846 resultados para Volunteer workers in income tax return preparation


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This thesis presents in detail. the theoretical developments and calculations which are used for the simultaneous determination of thermal parameters, namely thermal diffusivity (a). thermal effusivity (e), thermal conductivity (K) and heat capacity (cr ) employing photopyroelectric technique. In our calculations. we have assumed that the pyroelectric detector is supported on a copper backing. so that there will be sufficient heat exchange between the heated pyroelectric detector and the backing so that the signal fluctuations are reduced to a minimum. Since the PPE signal depends on the properties of the detector that are also temperature dependent. a careful temperature calibration of the system need to be carried out. APPE cell has been fabricated for the measurements that can be used to measure the thermal properties of solid samples from ~ 90 K to ~ 350 K. The cell has been calibrated using standard samples and the accuracy of the technique is found to be of the order of± 1%.In this thesis, we have taken up work n photopyroelectric investigation of thermal parameters of ferroelectric crystals such as Glycine phosphite (NH3CH2COOH3P03), Triglycine sulfate and Thiourea as well as mixed valence perovskites samples such as Lead doped Lanthanum Manganate (Lal_xPb~Mn03) Calcium doped (Lal_xCaxMnOJ) and Nickel doped Lanthanum Stroncium Cobaltate (Lao~Sro5Ni,Col_x03).The three ferroelectric crystals are prepared by the slow evaporation technique and the mixed valence perovskites by solid state reaction technique.Mixed valence perovskites, with the general formula RI_xA~Mn03 (R = La. Nd or Pr and A = Ba, Ca, Sr or Pb) have been materials of intense experimental and theoretical studies over the past few years. These materials show . colossal magneloresis/ance' (CMR) in samples with 0.2 < x < 0.5 in such a doping region, resistivity exhibits a peak at T = T p' the metal - insulator transition temperature. The system exhibits metallic characteristics with d %T > Oabove Tp (wherep is the resistivity) and insulating characteristics with d % T < 0 above T p. Despite intensive investigations on the CMR phenomena and associated electrical properties. not much work has been done on the variation of thermal properties of these samples. We have been quite successful in finding out the nature of anomaly associated with thermal properties when the sample undergoes M-I transition.The ferroelectric crystal showing para-ferroelectric phase transitions - Glycine phosphite. Thiourea and Triglycine sulfate - are studied in detail in order to see how well the PPE technique enables one to measure the thermal parameters during phase transitions. It is seen that the phase transition gets clearly reflected in the variation of thermal parameters. The anisotropy in thermal transport along different crystallographic directions are explained in terms of the elastic anisotropy and lattice contribution to the thermal conductivity. Interesting new results have been obtained on the above samples and are presented in three different chapters of the thesis.In summary. we have carried investigations of the variations of the thermal parameters during phase transitions employing photopyroelectric technique. The results obtained on different systems are important not only in understanding the physics behind the transitions but also in establishing the potentiality of the PPE tool. The full potential of PPE technique for the investigation of optical and thermal properties of materials still remains to be taken advantage of by workers in this field.

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This study is an attempt to present an integrated picture of the economic changes that have taken place in the rural economy of Kerala. Its limited purpose is to draw the attention of researchers and policymakers to an important but neglected dimension in rural analysis and planning.The thesis aims to identify changes in income, employment-and population. and analyses the structural change in land ownership and other assets of the rural population. The thesis also studies the changes in agriculture, especially with reference to land use and cropping pattern and examines the extend of rural indebtedness. These aspects are studied with reference to three Panchayats - Thazhava, Pananchery, Muttil – which are taken as case studies.

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In this thesis the preparation and properties of thin films of certain semiconducting sulphides (sulphides of tin, copper and indium) are reported. As single source evaporation does not yield satisfactory films of these compounds for a variety of reasons, reactive evaporation of the metal in a sulphur atmosphere has been used for film preparation. It was found that for each metal sulphide a stoichimetric interval of fluxes and substrate temperature exists for the formation of the compound in accordance with the analysis of Guenther. The first chapter of the thesis gives a resume of the basic principles of semiconductor physics relevant to the work reported here. In the second chapter is discussed in detail the reactive evaporation techniques like ordinary reactive evaporation, activated reactive evaporation and reactive ion plating. Third chapter deals with the experimental techniques used in this study for film preparation and characterization. In the next seven chapters is discussed the preparation and properties of the compound films studied. The last chapter gives a general theory of the formation of compound films in various deposition techniques in terms of the kinetic energy of the film forming particles. It must be mentioned here that this is of fundamental importance to thin film deposition and is virtually untouched in the literature

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The present study entitled ‘Inter-State Variations in Manufacturing Productivity and Technological Changes in India’ covers a period of 38 years from l960 tol998-99. The study is mainly based on ASI data. The study starts with a discussion of the major facilitating factors of industrialization, namely, historical forces, public policy and infrastructure facilities. These are discussed in greater details in the context of our discussion on Perrox’s (1998) ‘growth pole’ and ‘development pole’, Hirschman’s (1958) ‘industrial centers’ and Myrdal’s ‘spread effect’ Most of the existing literature more or less agrees that the process of industrialization has not been unifonn in all Indian states. There has been a decline in inter-state industrial disparities over time. This aspect is dealt at some length in the third chapter. An important element that deserves detailed attention is the intra-regional differences in industrialisation. Regional industrialisation implies the emergence of a few focal points and industrial regions. Calcutta, Bombay and Madras were the initial focal points. Later other centers like Bangalore, Amritsar, Ahemedabad etc. emerged as nodal points in other states. All major states account for focal points. The analysis made in the third chapter shows that industrial activities generally converge to one or two focal points and industrial regions have emerged out of the focal points in almost all states. One of the general features of these complexes and regions is that they approximately accommodate 50 to 75 percent of the total industrial units and workers in the state. Such convergence is seen hands in glow with urbanization. It was further seen that intra-regional industrial disparity comes down in industrial states like Maharashtra, Gujarat and Uttar Pradesh.

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Lower partial moments plays an important role in the analysis of risks and in income/poverty studies. In the present paper, we further investigate its importance in stochastic modeling and prove some characterization theorems arising out of it. We also identify its relationships with other important applied models such as weighted and equilibrium models. Finally, some applications of lower partial moments in poverty studies are also examined

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Magnetic materials meant for audio/video recording applications necessitate that polycrystalline materials be in acicular shape. So preparation of acicular precursors for magnetic storage materials assumes significance. The employment of aqueous solutions do not produce needle shape crystallites. Glycerol is one of the complexing media used for the precipitation of ferrous oxalate dihydrate. An inexpensive method using starch for preparation of acicular particles is described. The influence of an additive namely Gd on acicularity is also investigated

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In der vorliegenden Arbeit wird ein am Strengths-Modell orientiertes Case Management-Projekt zur Prozess- und Ergebnisoptimierung der bereits bestehenden ambulanten gerontopsychiatrischen Versorgungsstruktur untersucht. Dazu arbeitete eine Krankenpflegerin mit psychiatrischer Fachausbildung in einer Berliner Sozialstation auf Basis einer professionellen Beziehung für 4-6 Wochen bei Klientinnen mit gerontopsychiatrischen Problemlagen, erstellte ein Assessment, leistete notwendige Unterstützung zunächst selbst, vermittelte gestützt auf die eigenen Erfahrungen weiterführende Dienste, leitete diese Dienste an, zog sich dann aus dem direkten Kontakt mit den Klientinnen zurück und blieb beratend für die weiterführenden Dienste verfügbar. Zur Untersuchung des Projekts wurden qualitative und quantitative Verfahren eingesetzt. Zur Beschreibung der Inhalte wurden die für jede Klientin verfasste Dokumentation und die Ergebnisse von grob strukturierten Interviews mit der Case Managerin, angelehnt an eine reduzierte Form der Methode Grounded Theory, in einem iterativen Prozess analysiert. In einem zweiten Schritt wurde dann untersucht, inwieweit die einzelnen Arbeitsinhalte des Case Managements die sozial-räumlichdingliche Umweltanpassung und Proaktivität der Klientinnen unterstützten. Die Wirkungen des Projektes auf Kognition, Aktivitäten des täglichen Lebens (ADL), Instrumentelle Aktivitäten des täglichen Lebens (IADL), Stimmung sowie soziales und störendes Verhalten wurden mittels eines standardisierten Fragebogens mit einem quasi-experimentellen prospektiven Untersuchungsdesign analysiert. Zur Analyse der subjektiven Wirkung des Projektes auf Angehörige wurden in den Ergebnissen von grob strukturierten Interviews mittels eines iterativen Prozesses Themen identifiziert. Die Klientinnen (n=11) erhielten durchschnittlich 23 Stunden Case Management. Neben den typischen Case Management-Aufgaben führte die Case Managerin, basierend auf den Gewohnheiten, Interessen und Selbsteinschätzungen der Klientinnen, therapeutische und pflegerische Maßnahmen durch und unterstützte dabei die sozial-dinglichräumliche Umweltanpassung und Proaktivität der Klientinnen. Zusätzlich wurden Hauspflegerinnen von der Case Managerin individuell in der Wohnung von Klientinnen hinsichtlich der Kommunikation mit und Unterstützung der Proaktivität von Klientinnen angeleitet. Die Hauspflegerinnen führten die von der Case Managerin eingeleiteten Maßnahmen erfolgreich fort. Bei den Klientinnen zeigten sich signifikante Verbesserungen in Gedächtnis, Stimmung, IADL-Funktionen und Sozialverhalten, aber nicht in ADL-Funktionen und störendem Verhalten. Diese Verbesserungen wurden subjektiv von den Angehörigen (n=7) bestätigt. Zusätzlich empfanden Angehörige eine zeitliche aber keine psychische Entlastung. Mit diesem Projekt wurde gezeigt, dass ein zeitlich begrenztes klientenzentriertes Case Management kognitive, soziale und emotionale Funktionen von gerontopsychiatrisch Erkrankten verbessert, Angehörige zeitlich entlastet und dass Hauspflegerinnen bei entsprechender Anleitung die vom Case Management eingeleiteten Maßnahmen fortführen können. In Folgestudien mit größerem Umfang sollten diese Ergebnisse überprüft werden um dann zu entscheiden, ob dieser Ansatz geeignet ist, die ambulante gerontopsychiatrische Versorgung gemeindenah zu verbessern.

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Even though there have been many studies on the impact of trade liberalisation on labour standards, most of the studies are at national level, and there is a lack of research at industry level. This paper examines the impact of free trade on labour standards in capital- and labour-intensive industries in a developing country. For empirical findings, I take the case of the garment industry, representing labour-intensive industry, and automotive industry, representing capital-intensive industry, in Indonesia in the face of ASEAN Free Trade Area (AFTA). Since the garment industry is a women-dominated industry, while the automotive industry is a men-dominated industry, this paper also employs a feminist perspective. As such, this paper also investigates whether free trade equally affects men and women workers. Besides free trade, other independent variables are also taken into account. Employing quantitative and qualitative methods, empirical evidence shows that there is an indication that free trade has a negative relationship with labour standards in the garment industry, whereas a positive relationships with labour standards in the automotive industry. This implies that free trade might result in decreasing labour standards in labour-intensive industry, while increasing standards in capital-intensive industry. It can also be inferred that free trade unequally affect men and women workers, in that women workers bear the brunt of free trade. The results also show that other internal and external independent variables are indicated to have relationships with labour standards in the garment and automotive industries. Therefore, these variables need to be considered in examining the extent of the impact of free trade on labour standards in labour- and capital-intensive industries.

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Due to its transition from the socialist mode of production to the capitalist mode, workers in China have been exposed to the exploitative class relations that they hardly experienced before. The working class is now assuming a subordinate position in the relations of production while the capitalist class remains in the dominant position. As a consequence, workers’ protests are constantly emerging and class conflicts are exacerbating in the contemporary China. I have set out to study in this paper how the party-state in China contains labour unrest through the All China Federation of Trade Unions (the ACFTU), which I argue is a state apparatus that performs the ideological, political and economic functions in different situations. There has been an ongoing academic debate on if the ACFTU is defending workersinterests. Some scholars have expressed optimism while some have taken a dim view. Drawing on Poulantzas’ theory of capitalist state, I hope to make contribution to this debate by demonstrating that the ACFTU is under some circumstances serving the short term interests of workers as individuals, but not the economic and political interests of workers as a class. Instead of organizing workers to overcome the effects of isolation or forming a class for itself, the ACFTU attempts to contain labour unrest and reproduce their subordination in the relations of production.

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As we initiate entomological research on potato (Solanum tuberosum L.) in Uganda, there is need to understand farmers’ knowledge of existing insect pest problems and their management practices. Such information is important for designing a suitable intervention and successful integrated pest management (IPM) strategy. A farm household survey using a structured questionnaire was conducted among 204 potato farmers in six districts of Uganda (i.e., Kabale, Kisoro, Mbale, Kapchorwa, Mubende, and Kyegegwa) during August and September 2013. Diseases, insect pests, price fluctuations, and low market prices were the four highest ranked constraints in potato production, in order of decreasing importance. Cutworms (Agrotis spp.), aphids (Myzus persicae (Sulzer)), and potato tuber moth (Phthorimaea operculella (Zeller)) were the three most severe insect pests. Ants (Dorylis orantalis Westwood), whiteflies (Bemisia tabaci (Gennadius)), and leafminer flies (Liriomyza huidobrensis (Blanchard)) were pests of moderate importance. Major yield losses are predominantly due to late blight (Phytophthora infestans (Mont.) de Bary) and reached 100% without chemical control in the districts of Kabale, Kisoro, Mbale, and Kapchorwa. On average, farmers had little to moderate knowledge about pest characteristics. The predominant control methods were use of fungicides (72% of respondents) and insecticides (62% of respondents). On average, only 5% of the 204 farmers knew about insect pests and their natural enemies. This lack of knowledge calls for training of both farmers and extension workers in insect pest identification, their biology, and control. Empowering farmers with knowledge about insect pests is essential for the reduction of pesticide misuse and uptake of more environmentally friendly approaches like IPM. Field surveys would need follow-up in order to assess the actual field infestation rates and intensities of each insect pest and compare the results with the responses received from farmers.

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Con esta monografía se busca describir y analizar la incidencia que tienen las exenciones tributarias, aplicadas al impuesto a la renta, específicamente en los años 2008 y 2009 en Colombia. Es un análisis transversal del proceso e impacto que tiene la inclusión de las exenciones en Colombia, partiendo no sólo del hecho de que estas representan un costo fiscal para la nación, sino también de que constituyen un proceso típico de toma de decisiones políticas, cuya incidencia va más allá de querer intervenir en la economía, formular la política fiscal o aumentar la inversión en determinado sector productivo. Por lo que se llegó a concluir que las exenciones tributarias, aplicadas al impuesto a la renta en Colombia, además de disminuir los ingresos de la nación, infringen principios tributarios como la equidad, la eficiencia y la neutralidad y se encuentran incentivando a las personas de mayores ingresos en el país.

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Con esta monografía se busca describir y analizar la incidencia que tienen las exenciones tributarias, aplicadas al impuesto a la renta, específicamente en los años 2008 y 2009 en Colombia. Es un análisis transversal del proceso e impacto que tiene la inclusión de las exenciones en Colombia, partiendo no sólo del hecho de que estas representan un costo fiscal para la nación, sino también de que constituyen un proceso típico de toma de decisiones políticas, cuya incidencia va más allá de querer intervenir en la economía, formular la política fiscal o aumentar la inversión en determinado sector productivo. Por lo que se llegó a concluir que las exenciones tributarias, aplicadas al impuesto a la renta en Colombia, además de disminuir los ingresos de la nación, infringen principios tributarios como la equidad, la eficiencia y la neutralidad y se encuentran incentivando a las personas de mayores ingresos en el país.

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La política fiscal es un mecanismo con importantes implicaciones en el bienestar de la población. En particular, el impuesto de renta genera incentivos sobre la oferta laboral de los contribuyentes y esto tiene repercusiones sobre su consumo, ingreso y bienestar. En Colombia, el impuesto de renta a personas naturales tiene poca relevancia al interior de la estructura tributaria; sin embargo, es un impuesto que puede ser reformado para obtener mayor recaudo y progresividad de la política fiscal. Este artículo analiza, desde la perspectiva de la tributación óptima, cuál debe ser la estructura óptima del impuesto a la renta a personas naturales en Colombia. Utilizando simulaciones con datos trasversales de la Encuesta de Calidad de Vida se encuentra que el régimen óptimo de tributación de renta a personas naturales para este ejemplo metodológico está compuesto por tasas marginales decrecientes a lo largo de la distribución del ingreso laboral y que este es altamente sensible ante variaciones en la distribución de habilidades.

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La historia de la tributación en Colombia en los últimos años se ha caracterizado por un sistema tributario ineficiente y poco equitativo. La reforma tributaria del año 2006, continua con la misma tendencia tributaria de años anteriores y además, crea una serie de beneficios y exenciones tributarias que están en contra de los principios constitucionales de Equidad, Progresividad y Eficiencia. Respecto al impuesto de renta, crea nuevas tarifas, descuentos y beneficios tributarios que generan un impuesto ineficiente en términos de control y de recaudo. Por otro lado, los beneficios dirigidos a sectores económicos en específico y a los contribuyentes más ricos del país, están en contra de un sistema tributario equitativo y progresivo. Finalmente, la extensión del impuesto al patrimonio, se considera como un impuesto ineficiente ya que es un impuesto transitorio que se ha vuelto permanente y costoso para el país. Se observa entonces, un carácter inequitativo, regresivo e ineficiente de la ley 1111 de 2006, soportado en la evidencia de los beneficios y descuentos tributarios otorgados a grandes capitales y la extensión del Impuesto al Patrimonio.

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This article aims to present an approach to the issue of farm or rural zone workers, including a labour law study of agrarian legal decisions, so as to demonstrate their importance in respect to social, economic and cultural rights in Colombia. The study will serve to illustrate through the history, the applicable law and the jurisprudence, the different ways in which farmers have been treated from the time of the origin until the arrival of modern systems of industrialization. It calls into question the effectiveness of existing laws and the role of the courts, in spite of globalization, to maintain the minimum rights and guarantees of farm workers who are considered to be a vulnerable population. In conclusion, this study seeks to illustrate the current role of the Labor law and the National Health Service in the area of demonstrating of the existence or absence of mechanisms to protect workers in rural areas and the need to create some mechanisms that involve social justice given its prime importance in the Constitution of 1991.