845 resultados para disregard for tax purposes


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The Hispanic Rite is the liturgy celebrated by Christians of the Iberian Peninsula before the imposition of the Roman Rite in the mid-eleventh century. As in other early Christian liturgies, music was the core of the Hispanic Rite. This music, known as Mozarabic Chant is one of the richest musical repertoires of the Middle Ages. Currently, a research project is underway involving the restoration of the Hispanic Rite sound, using techniques of acoustic virtual reality. The project aims to perform the auralization of the sound of Mozarabic Chant in his primitive environment, that is, taking into account the acoustic characteristics of the pre-Romanesque churches in their original state. For this purpose, anechoic recordings were made for a number of musical pieces representative of the Mozarabic Chant repertoire. In total eight (8) musical pieces have been recorded and interpreted, each of one, by six (6) different singers. The recordings were made using a spherical array composed by 32 microphones. This paper describes the more relevant aspects related to the recorded musical material, the technical specifications and installation details of the recording equipment, the data processing, and a summary of the results.

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1. Objectives and planning 1.1 Processing JEFF-3.1.2 in ACE format 1.2 Processing JEFF-3.1.2 to JANIS and BOXER format 1.3 Changes in NJOY99.364 1.4 Updates in JEFF-3.1.2 1.5 Processing TENDL-2011

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In the field of Room Acoustics it is common using scale models to study a room. Through this method it is possible to predict its behavior, which may be very useful to detect and correct any problem prior to build it, saving many resources. Nowadays this method has been relegated to a secondary position due to the peak of simulation software, which makes possible studying rooms in a cheap, flexible and simple way, as well as it is potentially less time consuming. Nevertheless, the scale model method is still under study, as it may give some additional information. This project intends to focus in pedagogic possibilities of the scale model method. This method offers the student the opportunity of study and grasp some of the most important phenomena in Room Acoustics, in a more intuitive way than just a software simulation. Furthermore most of the existing software in this field is aimed to the technician working in the lab, as efficiently as possible, not to the student trying to understand and learn something. Here, the facilities and resources of Syddansk Universitet regarding this matter will be studied and evaluated, as well as the procedure for the experiments, paying special attention not only to its reliability and accuracy, but also to its didactic possibilities. Besides, if possible, any improvement that could help to enhance any of the listed aspects will be suggested. En el ámbito de la Acústica Arquitectónica es común el uso de modelos a escala para estudiar un recinto determinado. Mediante esta técnica es posible por ejemplo predecir el comportamiento del recinto y detectar problemas antes de su construcción, con el consecuente ahorro de recursos. Actualmente el uso de modelos a escala está desplazado a un segundo plano por el uso de software simulación, debido a la sencillez y flexibilidad que puede aportar la simulación por ordenador, así como a la economía de tiempo y recursos que supone. Sin embargo sigue siendo objeto de estudio, dado que puede aportar información muy valiosa para el ingeniero. Este proyecto se centra en las posibilidades pedagógicas de dicho método. El uso de modelos a escala brinda la oportunidad a los estudiantes de estudiar y comprender algunos de los fenómenos más importantes en la Acústica Arquitectónica de una forma más directa e intuitiva que una simulación por ordenador. Se pretende estudiar y evaluar los medios al alcance de los estudiantes en la Syddansk Universitet, así como los métodos usados, atendiendo no sólo a su precisión y fiabilidad, si no a su potencial pedagógico. Así mismo, si es posible, se propondrán cambios que puedan suponer una mejora en cualquiera de estos aspectos. Así el proyecto se divide en varias secciones claramente diferenciadas. En el apartado Background and Theoretical Basis se introduce el tema del estudio y simulación de recintos acústicos. Se explica su importancia y utilidad, y se comenta la situación actual de estas técnicas, abordando diferentes métodos usados así como sus bases teóricas y principales ventajas e inconvenientes. Bajo el apartado de Project se analizan diferentes factores relacionados con el problema. Se estudian los recursos a disposición del alumno, desde el software y hardware implicados hasta el equipo de medida y otros recursos necesarios para la realización de las prácticas. Es en esta parte donde se centra la parte más importante del trabajo, consistente en la medición y comprobación de las características más relevantes del equipo implicado. Haciendo posible así confirmar su validez y precisión, tanto desde el punto de vista técnico como pedagógico, así como estableciendo los límites dentro de los que se puede considerar fiable el modelo. Al final de este apartado se aborda la influencia de la absorción del aire en altas frecuencias, y la variación en los coeficientes de absorción y dispersión de los materiales respecto de la frecuencia. Por último se realiza una verificación subjetiva del sistema completo, debido a que por limitaciones técnicas no ha sido posible evaluar el montaje en el rango equivalente a toda la banda audible, y que los métodos estudiados tienen como meta última asegurar una buena percepción por parte del oyente en el recinto dado. Dentro del apartado Conclusions se hace un breve resumen de las conclusiones extraídas anteriormente, y se valora el rendimiento y utilidad general del modelo, que a pesar de algunos problemas de precisión y repetibilidad lógicos debido a los medios usados, es válido para ilustrar los fenómenos físicos que se quieren enseñar al alumno. En la sección de Future Work se proponen diferentes vías de trabajo para futuros proyectos en la Syddansk Universitet que podrían ser útiles confirmar el trabajo realizado en este proyecto, mejorar la precisión y fiabilidad del montaje o enriquecer las posibilidades pedagógicas de las prácticas relacionadas. Por último se encuentra, tras el apartado de referencias, los anexos con tablas y gráficas relativas a las medidas realizadas en diferentes partes del trabajo. También se puede encontrar información y material relacionado con el proyecto en el CD adjunto.

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This study aims to assess the performance or multi-layer canopy parameterizations implemented in the mesoscale WRF model in order to understand their potential contribution to improve the description of energy fluxes and wind fields in the Madrid city. It was found that the Building Energy Model (BEP+BEM) parameterization yielded better results than the bulk standard scheme implemented in the Noah LSM, but very close to those of the Building Energy Parameterization (BEP). The later was deemed as the best option since data requirements and CPU time were smaller. Two annual runs were made to feed the CMAQ chemical-transport model to assess the impact of this feature in routinely air quality modelling activities.

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Human T-cell leukemia virus type I (HTLV-I) gives rise to a neurologic disease known as HTLV-I-associated myelopathy/tropical spastic paraparesis (HAM/TSP). Although the pathogenesis of the disease is unknown, the presence of a remarkably high frequency of Tax-specific, cytotoxic CD8 T cells may suggest a role of these cells in the development of HAM/TSP. Antigen-mediated signaling in a CD8 T-cell clone specific for the Tax(11-19) peptide of HTLV-I was studied using analog peptides substituted in their T-cell receptor contact residues defined by x-ray crystallographic data of the Tax(11-19) peptide in the groove of HLA-A2. CD8 T-cell stimulation with the wild-type peptide antigen led to activation of p56lck kinase activity, interleukin 2 secretion, cytotoxicity, and clonal expansion. A Tax analog peptide with an alanine substitution of the T-cell receptor contact residue tyrosine-15 induced T-cell-mediated cytolysis without activation of interleukin 2 secretion or proliferation. Induction of p56lck kinase activity correlated with T-cell-mediated cytotoxicity, whereas interleukin 2 secretion correlated with [3H]thymidine incorporation and proliferation. Moreover, Tax peptide analogs that activated the tyrosine kinase activity of p56lck could induce unresponsiveness to secondary stimulation with the wild-type peptide. These observations show that a single amino acid substitution in a T-cell receptor contact residue of Tax can differentially signal CD8 T cells and further demonstrate that primary activation has functional consequences for the secondary response of at least some Tax-specific CD8 T cells to HTLV-I-infected target cells.

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Although marijuana possession remains a federal crime, twenty-three states now allow use of marijuana for medical purposes and four states have adopted tax-and-regulate policies permitting use and possession by those twenty-one and over. In this article, I examine recent developments regarding marijuana regulation. I show that the Obama administration, after initially sending mixed signals, has taken several steps indicating an increasingly accepting position toward marijuana law reform in states; however the current situation regarding the dual legal status of marijuana is at best an unstable equilibrium. I also focus on what might be deemed the last stand of marijuana-legalization opponents, in the form of lawsuits filed by several states, sheriffs, and private plaintiffs challenging marijuana reform in Colorado (and by extension elsewhere). This analysis offers insights for federalism scholars regarding the speed with which marijuana law reform has occurred, the positions taken by various state and federal actors, and possible collaborative federalism solutions to the current state-federal standoff.

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In this paper, we present a Text Summarisation tool, compendium, capable of generating the most common types of summaries. Regarding the input, single- and multi-document summaries can be produced; as the output, the summaries can be extractive or abstractive-oriented; and finally, concerning their purpose, the summaries can be generic, query-focused, or sentiment-based. The proposed architecture for compendium is divided in various stages, making a distinction between core and additional stages. The former constitute the backbone of the tool and are common for the generation of any type of summary, whereas the latter are used for enhancing the capabilities of the tool. The main contributions of compendium with respect to the state-of-the-art summarisation systems are that (i) it specifically deals with the problem of redundancy, by means of textual entailment; (ii) it combines statistical and cognitive-based techniques for determining relevant content; and (iii) it proposes an abstractive-oriented approach for facing the challenge of abstractive summarisation. The evaluation performed in different domains and textual genres, comprising traditional texts, as well as texts extracted from the Web 2.0, shows that compendium is very competitive and appropriate to be used as a tool for generating summaries.

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This paper analyses the productivity growth of the SUMA tax offices located in Spain evolved between 2004 and 2006 by using Malmquist Index based on Data Envelopment Analysis (DEA) models. It goes a step forward by smoothed bootstrap procedure which improves the quality of the results by generalising the samples, so that the conclusions obtained from them can be applied in order to increase productivity levels. Additionally, the productivity effect is divided into two different components, efficiency and technological change, with the objective of helping to clarify the role played by either the managers or the level of technology in the final performance figures.

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Análisis del impuesto español sobre bienes inmuebles de no residentes.

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This subseries contains ten printed tax bills filled out in manuscript for William Croswell between 1785 and 1805.

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Small printed leaf containing the Cambridge parish tax list for Eliphalet Pearson for June 1797.