be explained by different innovation interpretation of the market players. According to the authors' hypothesis the managers consider themselves innovative, and many of them plan developments in the future to realize them with tender sources. In the practice idea of innovation is broader interpreted than the scientific definition, and novelties introduced at the companies (eg. a new product taken over from competitors) is also considered innovation. Corporate growth is limited by financing difficulties. Supports, credits and sources of venture capital character play a role int he corporate life to different extent. Authors investigate the connection between the innovative activity of companies and the existence of several sources, and corporate experience linked to tendering system.
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In this article we aimed to present and analyse the 21st century history of bank financing in the Hungarian small and medium enterprise (SME) sector in the period ranging from 2000 to 2012. The credit products offered by banks and credit unions are the most fundamental means of external financing capable of fulfilling the financing needs of a wide array of SMEs. The conditions of accessing credits and their prices exert a decisive influence on the profitability and business opportunities of SMEs. As a result of economic slowdown SMEs had to face higher interest rates, decreasing credit limits, and bank financing options that became increasingly slowly accessible alongside stricter conditions. Due to this process SMEs business performance had been falling continuously which has a destructive contribution to the national economy. In the first chapter of the article we present the dynamic development of credit financing in the Hungarian SME sector, along with the causes that triggered it, then we will continue with the negative tendencies dating from the onset of the 2008 debt crisis. In the second chapter we discuss the vicious circle, due to which the business performance of the SMEs, as well as the conditions of access to credits and their prices, have entered into a negative spiral. In the third and final chapter we make suggestions regarding the direction and means of necessary government intervention, in order to stop and reverse the negative tendencies observed in SME credit financing.
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This dissertation had two purposes: first, to analyze how required sequenced college preparatory courses in mathematics, reading, and writing affect students' academic success and, second, to add to a theoretical model for predicting student retention at a community college. Grade point average, number of degree credits earned, and re-enrollment rate were measured as determinants of academic success. The treatment group had a significantly higher grade point average than the control group. There was no significant difference in the number of degree credits earned or re-enrollment rate for the groups. A series of logistic regressions used the independent variables E-ASSET scores in math, reading, and writing; number of college prep areas required; credits earned; grade point average; students' status; academic restrictions/required course sequencing; sex; race; and socio-economic status to determine the predictor variables for retention. The academic variable that showed the greatest potential as a predictor for retention was grade point average. Overall, receiving financial aid was the greatest predictor for re-enrollment. For a financial aid recipient the odds of re-enrollment were 2.70 times more likely than if no financial aid was received.
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The purpose of this research study was to determine if the Advanced Placement program as it is recognized by the universities in the Florida State University System (SUS) truly serves as an acceleration mechanism for those students who enter an SUS institution with passing AP scores. Despite mandates which attempt to control uniformity of policy, each public university in Florida determines which courses will be exempted and the number of credits they will grant for passing Advanced Placement courses.^ This is a descriptive study in which the AP policies of each of the SUS institutions were compared. Additionally, the college attendance and graduation data on members of a cohort of 593 Broward County high school graduates of the class of June, 1992 were compared. Approximately 28% of the cohort members entered university with passing Advanced Placement scores.^ The rate of early and on time graduation was significantly dependent on the Advanced Placement standing of the students in the cohort. Given the financial and human cost involved, it is recommended that all state universities bring their Advanced Placement policies into line with each other and implement a uniform Advanced Placement policy. It is also recommended that a follow-up study be conducted with a new cohort bound under the current 120 credit limitation for graduation. ^
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In the United States, the federal Empowerment Zone (EZ) program aimed to create and retain business investment in poor communities and to encourage local hiring through the use of special tax credits, relaxed regulations, social service grants, and other incentives. My dissertation explores whether the Round II Urban EZs had a beneficial impact on local communities and what factors influenced the implementation and performance of the EZs, using three modes of inquiry. First, linear regression models investigate whether the federal revitalization program had a statistically significant impact on the creation of new businesses and jobs in Round II Urban EZ communities. Second, location quotient and shift-share analysis are used to reveal the industry clusters in three EZ communities that experienced positive business and job growth. Third, qualitative analysis is employed to explore factors that influenced the implementation and performance of EZs in general, and in particular, Miami-Dade County, Florida. The results show an EZ's presence failed to have a significant influence on local business and job growth. In communities that experienced a beneficial impact from EZs, there has been a pattern of decline in manufacturing companies and increase in service-driven firms. The case study suggests that institutional factors, such as governance structure, leadership, administrative capacity, and community participation have affected the effectiveness of the program's implementation and performance.
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Rehabilitation tax credits can save developers a significant amount of money. The author discusses the tests used to lower overall tax liability by renovating older structures.
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The purpose of this study was to identify and compare the causal attributes of achievement motivation for academic success possessed by international students to those causal attributes of achievement motivation by other legal immigrant student groups attending a postsecondary institution. In this study, F-1 international students have obtained permission from the federal Department of Immigration and Naturalization Services to attend Miami-Dade Community College in Miami, Florida. There were two additional groups of students selected to participate in this study: Permanent Resident students and Others comprised of asylees, refugees and paroles, which are specific categories of legal immigrant students.^ From the observations of the investigator, international students were more successful at the institution as compared to the other two student groups as measured by such variables as Grade Point Average, Number of Credits Earned and Honors Day awards. By identifying these attributes of achievement motivation, additional curricula, support services and activities can be developed to meet the needs of these highly motivated students.^ Incorporating the theories of McClelland and Weiner in the theoretical framework of the study, both quantitative and qualitative data were collected from 150 subjects using the Measurement of Achievement Motivation Questionnaire and the Guided Biography Interview as data collection instruments. Statistical analyses on the data collected from the three groups of foreign born students at the institution indicated differences in these identified attributes and their effects on academic success.^ Results indicated that F-1 international students at Miami-Dade Community College were highly motivated to achieve, possessed different causal attributes of achievement motivation and displayed their need for achievement in different activities and in different ways as compared to the Permanent Resident and Other student groups. Further investigation on the importance of residency status as an influencing factor of achievement motivation is suggested. ^