The effects of small firm tax incentives on employment levels

This paper aims to evaluate the impact on employment growth of a tax incentive program targeting Brazilian manufacturing small businesses (SIMPLES). This evaluation is conducted for two distinct periods: for the year 1997, when the program was first implemented, and for the year 1999, when the eligibility rule was modified to allow the eligibility of a broader group of firms. The evaluation takes into account two distinct channels through which the charted effects operate. The first is the employment variation in the firms that became eligible for the incentives, and the second is the change in the survival probability experienced by the same group of firms. Moreover, each of these channels can be activated either by the tax reduction dimension of the program or by its dimension of red tape simplification. Our results identify positive effects on employment growth for the tax incentive program only in the dimension of red tape simplification and its effects on the 1997 sample.

Towards a theory of the small firm: theoretical aspects and some policy implications

Includes bibliography

Transactions at the Conference on Environmental Management and Economic Growth in the Smaller Caribbean Islands = Proceedings of the Conference on Environmental Management and Economic Growth in the Smaller Caribbean Islands

Includes bibliography

Energy requirements for maintenance and growth of Caninde goat kids

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Investigations of cooperative interactions in template induced crystallization processes and kinetic studies of nucleation and growth by small-angle neutron scattering

Zusammenfassung Um zu einem besseren Verständnis des Prozesses der Biomineralisation zu gelangen, muss das Zusammenwirken der verschiedenen Typen biologischer Makromoleküle, die am Keimbildungs- und Wachstumsprozess der Minerale beteiligt sind, berücksichtigt werden. In dieser Arbeit wird ein neues Modellsystem eingeführt, das aus einem SAM (self-assembled monolayer) mit verschiedenen Funktionalitäten und unterschiedlichen, gelösten Makromolekülen besteht. Es konnte gezeigt werden, dass die Kristallisation von Vaterit (CaCO3) sowie Strontianit (SrCO3) Nanodrähten der Präsenz von Polyacrylat in Kooperation mit einer COOH-funktionalisierten SAM-Oberfläche zugeschrieben werden kann. Die Kombination bestehend aus einer polaren SAM-Oberfläche und Polyacrylat fungiert als Grenzfläche für die Struktur dirigierende Kristallisation von Nanodraht-Kristallen. Weiter konnte gezeigt werden, dass die Phasenselektion von CaCO3 durch die kooperative Wechselwirkung zwischen einer SAM-Oberfläche und einem daran adsorbierten hb-Polyglycerol kontrolliert wird. Auch die Funktionalität einer SAM-Oberfläche in Gegenwart von Carboxymethyl-cellulose übt einen entscheidenden Einfluss auf die Phasenselektion des entstehenden Produktes aus. In der vorliegenden Arbeit wurden Untersuchungen an CaCO3 zur homogenen Keimbildung, zur Nukleation in Gegenwart eines Proteins sowie auf Kolloiden, die als Template fungieren, mittels Kleinwinkel-Neutronenstreuung durchgeführt. Die homogene Kristallisation in wässriger Lösung stellte sich als ein mehrstufiger Prozess heraus. In Gegenwart des Eiweißproteins Ovalbumin konnten drei Phasen identifiziert werden, darunter eine anfänglich vorhandene amorphe sowie zwei kristalline Phasen.

Birth, Survival and Growth of Small and Medium Sized Enterprises in Poland: 1990-1994

This research is based on a unique and extensive database which tracks the employment, payroll and sales of individual Polish firms for the period 1990 to 1995. This allowed the authors to calculate the birth, survival and growth rates for different categories of enterprises (state-owned, cooperative, private, foreign-owned and privatised after 1990) and regions. These data match data collected in the United States, making it possible to compare the Polish situation with that of the state of Michigan. Analysis of the data and lessons from the Poland-Michigan comparisons provide a solid basis for the formulation of new policy recommendations for Poland. Allowing for certain important differences, Poland would still seem to need a higher rate of births of new companies. New small private companies and companies with foreign capital can be seen as the main source of job creation and economic revitalisation. To strengthen positive trends in the economy, Poland should create a model of institutional support for both potential entrepreneurs and foreign investors.

Clipping Management and Nitrogen Fertilization of Turfgrass: Growth, Nitrogen Utilization, and Quality

The effect of returning grass clippings on turfgrass growth and quality has not been thoroughly examined. The objective of this research was to determine the effects of returning grass clippings in combination with varying N rates on growth, N utilization, and quality of turfgrass managed as a residential lawn. Two field experiments using a cool-season turfgrass mixture were arranged as a 2 x 4 factorial in a randomized complete block design with three replicates. Treatments included two clipping management practices (returned or removed) and four N rates (equivalent to 0, 98, 196, and 392 kg N ha(-1)). Soils at the two sites were a Paxton fine sandy loam (coarse-loamy, mixed, active, mesic Oxyaquic Dystrudepts) and a variant of a Hinckley gravelly sandy loam (sandy-skeletal, mixed, mesic Typic Udorthents). Returning clippings was found to increase clipping dry matter yields (DMYs) from 30 to 72%, total N uptake (NUP) from 48 to 60%, N recovery by 62%, and N use efficiency (NUE) from 52 to 71%. Returning grass clippings did not decrease turfgrass quality, and improved it in some plots. We found that N fertilization rates could be reduced 50% or more without decreasing turfgrass quality when clippings were returned. Overall, returning grass clippings was found to improve growth and quality of turfgrass while reducing N fertilization needs.

Cool-season turfgrass color and growth calibrated to leaf nitrogen

Tissue N analysis a tool available for N management of turfgrass. However, peer-reviewed calibration studies to determine optimum tissue N values are lacking. A field experiment with a mixed cool-season species lawn and a greenhouse experiment with Kentucky bluegrass (Poa pratensis L.) were conducted across 2 yr, each with randomized complete block design. Treatments were N application rates between 0 and 587 kg N ha-1 yr-1. In the field experiment, clipping samples were taken monthly from May to September, dried, ground, and analyzed for total N. Clippings samples were collected one to two mowings after plots were fertilized. Linear plateau models comparing relative clipping yield, Commission Internationale de l' Eclairage hue, and CM1000 index to leaf N concentrations were developed. In the greenhouse experiment, clipping samples were taken every 2 wk from May to October and composited across sample dates for leaf N analysis. Color and clipping yields were related to leaf N concentrations using linear plateau models. These models indicated small marginal improvements in growth or color when leaf N exceeded 30 g kg-1, suggesting that a leaf N test can separate turf with optimum leaf N concentrations from turf with below optimum leaf N concentrations. Plateaus in leaf N concentrations with increasing N fertilizer rates suggest, however, that this test may be unable to identify sites with excess available soil N when turf has been mowed before tissue sampling.

Firm dynamics in the Cambodian garment industry: firm turnover, productivity growth, and wage profile under trade liberalization

The international garment trade was liberalized in 2005 following the termination of the MFA (Multifibre Arrangement) and ever since then, price competition has intensified. Employing a unique firm dataset collected by the authors, this paper examines the changes in the performance of Cambodian garment firms between 2002/03 and 2008/09. During the period concerned, frequent firm turnover led to an improvement of the industry’s productivity, and the study found that the average total-factor productivity (TFP) of new entrants was substantially higher than that of exiting firms. Furthermore, we observed that thanks to productivity growth, an improvement in workers’ welfare, including a rise in the relative wages of the low-skilled, was taking place. These industrial dynamics differ considerably from those indicated by the “race to the bottom” argument as applied to labor-intensive industrialization in low income countries.