Academic literature on the topic 'Unitary tax'

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Journal articles on the topic "Unitary tax"

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Segal, Mark A. "The Unitary Tax Reconsidered." Journal of Applied Business Research (JABR) 10, no. 3 (2011): 1. http://dx.doi.org/10.19030/jabr.v10i3.5917.

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<span>How to determine the amount of income of essentially integrated multi-jurisdictional business entities that should be taxable by a particular state constitutes one of the most persistent issues in the state tax area. The need to resolve this issue is critical in light of states fiscal needs and the growing interdependence of the global economy. Unitary taxation constitutes a frequently employed approach to the issue. Unitary taxation, particularly its common variant of worldwide formula apportionment, has generated considerable controversy with regard to the appropriateness of its
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Grazzini, Lisa, and Alessandro Petretto. "Tax Competition between Unitary and Federal Countries." Economics of Governance 8, no. 1 (2006): 17–36. http://dx.doi.org/10.1007/s10101-006-0012-1.

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Foran, Nancy, and Dahli Gray. "THE EVOLUTION OF THE UNITARY TAX APPORTIONMENT METHOD." Accounting Historians Journal 15, no. 1 (1988): 65–87. http://dx.doi.org/10.2308/0148-4184.15.1.65.

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Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate gro
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Williams, Michael G., Charles W. Swenson, and Terry L. Lease. "Effects of Unitary vs. Nonunitary State Income Taxes on Interstate Resource Allocation: Some Analytical and Simulation Results." Journal of the American Taxation Association 23, no. 1 (2001): 39–60. http://dx.doi.org/10.2308/jata.2001.23.1.39.

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This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative state tax rates should result in the firm making such location changes. Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company-wide state income taxes.
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Gupta, Sanjay, and Mary Ann Hofmann. "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures." Journal of the American Taxation Association 25, s-1 (2003): 1–25. http://dx.doi.org/10.2308/jata.2003.25.s-1.1.

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This study examines how variations in states' corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate and the property factor weight), and increasing at a decreasing rate in investment-related tax incentives. The effect of the income tax burden on property is more pronounced for states mandating unitary ta
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Viegas, Miguel, and António Dias. "Country-by-Country Reporting: A Step Towards Unitary Taxation?" Intereconomics 56, no. 3 (2021): 167–73. http://dx.doi.org/10.1007/s10272-021-0974-9.

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AbstractMultinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately, these reports are not made public in the European Union, thus preventing public scrutiny about the strategies used by multinational companies to displace profits to tax havens. This article applies the Unitary Taxation regime proposed by the European Commission to US multinational companies. The
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Opreţ, Laura-Anca, Florin Marius Turcaş, Florin-Cornel Dumiter, and Petre Brezeanu. "Tax evasion between fraud and legality." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 4 (2017): 1–11. http://dx.doi.org/10.1515/sues-2017-0013.

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Abstract This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.
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Wilde, James A., and Charles E. McLure. "The State Corporation Income Tax: Issues in Worldwide Unitary Combination." Southern Economic Journal 52, no. 1 (1985): 306. http://dx.doi.org/10.2307/1058944.

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Hybka, Małgorzata Magdalena. "Allocating tax revenue to sub-central government levels: lessons from Germany and Poland." Equilibrium 11, no. 4 (2016): 689. http://dx.doi.org/10.12775/equil.2016.031.

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Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms adopted in Germany and in Poland. It assesses the degree of tax autonomy granted to sub-central government levels in the countries analysed, overviews the principles of apportionment of joint (shared) taxes and presents statistics on tax revenue composition of sub-central government levels.
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Liebert, Nicola. "Steuerwettbewerb ein Ende setzen." PROKLA. Zeitschrift für kritische Sozialwissenschaft 39, no. 154 (2009): 65–82. http://dx.doi.org/10.32387/prokla.v39i154.442.

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The global mobility of capital and the availability of tax havens enable multinational corporations and wealthy individuals to escape tax payments due in their home countries. Most states react by shifting more of the tax burden onto labour and consumption, while lowering corporate tax rates in an effort to remain internationally competitive, thereby creating a tax system that is both inequitable and socially and economically unsustainable. However, there is scant evidence that lower taxes on capital in fact contribute to higher investment, but they do lead to profit shifting for the purpose o
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Dissertations / Theses on the topic "Unitary tax"

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Scott, Kathryn N. "State-firm bargaining at the subfederal level : the case of California's unitary tax." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/1718/.

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This thesis models negotiations over U.S. subfederal economic policies that conflict with international norms. It analyses a recent case of a U.S. state government bargaining with foreign entities over a subfederal economic regulation which violated international norms: California's system of worldwide combined unitary taxation. The thesis applies Stopford and Strange's framework of state-firm bargaining to the subfederal level by: 1) determining which actors were involved in lobbying to change a U.S. state economic policy which violated international norms, California's unitary tax method; 2)
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Paschke, Dominic. "Die "Unitary Taxation" der US-Bundesstaaten : Leitbild für die Konzernbesteuerung in der Europäischen Union? /." Lohmar ; Köln : Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2979833&prov=M&dok_var=1&dok_ext=htm.

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Celestin, Lindsay Marie France Clement. "Formulary approach to the taxation of transnational corporations A realistic alternative?" University of Sydney. Law, 2000. http://hdl.handle.net/2123/846.

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The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisatio
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Randriamanalina, Tovony. "Les prix de transfert et le principe de pleine concurrence dans les pays en développement." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED067.

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La fixation du prix de pleine concurrence par les administrations fiscales des pays en développement soulève des questions singulières. L’objectif fondamental recherché à travers la fixation des prix de transfert est l’affectation de la juste assiette de l’impôt à chaque État concerné par les transactions intragroupes, c’est-à-dire au sein des groupes multinationaux de sociétés. L’OCDE et ses pays membres estiment que le meilleur moyen pour parvenir à cet objectif est de vérifier que le prix de transfert en cause respecte le principe de pleine concurrence, lequel repose sur une comparaison ent
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Inocente, Bruno Romeu. "Les mécanismes de la solidarité territoriale : essai comparatif (Brésil - France)." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0004/document.

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À l'intérieur d'un État, la distribution des ressources publiques sur le territoire a une importance fondamentale, parce qu'elle représente un facteur de justice dans les rapports entre collectivités territoriales, de sorte qu’elle conditionne la capacité à assurer les charges liées à l’exercice de leurs compétences, dans le respect de leur autonomie, au profit des habitants qui doivent pouvoir bénéficier d’une qualité minimale des services publics. Cette thèse vise d’abord à étudier et à comparer quelle est l’influence de la forme d’État (unitaire pour la France et fédérative pour le Brésil)
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Bommier, Loup. "L'objectif de neutralité du droit fiscal comme fondement d'une imposition unitaire de l'entreprise." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D059.

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La neutralité est l'un des principaux sujets de recherche en fiscalité, quoiqu'elle revête de multiples acceptions juridiques ou économiques. S'il est généralement admis que l’impôt ne peut être neutre, la présente thèse démontre que le droit fiscal satisfait un objectif de neutralité en permettant d'appréhender l'entreprise comme une entité unique, quelle que soit sa structure juridique. Différents régimes fiscaux poursuivent ainsi un objectif de neutralité (art.223 A et s. du CGI, art. 8 du CGI, art. 210 A et s. du CGl, art. 256 et s. du CGI, art. 885 O et s. puis 975 du CGI) en ce qu'ils or
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Ma, Xiang Xiang. "Rendering volumetrico di dati provenienti da RM e TAC in realtà virtuale." Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2018. http://amslaurea.unibo.it/15612/.

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L’obiettivo di questa tesi è quello di approfondire le tematiche relative allo sviluppo di applicazioni di realtà virtuale, prendendo come caso di studio la visualizzazione volumetrica, di dati provenienti dalle scansioni TAC e RM. Lo scopo dell’elaborato è quello di facilitare il lavoro di diagnosi, mettendo a disposizione un insieme di funzionalità che permettono al medico di: visualizzare i dati come se si trovassero nello spazio tridimensionale reale, manipolare il volume in modo da poter osservare una qualsiasi regione al suo interno mediante la dissezione; la possibilità di scalarlo, ruo
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Diarrassouba, Aboubakar Sidiki. "Le principe de connexion entre le droit fiscal et la comptabilité." Thesis, Paris 2, 2015. http://www.theses.fr/2015PA020002.

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Depuis les réformes fiscales du 20ème siècle, l’alignement de principe du droit fiscal sur le droit privé et la comptabilité s’est progressivement imposé en droit fiscal français. En matière de fiscalité des entreprises, un principe de connexion entre le droit fiscal et la comptabilité a été consacré sur le fondement de textes épars, de la jurisprudence, de la doctrine majoritaire et du pragmatisme de l’administration fiscale ; mais surtout au nom de l’unité opératoire du droit considérée en phase avec les impératifs du droit fiscal telles la simplicité, la sécurité juridique, l’imposition sel
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Huet, Antoine. "Codage des sons dans le nerf auditif en milieu bruyant : taux de décharge versus information temporel." Thesis, Montpellier, 2016. http://www.theses.fr/2016MONT3515.

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Contexte : Les difficultés de compréhension de la parole dans le bruit représente la principale plainte des personnes malentendantes. Cependant, peu d’études se sont intéressées aux mécanismes d’encodage des sons en environnement bruyant. Ce faisant, nos travaux ont portés sur les stratégies d’encodage des sons dans le nerf auditif dans environnements calme et bruyant en combinant des techniques électrophysiologiques et comportementales chez la gerbille.Matériel et méthodes : L’enregistrement unitaire de fibres du nerf auditif a été réalisé en réponse à des bouffées tonales présentées dans un
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Neto, Garcias de Oliveira. "An analysis of variables determining performance collection of vat in operations of entry of goods goods and the state of the period cearà 2008 2011." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9683.

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nÃo hÃ<br>The goods receipt and goods in the State of Cearà is subject to the controls of the Department of Finance through its various units Surveillance of borders, as the Tax Stations, which are to be submitted tax documents to be made the proper recoveries and releases of tax credits under the various tax regimes of the ICMS, which will be collected to the treasury in accordance with the types of income to which they are associated. As such revenue is to determine the revenue performance of the state in interstate operations and import entries, then a quantitative analysis was performed us
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Books on the topic "Unitary tax"

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Garvey, Joanne M. California water's-edge election for unitary reporting. Tax Management Inc., 2001.

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Latcham, Franklin C. Income taxes: Definition of a unitary business. Tax Management Inc., 2001.

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Hreha, Karen S. Tax base differences between Worldwide and Water's Edge methods of unitary taxation: A survey of Fortune 500 companies. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1987.

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Milbach, Frank. Die einheitliche Besteuerung von internationalen Unternehmen in den USA: Unitary taxation in Kalifornien und den anderen US-Bundesstaaten. A. Metzner, 1985.

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United States. Congress. Senate. Committee on Foreign Relations. Subcommittee on International Economic Policy. Unitary tax: Hearing before the Subcommittee on International Economic Policy of the Committee on Foreign Relations, United States Senate, Ninety-eighth Congress, second session, September 20, 1984. U.S. G.P.O., 1985.

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United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management. Review of unitary method of taxation: Hearing before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-ninth Congress, second session, on S. 1113 and S. 1974, September 29, 1986. U.S. G.P.O., 1987.

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Argentina 1810-2010: ¿república federal o unitaria? M. Petit, 2010.

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International Conference on Heavy Crude and Tar Sands. (1988 Edmonton, Alta.). The fourth UNITAR/UNDP International Conference on Heavy Crude and Tar Sands: Proceedings. Alberta Oil Sands Technology and Research Authority, 1989.

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Taekwondo: The unity of body, mind and spirit. Korea Foundation, 2013.

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Marek, Daniel J. How it all began: A history of the Unity of the Brethren. Unity of the Brethren, 2004.

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Book chapters on the topic "Unitary tax"

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Kimura, Shunsuke. "Japanese Local Tax System and Decentralization." In Decentralization and Development of Sri Lanka Within a Unitary State. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4259-1_15.

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Titus, Afton. "The Promise of Non-arm’s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of Which Developing Countries Are in Search?" In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_2.

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AbstractThe issues developing countries face when implementing the arm’s length standard are well known. As a result, the time seems opportune for an alternative paradigm. The unitary taxation system has received considerable attention and comment over the last few years as such an alternative. Some have heralded it as the answer to the many problems brought about by the arm’s length standard. Moreover, some suggest that the destination-based cash flow taxation system is the panacea to the present problems in international tax arising from the prevailing approach to the taxation of global affiliated companies. This article tests whether the destination-based cash flow tax and unitary taxation system continue to hold promise when applied in an African context.
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Balon, Eugene K. "The Tao of life: from the dynamic unity of polar opposites to self-organization." In Alternative Life-History Styles of Animals. Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2605-9_2.

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Picciotto, Sol. "Towards Unitary Taxation." In Global Tax Fairness. Oxford University Press, 2016. http://dx.doi.org/10.1093/acprof:oso/9780198725343.003.0010.

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Kohonen, Matti, Radhika Sarin, Troels Boerrild, and Ewan Livingston. "Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses." In Tax, Inequality, and Human Rights. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0018.

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This chapter identifies several areas of convergence between the fields of tax policy and human rights. These include the concept of the corporation as a unitary entity; the notion of extraterritorial impacts and obligations of states and corporations; and the risks of corporate personhood. These principles are all highly relevant to corporations’ human rights due diligence and risk assessment of their tax policies. Applying a business and human rights perspective to international tax law can clarify responsibilities of companies toward their other stakeholders as well as their relationship with subsidiaries and business partners in terms of responsible tax conduct. The chapter then explores two dimensions of the human rights impacts of tax-related corporate decisions: impacts mediated by the state and impacts not mediated by the state.
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McEldowney, John. "14. Federalism." In The Changing Constitution. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198806363.003.0014.

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Federalism, to date, has proved unattractive to the United Kingdom. The United Kingdom is commonly described as a unitary state, whereby governmental power is primarily exercised through a sovereign Parliament at Westminster. The UK may be distinguished from Federal countries, notably the United States or Germany. In federal systems, sovereign power is shared between the federal government and the states. However, the description of the United Kingdom as a unitary state is an oversimplification as there are many instances of devolved, shared and autonomous powers that do not easily fit under a centralized view of the state. These ‘quasi-federal’ elements of the constitution arise through the UK Parliament delegating to regional and local communities a variety of powers and responsibilities through elected local and municipal authorities as well as devolved ‘deals’. Since 1989, powers have been distributed to the four nations of the United Kingdom: England, Scotland, Wales and Northern Ireland through extensive, and increasing, devolved powers (devolution) including a variety of tax-raising powers. There is also a London Assembly with devolved powers. The future of the UK after Brexit is uncertain and there are deep divisions of opinion. England and Wales voted for Brexit while London, Northern Ireland and Scotland voted to remain within the EU. Different constitutional configurations were suggested for the four nations, during the nineteenth century, including federalism, Irish home rule and independence as well as strengthening local government. No exact definition of federalism emerged from the different variations supported at one time or another during this period. Consequently supporters of federalism have struggled to have a single configuration to make their case. Overall federalism was rejected as inconsistent with the orthodoxy of a unitary state formed from an incorporating union centred around a sovereign Parliament. Has the extent of substantial devolved and delegated powers reached a tipping point that places a form of divisible federalism as a way of addressing current concerns and controversies including Brexit? Any formal adoption of federalism would alter the role of the UK Supreme Court as well as future relations with the EU after Brexit. Federalism might provide a mechanism for a changing unitary state to address 21st-century challenges amidst a perceptible shift to a ‘quasi-federal’ state with devolved governments and many shared or delegated powers.
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"INDIVIDUALITY AND UNITY." In The Tao of Architecture. Princeton University Press, 2017. http://dx.doi.org/10.2307/j.ctvc77bh9.12.

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"Individuality and Unity." In The Tao of Architecture. Princeton University Press, 2017. http://dx.doi.org/10.1515/9781400885084-007.

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Samsin, Igor. "WAYS TO INTERPRET TAX LEGISLATION." In THE ISSUES OF IMPROVING LEGAL KNOWLEDGE IN THE XXI CENTURY: THE UNITY OF THEORY AND PRACTICE. Liha-Pres, 2019. http://dx.doi.org/10.36059/978-966-397-164-3/166-184.

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"8. Su Shih's Tao: Unity with Individuality." In ‘This Culture of Ours’. Stanford University Press, 2020. http://dx.doi.org/10.1515/9780804765756-010.

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Conference papers on the topic "Unitary tax"

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Maltman, Kim, Renwick Hudspith, Taku Izubuchi, Randy Lewis, Hiroshi Ohki, and James Zanotti. "$|V_{us}|$ from $\tau$ decays in theory." In 9th International Workshop on the CKM Unitarity Triangle. Sissa Medialab, 2017. http://dx.doi.org/10.22323/1.291.0030.

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Adamczyk, Karol. "$D^*$ and $\tau$ polarization measurements by Belle." In 9th International Workshop on the CKM Unitarity Triangle. Sissa Medialab, 2017. http://dx.doi.org/10.22323/1.291.0052.

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Alvarez-Cartelle, Paula. "Lepton universality, flavour and number violation in $B$ and $\tau$ decays at LHCb." In 9th International Workshop on the CKM Unitarity Triangle. Sissa Medialab, 2017. http://dx.doi.org/10.22323/1.291.0065.

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Wilson, Fergus. "Lepton universality, flavour and number violation in $B$ and $\tau$ decays at the $B$-factories." In 9th International Workshop on the CKM Unitarity Triangle. Sissa Medialab, 2017. http://dx.doi.org/10.22323/1.291.0066.

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Murphy, Kelly J., Ashley M. Korzun, Neal Watkins, and Karl T. Edquist. "Testing of the Trim Tab Parametric Model in NASA Langley’s Unitary Plan Wind Tunnel." In 31st AIAA Applied Aerodynamics Conference. American Institute of Aeronautics and Astronautics, 2013. http://dx.doi.org/10.2514/6.2013-2808.

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Liu, Yang, Fei Wu, Yin Zhang, Jian Shao, and Yueting Zhuang. "Tag Clustering and Refinement on Semantic Unity Graph." In 2011 IEEE 11th International Conference on Data Mining (ICDM). IEEE, 2011. http://dx.doi.org/10.1109/icdm.2011.141.

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Torella, G., and G. Lombardo. "Neural Networks for the Diagnostics of Gas Turbine Engines." In ASME 1996 Turbo Asia Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/96-ta-039.

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The paper describes the activities carried out for developing and testing Back Propagation Neural Networks (BPNN) for the gas turbine engine diagnostics. One of the aims of this study was to analyze the problems encountered during training using large number of patterns. Each pattern contains information about the engine thermodynamic behaviour when there is a fault in progress. Moreover the research studied different architectures of BPNN for testing their capability to recognize patterns even when information is noised. The results showed that it is possible to set-up and optimize suitable a
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Mahmoud, M., F. Hammerschmidt, H. Scheuerlein, and P. J. Gaffney. "IMMUNOASSAYS FOR SINGLE CHAIN URINARY-TYPE PLASMINOGEN ACTIVATOR (SCUPA) IN PLASMA AND IN CELL CULTURE SUPERNATANTS." In XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1643604.

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Monoclonal antibodies (mabs) to SCUPA have been generated in balb/C mice by conventional means and have been demonstrated to have no crossreactivity with two chain urinary-type plasminogen activator (TCUPA). These mabs have been used to develop two types of specific assay for SCUPA. Mabs coated on polyvinyl plates in conjunction with polyclonal antibodies (pabs) to TCUPA have allowed the development of a catcher-tag ELISA using alkaline phosphatase-label led goat anti-rabbit IgG as a final step. The sensitivity range of the assay was 0.5 - 10.0 iu/ml. A second bioimmunoassay (BIA) using SCUPA
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Reports on the topic "Unitary tax"

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Ama Pokuaa, Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, and Felix Ankomah Asante. Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.003.

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This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure on all excisable products, including tobacco. However, the ECOWAS directive on tobacco control, in line with the WHO Framework Convention on Tobacco Control (WHO 2003), recommends a simple tax structure – using a mixed excise system with a minimum specific
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