935 resultados para käännetty arvonlisäverotus, reverse charge in value added taxation
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Production of a new system in any range is expanding dramatically and new ideas are there upon introduced, the logic stands behind the matter is the growth of application of the internet and granting web-based systems. Before producing a system and distribute to the customer, various aspects should be studied which multiple the profit of the system. The process of productizing a new system from being unprocessed idea until delivers to the final user has been unambiguous. In this thesis, the systematize service in a way that benefits both the customer and provider, along with an effort to establish trust and diminish customer’s risk and increase service productivity are in detail presented. Characteristics of Servitization and Productization as two faces of one coin have been interpreted. Apart from the abovementioned issues state of art, service-oriented architecture (SOA) and New Service Development (NSD) has been included in this report for solving the problem of gradually decline in value of companies.
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This thesis examines how dominance status of crayfish alters responses to their own reflection. Crayfish are social animals that fight to develop a dominance hierarchy consisting of dominant and subordinate members. After socialization, crayfish were videotaped in an aquarium with mirrors on one half of the tank and a non-reflective plastic on the other half. Dominants paired for 14 days perform more cornering, turning, crossing and spent more time in a reflective environment versus a non-reflective environment. Subordinate crayfish exhibit more reverse walking in a mirrored environment while isolated crayfish show no preference for reflection. This change in behaviour occurs immediately for dominants paired for 30 min while subordinates require 3 days of pairing to exhibit the same behaviour as subordinate crayfish paired for 14 days. Thus, 30 min of pairing is required to enhance responses to a reflection observed in dominant crayfish while 3 days is required to decrease subordinate responses to a reflection. These findings propose that male socialized crayfish respond to their mirror image as they do a male conspecific. Their responses depend on both their dominance status and the length of socialization which suggests that crayfish are learning to behave in a characteristic manner as a result of their social experience.
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The report reads: "The Company's sales in 1963 showed a decline of 5.6% in gallons and 6% in value. In spite of this, the net profit is $119, 706.03; down 3.8% from 1962. Increased competition from heavy advertising campaigns by the larger companies and a substantial upward trend in the sales of imported wines are the two main factors for our reduction in sales. Sales through all retail wine stores in Ontario are declining due to the large number of Liquor Control Board of Ontario Stores which have been opened in the past year. The 1963 vintage was very successful amounting to over 500,000 gallons raising our total inventory to well over a million gallons for the first time in history. By holding our overhead down and keeping the quality of our products at a high level, we hope to show a better profit in 1964.
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L’ablation de fibrillation auriculaire (FA) persistante est associée à des temps de procédure plus longs et à un moindre succès par rapport à l’ablation de FA paroxystique. Nous avons posé l’hypothèse que la restauration et le maintien du rythme sinusal ≥ 1 mois pré-procédure faciliteraient la terminaison de la FA et amélioreraient le succès de la procédure. Méthodes: Nous avons conduit une étude rétrospective comparant deux cohortes de patients consécutifs se présentant en FA persistante pour première ablation de FA : le groupe rythme sinusal (RS) avec restauration et maintien du rythme RS ≥ 1 mois pré-procédure (Groupe RS; N=40) et un groupe contrôle de patients en FA pré ablation (Groupe contrôle; N=40), apparié selon le sexe, l’âge, la longueur maximale de durée de FA. Une ablation de type en paliers (“stepwise”) a été réalisée dans les deux groupes (avec FA induite en début de procédure dans le groupe RS). Le succès a été défini par l’absence de récidive de FA ou de tachycardie atriale sans anti arythmique après un suivi minimal de 12 mois post procédure. Résultats: Durant la procédure de index d’ablation de FA, le cycle de FA était plus long dans le groupe RS par rapport au groupe contrôle (183±32 vs 166±20 ms, P=0.06) suggérant un remodelage inverse. Dans le groupe RS, la FA a été terminée plus fréquemment par l’ablation (95.0% vs 77.5%, P<0.05) et a demandé une ablation moins extensive avec moins d’ablation des électrocardiogrammes fragmentés (40.0% vs 87.5%, p<0.001) et moins de lésions linéaires (42.5% vs 82.5%, p<0.001). Les durées moyennes de procédure (199.8±69.8 vs 283.5±72.3 minutes, P<0.001), de fluoroscopie (51.0±24.9 vs 96.3±32.1 minutes, P<0.001), et de radiofréquence (47.5±18.9 vs 97.0±30.6 minutes, P<0.001) ont été plus courtes dans le groupe RS. Les succès cliniques ont été comparables dans les deux groupes après la première (55.0% vs 45.0%, P=0.28) et la dernière procédure (80.0% vs 70.0%, P=0.28), après une durée moyenne de suivi comparable (21.1±9.7 mois).
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The influence of the chemical composition and silylation of mesoporous MCM-41 materials on the photochromic behaviour of adsorbed spiropyran (BIPS) and 6-nitrospiropyran was studied. Upon incorporation, the spiropyrans underwent ring opening to form either zwitterionic merocyanine or its corresponding O-protonated form. In all silica MCM-41 or in the MCM-41 containing aluminium, the O-protonated merocyanine was predominantly formed. In the case of MCM-41 modified by silylation of the OH groups, a mixture of zwitterionic merocyanine and spiropyran was present. The photochromic response was studied by means of steady-state irradiation and by laser flash photolysis. Steady-state irradiation (λ > 450 nm) of the solid samples gives rise in all cases to an intensity decrease of the absorption bands corresponding to either the protonated or the unprotonated merocyanine form (reverse photochromism). In contrast, laser flash photolysis at 308 nm of spiropyrans supported on silylated MCM-41 allows observation of the photochemical ring opening of residual spiropyran to the corresponding zwitterionic form (normal photochromism).
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Polymer supports are efficient reagents,substrates and catalysts and they are extensively used for carrying out reactions at controlled rates.Tailor-made polymer supports are highly versatile which have opened an excellent area of research.Now polymer supported chemistry is being exploited at an amazing rate and it seems to join the routine world of organic synthesis.Polymer supported ligands are found to be efficient complexing agents whose high selectivity enables the analysis and removal of heavy metal ions which are toxic to all the living organisms of land and sea.polymer supported membranes function as ion selective potentiometric sensors which allow the exchange of specific ions among other ions of the same charge.In this investigation three series of polymeric schiff bases and three series of metal complexes have been prepared.An attempt is done to develop optimum conditions for the removal of heavy metal ions using polymeric schiff bases.A novel copper sensor electrode have also been prepared from polymer supported metal complex.
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La empresa Carnexport en busca de llegar a nuevos mercados con producto de mayor valor agregado, participó del programa del CIDEM, Maloka y Alcaldía Mayor de Bogota para realizar su plan exportador. Con el apoyo del equipo directivo de la empresa el proceso de consultaría da como resultado la exportación de sus productos a tres mercados posibles, para cada uno de ellos se realizó un estudio de mercados y elaboración de estrategias para la introducción de los mismos, soportado en dos estudios de costos y logísticos que permitieron definir el precio de venta y costos promedios de transporte para determinar si el precio de venta del producto es competitivo y logre la utilidad esperada por la empresa. También se realizó un presupuesto para poder dar inicio al plan exportador que está estructurado por mercados para conocer la inversión inicial y la manera para apalancar financieramente la propuesta
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A lo largo de la historia los mercados poco a poco se fueron abasteciendo de productos que buscaban brindar beneficios extras a sus compradores, tales que pudieran verse reflejados ya sea en facilitar las tareas habituales de los seres humanos, o simplemente brindar satisfacción por su consumo o percepción; A partir del nuevo milenio y dadas las cualidades dinámicas del mercado, las tendencias de compra del mercado de los bienes para el consumo humano han venido teniendo una desviación un poco más naturista; esta consiste en la búsqueda de alimentos producidos bajo altos estándares de calidad, pero diferentes a los productos convencionales. Actualmente se han venido desarrollando nuevas prácticas agrícolas, para evitar contaminar la tierra y lograr obtener alimentos más sanos, todos estos se llaman productos orgánicos, y su principal cualidad es que son más saludables y de valor agregado, ya que no se cultivan con ningún tipo de producto de síntesis química, lo que permite una mayor fertilidad de los suelos e incremento de la biodiversidad. Por estas razones y agregando la globalización de los mercados mundiales, es que queremos desarrollar un plan de exportación de Café Orgánico mediante la comercializadora POINT LTDA, aprovechando además brindarle a la empresa las herramientas necesarias para una futura internacionalización, teniendo en cuenta las grandes oportunidades que hay en estos momentos de expandir y tener negocios rentables en todo el mundo.
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El presente estudio expone metodologías tomadas como estrategias las cuales están basadas en la filosofía Lean, estas buscan la reducción de desperdicios acompañado de un mejoramiento continuo. La metodología se tomó como un modelo de gestión para la empresa Casa de Banquetes Álvaro O. Castañeda, específicamente su proceso productivo. Por medio de un análisis inicial del flujo de valor y el análisis de evaluación de oportunidades Lean, se estableció un plan de flujo de valor con unas fases que contemplan objetivos, metas, tiempos de ejecución, responsables, proceso afectado para la mejora continua y un tiempo de seguimiento, con el fin último de aumentar el valor agregado de servicio al cliente.
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Los indicadores multivariados de Calidad de vida tienen la ventaja de ponderar cada una de las variables de acuerdo a la varianza de la población. En este documento se muestra la importancia de evaluar la calidad desde el punto de vista nacional y desde el punto de vista regional, por separado para evitar sesgos y juicios de valor erróneos en el momento de diseñar programas de política pública.
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El artículo analiza con detalle la procedencia del arbitraje y otros medios alternativos de solución de controversias en materia tributaria, comenta el desarrollo que han tenido los medios alternativos de solución de controversias en materia tributaria en el Ecuador, trata sobre el arbitraje tributario en el ámbito interno de los estados, defendiendo su procedencia frente a los principios de legalidad y de indisponibilidad de la obligación tributaria, así como respecto del principio de exclusividad de jurisdicción, estudia el arbitraje tributario internacional, con énfasis en el contemplado en los convenios para evitar la doble imposición y en el previsto para disputas derivadas de la utilización de precios de transferencia, y, finalmente, se refiere a la procedencia del arbitraje en el caso propuesto en el Ecuador por las empresas petroleras para la devolución del IVA.
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This paper describes a project undertaken during 2001/2002 which developed a method for valuing hedgerows adjacent to the inland waterway network of Great Britain. The method enables the landowner, British Waterways, to manage their valuable environmental asset to achieve a good level of biodiversity and robust habitat balanced against the heavy amenity use the 3000 km canal network endures. Valuation techniques were developed using a combination of new and existing ecological indices for components of biodiversity, hedgerow structure and amenity, and synthesised into an index in an innovative combined approach. The resultant index was then applied to a sample 20 km section of hedge alongside the Grand Union Canal in Southeast England. The results obtained reflect the hedgerows' present value, and highlight factors that might improve or limit their future increase in value. The results from the case study application also demonstrate that there is a positive relationship between hedgerow structure and biodiversity, and that hedgerows in urban areas are less biodiverse and structurally sound than those in rural areas. Furthermore, there is a zone within rural areas influenced by the adjacent urban areas and/or higher amenity use. The paper concludes with an assessment of the approaches' strengths and weaknesses with a view to its compatibility with other hedgerow evaluations, such as HEGS, its use by other agencies or landowners, and to aid hedgerow management and future development. (C) 2004 Elsevier Ltd. All rights reserved.
Time-resolved gas-phase kinetic and quantum chemical studies of the reaction of silylene with oxygen
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Time-resolved kinetic studies of the reaction of silylene, SiH2, generated by laser flash photolysis of phenylsilane, have been carried out to obtain rate constants for its bimolecular reaction with O-2. The reaction was studied in the gas phase over the pressure range 1-100 Torr in SF6 bath gas, at five temperatures in the range 297-600 K. The second order rate constants at 10 Torr were fitted to the Arrhenius equation: log(k/cm(3) molecule(-1) s(-1)) = (-11.08 +/- 0.04) + (1.57 +/- 0.32 kJ mol(-1))/RT ln10 The decrease in rate constant values with increasing temperature, although systematic is very small. The rate constants showed slight increases in value with pressure at each temperature, but this was scarcely beyond experimental uncertainty. From estimates of Lennard-Jones collision rates, this reaction is occurring at ca. 1 in 20 collisions, almost independent of pressure and temperature. Ab initio calculations at the G3 level backed further by multi-configurational (MC) SCF calculations, augmented by second order perturbation theory (MRMP2), support a mechanism in which the initial adduct, H2SiOO, formed in the triplet state (T), undergoes intersystem crossing to the more stable singlet state (S) prior to further low energy isomerisation processes leading, via a sequence of steps, ultimately to dissociation products of which the lowest energy pair are H2O + SiO. The decomposition of the intermediate cyclo-siladioxirane, via O-O bond fission, plays an important role in the overall process. The bottleneck for the overall process appears to be the T -> S process in H2SiOO. This process has a small spin orbit coupling matrix element, consistent with an estimate of its rate constant of 1 x 10(9) s(-1) obtained with the aid of RRKM theory. This interpretation preserves the idea that, as in its reactions in general, SiH2 initially reacts at the encounter rate with O-2. The low values for the secondary reaction barriers on the potential energy surface account for the lack of an observed pressure dependence. Some comparisons are drawn with the reactions of CH2 + O-2 and SiCl2 + O-2.
Resumo:
Time-resolved kinetic studies of the reaction of silylene, SiH2, generated by laser flash photolysis of phenylsilane, have been carried out to obtain rate constants for its bimolecular reaction with HCL The reaction was studied in the gas phase at 10 Torr total pressure in SF6 bath gas, at five temperatures in the range of 296-611 K. The second-order rate constants fitted the Arrhenius equation: log(k/cm(3) molecule(-1) s(-1)) = (-11.51 +/- 0.06) + (1.92 +/- 0.47 kJ mol(-1))/RTIn10 Experiments at other pressures showed that these rate constants were unaffected by pressure in the range of 10-100 Torr, but showed small decreases in value of no more than 20% ( +/- 10%) at I Toff, at both the highest and lowest temperatures. The data are consistent with formation of an initial weakly bound donor-acceptor complex, which reacts by two parallel pathways. The first is by chlorine-to-silicon H-shift to make vibrationally excited chlorosilane, SiH3Cl*, which yields HSiCl by H-2 elimination from silicon. In the second pathway, the complex proceeds via H-2 elimination (4-center process) to make chlorosilylene, HSiCl, directly. This interpretation is supported by ab initio quantum calculations carried out at the G3 level which reveal the direct H-2 elimination route for the first time. RRKM modeling predicts the approximate magnitude of the pressure effect but is unable to determine the proportions of each pathway. The experimental data agree with the only previous measurements at room temperature. Comparisons with other reactions of SiH2 are also drawn.
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Three main changes to current risk analysis processes are proposed to improve their transparency, openness, and accountability. First, the addition of a formal framing stage would allow interested parties, experts and officials to work together as needed to gain an initial shared understanding of the issue, the objectives of regulatory action, and alternative risk management measures. Second, the scope of the risk assessment is expanded to include the assessment of health and environmental benefits as well as risks, and the explicit consideration of economic- and social-impacts of risk management action and their distribution. Moreover approaches were developed for deriving improved information from genomic, proteomic and metabolomic profiling methods and for probabilistic modelling of health impacts for risk assessment purposes. Third, in an added evaluation stage, interested parties, experts, and officials may compare and weigh the risks, costs, and benefits and their distribution. As part of a set of recommendations on risk communication, we propose that reports on each stage should be made public.