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Decanio, Stephen J. "Distribution of emissions allowances as an opportunity." Climate Policy 7, no. 2 (January 1, 2007): 91–103. http://dx.doi.org/10.3763/cpol.2007.0707.
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DECANIO, STEPHEN J. "Distribution of emissions allowances as an opportunity." Climate Policy 7, no. 2 (January 2007): 91–103. http://dx.doi.org/10.1080/14693062.2007.9685640.
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Aksentiev, A. A. "Valuation allowance on deferred tax assets: practice of registration and application." Vestnik NSUEM, no. 3 (October 17, 2022): 102–27. http://dx.doi.org/10.34020/2073-6495-2022-3-102-127.
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The article analyzes international and Russian experience in the accounting of valuation allowances for deferred tax assets. The methodological aspects of the impairment procedure for deductible differences are specified, the criteria for assessing the adequacy of taxable income are summarized. The directions of the use of valuation allowance for the purposes of manipulating the financial result are disclosed. Primary and secondary distribution of tax effects, including in accordance with the concepts of their accounting, was characterized. Unresolved debatable problems of deferred tax accounting are characterized.
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Boulton, Alan R. "A Developed Formula for the Distribution of Capitation Allowances." Educational Management & Administration 14, no. 1 (January 1986): 31–38. http://dx.doi.org/10.1177/174114328601400105.
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Kline, Patrick, Neviana Petkova, Heidi Williams, and Owen Zidar. "Who Profits from Patents? Rent-Sharing at Innovative Firms*." Quarterly Journal of Economics 134, no. 3 (March 27, 2019): 1343–404. http://dx.doi.org/10.1093/qje/qjz011.
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Abstract This article analyzes how patent-induced shocks to labor productivity propagate into worker compensation using a new linkage of U.S. patent applications to U.S. business and worker tax records. We infer the causal effects of patent allowances by comparing firms whose patent applications were initially allowed to those whose patent applications were initially rejected. To identify patents that are ex ante valuable, we extrapolate the excess stock return estimates of Kogan et al. (2017) to the full set of accepted and rejected patent applications based on predetermined firm and patent application characteristics. An initial allowance of an ex ante valuable patent generates substantial increases in firm productivity and worker compensation. By contrast, initial allowances of lower ex ante value patents yield no detectable effects on firm outcomes. Patent allowances lead firms to increase employment, but entry wages and workforce composition are insensitive to patent decisions. On average, workers capture roughly 30 cents of every dollar of patent-induced surplus in higher earnings. This share is roughly twice as high among workers present since the year of application. These earnings effects are concentrated among men and workers in the top half of the earnings distribution and are paired with corresponding improvements in worker retention among these groups. We interpret these earnings responses as reflecting the capture of economic rents by senior workers, who are most costly for innovative firms to replace.
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Avram, Silvia. "Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries." Journal of European Social Policy 28, no. 3 (December 31, 2017): 271–93. http://dx.doi.org/10.1177/0958928717735061.
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We use a tax-benefit microsimulation model to investigate the size and distributional effects of tax allowances and tax credits in six European countries. Results indicate that tax allowances and tax credits benefit large sections of the population, not just individuals with high incomes and that together they amount to substantial amounts of foregone revenue. However, with some (important) exceptions, their effect on inequality is small. Tax allowances are generally regressive while tax credits tend to be proportional or mildly progressive. Yet, the redistributive effect of tax allowances and tax credits works in complex and often unanticipated ways. Other features of the income tax system (such as the tax rate schedule or the definition of the taxpayer unit) are as important in determining the size and direction of the redistributive effect as the characteristics of the tax allowances/tax credits themselves. Even instruments inversely linked to taxable income can be more beneficial to high-income households in some contexts. Consequently, tax allowances and tax credits appear ill-suited to target resources towards households in the bottom part of the income distribution.
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He, Keyan, Huajie Hong, Renzhong Tang, and Junyu Wei. "Analysis of Multi-Objective Optimization of Machining Allowance Distribution and Parameters for Energy Saving Strategy." Sustainability 12, no. 2 (January 15, 2020): 638. http://dx.doi.org/10.3390/su12020638.
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Machining allowance distribution and related parameter optimization of machining processes have been well-discussed. However, for energy saving purposes, the optimization priorities of different machining phases should be different. There are often significant incoherencies between the existing research and real applications. This paper presents an improved method to optimize machining allowance distribution and parameters comprehensively, considering energy-saving strategy and other multi-objectives of different phases. The empirical parametric models of different machining phases were established, with the allowance distribution problem properly addressed. Based on previous analysis work of algorithm performance, non-dominated sorting genetic algorithm II and multi-objective evolutionary algorithm based on decomposition were chosen to obtain Pareto solutions. Algorithm performances were compared based on the efficiency of finding the Pareto fronts. Two case studies of a cylindrical turning and a face milling were carried out. Results demonstrate that the proposed method is effective in trading-off and finding precise application scopes of machining allowances and parameters used in real production. Cutting tool life and surface roughness can be greatly improved for turning. Energy consumption of rough milling can be greatly reduced to around 20% of traditional methods. The optimum algorithm of each case is also recognized. The proposed method can be easily extended to other machining scenarios and can be used as guidance of process planning for meeting various engineering demands.
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Greenan, B., L. Zhai, J. Hunter, T. S. James, and G. Han. "Estimating sea-level allowances for Atlantic Canada under conditions of uncertain sea-level rise." Proceedings of the International Association of Hydrological Sciences 365 (March 2, 2015): 16–21. http://dx.doi.org/10.5194/piahs-365-16-2015.
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Abstract. This paper documents the methodology of computing sea-level rise allowances for Atlantic Canada in the 21st century under conditions of uncertain sea-level rise. The sea-level rise allowances are defined as the amount by which an asset needs to be raised in order to maintain the same likelihood of future flooding events as that site has experienced in the recent past. The allowances are determined by combination of the statistics of present tides and storm surges (storm tides) and the regional projections of sea-level rise and associated uncertainty. Tide-gauge data for nine sites from the Canadian Atlantic coast are used to derive the scale parameters of present sea-level extremes using the Gumbel distribution function. The allowances in the 21st century, with respect to the year 1990, were computed for the Intergovernmental Panel on Climate Change (IPCC) A1FI emission scenario. For Atlantic Canada, the allowances are regionally variable and, for the period 1990–2050, range between –13 and 38 cm while, for the period 1990–2100, they range between 7 and 108 cm. The negative allowances in the northern Gulf of St. Lawrence region are caused by land uplift due to glacial isostatic adjustment (GIA).
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Ying, Xin, Zheng Liu, Guang Chen, and Fengyuan Zou. "The impact of body surface convex angle on dressed waist ease." International Journal of Clothing Science and Technology 32, no. 4 (April 9, 2020): 571–87. http://dx.doi.org/10.1108/ijcst-08-2019-0116.
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PurposeThe comfort and fit of clothes are affected by fabric properties, dressed ease and environmental conditions, in which dressed ease is influenced by the interaction among complex shapes of human body, style design and fabric mechanical properties.Design/methodology/approachIn this study, the dressed ease distribution at waist section, which is related to body surface convex angle, was investigated using 3D scanning. A series of surface convex angles on bust and back were formed after adjusting the mannequin. The mannequin was scanned by TC2 separately in garments with eight different ease allowances. Then the dressed ease distributions at waist under different convex angles of body surface have been acquired by calculating the distance between waist points and dressed surfaces along normal directions.FindingsThe results showed that the body surface convex angle was weakly related to the dressed ease when the garments’ bust ease allowance was below 4 cm. When the garments’ bust ease allowance was within 6–12 cm, the body convex angle had a great impact on the dressed waist ease distribution in the condition of 26º–33º bust convex angle and 13.96º–17.96º back slope angle. For slack garments with more than 16 cm ease allowance, the dressed waist ease distribution did not relate to the bust convex angle, while it strongly related to the bust convex angle between 13.96º and 17.96º. The regression model was statistically significant between the dressed ease value and the body surface convex angle.Originality/valueAccording to the dressed waist ease distribution of different body surface convex angles, this paper gives an application of pattern modification in order to optimize the waist fit. The results can provide guidance for the optimization of different body shapes. At the same time, the application of gap data to 3D virtual fitting can greatly improve the authenticity of virtual simulation effect.
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Gu, Bingfei, Wenping Lin, Junqiang Su, and Bugao Xu. "Predicting distance ease distributions on crotch curves of customized female pants." International Journal of Clothing Science and Technology 29, no. 1 (March 6, 2017): 47–59. http://dx.doi.org/10.1108/ijcst-11-2015-0122.
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Purpose The purpose of this paper is to focus on solving a fit problem associated with female pants by taking into account the body shape of crotch curves. The patterns of customized pants could be altered with the distance ease (DE) distribution along the crotch curve. Design/methodology/approach Four pairs of pants with different crotch ease allowances were designed based on a standard mannequin, and used to study how the DE was distributed along the crotch curve at a given ease allowance. The unclothed mannequin and the four pants, which were dressed, respectively, on the mannequin, were scanned consecutively by a body imaging system. The crotch curve of the unclothed mannequin was superimposed on that of each clothed mannequin to exhibit the differences in radial distance so that the DE distribution could be measured. Findings Through the regression analysis, the prediction models were established to express the relationships between the DE and the ease allowance. These models could be used to estimate the DEs along a crotch curve to reflect its asymmetrical shape when a total allowance was selected. The crotch curves on the pant patterns could be then modified by adding the predicted DEs to the scanned crotch curve. Originality/value This study demonstrated a new pattern alteration approach to achieve a better fit for customized female pants based on the 3D scanning data. This approach can be extended to pattern alterations for men’s pants and other shape-critical products.
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ABOUMAHBOUB, TINO, GUNNAR LUDERER, ELMAR KRIEGLER, MARIAN LEIMBACH, NICO BAUER, MICHAJA PEHL, and LAVINIA BAUMSTARK. "ON THE REGIONAL DISTRIBUTION OF CLIMATE MITIGATION COSTS: THE IMPACT OF DELAYED COOPERATIVE ACTION." Climate Change Economics 05, no. 01 (February 2014): 1440002. http://dx.doi.org/10.1142/s2010007814400028.
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This paper analyzes the results of the climate-energy-economy model, Regionalized Model of Investment and Technological Development (REMIND), to assess the regional costs of climate-change mitigation for reaching the 2°C target with a medium to high likelihood. We assume that the global climate regime remains fragmented until 2020 after which a global mitigation target is adopted. We decompose the regional mitigation costs into (a) domestic and energy trade effects and (b) permit trade effects. Delaying cooperative action affects domestic costs by increasing the energy system's costs as a consequence of lock-in of carbon-intensive infrastructures. This is particularly true in developing countries with low near-term emissions reduction commitments. In a global cap-and-trade system, the effect of delayed action highly depends on whether or not the regions are over- or under-allocated with emissions allowances in the long term. Those with allowances exceeding their long-term emissions will likely benefit from the delay, while others suffer the consequences of higher long-term carbon prices.
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Zhuang, De Dong. "Tail Dependence Structure between Carbon Emission Allowances Returns Based on Copulas." Applied Mechanics and Materials 397-400 (September 2013): 726–30. http://dx.doi.org/10.4028/www.scientific.net/amm.397-400.726.
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This paper has focus on analyzing tail dependence structure between EUA spots returns and futures returns based on copula approach, which EUA spots negotiated on BlueNext and futures negotiated on European Climate Exchange within the European Union Emission Trading Scheme (EU ETS) during the Phase II. According to the generalized Pareto distribution (GPD) and different Copula functions, the research shows that Gumbel Copula based on the GPD marginal distribution can indicate the tail dependence structure of EUA spots returns and futures returns accurately, i.e. the dependence between upper-tails of EUA spot and Dec10 is stronger than that of lower-tails of them. In other words, EUA spots and futures are more likely to soar together than slump together during the Phase II.
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Katalin Koval. "The effect of the “Transcarpathia” Free Economic Belt on the investment activities of the region and its development of foreign trade relations." Acta Agraria Debreceniensis, no. 44 (November 20, 2011): 149–53. http://dx.doi.org/10.34101/actaagrar/44/2625.
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The article analyses the figures of foreign investments and their territorial distribution and their change due to the impact of the “Transcarpathia” Free Economic Belt. The article studies the consequences of the liquidation of the “Transcarpathia” Free Economic Belt and the issue of restoring allowances that formerly existed on its territory.The Free Economic Belt that was founded in 1998 and its customs and tax allowances invoked the settlement of affiliated firms of several world corporations, like the “Eurocar”, the “Yadzaki”, or the “Jabil”. However in 2005 the government of that time repealed all allowances granted by the “Transcarpathia” Free Economic Belt, and due to this the increasing dynamics of the amount of foreign stocks which was penetrating into the economy of Transcarpathia started to decrease. Many companies halted their work which went alongside with closing-down several thousands of workplaces. The working “Transcarpathia” Free Economic Belt had a positive effect on the social and economic indices of the region, so discussions regarding its restoration have already been started between the president of Ukraine and the governor of the region.
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Nawrocki, Tomasz L., and Izabela Jonek-Kowalska. "Efficiency of Polish Energy Companies in the Context of EU Climate Policy." Energies 16, no. 2 (January 11, 2023): 826. http://dx.doi.org/10.3390/en16020826.
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The purpose of this article is to assess the impact of carbon allowances on the financial performance and strategic behavior of Polish energy companies listed on the Warsaw Stock Exchange, with a particular focus on the period when the price of these allowances increased. The eight largest Polish energy companies were surveyed, and the research period covered the period of 2010–2021. The research process used an analysis of financial condition and its determinants in the current and long-term perspective. In the current approach, the following were used: sales margin, operating margin, and cost and revenue structure. In the long-term approach, an assessment of the regularity of the capital structure and debt ratios was used. In both research perspectives, the results were confronted with the structure of power generation sources and the segmentation of the core business, including production, distribution, and trading. The results allow us to conclude that the increase in the price of emission allowances has adversely and most strongly affected companies focused on energy generation from high-carbon sources.
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Мария Николаевна, Аширова, and Черкасская Анна Дмитриевна. "SUGGESTIONS FOR IMPROVEMENT THE PERFORMANCE ASSESSMENT METHODOLOGY FOR SUBORDINATE ORGANIZATIONS OF THE MINISTRY OF PHYSICAL CULTURE AND SPORTS IN THE ROSTOV REGION." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 4 (December 2022): 19–28. http://dx.doi.org/10.22394/2079-1690-2022-1-4-19-28.
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The article provides performance assessment methodology for subordinate organizations of the Ministry of Physical Culture and Sports, which differs from the existing one in a wider range of monitoring agents (supervisors and coachers), and in the extended number of sports indicators, including the group of scoring gradation indicators and the formation of a complex parameter, which allows to optimize the distribution of incentive allowances.
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Şahin, İsmail. "Markov chain model for delay distribution in train schedules: Assessing the effectiveness of time allowances." Journal of Rail Transport Planning & Management 7, no. 3 (December 2017): 101–13. http://dx.doi.org/10.1016/j.jrtpm.2017.08.006.
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Sahu and Saizen. "Emissions Sharing Observations from a Diverse Range of Countries." Sustainability 11, no. 15 (July 24, 2019): 4013. http://dx.doi.org/10.3390/su11154013.
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The Paris Agreement is set to come into effect from the year 2020. With this, the issue of emission sharing responsibility has gained momentum. This paper discusses the future emission allowances of various countries based on different sharing principles. Twelve countries from six continents were chosen for observation based on attributes such as past emissions, extent of development, and population. The aim was to find the implication of different sharing principles in future emission quota of a diverse range of countries. Four different budgeting periods were employed for increased certainty. Future cumulative and per capita emission allowances were estimated. The results prove that longer budgeting periods are more advantageous for developed countries while shorter budgeting periods favor developing countries more. The study brings forth some new developments in emission distribution research, primarily concerned with the low emitting countries. Overall, the study contributes to the field of emission sharing science to meet global climate targets.
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Lorenz, Imke-Sophie, and Peter Pelz. "Optimal Resilience Enhancement of Water Distribution Systems." Water 12, no. 9 (September 17, 2020): 2602. http://dx.doi.org/10.3390/w12092602.
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Water distribution systems (WDSs) as critical infrastructures are subject to demand peaks due to daily consumption fluctuations, as well as long term changes in the demand pattern due to increased urbanization. Resilient design of water distribution systems is of high relevance to water suppliers. The challenging combinatorial problem of high-quality and, at the same time, low-cost water supply can be assisted by cost-benefit optimization to enhance the resilience of existing main line WDSs, as shown in this paper. A Mixed Integer Linear Problem, based on a graph-theoretical resilience index, is implemented considering WDS topology. Utilizing parallel infrastructures, specifically those of the urban transport network and the water distribution network, makes allowances for physical constraints, in order to adjust the existing WDS and to enhance resilience. Therefore, decision-makers can be assisted in choosing the optimal adjustment of WDS depending on their investment budget. Furthermore, it can be observed that, for a specific urban structure, there is a convergence of resilience enhancement with higher costs. This cost-benefit optimization is conducted for a real-world main line WDS, considering also the limitations of computational expenses.
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Staryh, D. A., and A. V. Latyntsev. "The improvement of the pharmaceuticals’ sales allowances (margins) to pricesregulatory system on medicine included in The Vital and Essential Drugs List." Russian competition law and economy, no. 1 (March 30, 2020): 84–91. http://dx.doi.org/10.32686/2542-0259-2020-1-84-91.
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The article discusses and supports alternatives to improve the Russian regulatory system of sales allowances to pricing on pharmaceuticals , included in the Vital and Essential Drugs List; which were developed by means of analytical research in order to encourage sales of cheaper pharmaceuticals and price decreases on expensive ones. In addition, based on the world practice, possible ways of the state regulation of pharmaceutical maximum margins are highlighted and suggested the most appropriate for domestic pharmaceuticals distribution system.
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Burczynski, F. J., K. L. Pushka, D. S. Sitar, and C. V. Greenway. "Hepatic plasma flow: accuracy of estimation from bolus injections of indocyanine green." American Journal of Physiology-Heart and Circulatory Physiology 252, no. 5 (May 1, 1987): H953—H962. http://dx.doi.org/10.1152/ajpheart.1987.252.5.h953.
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Experiments were performed to determine the validity of the indocyanine green (ICG) clearance technique, with and without allowances for incomplete hepatic extraction, as an estimate of hepatic plasma flow. This technique was compared with that of directly measured hepatic blood flow using a hepatic venous long-circuit preparation in the anesthetized cat. This preparation allowed direct measurement and alteration of hepatic blood flow and collection of arterial, portal, and hepatic venous blood samples without depletion of the animal's blood volume. Measurements of ICG by spectrophotometry and high-pressure liquid chromatography (HPLC) were equally accurate, but the HPLC was 100 times more sensitive and allowed smaller sample volumes. It was determined that systemic clearance of ICG after a bolus dose (1.3 mumol/kg) was much smaller than hepatic blood flow. Allowance must be made for the incomplete extraction. When the clearance was multiplied by extraction, mean estimated hepatic plasma flow exceeded the measured flow values by 20-30%, and this difference was attributed to temporary extrahepatic distribution. In all experiments estimated hepatic plasma flows were highly variable, and reasons for this are discussed. In hepatectomized cats ICG was found to be distributed into extrahepatic tissues.
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Gessner, Andrzej, Roman Staniek, and Tomasz Bartkowiak. "Computer-aided alignment of castings and machining optimization." Proceedings of the Institution of Mechanical Engineers, Part C: Journal of Mechanical Engineering Science 229, no. 3 (May 16, 2014): 485–92. http://dx.doi.org/10.1177/0954406214536380.
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The presented publication demonstrates an accuracy assessment method for machine tool body casting utilizing an optical scanner and reference model of the machine tool body. The process allows assessing the casting shape accuracy, as well as determining whether the size of the allowances of all work surfaces is sufficient for appropriate machining, corresponding to the construction design. The described method enables dispensing with the arduous manual operation of marking out as well as shortening the time of aligning and fixing the casting body for machining. For the experimental setup, four rotary indexing table castings were investigated according to the method principles. The geometric accuracy of each casting was examined by comparing their scans with the computer-aided design model, and the machining allowances were evaluated to determine casting qualification for machining. The nominal volume of material to be removed was established and subsequently optimized to reduce the volume to be machined. Thus, a rapid method of aligning a casting in a machine tool according to the planned optimized distribution of machining allowances was developed. For the set of measured castings, it was proven that their poor geometric quality precluded the possibility of further machining according to standard marking out instructions. However, by following the presented methodology, it was possible to successfully process the entire set while reducing the overall volume of the material removed by 4.5–9.6%, as compared with nominal values. The obtained results ultimately confirmed that manual marking out could be eliminated from the casting assessment process.
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Efremenkov, Egor A., Nikita V. Martyushev, Vadim Yu Skeeba, Maria V. Grechneva, Andrey V. Olisov, and Anatoly D. Ens. "Research on the Possibility of Lowering the Manufacturing Accuracy of Cycloid Transmission Wheels with Intermediate Rolling Elements and a Free Cage." Applied Sciences 12, no. 1 (December 21, 2021): 5. http://dx.doi.org/10.3390/app12010005.
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Purpose: In the present work, different combinations of fits and accuracies, in relation to the profiles of mating parts, have been analysed in order to assess the degree of the engagement of transmissions that contain intermediate rolling elements. The aim of this work is to determine which fits have decreased accuracy, but nevertheless provide a minimum manufacturing clearance for the transmission engagement in order to reduce the cost of parts production. Methods and materials: Considering the normal probabilistic distribution law in relation to the obtained dimensions of the manufacturing equipment, a combination of fits were selected using the incomplete interchangeability method, taking into account the peculiarities of the cycloid engagement in transmissions with intermediate rolling elements (IRE). Results: Having studied various combinations of fits of parts that are engaged in transmissions with intermediate rolling elements and a free cage (IREFC), a combination of fits for a “ring, rolling-element cam” were determined, in which a technological clearance of 3 µm is formed in the engagement. At the same time, cycloid disk profiles are manufactured according to the 9th tolerance grade, which reduces the laboriousness and cost of the production. Discussion. When reducing the manufacturing accuracy of cycloid disks, it is possible to obtain both very ample clearances and significant negative allowances. For example, having manufactured a ring with the H9 fit, rolling elements with h6 and a cam with js9, the maximum manufacturing clearance can reach 0.086 mm, while the clearance limits vary from 0.025 mm to 0.061 mm. Additionally, if mating parts are manufactured using a combination of K9-h6-js9 fits, a negative allowance varying from 0.014 mm to 0.026 mm will emerge in the engagement. Both described cases are unacceptable because both ample clearances and large negative allowances will negatively influence the working capacity of the mechanism. However, it is possible to select a combination of fits using the 9th tolerance grade of the basic parts, by which the parts will contact in the range from a small negative allowance of 1 µm to a clearance of 3–4 µm. Furthermore, if this is considered, taking into account the machine settings, it is possible to obtain parts according to the 9th accuracy tolerance grade and, at the same time, provide a clearance in the engagement that is almost equal to zero. Moreover, such a combination of fits is relevant for any transmission with IRE. This is a positive result because it reduces the laboriousness when manufacturing parts and, at the same time, provides high accuracy of the mechanism. Conclusions: It has been established that when lowering the accuracy of manufacturing transmission parts with IRE, both clearances and negative allowances may occur in the engagement, depending on the combination of fits. At the same time, it is possible to select such a combination of fits, by which the parts manufactured according to the 9th tolerance grade, will provide almost zero clearance of the engagement of the transmission. In this way, it is possible to reduce the cost of manufacturing the parts for gears with intermediate rolling elements and, at the same time, maintain a high accuracy of the transmission mechanism.
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Löfgren, Åsa, Dallas Burtraw, Markus Wråke, and Anna Malinovskaya. "Distribution of Emissions Allowances and the Use of Auction Revenues in the European Union Emissions Trading System." Review of Environmental Economics and Policy 12, no. 2 (July 1, 2018): 284–303. http://dx.doi.org/10.1093/reep/rey012.
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Barr, Susan I. "Introduction to Dietary Reference Intakes." Applied Physiology, Nutrition, and Metabolism 31, no. 1 (February 1, 2006): 61–65. http://dx.doi.org/10.1139/h05-019.
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Dietary Reference Intakes (DRIs) are nutrient reference standards used for planning and assessing the diets of apparently healthy Canadians and Americans. The development of DRIs reflects a joint initiative by the United States and Canada to update, expand on, and replace the former Recommended Nutrient Intakes for Canadians and Recommended Dietary Allowances for Americans. DRIs include the Estimated Average Requirement (EAR), Recommended Dietary Allowance (RDA), Adequate Intake (AI), and Tolerable Upper Intake Level (UL). The EAR is the average daily intake level that meets the requirement of 50% of healthy individuals in a life stage and gender group, whereas the RDA is set at a level that will meet the requirements of almost all (97%-98%) individuals in that life stage and gender group. An AI is a recommended intake level that is thought to meet the needs of almost all healthy individuals, and is set when there are insufficient data to establish an EAR (and therefore an RDA). The UL represents a threshold above which adverse effects of excessive intake may increase. In addition to these DRIs, macro nutrients have an Acceptable Macro nutrient Distribution Range (AMDR) and, for energy, an Estimated Energy Requirement (EER) is described.Key words: nutrient reference standards, nutrient requirements, nutrient toxicity.
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TAVONI, MASSIMO, ELMAR KRIEGLER, TINO ABOUMAHBOUB, KATE CALVIN, GAUTHIER DE MAERE, MARSHALL WISE, DAVID KLEIN, et al. "THE DISTRIBUTION OF THE MAJOR ECONOMIES' EFFORT IN THE DURBAN PLATFORM SCENARIOS." Climate Change Economics 04, no. 04 (November 2013): 1340009. http://dx.doi.org/10.1142/s2010007813400095.
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The feasibility of achieving climate stabilization consistent with the objective of 2°C is heavily influenced by how the effort in terms of mitigation and economic resources will be distributed among the major economies. This paper provides a multi-model quantification of the mitigation commitment in 10 major regions of the world for a diversity of allocation schemes. Our results indicate that a policy with uniform carbon pricing and no transfer payments would yield an uneven distribution of policy costs, which would be lower than the global average for OECD countries, higher for developing economies and the highest, for energy exporters. We show that a resource sharing scheme based on long-term convergence of per capita emissions would not resolve the issue of cost distribution. An effort sharing scheme which equalizes regional policy costs would yield an allocation of allowances comparable with the ones proposed by the Major Economies. Under such a scheme, emissions would peak between 2030 and 2045 for China and remain rather flat for India. In all cases, a very large international carbon market would be required.
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Bloom, Paul N., Gregory T. Gundlach, and Joseph P. Cannon. "Slotting Allowances and Fees: Schools of thought and the Views of Practicing Managers." Journal of Marketing 64, no. 2 (April 2000): 92–108. http://dx.doi.org/10.1509/jmkg.64.2.92.18002.
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Slotting allowances and fees have attracted considerable attention and controversy since their introduction in the mid-1980s. Currently, two schools of thought dominate the debate on these fees. One considers them a tool for improving distribution efficiency, whereas the other proposes that the fees operate as a mechanism for enhancing market power and damaging competition. Managers and public policymakers are uncertain as to the effects of slotting fees and the appropriate strategy to adopt. The current study attempts to inform the debate surrounding slotting fees and provide guidance to managers and policymakers. The authors summarize the arguments of the two schools and investigate the views of managers toward them through a large-scale survey of manufacturer, wholesaler, and retailer grocery institutions. Though exploratory, the findings suggest that slotting fees shift the risk of new product introductions and help apportion the demand and supply of new products. The authors find that slotting fees are also associated with the exercise of retailer market power, are applied in a discriminatory fashion, and lead to higher retail prices. The authors encourage further research that examines slotting fees and their effects and indicate prospective directions.
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Bonadiman, Renato. "Sustainability." International Journal of Social Ecology and Sustainable Development 4, no. 3 (July 2013): 52–60. http://dx.doi.org/10.4018/jsesd.2013070104.
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During the first Kyoto Protocol period (2008-2012) the carbon market evolved globally as well as Brazil. Clean Development Mechanism (CDM) projects, which promote technology substitution in order to obtain “cleaner” processes, had an expressive participation. Within this scenario, Brazil and mainly China applied a considerable number of projects. However, in the case of REDD (Reduction from Deforestation and Forest Degradation) and REDD+, the complexity of discussions regarding legal issues, carbon reduction/mitigation methodologies, complexity around methodologies, resources distribution, costs, etc., associated with the world economic crisis, slowed down this process. Reflection of that can be seen through the carbon allowance price deterioration resulting in the prediction of retraction in the 2012 market size. In this sense, the scenario after the first period of the Kyoto’s Protocol, presents many challenges, but also presents opportunities. Legislations are emerging from different parts of the globe and also in Brazil. They indicate the nucleation of future obligations around the control and reduction of GHG emissions. Also, efforts to increase carbon allowances quotations are also being planned. Bilateral agreements are emerging being bottom-up alternatives for a global carbon commercialization scheme. On top of these actions an agreement to the creation of a billionaire fund until 2020 create great expectations around the development and growth of the carbon markets presenting the sustainability issue as an unquestionable trend to the upcoming years.
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MOROZOV, Yu V. "PROBLEMS OF RUSSIAN MEDICAL WORKERS AND POSSIBLE WAYS TO SOLVE IT: AN OUTSIDE VIEW." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 6 (2020): 71–81. http://dx.doi.org/10.36871/ek.up.p.r.2020.06.01.012.
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In the first part of the article, speculation about medical institutions in Moscow and the reality that the author encountered while being treated in the 50th hospital in Moscow are given. The second part analyzes factors that negatively affect the activities of a number of categories of Russian doctors. The third part describes the planned increase in salaries for medical workers in Russia and the "pitfalls" of the distribution of allowances for their labor. The fourth part of the article is devoted to possible ways of encouraging doctors for their active practical and scientific activities. In conclusion, conclusions are drawn regarding the sections of this article.
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Ren, Jun Xue, Ding Hua Zhang, Yao Yao Shi, and Zeng Qiang Wang. "Research on the Chatter Suppression During Machining Thin-Walled Complex Blades." Materials Science Forum 532-533 (December 2006): 616–19. http://dx.doi.org/10.4028/www.scientific.net/msf.532-533.616.
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This paper presents a new method for chatter suppression during finishing thin-walled blades. Traditionally auxiliary support is used to increase the stiffness of the structure, however, the shrink or dilate effect of the packing material, such as wax and rosin, is difficult to control, so the machining precision could not be assured. Based on the principle of stiffness optimization principle, the rigidity of the cantilever blade tip and leading/trailing edge region are improved with the non-uniform allowances distribution. The milling experiments have showed that the proposed strategy could be successfully used to realize the suppression of chatter vibration during flexible parts machining.
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Livi, K. J. T., D. J. Farthing, L. A. Veblen, and B. A. Wing. "Tackling the Complexities of Analyzing Phases in Metallurgical SLAGS." Microscopy and Microanalysis 6, S2 (August 2000): 930–31. http://dx.doi.org/10.1017/s1431927600037144.
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In many areas of the world slags pose potential environmental threats to their surroundings. Heavy metals, toxic and radioactive elements contained in some slags may leach into drinking water and contaminate agricultural areas. Leaching experiments can estimate short-term alteration rates, but such tests cannot reproduce long-term weathering processes. Such studies are particularly important in the case of U- and Th-bearing slags which may remain hazardous for 103 104 years. These radioactive slags are of concern to decisions regarding the termination of a nuclear materials license and the subsequent allowances for unrestricted public use of the smelting sites and slag piles. To thoroughly evaluate leaching from slags, one must understand the distribution of elements among the slag phases and the stability of each phase. Questions regarding the distribution of elements among multiple phases are best answered by detailed electron microprobe (EMP) studies.Slags are often mineralogically and compositionally complex, and may have complicated exposure histories.
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ABADIE, LUIS M., and IBON GALARRAGA. "THE EUROPEAN EMISSION TRADING SCHEME: IMPLICATIONS FOR LONG-TERM INVESTMENT VALUATION." Climate Change Economics 02, no. 02 (May 2011): 129–48. http://dx.doi.org/10.1142/s2010007811000243.
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As the EU Emission Trading Scheme (EU ETS) moves towards its third phase (2013–2020) it has undergone numerous improvements, including a gradual increase in the use of auctions as a distribution mechanism and the prevalence of sectoral criteria over National Allocation Plans. At the same time, emission allowances with maturities up to December 2020 have begun to be traded on the futures markets, reflecting the impact that the new measures are expected to have on prices. This paper sets out to obtain a financial valuation of the impact and analyze whether the resulting prices will facilitate investment in installations to bring about reductions in emissions. The effect on investments of the potential introduction of caps and floors on emission trading prices is also studied.
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Whyne, Mitchell, Garrett Whyne, and Brian H. Rowe. "Variations in monetary distribution among Ontario’s Alternative Funding Agreement workload model hospitals." CJEM 9, no. 01 (January 2007): 21–25. http://dx.doi.org/10.1017/s148180350001469x.
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ABSTRACT Objectives: Alternative Funding Agreements (AFAs) were in place in 41 hospital emergency departments (EDs) in Ontario at the time of this survey (May to August 2005). Each of these 41 hospitals works with its own internal administrative model. The primary objective of this paper was to document the administrative models used in these Ontario EDs. The secondary objective was to inform current and future AFA EDs of the potential models. Methods: Telephone surveys were conducted with a member of each of the 41 AFA workload model hospitals. Results: All hospitals provided at least 1 emergency physician to answer the questionnaire. Although most AFA hospitals divide the AFA fund pool on an hourly basis, there is impressive variation on premium values awarded for day, evening, weekend and night shifts. Other variations included holdback of funds for bonuses, distribution of non-OHIP (Ontario Health Insurance Plan) dollars, on-call allowances, and different pay scales for the general practitioners and locums working in some departments. Conclusions: Allowing flexibility in distribution of AFA dollars to physicians in each group has helped make this program more acceptable. Many issues unrelated to funding remain to be resolved in order to stabilize ED recruitment and retention as well as improve work satisfaction. Further research on these latter topics is required to develop a fair and equitable funding arrangement that supports and enhances physician coverage in EDs across Canada.
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Tsyuryumov, Alexander V. "Участие калмыков в Русско-турецкой войне 1768–1774 гг.: вопросы организации и обеспечения." Oriental studies 15, no. 1 (April 15, 2022): 19–27. http://dx.doi.org/10.22162/2619-0990-2022-59-1-19-27.
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Introduction. The article reviews events to have aimed at preparing Russia’s military for the war against Turkey in the late 1760s. The former included both general strategy development and involvement of Kalmyk troops. Special attention was paid to the preparation of orders on Kalmyk cavalry’s mobilization, its distribution across Russian army groups, elaboration of tactical plans, provisioning and allowances. Goals. So, the study aims at answering the latter set of questions. Materials and methods. The paper analyzes documents and materials form the National Archive of Kalmykia, Archive of Foreign Policy of Imperial Russia, and a number of government decrees published in Collections of the Imperial Russian Historical Society and the Complete Collection of Laws of the Russian Empire. Results and conclusions. Having been the only combat effective force of Imperial Russia in the Lower Volga and North Caucasus, the Kalmyk Khanate was given utmost significance. In early April of 1769, Viceroy Ubashi gathered almost the whole of his troops in Yashkol area. The corps of Lieutenant General M. J. von Berg enforced with a ten thousand Kalmyk cavalry led by Prince Kirip was largely responsible for the Crimean direction. Another ten thousand cavalry group under the command of Viceroy Ubashi was to join the corps of Major General J. F. von Medem and suppress landlords of Kabardia that tended to support Turkey. After the departure of the twenty thousand troops all uluses (domains) were ordered to stay on the right bank of the Volga. But the subsequent campaign of 1769 unexpectedly witnessed a series of conflicts to have resulted from insufficient allowances and provisioning of Kalmyk military units.
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Lecerf, Jean-Michel. "Nutritional requirements during ageing." OCL 26 (2019): 22. http://dx.doi.org/10.1051/ocl/2019015.
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Ageing is a physiological condition characterized by a decline of the adaptatives capacities and associated to a decrease of the lean mass. That one is due to a decrease of the post-prandial protein synthesis. It is why protein recommended allowances must be sufficient for a quantitative aspect (0.8–1.2 g/kg/d) and adapted for a qualitative point of view. Energy requirements do not decrease with age if the physical activity is unchanged: it is why the carbohydrate and lipid intakes must be similar to those of a younger adult. The quality of the carbohydrate intake and the distribution of the fatty acids are also important in order to avoid any deficiency. Concerning non-energetic nutrients, one must be particularly cautious for the vitamin D and calcium intakes. Behind nutrients there are foods and dietary patterns who have their own effects.
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Tochukwu Eze, Kierian. "Remuneration and Organizational Responsiveness of Anambra State Fire Service." Noble International Journal of Social Sciences Research, no. 73 (August 27, 2022): 60–78. http://dx.doi.org/10.51550/nijssr.73.60.78.
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The increased nature of uncontrolled fire disasters in Nigerian is an issue that calls for urgent attention on the responsiveness of the Nigerian fire service. With a focus on Anambra State – where fire disaster cases were recorded the most in the last decade in Nigeria – this research examined the correlation between employee remuneration and the poor responsiveness of the Anambra state fire service. Using the frequency percentage distribution table, data were presented and analyzed, while the hypotheses were tested using the mean method. The result shows that poor remuneration among other crucial factors is a causative of the poor responsiveness of the fire service and implicitly, increased uncontrolled fire disaster cases. Based on the findings, increased salaries and allowances of firefighters, creation and positioning of more fire stations, etc. was recommended to tackle the malaise and reduce uncontrolled fire disaster cases in the country.
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Leniwati, Driana, and Lilik Purwanti. "A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE." International Journal of Accounting and Business Society 28, no. 3 (December 1, 2020): 55–82. http://dx.doi.org/10.21776/ub.ijabs.2020.28.3.3.
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Purpose — This research aims to formulate a holistic concept of neuroincome. Design/methodology/approach — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions. While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense. Findings — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life. Practical Implications — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology. Originality/value — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.
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Leniwati, Driana, and Lilik Purwanti. "A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE." International Journal of Accounting and Business Society 28, no. 3 (December 1, 2020): 55–82. http://dx.doi.org/10.21776/ub.ijabs.2020.28.3.3.
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Purpose — This research aims to formulate a holistic concept of neuroincome. Design/methodology/approach — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions. While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense. Findings — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life. Practical Implications — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology. Originality/value — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.
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Ghisolfi, Jacques, Marc Fantino, Dominique Turck, Geneviève Potier de Courcy, and Michel Vidailhet. "Nutrient intakes of children aged 1–2 years as a function of milk consumption, cows’ milk or growing-up milk." Public Health Nutrition 16, no. 3 (July 6, 2012): 524–34. http://dx.doi.org/10.1017/s1368980012002893.
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AbstractObjectiveTo evaluate the nutritional adequacy of diets in early childhood as a function of milk intake, cows’ milk (CM) or growing-up milk (GUM).DesignFrom a cross-sectional food consumption survey, two groups of children aged 1–2 years were defined: Group CM fed exclusively on CM ≥ 250 ml/d and Group GUM fed on GUM ≥ 250 ml/d. Proportions of children at risk of nutrient excess or insufficiency were estimated relative to the French Recommended Daily Allowances, Estimated Average Requirements or Adequate Intakes.SettingParents participating in the survey were recruited from all regions of France by a polling organization. Distribution was adjusted to that of the French population.SubjectsSixty-three (Group CM) and fifty-five (Group GUM) children.ResultsTotal energy and macronutrient intakes were similar in the two groups except protein intake of Group CM, which was much higher than the Recommended Daily Allowance and significantly higher than in Group GUM. A high percentage of children of Group CM had intake of linoleic acid (51 %) and α-linolenic acid (84 %) below the lower limit of the Adequate Intake, and intake of Fe (59 %) vitamin C (49 %) and alimentary vitamin D (100 %) less than the Estimated Average Requirement. Significant differences were observed in the proportions of children with a risk of dietary inadequacy between the two groups for all the mentioned nutrients (P < 0·001). In Group GUM, this imbalance was only observed for vitamin D. Intake of foods other than milk and dairy products could not account for these discrepancies.ConclusionsConsumption of CM (≥250 ml/d) entails the risk of insufficiency in α-linolenic acid, Fe, vitamin C and vitamin D. Use of GUM (≥250 ml/d) significantly reduces the risk of insufficiencies in the mentioned nutrients.
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Jacobs, V. L., and A. B. Filuk. "Polarization of atomic radiative transitions in crossed electric and magnetic fields." Laser and Particle Beams 13, no. 2 (June 1995): 303–9. http://dx.doi.org/10.1017/s0263034600009411.
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A density-matrix approach is under development for the investigation of the angular distribution and polarization of atomic radiative emissions in crossed quasi-static electric and magnetic fields. Particular interest has centered on applications to spectroscopic observations in the intense fields of the high-power light-ion inertial fusion device PBFA II at Sandia National Laboratories, and to magnetic field measurements in tokamak plasmas. Noteworthy features of our general density-matrix analysis include allowances for the mixing of both the bound and continuum field-free atomic eigenstates in an arbitrary arrangement of electric and magnetic fields, and for the possible coherent excitation of the nearly degenerate field-dependent atomic substates that produce the overlapping Stark-Zeeman components. The influence of directed collisional excitation may also be taken into account. From the angular-momentum selection rules, specific results have been obtained for observation of polarized radiative emissions in the direction of the magnetic field.
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Shelef, Gedaliah. "Wastewater Reclamation and Water Resources Management." Water Science and Technology 24, no. 9 (November 1, 1991): 251–65. http://dx.doi.org/10.2166/wst.1991.0254.
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Wastewater reclamation and reuse are becoming important components of the management of urban, regional and national water resources. Recently, not only countries with chronic water shortage, but also urban areas in temperate climates have considered and implemented wastewater reuse schemes expanding the scope of consumptive uses to include toilet flushing and landscape irrigation, using dual distribution systems and even the reuse as potable waters is being considered and evaluated. Israel is an example of intensive reuse in agricultural irrigation and much experience has been gained in treatment, seasonal reservoirs and establishing quality requirements. The economical justification of wastewater reuse schemes should take into account the overall treatment costs, the ‘environmental and health allowances', i.e. the cost of treatment required even when reuse is not practiced, the benefits of water and the savings in conveyance and pumping. The paper also briefly describes the two largest wastewater reclamation projects in Israel, namely: the Kishon Complex Scheme and the Dan Region Scheme, both aimed at unrestricted agricultural irrigation of all crops.
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Du, Dong, Cui Ping Kuang, Rui Huo, and Xiao Ming Sun. "Capacity Control of Phosphate in Caofeidian Sea Area." Advanced Materials Research 255-260 (May 2011): 2841–44. http://dx.doi.org/10.4028/www.scientific.net/amr.255-260.2841.
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Caofeidian is a large harbor being constructed in north of China. It is greatly meaningful to investigate the pollution situation of this area. In this paper, firstly, a tidal flow and pollutant transport numerical model based on Delft 3D-FLOW was established and verified by measured data to simulate and analyze phosphate distribution in Caofeidian sea area. Then, phosphate concentration under six hydrological conditions (spring, middle and neap tides of flood season; and spring, middle and neap tides of dry season) was computed by this numerical model, and the comparisons were made between the computed phosphate concentration at the boundary of the mixing zones and corresponding water quality standards. At last, the allowances discharge amount and cut rate of phosphate of each outfall was calculated. The results show that the high phosphate concentration appears the sea area around the river outlets of Douhe and Shahe, and the phosphate concentration of Douhe and Shuanglonghe rivers’ mixing zones exceed their allowed standard values, the total phosphate discharge from these rivers must be cut down.
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Shen, Ao, Shuling Peng, and Gaofei Liu. "Transforming and decision-making based on probabilistic linguistic term sets with comparative linguistic expressions and incomplete assessments." Journal of Intelligent & Fuzzy Systems 40, no. 1 (January 4, 2021): 491–506. http://dx.doi.org/10.3233/jifs-200103.
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The probabilistic linguistic term sets (PLTSs) are widely used in decision-making, due to its convenience of evaluation, and allowances of probability information. However, there are still some cases where it is not convenient to give an evaluation using the PLTS gramma. Sometimes the evaluators can only give a comparative relationship between alternatives, sometimes evaluators may have difficulty understanding all the alternatives and cannot give a complete assessment. Therefore, we propose a method to transform the comparative linguistic expressions (CLEs) into PLTSs, and the comparison objects of CLEs are alternatives evaluated by PLTSs. And the probability distribution has been adjusted to make the transformation more in line with common sense. Then, a method to correct the deviation is proposed, allowing alternatives to be compared in the case of incomplete assessment. Combining the above two methods, we propose a decision-making method when both CLEs and incomplete assessments coexist. With the study in this paper, the limitations of PLTS-based evaluation and decision-making are reduced and the flexibility of using PLTS is improved.
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Sastrawan, Gede, and Ida Ayu Putu Indah Wahyoni. "Pengenaan Pajak Penghasilan di Indonesia (Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan)." Jurnal Locus Delicti 2, no. 1 (July 1, 2021): 24–35. http://dx.doi.org/10.23887/jld.v2i1.456.
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Every county has the same goal, namely to create the wlfare of its people. Especially in Indonesia, which is a rule of law based on Pancasila and the 1945 Constitution. The issue stated in the preamble to the 1945 Constitution states the general welfare on the basis of social justice. Then besides that there is the aim of the state which is the common interest of all the people, so that the costs that msu be incurred to realize state programs are also shared responsibility. To cover state expenditures in order to realize its programs, the state seeks financing by collecting taxes. One of them is from the imposition of income tax. Income tax is regulated in Law Numbers 36 Years 2008. One of the types of distribution is Income Tax Article 21 (PPh 21), which regulates taxes on income in the form of salaries, wages, allowances, and other payments that are obtained by individual tacpayers. Domestic individuala in connection with work or position of services and activities.
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Bennett, R. J., and G. Krebs. "Local Business Taxes in Britain and Germany: Assessment of Comparative Burdens 1960–1984 by Use of the ‘Costs of Capital’ Methodology." Environment and Planning C: Government and Policy 5, no. 1 (March 1987): 25–41. http://dx.doi.org/10.1068/c050025.
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This paper contains a review of the local systems of taxation in Britain and Germany as well as the policy debate. The main contribution, however, is to evaluate the burdens of the two fiscal systems on the user costs of capital. Comparisons are made first within each country of the burdens of local business taxes on different assets, sectors, owners, and sources of finance. Comparisons are then made between Britain and Germany over the period 1960–84 by adding progressively higher levels of standardisation: Standardised depreciation rates, inflation rates, distribution of assets and ownership, and capital allowances. From the empirical results it is demonstrated that local taxes decrease the aggregate real rates of return on investment projects by 0.6% (1960 and 1970) and 0.8% (1984) in Germany, and by 0:6% (1960), 0.7% (1970), and 1.1% (1984) in Britain. Thus, although aggregate burdens were comparable in the 1960s and 1970s, recent developments in Britain have resulted in a significant increase in local tax effects. These developments are even more strongly developed for particular assets and industries.
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Arifin, Jauhari, and Tri Pamungkas. "PERBAIKAN TATA LETAK GUDANG DENGAN MENGGUNAKAN METODE SHARED STORAGE PADA PERUM BULOG SUBDIVRE KARAWANG." Jurnal Media Teknik dan Sistem Industri 3, no. 1 (May 17, 2019): 7. http://dx.doi.org/10.35194/jmtsi.v3i1.548.
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Abstract--- Perum Bulog is a general company of state-owned enterprises in the field of logistics which has a role in maintaining national food availability and security such as prices for government purchases, distribution of rice and management of state-owned rice reserves. To maintain availability, products are stored and placed in a warehouse according to their needs and capacities by calculating how long it takes to store and deliver products to be marketed according to consumer demand. In the Bulog Karawang warehouse activity, there are still problems with poor product placement because irregular distances between the placement and shipping areas are caused by inappropriate product storage flow patterns so that loading and unloading activities become ineffective. Based on the existing problems, layout improvement design is carried out using shared storage methods in order to increase the effectiveness of the distance between the doors to the storage area. The steps to redesign using shared storage begin with knowing the warehouse area, warehouse capacity and other warehouse data, as well as collecting data by determining space requirements, determining space allowances, and distance from the entrance to the storage area by using Euclidean Distance. From the results of distance data processing becomes regular and can be known every distance. Based on the comparison of the initial layout and the proposal it is known that by implementing shared storage loading and unloading activities become better and more effective. Keywords ; Allowance, Euclidean Distance, First In First Out (FIFO), Shared StorageAbstrak--- Perum Bulog adalah perusahaan umum badan usaha milik negara di bidang logistik yang memiliki peran dalam menjaga ketersediaan dan ketahanan pangan nasional seperti harga pembelian pemerintah, penyaluran beras dan pengelolaan cadangan beras milik negara. Untuk menjaga ketersediaan, produk disimpan dan diletakan pada suatu gudang sesuai kebutuhan dan kapasitasnya dengan menghitung waktu berapa lama simpan dan pengiriman produk yang akan dipasarkan sesuai permintaan konsumen. Pada aktifitas gudang Bulog Karawang masih mengalami permasalahan penempatan produk yang kurang baik karena tidak teraturnya jarak antar area penempatan dan pengiriman disebabkan tidak sesuai pola aliran penyimpanan produk sehingga aktifitas bongkar muat menjadi tidak efektif. Berdasarkan permasalahan yang ada, dalam penelitian ini, dilakukan perancangan perbaikan tata letak menggunakan metode shared storage dengan tujuan dapat meningkatkan efektifitas jarak antar pintu ke area penyimpanan. Langkah-langkah perancangan ulang menggunakan shared storage dimulai dengan mengetahui luas area gudang, kapasitas gudang dan data gudang lainnya, serta pengumpulan data dengan menentukan kebutuhan ruang, penentuan allowance ruang, dan jarak dari pintu masuk ke area penyimpanan dengan menggunakan Euclidean Distance. Dari hasil pengolahan data jarak menjadi teratur dan dapat diketahui tiap jaraknya. Berdasarkan perbandingan layout awal dan usulan diketahui dengan menerapkan shared storage aktifitas bongkar muat menjadi lebih baik dan efektif.Kata kunci ; Allowance, Euclidean Distance, First In First Out (FIFO), Shared Storage.
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Jansen, Ann Kristine, Simone de Vasconcelos Generoso, Eduarda Guimarães Guedes, Ana Maria Rodrigues, Lígia Amanda Ventura de Oliveira Miranda, and Gilberto Simeone Henriques. "Development of enteral homemade diets for elderly persons receiving home care and analysis of macro and micronutrient composition." Revista Brasileira de Geriatria e Gerontologia 20, no. 3 (May 2017): 387–97. http://dx.doi.org/10.1590/1981-22562017020.160168.
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Abstract Objective: the development and analysis of the macro and micronutrient composition of homemade enteral diets. Method: A standard homemade enteral diet was developed at three caloric concentrations - 1500, 1800 and 2100 Kcal. After preparation and testing of viscosity, stability, odor and color, plus evaluation of cost, the chemical composition of the nutrients of the diets were analytically determined. Folic acid, vitamin D and vitamin B12 values were calculated using chemical composition tables. The results were compared with recommended nutritional standards for the elderly. Result: The diets exhibited normal macronutrient distribution. The 1500 caloric level presented some mineral and vitamin deficiencies. Suitable values were obtained at the other caloric levels for all minerals except magnesium. There were appropriate levels of all the vitamins in the 2100 Kcal diet, while vitamin E, D and B6 levels were below the recommended dietary allowances in the 1800 Kcal diet. Conclusion: The standard homemade enteral diets studied can contribute to the food and nutritional safety of elderly persons undergoing home care, if all are supplemented with magnesium and the 1800 Kcal diet is supplemented with vitamin E, D and B6. The 1500 Kcal diet was not nutritionally safe in terms of micronutrients.
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Zello, Gordon A. "Dietary Reference Intakes for the macronutrients and energy: considerations for physical activity." Applied Physiology, Nutrition, and Metabolism 31, no. 1 (February 1, 2006): 74–79. http://dx.doi.org/10.1139/h05-022.
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The Dietary Reference Intakes (DRIs) are the North American reference standards for nutrients in the diets of healthy individuals. The macronutrient DRI report includes the standards for energy, fat and fatty acids, carbohydrate and fiber, and protein and amino acids. Equations used to identify the Estimated Energy Requirement (EER) were also developed based on individual characteristics including levels of physical activity. The DRIs for the macronutrients are presented as Recommended Dietary Allowances (RDAs) or Adequate Intakes (AIs), as well as Acceptable Macronutrient Distribution Ranges (AMDRs), and were arrived at by considering both nutrient inadequacies and excesses. In addition, recommendations are made that would reduce the risk of chronic diseases, such as setting intake limits for added sugar; reducing cholesterol, saturated, and trans fatty acids consumption; and increasing levels of physical activity. As healthy individuals include those engaged in various levels of physical activity, the DRIs should apply to the athlete and address their macronutrient and energy needs. This paper summarizes the macronutrient DRI report as applied to the adult, with discussion of the dietary needs of those engaged in various levels of physical activity, including the athlete.Key words: nutrition, requirements, guidelines, performance, human.
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Giammarioli, Stefania, Elisabetta Sanzini, Amalia Maria Ambruzzi, Flavia Chiarotti, and Gemma Fasano. "Nutrient Intake of Italian Women during Lactation." International Journal for Vitamin and Nutrition Research 72, no. 5 (October 1, 2002): 329–35. http://dx.doi.org/10.1024/0300-9831.72.5.329.
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Objectives: Very few data have been published concerning the actual energy and nutrient intakes of lactating women; in particular there have been no reports concerning Italian women. We report our findings on the energy and macronutrient intakes of a group of exclusively breast-feeding Italian women. Differences between the actual intakes and Italian Recommended Dietary Allowances are also discussed. Subjects: Healthy lactating women aged 27–36 years were recruited in the three major geographical areas of Italy (North, Central, and South). Methods: Dietary evaluation was based on two consecutive 24-hour recalls from each mother (dietary data, n = 125). Energy and nutrient intakes were estimated using a nutritional database. Statistical analysis was performed using parametric and non-parametric tests. Results: Mean energy intakes for the whole country are below recommended values, while the protein intake, and the percentages of energy from fat and saturated fatty acids are higher than the recommended values. The amount of polyunsaturated fats is within the recommended intake. The percentage of energy from carbohydrates and the amount of fiber are lower than the recommended Italian levels. Conclusion: The results obtained in this sample of lactating women seem to point to a low energy intake associated with a moderate imbalance in the distribution of energy percentages from macronutrients.
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Isabirye, Nathan, Amara E. Ezeamama, Rachel Kyeyune-Bakyayita, Danstan Bagenda, Wafaie W. Fawzi, and David Guwatudde. "Dietary Micronutrients and Gender, Body Mass Index and Viral Suppression Among HIV-Infected Patients in Kampala, Uganda." International Journal of Maternal and Child Health and AIDS (IJMA) 9, no. 3 (August 13, 2020): 337–49. http://dx.doi.org/10.21106/ijma.362.
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Background: HIV/AIDS is a hallmark of immune suppression. Micronutrient deficiencies in diet and recurrent opportunistic infections play major roles in the lives of people living with HIV. Although benefits of providing adequate diet to HIV positive persons are well documented, the demand for key elements still remain unclear in particular settings, especially in low and middle-income countries.
Methods: This was a cross sectional analysis of baseline data collected from HIV-infected adults initiating antiretroviral therapy, and who were enrolled in a multivitamin supplementation trial. A food frequency questionnaire was used and intake were obtained as a product of quantities consumed. Adequacy was calculated as the proportion of Recommended Dietary Allowances (RDA). A chi square test and logistic regression analysis were used at p-value 0.05 to show significant associations.
Results: Mean intakes were above minimum requirements for analyzed micronutrients with the exception of Calcium and Iron. Participants who met RDA intakes were as follows: highest (? 80%) for Magnesium, Selenium, Zinc and Vitamins B2, B6, B9, C and E; moderate (50% to <80%) for Vitamins B3, and A; and lowest (?50%) for Iron (30%), Calcium (14.9%), Vitamins B12 and B1. Gender differences in met RDA were observed for Iron, Selenium, Zinc, Vitamins A, B1, B3 and E. In multivariable analyses, nutritional status and CD4 count had no influence on meeting RDA for majority of micronutrients such as magnesium, Selenium, B class vitamins (B1, B2, B3, B6, B9, B12), vitamin (A, C, and E), Zinc and Calcium, but not including iron.
Conclusion and Global Health Implications: Diets consumed by the study participants were low in most protective nutrients (Iron, Calcium, Zinc, Vitamin A, B1, B3, and B12). This deficiency was more common among females than males, and irrespective of BMI or CD 4 count. Findings warrant further investigation on the impact and cost implications for suplementation interventions that target the elements lacking in the diets of people living with HIV in similar low-resourced settings.
Key words: • Recommended Dietary Allowances • Micronutrients • Dietary intakes • Body Mass Index • CD4 cell count • HIV/AIDS • Uganda
Copyright © 2020 Isabirye et al. Published by Global Health and Education Projects, Inc. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work, first published in this journal, is properly cited.
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Utomo, Kurniawan Prambudi. "Menyelaraskan Hubungan Gaya Pemimpin Pada Kondisi Pemberian Kompensasi Untuk Memaksimalkan Kinerja Di PT Kresna Reksa Finance Jakarta." Optimal: Jurnal Ekonomi dan Kewirausahaan 12, no. 1 (December 19, 2018): 66–81. http://dx.doi.org/10.33558/optimal.v12i1.947.
Full textAbstract:
PT Kresna Reksa Finance Jakarta can achieve its goals well if it runs the company according to its target by aligning its leadership style to performance-based compensation. The aim of this study is to determine whether the leader style when giving compensation can simultaneously improves company performance at PT Kresna Reksa Finance. Based on the research observations there are some problems that occur among some employees who feel their salary is low, also the allowances and bonuses are not appropriate, it needs serious management attentio. This study uses the personally administered questioneres method that is a face-to-face distribution questionnaire method to the respondent. This study illustrates that the value of leadership style towards compensation is in accordance with the performance that has been applied so that the company's target is exceeded. This can be seen from the equation of Y = 37,215 + 0.439X1 + 0.493X2 with the R-square of 0.78, which means that 78% of the independent variables of leadership style on the application of compensation are in accordance with performance and able to minimize the influence of other factors with a value of 22% other independent variables. The conclusion is that PT Kresna Reksa Finance Jakarta is appropriate and hopes to harmonize the relationship of leadership style, compensation, and performance of its employees