WorldWideScience

Sample records for curie international incoming

  1. Madame Curie

    International Nuclear Information System (INIS)

    Curie, E.

    1988-02-01

    This biography of the scientist Maria Sklodovska-Curie in a very impressive manner tells the story of her life as a child, and later on as a young female scientist and as the wife and scientist companion of Pierre Curie. The discovery of the radium and the subsequent international reputation as a leading scientist are reported, referring in great detail to the scientific aspects and achievements. (DG) [de

  2. Marie Curie: the Curie Institute in Senegal to Nuclear Physics

    Science.gov (United States)

    Gueye, Paul

    Sub-Saharan Africa is not a place where one will look first when radioactivity or nuclear physics is mentioned. Conducting forefront research at the international stage at US national facilities such as the Thomas Jefferson National Accelerator Facility in Virginia or the National Superconducting Cyclotron Facility/Facility for Rare Isotope Beams in Michigan does not point to Historically Black Colleges either. The two are actually intrinsically connected as my personal journey from my early exposure to radiation at the Curie Institute at the LeDantec Hospital in Senegal lead me to Hampton University. The former, through one of my uncles, catapulted me into a nuclear physics PhD while the latter houses the only nuclear physics program at an HBCU to date that has established itself as one of the premier programs in the nation. This talk will review the impact of Marie Curie in my life as a nuclear physicist.

  3. Maria Sklodowska Curie - the precursor of radiation sterilization methods

    Energy Technology Data Exchange (ETDEWEB)

    Gluszewski, Wojciech; Zagorski, Zbigniew P. [Institute of Nuclear Chemistry and Technology, Warsaw (Poland); Tran, Quoc Khoi; Cortella, Laurent [CEA Grenoble, ARC-Nucleart, Atelier Regional de Conservation, Grenoble (France)

    2011-06-15

    A resolution of the 63rd Assembly of the United Nations proclaimed the year 2011 as the International Year of Chemistry. The coordinators of the event are UNESCO and the International Union of Pure and Applied Chemistry (IUPAC). The patroness of this event is Marie Curie, nee Sklodowska. Among women scientists, she was the first recipient of the Novel Prize, and among all scientists, she is the only one who has received this award in different scientific fields (in 1903 in the field of physics with Pierre Curie and Henri Becquerel, in 1911 in the field of chemistry). Considering the former Polish nationality of Marie Curie, the year 2011 has been proposed by the Polish Parliament as her year, using the name Maria Sklodowska Curie, under which she is known in Poland. Celebrating the International Year of Chemistry is a good opportunity to remember the importance of the work of Maria Sklodowska Curie for the emergence and development of many fields of science. This article is an attempt to present a view of science, as taught through modern applications of the radiation chemistry of polymetric materials and radiation sterilization. Although the real development of both ''cold'' sterilization and polymer technology occurred in the 1950's long after the death of Marie Curie Sklodowska, the original ideas go back to ther work performed in the 1920s. Sometimes, and that is the present case, a single scientist creates a new field, in spite of the fact that at the time of discovery there are no applications. The parallel development of other branches of science and technology helps the application of the original idea. (orig.)

  4. Maria Sklodowska Curie - the precursor of radiation sterilization methods

    International Nuclear Information System (INIS)

    Gluszewski, Wojciech; Zagorski, Zbigniew P.; Tran, Quoc Khoi; Cortella, Laurent

    2011-01-01

    A resolution of the 63rd Assembly of the United Nations proclaimed the year 2011 as the International Year of Chemistry. The coordinators of the event are UNESCO and the International Union of Pure and Applied Chemistry (IUPAC). The patroness of this event is Marie Curie, nee Sklodowska. Among women scientists, she was the first recipient of the Novel Prize, and among all scientists, she is the only one who has received this award in different scientific fields (in 1903 in the field of physics with Pierre Curie and Henri Becquerel, in 1911 in the field of chemistry). Considering the former Polish nationality of Marie Curie, the year 2011 has been proposed by the Polish Parliament as her year, using the name Maria Sklodowska Curie, under which she is known in Poland. Celebrating the International Year of Chemistry is a good opportunity to remember the importance of the work of Maria Sklodowska Curie for the emergence and development of many fields of science. This article is an attempt to present a view of science, as taught through modern applications of the radiation chemistry of polymetric materials and radiation sterilization. Although the real development of both ''cold'' sterilization and polymer technology occurred in the 1950's long after the death of Marie Curie Sklodowska, the original ideas go back to ther work performed in the 1920s. Sometimes, and that is the present case, a single scientist creates a new field, in spite of the fact that at the time of discovery there are no applications. The parallel development of other branches of science and technology helps the application of the original idea. (orig.)

  5. A jolly good call for Marie Curie Fellows

    CERN Multimedia

    2009-01-01

    A new funding opportunity to train young researchers has just been announced by the European Commission. One of the calls within FP7 Marie Curie Actions requests proposals for Initial Training Network (ITN) projects, with a deadline of 22 December 2009. Project proposals are strongly encouraged at CERN and authors can receive support and guidance from the Marie Curie Steering Group. Winnie Wong: "I wouldn’t have considered a PhD if I hadn’t been a Marie Curie fellow" Dan Savu: "It’s the best of both worlds: training plus working in an international organisation" ITN projects have one key aim: training. Academic and industrial partners work together to form a network to recruit and train Marie Curie Fellows. Fellows are young researchers (typically PhD-level) from any country who combine project-based research with tailor-made training programmes, ...

  6. A dose to curie conversion methodology

    International Nuclear Information System (INIS)

    Stowe, P.A.

    1987-01-01

    Development of the computer code RadCAT (Radioactive waste Classification And Tracking) has led to the development of a simple dose rate to curie content conversion methodology for containers with internally distributed radioactive material. It was determined early on that, if possible, the computerized dose rate to curie evaluation model employed in RadCAT should yield the same results as the hand method utilized and specified in plant procedures. A review of current industry practices indicated two distinct types of computational methodologies are presently in use. The most common methods are computer based calculations utilizing complex mathematical models specifically established for various containers geometries. This type of evaluation is tedious, however, and does not lend itself to repetition by hand. The second method of evaluation, therefore, is simplified expressions that sacrifice accuracy for ease of computation, and generally over estimate container curie content. To meet the aforementioned criterion current computer based models were deemed unacceptably complex and hand computational methods to be too inaccurate for serious consideration. The contact dose rate/curie content analysis methodology presented herein provides an equation that is easy to use in hand calculations yet provides accuracy equivalent to other computer based computations

  7. Marie Curie's heritage

    International Nuclear Information System (INIS)

    Pajot, Ph.; Schaeffer, A.; Barhelemy, P.

    2011-01-01

    This issue is almost entirely dedicated to Marie Curie. The first part gives the main steps of her life, an article draws a parallel with Lise Meitner's life, another describes the instruments Marie Curie used to measure radioactivity and a third one gives an idea of the network of scientists she integrated. The second part presents the scientific heritage of Marie Curie, first the curietherapy then medical imaging and radiocarbon dating. The third part presents other achievements and commitments of Marie Curie concerning the place of women in a modern society and the social changes trough scientific progress. (A.C.)

  8. Pierre Curie works. 2. ed.

    International Nuclear Information System (INIS)

    Anon.

    1984-01-01

    One of the most important physicist of the 19th century end to the 20th century beginning, Pierre Curie has attached his name to some very important discoveries such as piezoelectricity, the Curie law, the Curie point, the Curie principle, and with Marie Curie: the discovery of radium. This re-edition of the book published two years after his death contains all the Pierre Curie publications. (A.B.)

  9. Marie Curie: scientific entrepreneur

    International Nuclear Information System (INIS)

    Boudia, S.

    1998-01-01

    Marie Curie is best known for her discovery of radium one hundred years ago this month, but she also worked closely with industry in developing methods to make and monitor radioactive material, as Soraya Boudia explains. One hundred years ago this month, on 28 December 1898, Pierre Curie, Marie Sklodowska-Curie and Gustave Bemont published a paper in Comptes-rendus - the journal of the French Academy of Sciences. In the paper they announced that they had discovered a new element with astonishing properties: radium. But for one of the authors, Marie Curie, the paper was more than just the result of outstanding work: it showed that a woman could succeed in what was then very much a male-dominated scientific world. Having arrived in Paris from Poland in 1891, Marie Curie became the first woman in France to obtain a PhD in physics, the first woman to win a Nobel prize and the first woman to teach at the Sorbonne. She also helped to found a new scientific discipline: the study of radioactivity. She became an icon and a role-model for other women to follow, someone who succeeded - despite many difficulties - in imposing herself on the world of science. Although Curie's life story is a familiar and well documented one, there is one side to her that is less well known: her interaction with industry. As well as training many nuclear physicists and radiochemists in her laboratory, she also became a scientific pioneer in industrial collaboration. In this article the author describes this side of Marie Curie. (UK)

  10. Aspectos históricos da visita de Marie Sklodowska Curie a Belo Horizonte

    Directory of Open Access Journals (Sweden)

    Cássius Klay Nascimento

    2011-01-01

    Full Text Available In the year 2011 it is celebrated the Marie Sklodowska Curie Nobel Prize centenary and the International Year of Chemistry. However, it is not generally known that Marie Sklodowska Curie, one of the greatest scientists of all time, visited Belo Horizonte, state of Minas Gerais, Brazil. She arrived by train at Belo Horizonte city on 16 August 1926, coming from Rio de Janeiro and accompanied by her daughter Irène Joliot-Curie. The scientists visited the Institute of Radium of Belo Horizonte. The approach in this work emphasizes the presence of Marie Sklodowska Curie in Belo Horizonte, exploring the admiration and respect that people had for her.

  11. Two wives in science service: Marie Curie and Irene Joliot-Curie

    International Nuclear Information System (INIS)

    Bordry, M.

    1996-01-01

    This paper relates the life and the scientific works of Marie Curie and of her daughter Irene Joliot-Curie in their historical context. Several details are given about their laboratory works, their relations with students, the creation of the Radium Institute and the role they played during the two world wars. The progress of their works towards their main scientific discoveries (polonium, radium, artificial radioactivity, transuranium compounds etc..) is illustrated with some extracts of their personal correspondence with relatives. The paper evokes also the Nobel prices received by Pierre and Marie Curie and by Irene and Frederic Joliot and the creation of the CEA by Frederic Joliot in 1946. (J.S.). 6 photos

  12. Pozytywizm, racjonalizm i... romantyzm Marii Skłodowskiej-Curie

    Directory of Open Access Journals (Sweden)

    Barbara Petelenz

    2015-12-01

    Full Text Available The International Year of Chemistry (2011, intertwined with commemoration of the Nobel Prize in Chemistry awarded in 1911 to Marie Skłodowska-Curie, made me to ask about the philosophical background of this outstanding woman. The first factor which I could see was the positivism, launched by August Comte in France and developed a few decades later by his Polish followers. Another factor which seemed to me important was the interplay between the emotional (romantic and intellectual (positivistic attitudes among the Poles in the 19th century. In her research, Marie Skłodowska-Curie used the positivistic, rationalistic method. This has led her (jointly with her husband Pierre Curie to elucidation of the radiation phenomena discovered by Henri Becquerel in 1896. The research initiated by the Curies (rewarded by the half of the Nobel Prize in Physics 1903 caused a subversion of the 19th century’s views on the structure of Matter. The way to such spectacular results must have been paved not only by the positivistic intellectual discipline but also by a dose of romantic enchantment. In the applicative terms, Marie Skłodowska-Curie became a pioneer of the evidence-based medicine. In moral terms, she represented a rare example of the practical altruism, inspired indirectly by Christianity, and directly by the Comte’s “religion of Humanity”.

  13. National and International Income Dispersion and Aggregate Expenditures

    NARCIS (Netherlands)

    C. Fillat; J.F. François (Joseph)

    2004-01-01

    textabstractWe examine linkages between aggregate household income, distribution of that income, and aggregate cross-country expenditure patterns. We are able to decompose income effects into international income dispersion effects (from variations in average income) and national income dispersion

  14. The light and brilliancy of Marie Curie

    International Nuclear Information System (INIS)

    Craig, P.

    1984-01-01

    The paper describes the life and work of Marie Curie, from her childhood to her death (at nearly 67 years), and including her marriage to Pierre Curie. The scientific work, by the Curies, leading to the discovery of polonium and radium is described, as well as the making of radium chloride. The importance of the Curies' work to theoretical science is briefly discussed, and the effects of radioactivity on the Curies is touched upon. (U.K.)

  15. Marie Curie's contribution to Medical Physics.

    Science.gov (United States)

    Jean-Claude, Rosenwald; Nüsslin, Fridtjof

    2013-09-01

    On occasion of its 50th anniversary, the International Organization for Medical Physics (IOMP) from now on is going to celebrate annually an International Day of Medical Physics for which the 7th November, the birthday of Marie Sklodowska Curie, a most exceptional character in science at all and a pioneer of medical physics, has been chosen. This article briefly outlines her outstanding personality, sketches her fundamental discovery of radioactivity and emphasizes the impact of her various achievements on the development of medical physics at large. © 2013 Published by Elsevier Ltd on behalf of Associazione Italiana di Fisica Medica.

  16. Madame Curie

    CERN Document Server

    Eve, Curie

    1942-01-01

    Marie Curie is a women who changed the face of science for all time, not just because of her discovery of the radioactive element Radium and her work with it, but because of her incredible strides forward in a such a male dominated world as laboratory science at the turn of the 19th century. This is the Madame Curie many people know but here is a biography written by her daughter Eve that shows her human side, in a way that can only be viewed and admired from a family member describing her as a caring mother, devoted and passionate wife. Many of the earliest books, particularly those dating back to the 1900s and before, are now extremely scarce and increasingly expensive.

  17. Internal migration and income of immigrant families

    OpenAIRE

    Rashid, Saman

    2004-01-01

    Using a longitudinal dataset from the years 1995 and 2000, respectively, this study examines whether migration within the host country of Sweden generates higher total annual income for (two-earner) immigrant families. The empirical findings indicate that internal migration generates a positive outcome in terms of higher family income for newly arrived refugee-immigrant families. Further, with the length of residence in the host country, the monetary gain accruing from internal migration decr...

  18. Marie Curie; Marie Curie

    Energy Technology Data Exchange (ETDEWEB)

    Trotereau, J.

    2011-07-01

    The legend has only retained from Marie Curie (1867-1934) the image of a hard and brilliant worker, pioneer in the radioactivity domain, and who awarded twice the Nobel Price. Behind the scientist, there is a women, Marya Salomea Sklodowska, the 'Polish', who was considered during some time as an 'alien', an 'atheistic intellectual', an 'emancipated women'. When she died alone in July 1934, after an exhausting life of labour, her funeral led to no official ceremony or speech. This small book summarizes the biography of the most famous female scientist in the world

  19. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Science.gov (United States)

    2010-04-01

    ... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

  20. 26 CFR 1.892-6T - Income of international organizations (temporary regulations).

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.892-6T Income of international organizations (temporary regulations). (a) Exempt from tax. Subject to the provisions of section 1 of the... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income of international organizations (temporary...

  1. Marie and Pierre Curie. Life in extremes; Marie and Pierre Curie. Leben in Extremen

    Energy Technology Data Exchange (ETDEWEB)

    Roethlein, Brigitte

    2008-07-01

    In Paris in 1894, two young physicists fall in love: Marie Sklodowska and Pierre Curie. They get married and make great contributions to science, research radioactivity and discover new chemical elements. The marriage of Marie and Pierre Curie is quite modern: They work together as equals, share their thoughts and pursue their plans together as partners. They share an absolute interest in science, a love of nature, and a sceptic attitude towards the sophisticated society of the Belle Epoque. They are together 24 hours a day with hardly ever any disagreement. Whenever one of them is ill - which is quite often because of the high level of radioactivity in their laboratory -, the other will nurse him or her. After only twelve years of mutual love, Pierre Curie dies. Marie raises their two daughters on her own and continues her research. In 1911, she will be the first scientist that ever gets a second Nobel Prize. (orig.) [German] Im Paris des Jahres 1894 verlieben sich zwei junge Physiker: Marie Sklodowska und Pierre Curie. Sie heiraten und leisten gemeinsam Grosses fuer die Wissenschaft, erforschen die Radioaktivitaet und entdecken neue chemische Elemente. Zusammen erhalten sie den Nobelpreis. Marie und Pierre Curie fuehren eine Ehe, die ihrer Zeit weit voraus ist: Sie arbeiten gleichberechtigt miteinander, teilen ihre Gedanken und verfolgen ihre Plaene gemeinsam. Beiden eigen ist die absolute wissenschaftliche Neugier, die Liebe zur Natur und die Skepsis gegenueber der mondaenen Gesellschaft der Belle Epoque. Fast jeden Tag sind sie rund um die Uhr zusammen, dabei gibt es selten Spannungen. Wenn einer von beiden gesundheitliche Probleme hat - und das haben sie wegen der radioaktiven Belastung im Labor oft - ist der andere fuer ihn da und pflegt ihn. Nach nur zwoelf gemeinsamen Jahren der Liebe und Arbeit stirbt Pierre Curie. Marie zieht ihre beiden Toechter alleine gross und fuehrt die Forschungen weiter. 1911 erhaelt sie als erster Mensch zum zweiten Mal den

  2. Frederic Joliot-Curie and the nuclear weapon; Frederic Joliot-Curie et l'arme atomique

    Energy Technology Data Exchange (ETDEWEB)

    Pinault, M.

    2000-07-01

    The author describes the attitude and action of Pierre Joliot-Curie after the explosion of the first nuclear bomb in Hiroshima and during the following years. He notably describes the creation of the French CEA (Commissariat a l'Energie Atomique), the commitment of Joliot-Curie for the creation of a scientist movement, the atomic negotiation within the United Nations, the creation and actions of the Mouvement de la Paix (from April 1949 until the Stockholm Appeal) within the Cold War context, the commitment of Joliot-Curie against weapons of mass destruction and its difficult relationship with his communists friends, his participation to the elaboration of the Einstein-Russel Appeal, and the Pugwash conference in 1957

  3. In honour of Marie Sklodowska-Curie

    International Nuclear Information System (INIS)

    Karlik, Berta

    1967-01-01

    This year marks the hundredth anniversary of the birth in Poland of Marie Sklodowska-Curie, originator of the word 'radioactivity', whose early research in the subject has had far-reaching consequences for the nuclear sciences. The Government of Poland's arrangements for marking the occasion include an international symposium, restoration of her house in Warsaw, publications and films, and the Agency is happy to collaborate. This article, from a distinguished Austrian scientist, indicates how her work was carried out in an atmosphere of co-operation between scientists of many nations

  4. Pierre Curie

    International Nuclear Information System (INIS)

    Barbo, L.

    1999-01-01

    Already famous when he discovered the radioactivity with his wife Marie, Pierre Curie fell into oblivion afterward. This book describes the theoretical and experimental works of this man of genius and clears up some old stubborn legends about the man and its works. (J.S.)

  5. Marie and Irene Curie. The first female Nobel Prize winners; Marie en IreneCurie. De eerste vrouwelijke Nobelprijswinnaars

    Energy Technology Data Exchange (ETDEWEB)

    Noordenbos, G. [Joke Smit Instituut voor Vrouwenstudies, Universiteit Leiden, Leiden (Netherlands)

    2003-07-01

    Marie Curie was awarded the Nobel Prize in 1903 and in 1911. Also her daughter, Irene Joliot-Curie, received a Nobel Prize for science in 1935. In this book an overview is given of the academic world at that time: limited access to universities for women, the carriers of both women in physics and their pioneering research and discoveries, the refusal of Marie Curie by the French Academy of Sciences, the awarding of the Nobel Prize and the assignment of Irene Joliot-Curie as the first female minister in France, the impact of the two World Wars, their married and private lives and the constant smear campaign of the press against both women. The lives and works of both women are hold against the light of the present position of women in physical sciences. [Dutch] In 1903, precies honderd jaar geleden, ontving Marie Curie als eerste vrouw de Nobelprijs voor de Wetenschap, gevolgd door een tweede Nobelprijs in 1911. Ook haar dochter Irene Joliot-Curie kreeg de Nobelprijs voor de wetenschap in 1935. Marie and Irene Curie schetst een breed beeld van de academische wereld waarin beide vrouwen zich bewogen: de beperkte toegang van vrouwen tot de universiteit, hun carrisres in de natuurkunde en baanbrekende ontdekkingen, de afwijzing van Marie door de Franse Academie des Sciences, de toekenning van de Nobelprijs en de benoeming van Irene als eerste vrouwelijke minister in Frankrijk, de invloed van de twee Wereldoorlogen, hun huwelijks- en priveleven en de niet aflatende hetze van de pers tegen beiden. In de door mannen gedomineerde wereld van de natuurwetenschappen liep de uitzonderingspositie van beide vrouwen als rode draad door hun curieuze levens. Het leven en werk van de Curies wordt geactualiseerd door deze tegen het licht te houden van de huidige positie van vrouwen in de natuurwetenschappen. Het bereiken van de top van de wetenschap door vrouwen blijkt nog steeds uitzonderlijk.

  6. Linkages between Income Inequality, International Remittances and Economic Growth in Pakistan

    OpenAIRE

    Shahbaz, Muhammad; Ur Rehman, Ijaz; Ahmad Mahdzan, Nurul Shahnaz

    2013-01-01

    This paper explores the dynamic linkages between income inequality, international remittances and economic growth using time series data over the period of 1976-2006 in case of Pakistan. The cointegration analysis based on the bounds test confirms the existence of a long-run relationship between income inequality, international remittances and economic growth. Our results reveal that income inequality and international remittances enhance economic growth. The causality analysis based on innov...

  7. The Curie Museum - The Curie family, Radioactivity in few dates, The struggle against cancer: the history of radiotherapy

    International Nuclear Information System (INIS)

    2015-01-01

    This publication first proposes a chronology of the main events of Marie Curie's and Pierre Curie's lives, describes how they met and started their research works, how she kept on working after Pierre's death, how she got a laboratory (the Radium Institute) built by the Paris University and Pasteur Institute, her work during the first Wold War. The second part briefly describes her life from her birth in Warsaw to her death in Paris. The third part addresses the lives of Irene and Frederic Joliot-Curie. It recalls how Frederic Joliot met Marie Curie and her daughter, and their common work. It notably recalls the discovery of artificial radioactivity, the issue of heavy water at the beginning of the war, the political commitment of Frederic Joliot, his role in the construction of the first French atomic pile. The fourth part indicates the chronology of the evolution of the Radium Institute which became the Curie Institute, until the creation of the Curie Museum. The fifth part indicates the key dates of the history of knowledge on radioactivity, from 1895 (discovery of X rays by Roentgen) to 1939 (demonstration of the possibility of a chain reaction). The sixth part addresses the first medical applications of radiations during almost the same period. Light is then shed on Claudius Regaud (1870-1940) who was a pioneer in radiotherapy and a founder of modern oncology: a chronology is given and a text reports his scientific life

  8. Marie Skoldowska Curie

    Indian Academy of Sciences (India)

    editors

    She found that for a given amount of active material, the current increased with the plate ... In the words of their daughter Eve Curie “they began ... Although it was similar to barium in its chemical properties, its chloride was less soluble in water.

  9. Multiple phase transitions in the generalized Curie-Weiss model

    International Nuclear Information System (INIS)

    Eisele, T.; Ellis, R.S.

    1988-01-01

    The generalized Curie-Weiss model is an extension of the classical Curie-Weiss model in which the quadratic interaction function of the mean spin value is replaced by a more general interaction function. It is shown that the generalized Curie-Weiss model can have a sequence of phase transitions at different critical temperatures. Both first-order and second-order phase transitions can occur, and explicit criteria for the two types are given. Three examples of generalized Curie-Weiss models are worked out in detail, including one example with infinitely many phase transitions. A number of results are derived using large-deviation techniques

  10. Frederic Joliot-Curie and the nuclear weapon

    International Nuclear Information System (INIS)

    Pinault, M.

    2000-01-01

    The author describes the attitude and action of Pierre Joliot-Curie after the explosion of the first nuclear bomb in Hiroshima and during the following years. He notably describes the creation of the French CEA (Commissariat a l'Energie Atomique), the commitment of Joliot-Curie for the creation of a scientist movement, the atomic negotiation within the United Nations, the creation and actions of the Mouvement de la Paix (from April 1949 until the Stockholm Appeal) within the Cold War context, the commitment of Joliot-Curie against weapons of mass destruction and its difficult relationship with his communists friends, his participation to the elaboration of the Einstein-Russel Appeal, and the Pugwash conference in 1957

  11. Frederic Joliot-Curie, a tormented scientist

    International Nuclear Information System (INIS)

    Pinault, M.

    2000-01-01

    This article is a short biography of the French scientist Frederic Joliot-Curie. His fight for a peaceful use of atomic energy, his responsibilities as nuclear physicist and as the first director of the French atomic commission (CEA) have led him to face contradictions very difficult to manage. All along his career as a scientist and as a high ranked civil servant, F.Joliot-Curie tried to find an ethical way for scientists in modern societies. (A.C.)

  12. Migration, income redistribution, and international capital mobility

    OpenAIRE

    Meckl, Jürgen

    1994-01-01

    This paper studies income-redistribution effects from labor migration in a small open economy under alternative assumptions on the international mobility of capital. Our principal result is that induced international capital flows dampen or may even reverse redistribution effects. However, as long as the location of capital is unaffected by migration redistribntion effects may be greater if some of the capital is foreign owned, depending on whether labor and capital are friends or enemies. On...

  13. Joliot-Curie School of Nuclear Physics, 1997; Ecole Joliot-Curie de Physique Nucleaire, 1997

    Energy Technology Data Exchange (ETDEWEB)

    Abgrall, Y. [L`Institut National de Physique Nucleaire et de Physique des Particules du CNRS (India2P3), 75 - Paris (France); Collaboration: La Direction des Sciences de la Matiere du CEA (FR); Le Fonds National de la Recherche Scientifique de Belgique (BE)

    1998-12-31

    This document contains the lectures of the Joliot-Curie International School of Nuclear Physics held at Maubuisson, France on 8-13 September 1997. The following lectures of nuclear interest were given: The N-body problem (relativistic and non-relativistic approaches); The shell model (towards a unified of the nuclear structure); Pairing correlations in extreme conditions; Collective excitations in nuclei; Exotic nuclei (production, properties and specificities); Exotic nuclei (halos); Super and hyper deformation (from discrete to continuum, from EUROGAM to EUROBALL); and The spectroscopy of fission fragments. Important new facts are reported and discussed theoretically, concerning the nuclei in high excitation and high states and of the nuclei far off stability. Important technical achievements are reported among which the production of radioactive beams, sophisticated multi-detectors as well as significant advances in the nuclear theoretical methods. The double goal of training of young researchers and of permanent formation and information of the older ones seems to have been reached

  14. Joliot-Curie School of Nuclear Physics, 1997; Ecole Joliot-Curie de Physique Nucleaire, 1997

    Energy Technology Data Exchange (ETDEWEB)

    Abgrall, Y [L` Institut National de Physique Nucleaire et de Physique des Particules du CNRS (India2P3), 75 - Paris (France); Collaboration: La Direction des Sciences de la Matiere du CEA (FR); Le Fonds National de la Recherche Scientifique de Belgique (BE)

    1999-12-31

    This document contains the lectures of the Joliot-Curie International School of Nuclear Physics held at Maubuisson, France on 8-13 September 1997. The following lectures of nuclear interest were given: The N-body problem (relativistic and non-relativistic approaches); The shell model (towards a unified of the nuclear structure); Pairing correlations in extreme conditions; Collective excitations in nuclei; Exotic nuclei (production, properties and specificities); Exotic nuclei (halos); Super and hyper deformation (from discrete to continuum, from EUROGAM to EUROBALL); and The spectroscopy of fission fragments. Important new facts are reported and discussed theoretically, concerning the nuclei in high excitation and high states and of the nuclei far off stability. Important technical achievements are reported among which the production of radioactive beams, sophisticated multi-detectors as well as significant advances in the nuclear theoretical methods. The double goal of training of young researchers and of permanent formation and information of the older ones seems to have been reached

  15. Marie Curie: In the laboratory and on the battlefield

    International Nuclear Information System (INIS)

    Badash, Lawrence

    2003-01-01

    This year is the centennial of the Nobel Prize in Physics shared by Henri Becquerel and the Curies for their pioneering work on radioactivity. But Marie Curie's contribution to the medical use of x rays is not widely known

  16. A global reference model of Curie-point depths based on EMAG2

    Science.gov (United States)

    Li, Chun-Feng; Lu, Yu; Wang, Jian

    2017-03-01

    In this paper, we use a robust inversion algorithm, which we have tested in many regional studies, to obtain the first global model of Curie-point depth (GCDM) from magnetic anomaly inversion based on fractal magnetization. Statistically, the oceanic Curie depth mean is smaller than the continental one, but continental Curie depths are almost bimodal, showing shallow Curie points in some old cratons. Oceanic Curie depths show modifications by hydrothermal circulations in young oceanic lithosphere and thermal perturbations in old oceanic lithosphere. Oceanic Curie depths also show strong dependence on the spreading rate along active spreading centers. Curie depths and heat flow are correlated, following optimal theoretical curves of average thermal conductivities K = ~2.0 W(m°C)-1 for the ocean and K = ~2.5 W(m°C)-1 for the continent. The calculated heat flow from Curie depths and large-interval gridding of measured heat flow all indicate that the global heat flow average is about 70.0 mW/m2, leading to a global heat loss ranging from ~34.6 to 36.6 TW.

  17. Curie temperature determination via thermogravimetric and continuous wavelet transformation analysis

    Energy Technology Data Exchange (ETDEWEB)

    Hasier, John; Nash, Philip [Thermal Processing Technology Center, IIT, Chicago, IL (United States); Riolo, Maria Annichia [University of Michigan, Center for the Study of Complex Systems, Ann Arbor, MI (United States)

    2017-12-15

    A cost effective method for conversion of a vertical tube thermogravimetric analysis system into a magnetic balance capable of measuring Curie Temperatures is presented. Reference and preliminary experimental data generated using this system is analyzed via a general-purpose wavelet based Curie point edge detection technique allowing for enhanced speed, ease and repeatability of magnetic balance data analysis. The Curie temperatures for a number of Heusler compounds are reported. (orig.)

  18. [International migration and income redistribution: a trade-theoretic analysis].

    Science.gov (United States)

    Leiner, N; Meckl, J

    1995-05-01

    "We analyze the income-redistribution effects of international migration in the host and source country in a general equilibrium framework. The well-known result that marginal migration leaves the welfare of nonmigrants unaffected is discussed in more detail with regard to shifts in national income distributions. With endogenous goods' prices the consequences for the income distribution are in general ambiguous--we show possibilities for an estimation of their magnitude. As long as wage disparities determine the direction of migration it increases world efficiency. However, redistributive policies may generate migration towards the low-wage country." (SUMMARY IN ENG) excerpt

  19. 77 FR 17525 - Cinram Distribution, LLC, a Subsidiary of Cinram International Income Fund, Including On-Site...

    Science.gov (United States)

    2012-03-26

    ... International Income Fund had their wages reported through a separate unemployment insurance (UI) tax account..., a Subsidiary of Cinram International Income Fund, Including On-Site Leased Workers From Good People..., 2012, applicable to workers of Cinram Distribution, LLC, a subsidiary of Cinram International Income...

  20. Marie Curie: Physicist and Woman

    Science.gov (United States)

    Howes, Ruth

    Marie Sklodowska was born in Warsaw on November 7, 1867. Girls were not allowed to attend college in Poland, so Marie found a well-paying post as a governess in rural village which she held for three years while helping her older sister complete medical school in Paris. Then Marie moved to Paris and graduated first in her class at the Sorbonne with a master's degree in physics in 1893. In 1895, she married the talented young physicist, Pierre Curie. Marie decided to investigate the radioactive components of the mineral pitchblende for her dissertation. The work involved chemical analysis of a ton of material in an unheated shed. Pierre joined her and at the end of 1898, the Curies announced the discovery of radium and polonium. Through 1899, Marie labored to measure the atomic weight of radium. In 1903, Marie earned her doctorate, the first for a woman in France, and the Curies split the Nobel Prize in Physics with Henri Becquerel. They became widely known, besieged by the press and frequently invited to make presentations and be awarded honors. They hated fame and both suffered bad health. In April, 1906, Pierre Curie was struck by a wagon and killed instantly. Marie was left as a single mother with two young daughters. Fortunately, the Sorbonne hired her to fill Pierre's position. In 1911, she was rejected for membership in the French Academy of Science because she was a woman. Also in 1911, she was accused of having an affair with a married French physicist Paul Langevin. The resulting scandal hit the press and brought angry mobs to her home. In the middle of this hullaballoo, she was informed that she had won a second Nobel Prize, this time in Chemistry. When World War I broke out, Marie mounted x-ray units on cars and became a heroine. She visited the United States in 1921 where President Harding presented her with a gram of radium. She continued her scientific studies in spite of declining health until her death in 1934. Professor Emerita.

  1. Marie and Pierre Curie. Life in extremes

    International Nuclear Information System (INIS)

    Roethlein, Brigitte

    2008-01-01

    In Paris in 1894, two young physicists fall in love: Marie Sklodowska and Pierre Curie. They get married and make great contributions to science, research radioactivity and discover new chemical elements. The marriage of Marie and Pierre Curie is quite modern: They work together as equals, share their thoughts and pursue their plans together as partners. They share an absolute interest in science, a love of nature, and a sceptic attitude towards the sophisticated society of the Belle Epoque. They are together 24 hours a day with hardly ever any disagreement. Whenever one of them is ill - which is quite often because of the high level of radioactivity in their laboratory -, the other will nurse him or her. After only twelve years of mutual love, Pierre Curie dies. Marie raises their two daughters on her own and continues her research. In 1911, she will be the first scientist that ever gets a second Nobel Prize. (orig.) [de

  2. Curie depth and geothermal gradient from spectral analysis of ...

    African Journals Online (AJOL)

    The resent (2009) aeromagnetic data covering lower part of Benue and upper part of Anambra basins was subjected to one dimensional spectral analysis with the aim of estimating the curie depth and subsequently evaluating both the geothermal gradient and heat flow for the area. Curie point depth estimate obtained were ...

  3. Marie Curie - science was her life

    International Nuclear Information System (INIS)

    Wolschendorf, K.

    1998-01-01

    In this paper a short survey of the life and the work of Marie Curie is presented. She was born in 1867 in Warsaw/Poland and went to Paris in 1891 to study physics, mathematics, and chemistry. In 1895 the married the physicist Pierre Curie, and together they began research work on radioactivity. For her doctorate she investigated various radiating substances and discovered the radioactive element Radium in 1898. She was awarded the Nobel Prize in Physics in 1903, and later on the Nobel Prize in Chemistry in 1911 for performing pioneering studies with radium and contributing profoundly to the understanding of radioactivity. In 1934 she died in a health resort due to leukemia. (orig.) [de

  4. Marie Curie and the 'Science of Radioactivity'; Maria Curie y la 'Ciencia de la Radioactividad'

    Energy Technology Data Exchange (ETDEWEB)

    Mercader, Roberto C. [UNLP Universidad Nacional de La Plata, La Plata, Buenos Aires (Argentina); CONICET Consejo Nacional de Investigaciones Cientificas y Tecnicas, Buenos Aires (Argentina)

    2009-07-01

    This article is about Maria Curie, nee Sklodowska, an outstanding mathematician and physicist who managed to counteract the oppressive rules in her Russian occupied Poland that prevented native Polish from taking advanced studies. She went to Paris to study physics and mathematics at the University at the end of the nineteenth century and, notwithstanding the harsh conditions she had to endure, she obtained honors degrees in both disciplines. After marrying her tutor, Pierre Curie, she and her husband were able to get to the core of the problem of {sup r}adioactivity{sup ,} term that she coined. They discovered two new elements, radium and polonium. Jointly with Becquerel, the Curies were awarded the Nobel Prize for physics in 1903. They kept on with their hard work together until the untimely dead of Pierre in 1906. Taking her husband's chair, she became the first female professor at La Sorbonne. In spite of the hostility toward her for sexist and xenophobic prejudices, she obtained a new Nobel Prize, this time for chemistry, in 1911. Her commitment to help the soldiers in the battlefields over the First World War was extraordinary. She developed portable X-ray machines and even drove herself the trucks that carried them to the field hospitals thus changing forever the way that war-inflicted wounds were treated. She founded the Institut du Radium where her daughter Irene obtained the Nobel Prize for physics in 1935 only months after her mother's dead of leukemia in 1934. (author)

  5. Special Workshop of Marie Curie Fellows on Research and Training in Physics and Technology

    CERN Multimedia

    Patrice Loiez

    2002-01-01

    Photo 0210006_07a: Prof. L. Maiani, Director General of CERN. Addressing the Marie Curie Worshop held at CERN 3-4 October 2002. Title of this talk:"Function of Large-scale Facilities and Centres of Excellence". Photo 0210006_14a: Prof. L. Maiani, Director General of CERN. Addressing the Marie Curie Worshop held at CERN 3-4 October 2002. Title of this talk:"Function of Large-scale Facilities and Centres of Excellence". Photo 0210006_22: Dr. David Plane (CERN) introducing Dr. Theodore Papazoglou from the European Commission. Addressing the Marie Curie Worshop held at CERN 3-4 October 2002. Title of this talk:"Marie Curie Fellowships in the 6th Framework Programme". Photo 0210006_28a: Dr. Nora Brambilla, Vice-President of Marie Curie Fellow Association, INFN and Dept. of Physics, University of Milan. Addressing the Marie-Curie Worshop held at CERN 3-4 October 2002. Title of this talk:"Marie Curie Fellows Association". Photo 0210006_29a: Dr. Nora Brambilla, Vice-President of Marie Curie Fellow Association, INFN a...

  6. 26 CFR 1.883-1 - Exclusion of income from the international operation of ships or aircraft.

    Science.gov (United States)

    2010-04-01

    ... alliances between or among international carriers which also include joint marketing, baggage handling, one... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Exclusion of income from the international... Exclusion of income from the international operation of ships or aircraft. (a) General rule. Qualified...

  7. Exhibition: Life and Achievements of Maria Sklodowska-Curie

    CERN Multimedia

    CERN Bulletin

    2011-01-01

    The exhibition "Life and Achievements of Maria Sklodowska-Curie” will be held at CERN (Pas Perdus Corridor, 1st floor, building 61) from the 8 to 24 March.   It is organised under the auspices of the Ambassador R. Henczel, Permanent Representative of the Republic of Poland to the UN Office at Geneva to celebrate the 100th anniversary of the Nobel Prize in Chemistry given to Maria Sklodowska-Curie. The exhibition is also one of the events celebrating the 20th anniversary of Poland joining CERN as a Member State. Maria Sklodowska-Curie, Nobel Prize winner both in physics and chemistry, is one of the greatest scientists of Polish origin. The exhibition, consisting of 20 posters, presents her not only as a brilliant scientist, but also an exceptional woman of great heart, character and organizational talents, sensitive to contemporary problems. The authors are Mrs M. Sobieszczak-Marciniak, the director of the Maria Sklodowska-Curie Museum in Warsaw and Mrs H. Krajewska, the direct...

  8. A comparison of software programs to determine curie content

    International Nuclear Information System (INIS)

    Hansen, C.J.; Miller C.C.

    1995-01-01

    Commercial nuclear power plants have used various methods to determine the curie content of radwaste packages to comply with shipping and disposal regulations. Several computer software packages are available which can determine the curie content of a package based on the geometry of the package and the dose rate of the package provided a given source spectrum. This paper will compare three of the more commonly used software packages. A brief review of the selection and use of software programs at Diablo Canyon Power Plant for radwaste and radioactive material shipments will be provided. These software packages are the PAKRAD program by Bechtel (which utilizes EPRI DOSCON data), RAMSHP by WMG and MICROSHIELD by Grove Engineering. A comparison of the software packages in the calculation of curie content for a box of dry active waste and a cartridge filter will be presented. A summary of program limitations will also be provided

  9. Study on the curie transition of P(VDF-TrFE) copolymer

    Science.gov (United States)

    Eka Septiyani Arifin, Devi; Ruan, J. J.

    2018-01-01

    A systematic study was carried out to decipher the mechanism of Curie transition of piezoelectric crystals of poly(vinylidene fluoride trifluoroethylene) P(VDF-TrFE). The unique polarity of P(VDF-TrFE) crystalline phase below curie transition temperature is attributed to the lattice packing of all-trans molecular chains, which allocates all the substituted fluorine atoms on one side of molecular chains and hydrogen atoms on the other side. Therefore, a net dipole moment is created across the lateral packing of molecular chains. Nevertheless, due to the mutual repulsion among fluorene atoms, this all-trans conformation is not stable, and ready to change above Curie temperature, where thermal kinetic energy is sufficient to cause segmental rotation. As being illustrated by in-situ recorded X-ray diffraction and thermal analysis, the concerned curie transition is deciphered as a one-step process which is involved two process and this is different from conventional one-step solid-solid transitions. Accompanied with this one-step process during heating, the occurrence of lamellar bending is inferred for elucidating the decline of stacking regularity of crystalline lamellae, which reversibly recover during subsequent cooling. However, as the crystalline lamellae of P(VDF-TrFE) are confined in between the stacking of crystalline lamellae of PVDF, lamellar bending is restricted accordingly. As a result, a certain fraction of the piezoelectric crystalline lamellae was found to survive through the Curie transition. Thus, in addition to the suggestion of a one-step process as a new concept for understanding the Curie transition, the relationship between the lamellar stacking and transition of molecular packing is unveiled as well in this research.

  10. A new method of Curie depth evaluation from magnetic data: Theory

    Science.gov (United States)

    Won, I. J. (Principal Investigator)

    1981-01-01

    An approach to estimating the Curie point isotherm uses the classical Gauss method inverting a system of nonlinear equations. The method, slightly modified by a differential correction technique, directly inverts filtered Magsat data to calculate the crustal structure above the Curie depth, which is modeled as a magnetized layer of varying thickness and susceptibility. Since the depth below the layer is assumed to be nonmagnetic, the bottom of the layer is interpreted as the Curie depth. The method, once fully developed, tested, and compared with previous work by others, is to be applied to a portion of the eastern U.S. when sufficient Magsat data are accumulated for the region.

  11. Marie-Sklodowska Curie, pioneer of Medical Physics and inspiration for women scientists; Marie-Sklodowska Curie, pionera de la Física Médica y fuente de inspiración para mujeres científi cas

    Energy Technology Data Exchange (ETDEWEB)

    Martín, G.

    2017-11-01

    The International Organization for Medical Physics (IOMP) celebrates annually the International Day of Medical Physics (IDMP) for which the 7th November, the birthday of Marie Sklodowska Curie, a most exceptional character in science at all and a pioneer of Medical Physics, has been chosen. This year, the IDMP is devoted to women in Medical Physics to honour the 150th anniversary of Marie Curie’s birthday. This article briefly outlines her outstanding personality, her fundamental discovery of the radioactivity and other scientific achievements for which she was awarded two Nobel Prizes, and her extensive collaboration with industry, far less well known. Finally, a brief review of the fundamental legacy she left the humanity in Medicine, Science and for women scientists is presented. [Spanish] La IOMP (Organización Internacional de Física Médica) celebra cada año el Día Internacional de la Física Médica (IDMP), el 7 de noviembre, en honor al nacimiento de Marie Sklodowska-Curie, un personaje excepcional en la historia de la ciencia y pionera de la Física Médica. Este año, en conmemoración del 150º aniversario de su nacimiento, el IDMP está dedicado a las mujeres en Física Médica. El siguiente artículo sobre Marie Curie describe brevemente su destacada personalidad, su descubrimiento fundamental de la radiactividad y otros logros científicos que la hicieron merecedora de dos Premios Nobel, y su extensa colaboración con la industria, faceta ésta desconocida en general. Finalmente, se hace un breve recorrido por el legado fundamental que dejó a la humanidad en Medicina, en Ciencia y para las mujeres científicas.

  12. Comprehensive analysis of Curie-point depths and lithospheric effective elastic thickness at Arctic Region

    Science.gov (United States)

    Lu, Y.; Li, C. F.

    2017-12-01

    Arctic Ocean remains at the forefront of geological exploration. Here we investigate its deep geological structures and geodynamics on the basis of gravity, magnetic and bathymetric data. We estimate Curie-point depth and lithospheric effective elastic thickness to understand deep geothermal structures and Arctic lithospheric evolution. A fractal exponent of 3.0 for the 3D magnetization model is used in the Curie-point depth inversion. The result shows that Curie-point depths are between 5 and 50 km. Curie depths are mostly small near the active mid-ocean ridges, corresponding well to high heat flow and active shallow volcanism. Large curie depths are distributed mainly at continental marginal seas around the Arctic Ocean. We present a map of effective elastic thickness (Te) of the lithosphere using a multitaper coherence technique, and Te are between 5 and 110 km. Te primarily depends on geothermal gradient and composition, as well as structures in the lithosphere. We find that Te and Curie-point depths are often correlated. Large Te are distributed mainly at continental region and small Te are distributed at oceanic region. The Alpha-Mendeleyev Ridge (AMR) and The Svalbard Archipelago (SA) are symmetrical with the mid-ocean ridge. AMR and SA were formed before an early stage of Eurasian basin spreading, and they are considered as conjugate large igneous provinces, which show small Te and Curie-point depths. Novaya Zemlya region has large Curie-point depths and small Te. We consider that fault and fracture near the Novaya Zemlya orogenic belt cause small Te. A series of transform faults connect Arctic mid-ocean ridge with North Atlantic mid-ocean ridge. We can see large Te near transform faults, but small Curie-point depths. We consider that although temperature near transform faults is high, but mechanically the lithosphere near transform faults are strengthened.

  13. Special Workshop of Marie Curie Fellows on Research and Training in Physics and Technology

    CERN Multimedia

    Patrice Loiez

    2002-01-01

    Photo 0210004_1: Prof. Ugo Amaldi, University of Milano Bicocca and Tera Foundation, Italy. Addressing the Marie Curie Workshop held at CERN 3-4 October 2002. Title of this talk:"Research Developments on Medical Physics". Photo 0210004_2: Marie Curie Fellows at CERN. Participating in Marie Curie Workshop held at CERN 3-4 October 2002.

  14. Magnons at the Curie temperature

    International Nuclear Information System (INIS)

    Poling, D.A.

    1982-01-01

    Random phase approximations (RPA) have very successfully treated spin wave excitations in Heisenberg ferromagnets at low temperatures. The role played by these magnons at the order-disorder transition, however, has been a topic which has eluded RPA theories to date. In light of recent data 1 , the idea of magnons at the Curie temperature and above has become more difficult to refute. This adds incentive to attempt to model interacting magnons at the Curie temperature. This work examines some attempts to formulate higher random phase approximations and discusses why they fail as they approach the transition temperature. A new interpretation of some work by Parmenter and author 2 is presented. The nature of the approximations made in that work is discussed, and an attempt is made to eliminate incorrect contributions from the energetically disfavored paramagnetic state to the correct magnon renormalization. A solution is presented which has the proper low temperature behavior as demonstrated by Dyson 3 restored and the reentrant behavior eliminated. An examination of how close this model comes to behaving correctly is performed, and a comparison is made to some recent work by Parmenter 4

  15. Joliot-Curie School of Nuclear Physics, 1997

    International Nuclear Information System (INIS)

    Abgrall, Y.

    1998-01-01

    This document contains the lectures of the Joliot-Curie International School of Nuclear Physics held at Maubuisson, France on 8-13 September 1997. The following lectures of nuclear interest were given: The N-body problem (relativistic and non-relativistic approaches); The shell model (towards a unified of the nuclear structure); Pairing correlations in extreme conditions; Collective excitations in nuclei; Exotic nuclei (production, properties and specificities); Exotic nuclei (halos); Super and hyper deformation (from discrete to continuum, from EUROGAM to EUROBALL); and The spectroscopy of fission fragments. Important new facts are reported and discussed theoretically, concerning the nuclei in high excitation and high states and of the nuclei far off stability. Important technical achievements are reported among which the production of radioactive beams, sophisticated multi-detectors as well as significant advances in the nuclear theoretical methods. The double goal of training of young researchers and of permanent formation and information of the older ones seems to have been reached

  16. Properties of magnetocaloric materials with a distribution of Curie temperatures

    DEFF Research Database (Denmark)

    Bahl, Christian Robert Haffenden; Bjørk, Rasmus; Smith, Anders

    2012-01-01

    The magnetocaloric properties of inhomogeneous ferromagnets that contain distributions of Curie temperatures are considered as a function of the width of such a distribution. Assuming a normal distribution of the Curie temperature, the average adiabatic temperature change, ΔTad, the isothermal...... of the distribution, explaining the observed mismatch of peak temperatures reported in experiments. Also, the field dependence of ΔTad and Δs is found to depend on the width of the distribution....

  17. Digital Economy: The Future of International Taxation of Business Income

    OpenAIRE

    Baumann, Anton

    2017-01-01

    The subject of the thesis is to make an assessment on the situation of the international taxation of business income in a digitalized economy. It has long been obvious that existing international tax rules, especially the Permanent Establishment, is outdated and unfit to allocate taxation right between states in the digital economic era. As economic development has continued, tax development has stagnated. The question of the thesis becomes: what are the possible solutions to this issue? The ...

  18. Science har fundet løsning på CURIS-registrering

    DEFF Research Database (Denmark)

    Mørch, Frede

    2012-01-01

    Fakultetsbibliotekar Frede Mørch fortæller her om den løsning, som Science har indført for at sikre at alle forskningspublikationer bliver registreret i databasen, CURIS, uden at forskerne skal spilde tid på det.......Fakultetsbibliotekar Frede Mørch fortæller her om den løsning, som Science har indført for at sikre at alle forskningspublikationer bliver registreret i databasen, CURIS, uden at forskerne skal spilde tid på det....

  19. Does immigration have a Matthew Effect? A cross-national analysis of international migration and international income inequality, 1960-2005.

    Science.gov (United States)

    Sanderson, Matthew R

    2013-05-01

    This paper empirically assesses how immigration affects international inequality by testing the relationship between immigration and national economic development across countries in different world income groups. A series of cross-national, longitudinal analyses demonstrate that, on average, immigration has a rather small, but positive long-term effect on development levels. However, the findings also indicate that immigration has a Matthew Effect (Merton, 1968) in the world-economy: immigration disproportionately benefits higher-income countries. Moreover, the wealthiest countries reap the largest gains from immigration. Thus, from the perspective of destination countries, immigration does not appear to be a panacea for international inequality. Instead, the results indicate that immigration actually reproduces, and even exacerbates, international inequality. Copyright © 2012 Elsevier Inc. All rights reserved.

  20. 26 CFR 1.883-1T - Exclusion of income from the international operation of ships or aircraft (temporary).

    Science.gov (United States)

    2010-04-01

    ... domestic law tax exemption for income derived from the international operation of ships or aircraft, either... from tax for profits from the operation of ships or aircraft in international transport or international traffic under the shipping and air transport or gains article of an income tax convention with the...

  1. Internal migration effectiveness and income effectiveness in the most populous cities in the United States.

    Science.gov (United States)

    Ambinakudige, Shrinidhi; Parisi, Domenico

    2010-01-01

    In this study, migration data compiled by the Internal Revenue Serve (IRS) and the US Census Bureau for 2006-07 were used to analyse internal migration patterns using migration and income effectiveness for the counties containing the 25 most populous cities in the United States. The results indicated that both large metropolitan and rural counties have lost population and income due to migration. Small metropolitan and non-metropolitan counties closer to cities gained population and income. Counties in South Florida attracted a large number of higher-income migrants from the largest cities in the US. In the last 13 years, New York, Los Angeles and Chicago, the three most populous cities in the US, had negative migration effectiveness. Suburban areas and second-tier cities continued to attract people from large metropolitan areas.

  2. From radioactivity to nuclear physics. Marie Curie and Lise Meitner

    International Nuclear Information System (INIS)

    Sime, R. L.

    1996-01-01

    In the first part of this century, at a time when few women obtained a higher education and even fewer entered the scientific professions, two exceptional women achieved great prominence in physics: Marie Curie in radioactivity and Lise Meitner in nuclear physics. In this article I outline the scientific work of meitner and Curie, in the context of their backgrounds and career paths that permitted them to overcome many of the obstacles faced by women in science. (author). 20 refs

  3. A new method for determining the Curie temperature using a dilatometer

    International Nuclear Information System (INIS)

    Verma, A; Sundararaman, M; Singh, J B; Nalawade, S A

    2010-01-01

    Dilatometry is a tool used for the study of dimensional changes in materials as a function of temperature and also to identify phase transformations including magnetic transformations. In this paper, we describe two new methods that can be employed in an inductively heated dilatometer to determine the Curie temperature in metallic ferromagnetic materials. These methods are based on the fundamental magnetic properties of materials such as hysteresis loss and anomalous thermal conductivity changes near the Curie point. These methods have been used to determine the Curie point in nickel, iron and Co–5 at% Ni alloy. The values obtained match well with those reported in the literature. The effects of the geometry of the specimen and of the push-rod material on the measurement sensitivity of the transition temperature have been discussed

  4. Special Workshop of Marie Curie Fellows on Research and Training in Physics and Technology.

    CERN Multimedia

    Patrice Loiez

    2002-01-01

    Photo 0210008_05a: Dr, Rolf Landua (CERN) explaining to participants of the Marie Curie Workshop (held at CERN 3-4 October 2002) the ATHENA experiment and the Antiproton Decelerator. Photo 0210008_06a: Dr, Rolf Landua (CERN) explaining to participants of the Marie Curie Workshop (held at CERN 3-4 October 2002) the ATHENA experiment and the Antiproton Decelerator. Photo 0210008_08a: Dr, Rolf Landua (CERN) explaining to participants of the Marie Curie Workshop (held at CERN 3-4 October 2002) the ATHENA experiment and the Antiproton Decelerator. Photo 0210008_09a: Dr, Rolf Landua (CERN) explaining to participants of the Marie Curie Workshop (held at CERN 3-4 October 2002) the ATHENA experiment and the Antiproton Decelerator.

  5. Thermal structure of east and Southeast Asia. Comparison of results of Curie point depth analysis and heat flow data; Totonan Asia chiiki no ondo kozo. Curie ten shindo kaiseki kekka to chikaku netsu ryuryo tono hikaku

    Energy Technology Data Exchange (ETDEWEB)

    Tanaka, A; Okubo, Y; Matsubayashi, O [Geological Survey of Japan, Tsukuba (Japan)

    1997-10-22

    This paper describes the distribution of Curie point depth and its characteristics determined from the spectral analysis of magnetic anomaly data in East and Southeast Asia. It also describes relationships between the Curie point depth and the other geophysical information such as topography, heat flow data and tectonics. The Curie point depths are shallower than about 10 km at volcanic and geothermal areas, between 15 and 25 km at island arcs and back arc rifts, deeper than 20 km at continents, and deeper than 30 km at trenches. The Curie point depth (Dc) estimated from the heat flow data can be expressed by Dc=k{theta}c/q where k is thermal conductivity, q is heat flow, and {theta}c is Curie point. Based on the Curie point depths obtained from Curie point depth analysis in the cross section of northeast Japan and the averaged values of heat flow at individual points, they are distributed along a line of k{theta}c=1500[Wm{sup -1}]. Values of k{theta}c are small near the axis of Japan trench and large in the northeast Japan. It is considered that local anomalies can not be grasped from the spectral analysis. 21 refs., 3 figs.

  6. Controls on sublithospheric small-scale convection on Curie depths

    Science.gov (United States)

    Likerman, Jeremias; Zlotnik, Sergio; Chun-Feng, Li

    2017-04-01

    As the ocean lithosphere cools and thickens, its bottom layer goes unstable leading to sub-lithospheric small-scale convection (SSC). Since SSC was originally proposed, there have been considerable efforts regarding the understanding of the physics that rules the thermal instabilities of the SSC (e.g. Dumoulin et al, 1999; Solomatov and Moresi, 2000). Over the last several years, it is understood that the interaction between the plate movement and the SSC tends to form longitudinal (LRs or also called 'Richter rolls') and transverse rolls (TRs), of which the axis is parallel and perpendicular to the plate motion, respectively. The geometry of these rolls have been been recently inferred by Li et al (2013) using Curie depths from the North Atlantic as proxies for plates temperatures. They showed that Curie depths have a large oscillating and heterogeneous patterns that could be related to SSC. In the North Atlantic transverse rolls seem predominant. In this work we analyze, by means of 3D dynamical numerical simulations, the influence of SSC on the Curie depths patterns observed in the North Atlantic and Pacific plates. We investigate the behaviour of the Curie isotherms trying to determine if SSC is able to reproduce the observed data, and the influence of several poorly constrained rheological parameters. Our numerical simulations show that: a) using realistic laboratory-constrained rheologies and temperature it is possible to modify temperatures as low as those at Curie depths; b) transverse rolls are generated as well as longitudinal rolls on those isotherms; c) the spreading rate is a first order control on the developing of transverse rolls. References Dumoulin, C., Doin, M. P., & Fleitout, L. (1999). Heat transport in stagnant lid convection with temperature-and pressure-dependent Newtonian or non-Newtonian rheology. Journal of Geophysical Research: Solid Earth, 104(B6), 12759-12777. Li, C. F., Wang, J., Lin, J., & Wang, T. (2013). Thermal evolution of the

  7. Proceedings of IDMP 2013: first international day of medical physics

    International Nuclear Information System (INIS)

    Marinello, Ginette; Mazal, Alejandro; Francois, P.; Fournier-Bidoz, N.; Belshi, R.; Dutreix, M.; Heinrich, S.; Wessels, C.; Fourquet, A.; Aubert, Bernard; Le Du, Dominique; Lisbona, Albert; Dedieu, Veronique; Makovicka, Libor; Taisant, Daniel; Metayer, Yann; Roue, Amelie; Besbes, Mounir; Van Dyk, Jake; Hammadi, Akli; Meghzifene, Ahmed; Nuesslin, Fridtjof; Pipman, Yakov; Keller, Marc; Cheung, Kin Yin; Meghzifene, Ahmed; ); Maria del Rosario Perez; Buvat, Irene; Rosenwald, Jean-Claude; Cosset, Jean-Marc; Dutreix, Andree

    2013-11-01

    November 7 was the birth day of Marie Curie and was chosen by the International Organisation of Medical Physics (IOMP) to celebrate his 50 years of existence at the Institut Curie, the exact place of Marie Curie's lab. The aim of this conference day was to promote medical physics and to give grounds for common reflection about international cooperation, the medical physicist profession, medical physics teaching and research. The conference was jointly organised by the French Society of Medical Physics and the Paris area medical centres specialised in cancer and in the training of medical physicists. This document brings together the presentations (slides) presented during the conference and dealing with: 1 - 26 years of French-Chinese cooperation in radiotherapy and medical radio-physics (G. Marinello); 2 - Activities conducted by Medical Physicists Without Borders (PMSF, Daniel Taisant); 3 - Cooperation in response to MAE and IAEA request (Y. Metayer); 4 - Teaching in France provided to foreigners by the National Institute for Nuclear Sciences and Technologies (INSTN, A. Roue); 5 - Radiation oncology and medical physics in Tunisia (M. Besbes); 6 - Medical physics education and training in the Global village: issues, strategies and experiences (J. Van Dyk); 7 - CEA/INSTN participation to training courses abroad (A. Hammadi); 8 - Medical physics to the benefit of patients: the role of IAEA (A. Meghzifene); 9 - Actions, results and perspectives of national and international organisations directly involved in medical physics and oncology (F. Nuesslin); 10 - The AAPM's Cooperation in Medical Physics with Low and Middle Income Countries: Actions, Achievements and Future Prospects (Y. Pipman); 11 - Alliance of African and Mediterranean French Speaking leagues against cancer (ALIAM, M.R. Keller); 12 - Opening talk for the first international day of medical physics (F. Nuesslin); 13 - IAEA support 14 - Marie Curie's contribution to medical physics (J.C. Rosenwald); 15

  8. Marie Sklodowska-Curie, polonium, radium and radiochemistry

    International Nuclear Information System (INIS)

    Guillaumont, R.

    2011-01-01

    In this work, the author describes how the methodology developed by Marie Curie in discovering polonium and radium has contributed to greater scientific discoveries and how these discoveries have played a great part in the development of science in general and have particularly enriched chemistry. (O.M.)

  9. A bust of Marie Sklodowska Curie at CERN

    CERN Multimedia

    CERN PhotoLab

    1979-01-01

    The Polish Deputy Minister of Energy and Nuclear Power, J. Felicki, presented the Directors General with a bust of Mme Marie Sklodowska Curie on behalf of physicists of Poland (CERN Courier 19 (1979) 164).

  10. Curie-therapy for the conservative treatment of 304 choroidal melanomas in the Catalonia Oncology Institute

    International Nuclear Information System (INIS)

    Riou, O.; Gutierrez, C.; Pera, J.; Martinez, E.; Caminal, J.M.; Modolell, I.; Navarro, V.; Guedea, F.

    2011-01-01

    The authors report an analysis of results obtained on 304 patients who have been treated by curie-therapy for a non-metastatic choroidal melanoma. They address the treatment (exclusive curie-therapy, local relapse, and adjuvant surgery), the treatment type (iodine-125 plate, ruthenium plate, and dose level), the survival, metastatic evolutions, toxicity occurrence, and vision quality. In most of the cases, curie-therapy results in ocular conservation and in an acceptable vision. Short communication

  11. Studies of magnetic properties of thin microwires with low Curie temperature

    International Nuclear Information System (INIS)

    Zhukova, V.; Ipatov, M.; Zhukov, A.; Varga, R.; Torcunov, A.; Gonzalez, J.; Blanco, J.M.

    2006-01-01

    In this paper we report novel results on the fabrication and magnetic characterization of microwires with compositions Co 100- x -Fe-Ni x -Si-B and Co-Fe-Cr-Si-B fabricated by Taylor-Ulitovsky. Additions of Ni or Cr resulted in decreasing of the Curie temperature, T C . Few samples with low T C possessing also high GMI effect are obtained. Concrete temperature sensors applications based on the drastic change of magnetic properties in the vicinity of Curie temperature are shown

  12. Assessment of a Brief Handoff Skills Workshop for Incoming Interns: Do past Handoff Experiences Impact Training Outcomes?

    Directory of Open Access Journals (Sweden)

    Christopher J. Smith

    2015-01-01

    Full Text Available Background Patient care handoffs are a core professional activity that incoming interns are expected to perform without direct supervision upon starting residency, yet training in medical schools is inconsistent. Objective To implement a brief handoff communication workshop for incoming interns and determine whether learner-level determinants were associated with differences in training outcomes. Methods We conducted a one-hour interactive handoff skills workshop for all incoming interns at a Midwestern academic medical center. We performed paired pre/post-intervention assessments of participants' attitudes and ability to perform representative handoff skills. The results were analyzed in aggregate and based upon participants' prior handoff experiences using Wilcoxon signed-rank test. Results Ninety-nine of 108 interns (91.7% completed both pre- and post-surveys. There was significant improvement in all 10 attitude-based questions ( P ≤ 0.014 for all and on the skills assessment (1.07 vs 2.16 on 0–4 point scale, SD 1.25, P ≤ 0.001. Results remained significant regardless of prior training, number of handoffs observed, number of handoffs performed, medical school, or residency discipline. Conclusion A brief interactive workshop for incoming interns can improve participants' confidence and performance of basic handoff skills, regardless of previous training or experience.

  13. International Migration, Income Taxes and Transfers: A Welfare Analysis

    OpenAIRE

    Michael S. Michael

    2002-01-01

    An important issue in public policy debates is the effect of international migration on welfare in source and host countries. We address this issue by constructing a general equilibrium model of a two-class source or host country. Each country produces many traded and non-traded goods, uses income taxes and distributes the tax receipts equally to all individuals. The analysis examines the effects of permanent migration on class, and national welfare. We show, among other things, that marginal...

  14. Maria Sklodowska-Curie - scientist, friend, manager

    Science.gov (United States)

    Slavchev, A.

    2009-01-01

    Great names in science represent an inexhaustible source and richness of inspiration, satisfaction and consolation, a moving and victorious force. Throughout her exemplifying life, Maria Sklodowska remained modest but with a keen sense of humor, of an outstanding style, a mine of knowledge and experience, of innovative ideas and a rich inner life. Full of love, of passion to give and to share, of natural optimism, mixed with a light melancholy, so typical for sages. She vehemently defended the love of scientific research, of the spirit of adventure and entrepreneurship and fought for international culture, for the protection of personality and talent. Maria Sklodowska left her passion to science, her dedication to work including education and training of young people, her passionate adherence to her family, her belief in her friends, her pure and profound humanity and warmth! The paper should be a homage to her, an appreciation of her work over the years, but not less a correspondence, a conversation with her! On the other hand, the present solemn occasion resuscitates the personalities of Maria and Pierre Curie and their work, in particular of Maria Sklodowska in her own native land! In this manner, it truly contributes to her immortality!

  15. Marie Curie, les femmes et la science, d'hier à aujourd'hui

    CERN Multimedia

    CERN. Geneva; Mariotti, Chiara; Vicinanza, Domenico

    2017-01-01

    Marie Curie, les femmes et la science, d'hier à aujourd'hui Conférence par Hélène Langevin-Joliot Avec la participation de l'Echo du Reculet de Thoiry. L'enregistrement et la liste d'attente sont déjà complets... Mais il n'est pas rare que des personnes réservent et ne viennent pas. Nous réassignerons les places libérées selon la règle "premier arrivé, premier inscrit". Au vu de la forte demande, la conférence sera également disponible en vidéoconférence : lien d'accès "webcast" disponible en bas de cette page. Hélène Langevin-Joliot, directrice de recherche émérite en physique nucléaire fondamentale au CNRS à Orsay, est aussi la fille de Frédéric et Irène Joliot-Curie (prix Nobel de chimie en 1935) et la petite-fille de Pierre Curie (prix Nobel de physique en 1903) et de Marie Curie (prix Nobel de physique en 1903 et prix Nobel de chimie en 1911). Hélène Langevin-Joliot nous parlera de sa vie scientifique, de l’histoire extraordinai...

  16. The Marie Curie Actions at CERN – reaching out beyond particle physics and Europe

    CERN Document Server

    EU Projects Office

    2014-01-01

    The European Commission’s Marie Curie Actions have been a pillar of the EU Framework Programmes for several decades as a means of promoting career development and enhancing mobility of researchers in Europe. This corresponds nicely to one of CERN’s main missions: to train the next generation of scientists and engineers.   The European Commissioner for Education, Culture, Multilingualism, Sport, Media and Youth, Androulla Vassiliou (centre) met the Marie Curie Fellows on her visit to CERN in April 2013. CERN has been pleased to be a major player in the Marie Curie Actions under the Sixth and Seventh Framework Programmes (FP6 from 2002 to 2006 and FP7 from 2007 to 2013), being one of the most successful participants in Europe. Under FP7, CERN was ranked first in Switzerland and fifth in Europe against stiff competition in terms of overall funding. Participation was in all of the Marie Curie Actions: Initial Training Networks, Industry-Academia Partnership Pathways, IRSES, CO...

  17. Curie-type paramagnetic NMR relaxation in the aqueous solution of Ni(II).

    Science.gov (United States)

    Mareš, Jiří; Hanni, Matti; Lantto, Perttu; Lounila, Juhani; Vaara, Juha

    2014-04-21

    Ni(2+)(aq) has been used for many decades as a model system for paramagnetic nuclear magnetic resonance (pNMR) relaxation studies. More recently, its magnetic properties and also nuclear magnetic relaxation rates have been studied computationally. We have calculated electron paramagnetic resonance and NMR parameters using quantum-mechanical (QM) computation of molecular dynamics snapshots, obtained using a polarizable empirical force field. Statistical averages of hyperfine coupling, g- and zero-field splitting tensors, as well as the pNMR shielding terms, are compared to the available experimental and computational data. In accordance with our previous work, the isotropic hyperfine coupling as well as nuclear shielding values agree well with experimental measurements for the (17)O nuclei of water molecules in the first solvation shell of the nickel ion, whereas larger deviations are found for (1)H centers. We report, for the first time, the Curie-type contribution to the pNMR relaxation rate using QM calculations together with Redfield relaxation theory. The Curie relaxation mechanism is analogous to chemical shift anisotropy relaxation, well-known in diamagnetic NMR. Due to the predominance of other types of paramagnetic relaxation mechanisms for this system, it is possible to extract the Curie term only computationally. The Curie mechanism alone would result in around 16 and 20 s(-1) of relaxation rates (R1 and R2 respectively) for the (1)H nuclei of water molecules bonded to the Ni(2+) center, in a magnetic field of 11.7 T. The corresponding (17)O relaxation rates are around 33 and 38 s(-1). We also report the Curie contribution to the relaxation rate for molecules beyond the first solvation shell in a 1 M solution of Ni(2+) in water.

  18. 26 CFR 1.61-1 - Gross income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1 Gross...

  19. Images of Marie Curie: How Reputational Entrepreneurs Shape Iconic Identities

    Directory of Open Access Journals (Sweden)

    Lisa Alaimo

    2018-03-01

    Full Text Available Marie Curie holds iconic status both within the scientific community and in the wider cultural imagination and collective memory. The first woman to be awarded a Nobel Prize and the only woman to achieve such an honor twice, Curie is widely celebrated as a female pioneer in the sciences and is held up as a model for all, but particularly women, to emulate. She is revered not only as a ground-breaking scientist, but also as a devoted wife and mother who fostered intellectual passion in her own children, one of whom became the second woman to be honored with the Nobel Prize in Science. Echoing Eva Hemmungs Wirten, we argue that the evolution of Curie’s status over time offers an opportunity to use meta-biography to understand the layered nature of her reputation. We draw on Gary Alan Fine’s theory of reputational entrepreneurship to understand her legacy as a product of collective historical memory. Curie’s legacy was not pre-determined by the fact that she was a successful scientist; in fact, she was shunned by the public in France in 1911 after it was revealed that she, a widow, had engaged in an affair with a fellow married scientist. A meta-biographical analysis reveals considerable effort was put into reputation building by her Curie herself, her commercial sponsor, and family members. To ignore the earlier iterations of her reputation is to underestimate the challenges she faced as a woman in male-dominated science and in a society that judged her by a sexual double standard. Meta-biography, in conjunction with theories of intellectual reputation building and collective memory, allows us to unearth the complicated layers of Curie’s story. It also tells us a great deal about the [sexist] society in which Curie and her supporters had to forge her reputation.

  20. Theory of group extension, Shubnikov-Curie principle and phase transformations

    International Nuclear Information System (INIS)

    Koptsik, V.A.; Talis, A.L.

    1983-01-01

    It is shown, that the generalized Curie principle (GCP) is the principle of nondecreasing abstract symmetry under structural transformations in (quasi) isolated physical systems. Asymmetry of such systems at any structural level is compensated by their symmetrization at another one, transformation of the old and appearance of qualitatively new symmetries. A corresponding situation is preserved also at the description level (mathematical simulation) of physical systems. Structural levels of substance arrangement and forms of connection between them, reflected by the Shubnikov-Curie (SCP) and GCP are inexhaustible. With the discovery of new structural levels and new forms of relations between them can be discovered and new forms of SCP, which can not be exhausted in the given work

  1. Two Japanese scientists and the Curie family, Nobuo Yamada and Toshiko Yuasa

    International Nuclear Information System (INIS)

    Kawashima, Keiko

    2012-01-01

    This article presents two Japanese scientists, a man and a woman, who worked with Pierre and Marie Curie, and with Irene and Pierre Joliot-Curie. Nobuo Yamada (1896-1927) was the first Japanese researcher at the French Radium Institute; he was a specialist of researches on helium. Toshiko Yuasa was the first Japanese scientist to obtain a permanent appointment in France. Her researches were a contribution to the investigation of the continuous spectrum of beta radiation emitted by artificial radioactive bodies

  2. Topological-Sector Fluctuations and Curie-Law Crossover in Spin Ice

    Directory of Open Access Journals (Sweden)

    L. D. C. Jaubert

    2013-02-01

    Full Text Available At low temperatures, a spin ice enters a Coulomb phase—a state with algebraic correlations and topologically constrained spin configurations. We show how analytical and numerical approaches for model spin-ice systems reveal a crossover between two Curie laws. One of these laws characterizes the high-temperature paramagnetic regime, while the other, which we call the “spin-liquid Curie law,” characterizes the low-temperature Coulomb-phase regime, which provides implicit evidence that the topological sector fluctuates. We compare our theory with experiment for Ho_{2}Ti_{2}O_{7}, where this process leads to a nonstandard temperature evolution of the bulk susceptibility and the wave-vector-dependent magnetic susceptibility, as measured by neutron scattering. Theory and experiment agree for bulk quantities and at large scattering wave vectors, but differences at small wave vectors indicate that the classical spin-ice states are not equally populated at low temperatures. More generally, the crossover appears to be a generic property of the emergent gauge field for a classical spin liquid, and it sheds light on the experimental difficulty of measuring a precise Curie-Weiss temperature in frustrated materials. The susceptibility at finite wave vectors is shown to be a local probe of fluctuations among topological sectors on varying length scales.

  3. Income Distribution Determinants and Inequality – International Comparison

    Directory of Open Access Journals (Sweden)

    Marinko Škare

    2014-08-01

    Full Text Available This study shows the relationship between income distribution and other relevant economic variables and their impact on income distribution. Panel data analysis is used to study 200 world economies and identify main income determinants. Using such a large panel to study income distribution and inequality of household income make empirical results of this study significant. Paper results show there is a large discrepancy of income distribution measured by household consumption for different classes (income deciles. Inflation, unemployment, export, labour force, population and unemployment however are the main determinants between income distribution dynamics according to the result of this study.

  4. The social income inequality, social integration and health status of internal migrants in China.

    Science.gov (United States)

    Lin, Yanwei; Zhang, Qi; Chen, Wen; Ling, Li

    2017-08-04

    To examine the interaction between social income inequality, social integration, and health status among internal migrants (IMs) who migrate between regions in China. We used the data from the 2014 Internal Migrant Dynamic Monitoring Survey in China, which sampled 15,999 IMs in eight cities in China. The Gini coefficient at the city level was calculated to measure social income inequality and was categorized into low (0.2 0.5). Health status was measured based upon self-reported health, subjective well-being, and perceptions of stress and mental health. Social integration was measured from four perspectives (acculturation and integration willingness, social insurance, economy, social communication). Linear mixed models were used to examine the interaction effects between health statuses, social integration, and the Gini coefficient. Factors of social integration, such as economic integration and acculturation and integration willingness, were significantly related to health. Social income inequality had a negative relationship with the health status of IMs. For example, IMs in one city, Qingdao, with a medium income inequality level (Gini = 0.329), had the best health statuses and better social integration. On the other hand, IMs in another city, Shenzhen, who had a large income inequality (Gini = 0.447) were worst in health statues and had worse social integration. Policies or programs targeting IMs should support integration willingness, promote a sense of belonging, and improve economic equality. In the meantime, social activities to facilitate employment and create social trust should also be promoted. At the societal level, structural and policy changes are necessary to promote income equity to promote IMs' general health status.

  5. Marie Curie, les femmes et la science, d'hier à aujourd'hui - English

    CERN Multimedia

    CERN. Geneva

    2017-01-01

    Marie Curie, les femmes et la science, d'hier à aujourd'hui Conférence par Hélène Langevin-Joliot Avec la participation de l'Echo du Reculet de Thoiry. L'enregistrement et la liste d'attente sont déjà complets... Mais il n'est pas rare que des personnes réservent et ne viennent pas. Nous réassignerons les places libérées selon la règle "premier arrivé, premier inscrit". Nous envisageons la possibilité de faire un webcast de la conférence. Plus d'information bientôt. Hélène Langevin-Joliot, directrice de recherche émérite en physique nucléaire fondamentale au CNRS à Orsay, est aussi la fille de Frédéric et Irène Joliot-Curie (prix Nobel de chimie en 1935) et la petite-fille de Pierre Curie (prix Nobel de physique en 1903) et de Marie Curie (prix Nobel de physique en 1903 et prix Nobel de chimie en 1911). Hélène Langevin-Joliot nous parlera de sa vie scientifique, de l’histoire extraordinaire de sa famille et en particulier du rôle des ...

  6. Income Distribution Determinants and Inequality – International Comparison

    OpenAIRE

    Škare, Marinko; Stjepanovic, Saša

    2014-01-01

    This study shows the relationship between income distribution and other relevant economic variables and their impact on income distribution. Panel data analysis is used to study 200 world economies and identify main income determinants. Using such a large panel to study income distribution and inequality of household income make empirical results of this study significant. Paper results show there is a large discrepancy of income distribution measured by household consumption for different cl...

  7. Magnetoresistance and Curie temperature of GaAs semiconductor doped with Mn ions

    International Nuclear Information System (INIS)

    Yalishev, V.Sh.

    2006-02-01

    Key words: diluted magnetic semiconductors, magnetoresistance, ferromagnetism, ionic implantation, molecular-beam epitaxy, magnetic clusters, Curie temperature. Subjects of the inquiry: Diluted magnetic semiconductor GaAs:Mn. Aim of the inquiry: determination of the possibility of the increase of Curie temperature in diluted magnetic semiconductors based on GaAs doped with Mn magnetic impurity. Method of inquiry: superconducting quantum interference device (SQUID), Hall effect, magnetoresistance, atomic and magnetic force microscopes. The results achieved and their novelty: 1. The effect of the additional doping of Ga 0,965 Mn 0,035 As magnetic epitaxial layers by nonmagnetic impurity of Be on on the Curie temperature was revealed. 2. The exchange interaction energy in the investigated Ga 0,965 Mn 0,035 As materials was determined by the means of the magnetic impurity dispersion model from the temperature dependence of the resistivity measurements. 3. The effect of magnetic clusters dimensions and illumination on the magnetoresistance of GaAs materials containing nano-dimensional magnetic clusters was studied for the first time. Practical value: Calculated energy of the exchange interaction between local electrons of magnetic ions and free holes in Ga 1-x Mn x As magnetic semiconductors permitted to evaluate the theoretical meaning of Curie temperature depending on concentration of free holes and to compare it with experimental data. Sphere of usage: micro- and nano-electronics, solid state physics, physics of semiconductors, magnetic materials physics, spin-polarized current sources. (author)

  8. A Pre-Mobility eTandem Project for Incoming International Students at the University of Padua

    Science.gov (United States)

    Griggio, Lisa; Rózsavölgyi, Edit

    2016-01-01

    This study focuses on a strategic partnership with students from the University of Padua and international students coming to Padua mainly in the setting of Erasmus student mobility and exchange programs. The project is designed specifically for incoming international students to facilitate their integration into the Italian higher educational…

  9. Why haven't either Bothe or Joliot-Curie discovered the neutron

    International Nuclear Information System (INIS)

    Six, J.

    1987-03-01

    Papers on neutron discovery often leave obscure questions on W. Bothe and F. Joliot and I. Curie works. Those points are analysed. Bothe realized an experiment sensitive almost only to gamma radiation and it was difficult, in these conditions, to find the neutron. Conversely, it has been forgotten that he was a pioneer in discovery of a gamma radiation induced by nuclear transmutations. A careful analysis of Joliot-Curie work leads to a new explanation of their non-discovery of the neutron. The principal reason is shown to be probably the contemporary idea influence on possibilities of energy non-conservation in nuclear processes [fr

  10. Marie and Pierre Curie: joined in science

    International Nuclear Information System (INIS)

    Lehembre, B.

    1999-01-01

    This book relates the life and works of the most famous married couple of scientists. Their works have completely overturned the science of the 20. century and their discovery of radium was rewarded by the Nobel price in 1903. This marriage both in science and life ended three years later because of a banal accident: Pierre Curie is fatally knocked down by a horse carriage in Paris. (J.S.)

  11. Curie Meitner Lamarr, indivisible

    CERN Multimedia

    CERN. Geneva

    2016-01-01

    at CERN's Globe of Science and Innovation Directed by Sandra Schüddekopf, with Anita Zieher For over 20 years, CERN has made an effort to attract more women to scientific careers and enhance the gender balance of its workforce. In addition to structural measures, these efforts range from outreach activities for schoolgirls to participation in high-level panel discussions on the topic. Today, the CERN Diversity Office, in cooperation with the Education, Communication and Outreach group, is happy to announce a play celebrating the achievements of three exceptional women in the field of science and technology: double Nobel Prize laureate Marie Curie (1867-1934), who discovered radioactivity, Austrian-Swedish nuclear physicist Lise Meitner (1878-1968), and Viennese Hollywood actress Hedy Lamarr (1914-2000), the inventor of frequency hopping. The play &quo...

  12. 26 CFR 1.7704-3 - Qualifying income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Qualifying income. 1.7704-3 Section 1.7704-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.7704-3 Qualifying income. (a) Certain investment income—(1...

  13. Disintegrated care: the Achilles heel of international health policies in low and middle-income countries

    Directory of Open Access Journals (Sweden)

    Jean-Pierre Unger

    2006-09-01

    Full Text Available Purpose: To review the evidence basis of international aid and health policy. Context of case: Current international aid policy is largely neoliberal in its promotion of commoditization and privatisation. We review this policy's responsibility for the lack of effectiveness in disease control and poor access to care in low and middle-income countries. Data sources: National policies, international programmes and pilot experiments are examined in both scientific and grey literature. Conclusions and discussion: We document how health care privatisation has led to the pool of patients being cut off from public disease control interventions—causing health care disintegration—which in turn resulted in substandard performance of disease control. Privatisation of health care also resulted in poor access. Our analysis consists of three steps. Pilot local contracting-out experiments are scrutinized; national health care records of Colombia and Chile, two countries having adopted contracting-out as a basis for health care delivery, are critically examined against Costa Rica; and specific failure mechanisms of the policy in low and middle-income countries are explored. We conclude by arguing that the negative impact of neoliberal health policy on disease control and health care in low and middle-income countries justifies an alternative aid policy to improve both disease control and health care.

  14. Frederic Joliot-Curie the history of a civic-minded scientist

    International Nuclear Information System (INIS)

    Anon.

    2000-01-01

    The year 2000 marks the hundredth anniversary of the birth of Frederic Joliot-Curie, who can be safely termed as one of the most prominent figures of the twentieth century. The scientist and his wife Irene discovered artificial radioactivity at the Radium Institute; in 1935, they received the Nobel Chemistry Prize for their discovery. At the College de France four years later, Frederic Joliot-Curie uncovered the conditions required for a chain reaction in uranium. He gave meaning to the word civic-minded citizen. His many deeds were a statement that a scientist should offer more than his research and its possible applications to society; that he should not shrink from committing to political and social struggles. That is why this exceptional man is a model of a committed scientist. (author)

  15. Symmetry, from Euclid to Pierre Curie

    International Nuclear Information System (INIS)

    Sivardiere, J.

    1997-01-01

    A historical review of the principles of symmetry is presented, starting with Egyptian pavements and Euclid regular polyhedrons, 2 and 3 dimensional paving studies with Kepler in the 17. century, modern crystallography with the constant angle law and the rational truncations law in the 18. century, the identification of the various crystal symmetries (19. century), the discovery of liquid crystals, the relations between the symmetry and the physical and optical properties of systems, molecules, etc.. Finally, P. Curie has determined the general principle of symmetry, linking symmetry and its effects

  16. Joliot-Curie nuclear physics school 1983

    International Nuclear Information System (INIS)

    The 1983 Joliot-Curie school was aimed at reviewing some outstanding aspects of current research in nuclear spectroscopy. The recent developments of high and very high spin states study are presented. The most important experimental methods and explaining concepts concerning the ground states and the first excited levels of nuclei far from beta stability are reviewed. Spin-isospin excitations are dealt with from a theoretical point of view and also for the most outstanding experimental results. At last, basic concepts and limits of the shell model nuclear description are outlined and illustrated [fr

  17. The medical applications of the discoveries of Marie Sklodowska-Curie

    International Nuclear Information System (INIS)

    Krawczyk, M.

    2011-01-01

    In this work, the author indicates what have been the applications of the discoveries of Marie Curie in the field of medicine and how these discoveries have contributed in particular to the development of oncologic radiotherapy. (O.M.)

  18. 26 CFR 1.1402(a)-8 - Community income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Community income. 1.1402(a)-8 Section 1.1402(a)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a) In case of an...

  19. Extrinsic Curie temperature and spin reorientation changes in Nd2Fe14B/α-Fe nanocomposites

    International Nuclear Information System (INIS)

    Lewis, L.H.; Panchanathan, V.

    1998-05-01

    The Curie temperatures and spin reorientation temperatures of a series of four melt-spun nanocomposite materials comprised of Nd 2 Fe 1 4B and varying amounts of α-Fe were measured using independent techniques. The phase constitution and grain size was assessed with synchrotron x-ray diffraction; the Curie temperatures were measured by differential thermal analysis (DTA) and dc SQUID magnetometry in the temperature range 375 K ≤ T ≤ 800 K, whereas the spin reorientation transition temperature was determined from ac susceptibility measurements taken in the range 10 K ≤ T ≤ 300 K. The Curie temperature increases with increasing excess iron content, resulting in a 18 degree enhancement over the Curie temperature of pure Nd 2 Fe 14 B for 27 wt% excess α-Fe. The spin reorientation temperatures are depressed from the single-crystal value by an average of 10 degrees. Both anomalous effects are attributed to intergranular exchange coupling present in the alloys, although the effects of uncompensated stress between the constituent phases cannot be ruled out The experimental results suggest that while the Curie temperature of the Nd 2 Fe 14 B phase may be extrinsically enhanced significantly beyond the bulk value, possibly extending the range of applications of this compound, the anisotropy may be simultaneously lowered, impeding the attainment of high coercivities in these alloys

  20. 26 CFR 1.895-1 - Income derived by a foreign central bank of issue, or by Bank for International Settlements, from...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income derived by a foreign central bank of... foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits. (a) In general. Income derived by a foreign central bank of issue from...

  1. Income inequality and adolescent fertility in low-income countries.

    Science.gov (United States)

    Castro, Ruben; Fajnzylber, Eduardo

    2017-09-28

    : The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999). Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  2. Effect of Gd doping and O deficiency on the Curie temperature of EuO

    KAUST Repository

    Jutong, Nuttachai; Eckern, Ulrich; Mairoser, Thomas; Schwingenschlö gl, Udo

    2015-01-01

    The effect of Gd doping and O deficiency on the electronic structure, exchange interaction, and Curie temperature of EuO in the cubic and tetragonal phases is studied by means of density functional theory. For both defects, the Curie temperature is found to exhibit a distinct maximum as a function of the defect concentration. The existence of optimal defect concentrations is explained by the interplay of the on-site, RKKY, and superexchange contributions to the magnetism.

  3. Effect of Gd doping and O deficiency on the Curie temperature of EuO

    KAUST Repository

    Jutong, Nuttachai

    2015-01-27

    The effect of Gd doping and O deficiency on the electronic structure, exchange interaction, and Curie temperature of EuO in the cubic and tetragonal phases is studied by means of density functional theory. For both defects, the Curie temperature is found to exhibit a distinct maximum as a function of the defect concentration. The existence of optimal defect concentrations is explained by the interplay of the on-site, RKKY, and superexchange contributions to the magnetism.

  4. 75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue... estimated income tax payments for qualified individuals with small business income for any taxable year... with small business income to certify that they satisfy the statutory gross income requirement for...

  5. Envisioning science : Marie Curie's journey from Poland to Paris

    International Nuclear Information System (INIS)

    Odlin, S.; Fleming, J.S.

    2011-01-01

    Marya Sklodovska (nicknamed Manya), born November 1867, was the fifth and youngest child in the Sklodovski family. Marie Curie epitomised the ability to be beautifully creative. Her pioneering spirit gave her the drive to become one of the first women to gain an education, and qualifications, in the sciences. 5 refs., 1 fig.

  6. Dynamics of quantum measurements employing two Curie-Weiss apparatuses

    Science.gov (United States)

    Perarnau-Llobet, Martí; Nieuwenhuizen, Theodorus Maria

    2017-10-01

    Two types of quantum measurements, measuring the spins of an entangled pair and attempting to measure a spin at either of two positions, are analysed dynamically by apparatuses of the Curie-Weiss type. The outcomes comply with the standard postulates. This article is part of the themed issue `Second quantum revolution: foundational questions'.

  7. Family income, parental education and internalizing and externalizing psychopathology among 2-3-year-old Chinese children: the mediator effect of parent-child conflict.

    Science.gov (United States)

    Zhang, Xiao

    2014-02-01

    Using a sample of 156 Chinese children aged 2-3 years and their parents, this study examined the effects of socio-economic status, specifically family income and parental education, on the children's internalizing and externalizing psychopathology and whether these effects were mediated by mother-child and father-child conflict. Results indicated that family income, maternal education and paternal education all negatively predicted externalizing symptoms. Income also negatively predicted internalizing symptoms among boys but not girls. Maternal education negatively predicted internalizing symptoms among girls but not boys. The effects of income on psychopathology were fully mediated by mother-child and father-child conflict. In contrast, the effects of education were not mediated or only partially mediated by conflict. Findings are discussed in the framework of the family stress model. © 2013 International Union of Psychological Science.

  8. Rendimentos crescentes e a distribuição internacional de renda Increasing returns and the international distribution of income

    Directory of Open Access Journals (Sweden)

    Alexandre de Zagottis

    2008-09-01

    Full Text Available The existence of increasing returns in high technology industries assigns a path dependent character to the international division of labor. Rich countries, first entrants in these industries, enjoy permanent advantages that prevent, in a free market environment, the development of such industries in middle-income countries. This dynamics allows the former group of countries to experience a higher growth rate of labor productivity than the latter, and, as a result, increases the gap between the workers' standard of living in these countries. It is up to the States of middle-income countries the task of devising development strategies capable of breaking such pattern and improving the international distribution of income.

  9. Income inequality and adolescent fertility in low-income countries

    Directory of Open Access Journals (Sweden)

    Ruben Castro

    2017-09-01

    Full Text Available Abstract: The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999. Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  10. 78 FR 13221 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2013-02-27

    ... 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue... reduced estimated income tax payments for qualified individuals with small business income for any taxable... of 2009. The final regulations provide guidance for qualified individuals with small business income...

  11. The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies

    Directory of Open Access Journals (Sweden)

    Roberto Carlos Klann

    2015-01-01

    Full Text Available In Brazil, the converg ence to IASB standards began in 2008 with the entry into force of the Lawn. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. The study has a quantitative approach, based on the model of Barth, Landsman and Lang (2008, was carried out from the financial statements of 133 companies in the period of 2005-2007 (pre -IFRS totaling 344 observations, as well as 106 companies in the period of 2010 - 2012 (post-IFRS, totaling 289 observations. The financial statements were extracted from Thomson ONE Banker website. In the data analysis, were applied statistical techniques of multivariate linear regression, Ftest and Pearson correlation. The results show a rising in income smoothing levels after convergence. It is concluded that the effectiveness of the process of convergence of accounting standards of the country to international standards, in order to get better quality of accounting information, does not depend only on the convergence of accounting standards.

  12. Curie temperature trends in (III, Mn)V ferromagnetic semiconductors

    Czech Academy of Sciences Publication Activity Database

    Jungwirth, Tomáš; König, J.; Sinova, J.; Kučera, Jan; MacDonald, A. H.

    2002-01-01

    Roč. 66, č. 1 (2002), s. 012402-1-012402-4 ISSN 0163-1829 R&D Projects: GA MŠk OC P5.10; GA ČR GA202/02/0912 Institutional research plan: CEZ:AV0Z1010914 Keywords : ferromagnetic semiconductors * Curie temperature Subject RIV: BM - Solid Matter Physics ; Magnetism Impact factor: 3.327, year: 2002

  13. Long-term results of exclusive low-dose rate curie-therapy for a high-grade vaginal intraepithelial neoplasia

    International Nuclear Information System (INIS)

    Blanchard, P.; Monnier, L.; Dumas, I.; Azoury, F.; Mazeron, R.; Haie-Meder, C.

    2010-01-01

    The authors report the results of an exclusive low dose rate curie therapy for female patients treated for a grade 3 vaginal intraepithelial neoplasia. They reviewed the medical files of patients treated since 1983, i.e. 28 women. They analysed demographic characteristics, the clinic description of lesions, possible treatments which occurred before this high-grade vaginal intraepithelial neoplasia, possible previous history of cervical or endometrial cancer, curie therapy detailed data, presence of tumorous relapse. According to that, they conclude that a 60 Gy exclusive low- vaginal dose-rate curie-therapy is an efficient and well tolerated treatment for high-grade vaginal intraepithelial neoplasia. Short communication

  14. On the equivalence of dilute antiferromagnets and ferromagnets in random external fields: Curie-Weiss models

    International Nuclear Information System (INIS)

    Perez, J.F.; Pontin, L.F.; Segundo, J.A.B.

    1985-01-01

    Using a method proposed by van Hemmen the free energy of the Curie-Weiss version of the site-dilute antiferromagnetic Ising model is computed, in the presence of an uniform magnetic field. The solution displays an exact correspondence between this model and the Curie-Weiss version of the Ising model in the presence of a random magnetic field. The phase diagrams are discussed and a tricritical point is shown to exist. (Author) [pt

  15. Development of self-actuated shutdown system using curie point electromagnet

    International Nuclear Information System (INIS)

    Kim, Tae Ryong; Park, Jin Ho

    1999-01-01

    An innovative concept for a passive reactor shutdown system, so called self-actuated shutdown system (SASS), is inevitably required for the inherent safety in liquid metal reactor, which is designed with the totally different concept from the usual reactor shutdown system in LWR. SASS using Curie point electromagnet (CPEM) was selected as the passive reactor shutdown system for KALIMER (Korea Advanced Liquid Metal Reactor). A mock-up of the SASS was designed, fabricated and tested. From the test it was confirmed that the mockup was self-actuated at the Curie point of the temperature sensing material used in the mockup. An articulated control rod was also fabricated and assembled with the CPEM to confirm that the control rod can be inserted into core even when the control rod guide tube is deformed due to earthquake. The operability of SASS in the actual sodium environment should be confirmed in the future. All the design and test data will be applied to the KALIMER design. (author)

  16. The life and legacy of Marie Curie.

    OpenAIRE

    Rockwell, Sara

    2003-01-01

    Marie Curie was a remarkable woman whose discoveries broke new ground in physics and chemistry and also opened the door for advances in engineering, biology, and medicine. She broke new ground for women in science: she was, for example, the first woman to receive a doctor of science degree in France, the first woman to win Nobel Prize, the first woman to lecture at the Sorbonne, the first person to win two Nobel Prizes, and the first Nobel Laureate whose child also won a Nobel Prize. Her life...

  17. Improving the Curie depth estimation through optimizing the spectral block dimensions of the aeromagnetic data in the Sabalan geothermal field

    Science.gov (United States)

    Akbar, Somaieh; Fathianpour, Nader

    2016-12-01

    The Curie point depth is of great importance in characterizing geothermal resources. In this study, the Curie iso-depth map was provided using the well-known method of dividing the aeromagnetic dataset into overlapping blocks and analyzing the power spectral density of each block separately. Determining the optimum block dimension is vital in improving the resolution and accuracy of estimating Curie point depth. To investigate the relation between the optimal block size and power spectral density, a forward magnetic modeling was implemented on an artificial prismatic body with specified characteristics. The top, centroid, and bottom depths of the body were estimated by the spectral analysis method for different block dimensions. The result showed that the optimal block size could be considered as the smallest possible block size whose corresponding power spectrum represents an absolute maximum in small wavenumbers. The Curie depth map of the Sabalan geothermal field and its surrounding areas, in the northwestern Iran, was produced using a grid of 37 blocks with different dimensions from 10 × 10 to 50 × 50 km2, which showed at least 50% overlapping with adjacent blocks. The Curie point depth was estimated in the range of 5 to 21 km. The promising areas with the Curie point depths less than 8.5 km are located around Mountain Sabalan encompassing more than 90% of known geothermal resources in the study area. Moreover, the Curie point depth estimated by the improved spectral analysis is in good agreement with the depth calculated from the thermal gradient data measured in one of the exploratory wells in the region.

  18. 26 CFR 1.996-6 - Effectively connected income.

    Science.gov (United States)

    2010-04-01

    ....996-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-6 Effectively connected income. In... permanent establishment of such shareholder within the United States, and shall be subject to tax in...

  19. Income Inequality and Migration in Vietnam

    OpenAIRE

    NGUYEN, Tien Dung

    2012-01-01

    In this paper, we have analyzed the recent trends in income inequality, internal and international migrations and investigated the impact of migration on income distribution in Vietnam. Our analysis shows that the effects of migration on income inequality vary with different types of migration, depending on who migrate and where they migrate. Foreign remittances tend to flow toward more affluent households, and they increase income inequality. By contrast, domestic remittances accrue more to ...

  20. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87......Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

  1. Determination of curie content and 134/137cesium ratios by gamma spectroscopy of high burnup plutonium-aluminum fuel assemblies

    International Nuclear Information System (INIS)

    Haggard, D.L.; Tanner, J.E.

    1997-06-01

    Nondestructive assay (NDA) gamma spectroscopy techniques were used to measure 134/137 Cs ratios on nine PuAl Mark 42 fuel assemblies. The purpose of the ratio measurement was to confirm theoretical burnup calculations. 134/137 Cs ratios were determined from the measured activity based on corrected net peak area counts for the 605 keV peak from 134 Cs and the 662 keV peak from 137 Cs/ 137m Ba. Assembly No. 2 134/137 Cs ratio measured on 4-15-92 was 0.19. The measured 134/137 Cs ratio was decay corrected to be 2.11 on 8-1-84 based on the half lives of 134 Cs and 137 Cs. The measured 134/137 Cs ratio range was 1.90--2.14 for all nine assemblies. These measured values compare to a theoretical ratio of 1.7 on 8-1-84 determined by burnup calculations. Total cesium curie content was also requested and determined using the NDA direct measurements. Gamma spectral data were measured on the nine sectioned Mark 42 fuel assemblies. Measured cesium curie content, decay corrected to 8-1-84, ranged from 18170--24480 curies of 134 Cs and 8620--11646 curies of 137 Cs. Theoretical cesium curie content of 8-1-84 was 15200 curies 134 Cs and 8973 curies 137 Cs. Direct assay cesium ratio is 12% to 26% higher than the predicted ratio of 1.7. The measured 134 Cs data indicate between 20%--61% more activity than that predicted by the burnup code, whereas the measured 137 Cs activity is between 4% less to 30% more than the predicted activity. This information may be used to address issues concerning criticality safety, storage, and shipping of this type of material

  2. INCOME TAX IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2009

    CERN Multimedia

    HR Department

    2010-01-01

    You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2009 income declaration form. For any other specific questions, they are invited to comply with the instructions attached to the form. I\t- Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the FP Department, has been available since 1st March 2010 (see Bulletin No. 10-11/2010). It is intended exclusively for the French tax authorities. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual ...

  3. True Multilateral Indexes for International Comparisons of Purchasing Power and Real Income

    OpenAIRE

    J.P. Neary

    1997-01-01

    I consider the problem of choosing index numbers of purchasing power and real income for international comparisons. I show that the desirable properties of methods based on the Fisher "Ideal" index do not extend to multilateral comparisons, except when tastes are homothetic. By contrast, the Geary method, which underlies the Penn World Tables, provides an approximation to a set of "true" exchange rate indexes which have many desirable properties. In particular, if demands exhibit generalized ...

  4. International Comparisons of Income Poverty and Extreme Income Poverty

    OpenAIRE

    Blackburn, McKinley L.

    1993-01-01

    Uses LIS data to study the sensitivity of cross-national income poverty comparisons to the method in which poverty is measured. Examined are the differences between using absolute and relative poverty comparisons as well as the consequence of lowering the real value of the poverty line to examine extreme poverty.

  5. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal... issuing temporary regulations that provide guidance as to qualified individuals with small business income who certify that they satisfy the gross income requirement for purposes of claiming a reduction in...

  6. Impact of practice and of technical modifications on acute morbidity after prostate curie-therapy

    International Nuclear Information System (INIS)

    Le Fur, E.; Malhaire, J.P.; Pradier, O.; Valeri, A.

    2011-01-01

    Based on a cohort of 150 patients treated by curie-therapy for a prostate cancer, the authors report the analysis of the influence of some technical modifications (use of an automatic stepper at the beginning of a second period, and of a high frequency echographic probe during a third period) on the urinary toxicity. This toxicity has been assessed by using the urinary retention rate, and the difference between the maximum and initial International Prostate Symptom Score (IPPS). Rectal morbidity has been scaled according to a modified Radiation Therapy Oncology Group (RTOG) scale. It appears that the occurrence of urinary retention after prostate radiotherapy decreases with practice and use of the automatic stepper. It seems that there is no impact on urinary morbidity (urinary retention excluded) nor on rectal morbidity. Short communication

  7. Small-Angle Scattering of Neutrons by Iron and Nickel Close to the Curie Point; Diffusion aux petits angles des neutrons par le fer et le nickel au voisinage du point de curie; Rasseyanie nejtronov pod malymi uglami zhelezom i nikelem, blizkikh k tochke kyuri; Dispersion de neutrones en angulos pequenos por el hierro y el niquel cerca del punto de curie

    Energy Technology Data Exchange (ETDEWEB)

    Jacrot, B.; Konstantinovic, J.; Parette, G.; Cribier, D. [Centre d' etudes Nucleaires de Saclay (France)

    1963-01-15

    Recent studies on critical scattering by iron have thrown fresh light on the results obtained previously and shown that: (1) At the Curie point, scattering is inelastic. The Lorentzian form of the lines and their angular dependence establish the existence of a scattering process having the diffusion coefficient 2m {Omega}/n = 7. (2) At the Curie point, the coefficient K{sub 1}{sup 2} is less than 5 x 10{sup -5} A{sup -2}. Iron and nickel have very different angular distribution. Small-angle scattering below T{sub c} has also been studied. (author) [French] De nouveaux travaux sur la diffusion critique par le fer ont permis de completer les resultats obtenus anterieurement. Ils etablissent les faits suivants: 1. Au point de Curie la diffusion est inelastique. La forme lorentzienne des raies et leur dependance angulaire etablissent l'existence d*un processus de diffusion avec un coefficient de diffusion 2m{Omega}/n = 7. 2. Au point de Curie le coefficient K{sub 1}{sup 2} est inferieur a 5 x 10{sup -5} A{sup -2}. La distribution angulaire est tres differente dans le cas du fer et du nickel. On a egalement etudie la diffusion aux petits angles en dessous de T{sub c}. (author) [Spanish] Nuevos trabajos sobre la dispersion critica por el hierro han permitido completar los resultados obtenidos anteriormente. Dichos trabajos prueban los hechos siguientes: 1) La dispersion es inelastica en el punto de Curie. La forma lorentziana de las rayas y su dependencia angular demuestran la existencia de un proceso de dispersion con un coeficiente de dispersion igual a 2m {Omega}/n = 7. 2) En el punto de Curie, el coeficiente K{sub 1}{sup 2} es inferior a 5 x 10{sup -5} A{sup -2}. La distribucion angular es muy diferente en el caso del hierro y del ni quel. Se ha estudiado tambien la dispersion en pequenos angulos por debajo de T{sub c}. (author)

  8. Determination of curie content and {sup 134/137}cesium ratios by gamma spectroscopy of high burnup plutonium-aluminum fuel assemblies

    Energy Technology Data Exchange (ETDEWEB)

    Haggard, D.L.; Tanner, J.E.

    1997-06-01

    Nondestructive assay (NDA) gamma spectroscopy techniques were used to measure {sup 134/137}Cs ratios on nine PuAl Mark 42 fuel assemblies. The purpose of the ratio measurement was to confirm theoretical burnup calculations. {sup 134/137}Cs ratios were determined from the measured activity based on corrected net peak area counts for the 605 keV peak from {sup 134}Cs and the 662 keV peak from {sup 137}Cs/{sup 137m}Ba. Assembly No. 2 {sup 134/137}Cs ratio measured on 4-15-92 was 0.19. The measured {sup 134/137}Cs ratio was decay corrected to be 2.11 on 8-1-84 based on the half lives of {sup 134}Cs and {sup 137}Cs. The measured {sup 134/137}Cs ratio range was 1.90--2.14 for all nine assemblies. These measured values compare to a theoretical ratio of 1.7 on 8-1-84 determined by burnup calculations. Total cesium curie content was also requested and determined using the NDA direct measurements. Gamma spectral data were measured on the nine sectioned Mark 42 fuel assemblies. Measured cesium curie content, decay corrected to 8-1-84, ranged from 18170--24480 curies of {sup 134}Cs and 8620--11646 curies of {sup 137}Cs. Theoretical cesium curie content of 8-1-84 was 15200 curies {sup 134}Cs and 8973 curies {sup 137}Cs. Direct assay cesium ratio is 12% to 26% higher than the predicted ratio of 1.7. The measured {sup 134}Cs data indicate between 20%--61% more activity than that predicted by the burnup code, whereas the measured {sup 137}Cs activity is between 4% less to 30% more than the predicted activity. This information may be used to address issues concerning criticality safety, storage, and shipping of this type of material.

  9. Experimental determination of the Curie temperature for Ga(Mn)As

    Czech Academy of Sciences Publication Activity Database

    Vašek, Petr; Svoboda, Pavel; Novák, Vít; Výborný, Zdeněk; Jurka, Vlastimil; Smrčka, Ludvík

    2011-01-01

    Roč. 24, 1-2 (2011), s. 805-808 ISSN 1557-1939 R&D Projects: GA MŠk MEB020928; GA AV ČR KAN400100652 Institutional research plan: CEZ:AV0Z10100521 Keywords : Ga(Mn)As * Hall effect * magnetoresistance * Curie temperature Subject RIV: BM - Solid Matter Physics ; Magnetism Impact factor: 0.650, year: 2011

  10. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  11. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  12. 26 CFR 1.857-3 - Net income from foreclosure property.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Net income from foreclosure property. 1.857-3 Section 1.857-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-3 Net income from foreclosure...

  13. Trends in social assistance, minimum income benefits and income polarization in an international perspective

    NARCIS (Netherlands)

    Wang, J.

    2016-01-01

    This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The first study suggests that the real minimum income benefit levels increased in many OECD countries whilst minimum

  14. 26 CFR 1.852-3 - Investment company taxable income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Investment company taxable income. 1.852-3 Section 1.852-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852...

  15. Giant magnetocaloric effect in isostructural MnNiGe-CoNiGe system by establishing a Curie-temperature window

    KAUST Repository

    Liu, E. K.

    2013-03-28

    An effective scheme of isostructural alloying was applied to establish a Curie-temperature window in isostructural MnNiGe-CoNiGe system. With the simultaneous accomplishment of decreasing structural-transition temperature and converting antiferromagnetic martensite to ferromagnetic state, a 200 K Curie-temperature window was established between Curie temperatures of austenite and martensite phases. In the window, a first-order magnetostructural transition between paramagnetic austenite and ferromagnetic martensite occurs with a sharp jump in magnetization, showing a magnetic entropy change as large as −40 J kg−1 K−1 in a 50 kOe field change. This giant magnetocaloric effect enables Mn1− x Co x NiGe to become a potential magnetic refrigerant.

  16. Small Column Ion Exchange Analysis for Removal of Cesium from SRS Low Curie Salt Solutions Using Crystalline Silicotitanate (CST) Resin

    International Nuclear Information System (INIS)

    ALEMAN, SEBASTIAN

    2004-01-01

    Savannah River Technology Center (SRTC) researchers modeled ion exchange removal of cesium from dissolved salt waste solutions. The results assist in evaluating proposed configurations for an ion exchange process to remove residual cesium from low curie waste streams. A process for polishing (i.e., removing small amounts) of cesium may prove useful should supernate draining fail to meet the Low Curie Salt (LCS) target limit of 0.1 Ci of Cs-137 per gallon of salt solution. Cesium loading isotherms and column breakthrough curves for Low Curie dissolved salt solutions were computed to provide performance predictions for various column designs

  17. High pressure and doping effects on the Curie temperature in chromium telluride

    International Nuclear Information System (INIS)

    Grazhdankina, N.P.; Bersenev, Yu.S.

    1976-01-01

    Results of an experimental investigation of the effect of hydrostatic pressure (up to 12 kbars) on the Curie temperature Tsub(c) of solid CrTsub(1-x)Xsub(x) solutions (X=Se, Sb) are presented for x concentration values up to 0.5. The baric coefficients γ=Tsub(c)sup(-1)(dTsub(c)/dP) for all alloys investigated are negative. However the γ(x) dependence is determined by the X alloy component and correspondingly by the nature of the compression which may be either isotropic (X=Se) or anisotropic (X=Sb). Possible mechanisms of exchange spin coupling in the alloys investigated are discussed on the basis of the data obtained. It is concluded that two types of exchange interactions coexist in chromium telluride: indirect exchange of localized electrons via the anion and interaction between collectivized electrons in the narrow 3d band energy determines the Curie temperature

  18. Global income related health inequalities

    Directory of Open Access Journals (Sweden)

    Jalil Safaei

    2007-01-01

    Full Text Available Income related health inequalities have been estimated for various groups of individuals at local, state, or national levels. Almost all of theses estimates are based on individual data from sample surveys. Lack of consistent individual data worldwide has prevented estimates of international income related health inequalities. This paper uses the (population weighted aggregate data available from many countries around the world to estimate worldwide income related health inequalities. Since the intra-country inequalities are subdued by the aggregate nature of the data, the estimates would be those of the inter-country or international health inequalities. As well, the study estimates the contribution of major socioeconomic variables to the overall health inequalities. The findings of the study strongly support the existence of worldwide income related health inequalities that favor the higher income countries. Decompositions of health inequalities identify inequalities in both the level and distribution of income as the main source of health inequality along with inequalities in education and degree of urbanization as other contributing determinants. Since income related health inequalities are preventable, policies to reduce the income gaps between the poor and rich nations could greatly improve the health of hundreds of millions of people and promote global justice. Keywords: global, income, health inequality, socioeconomic determinants of health

  19. Foreign investment, international mergers and the 1993 capital income tax reform in Finland

    OpenAIRE

    Hannu Piekkola

    1995-01-01

    Foreign direct investment in Finland and the 1993 Finnish Capital Income Tax Reform are examined in this article. Under territorial taxation, the most common form of international double taxation relief; the tax reform will encourage new capital investment. New capital investment from the US, which applies worldwide taxation, would be mildly discouraged, and FDI in the form of mergers and acquisitions largely discouraged. In the UK and Japan, the worldwide principle only covers tax rates. Thu...

  20. Developments in damage assessment by Marie Skłodowska-Curie TRUSS ITN project

    Science.gov (United States)

    González, A.

    2017-05-01

    The growth of cities, the impacts of climate change and the massive cost of providing new infrastructure provide the impetus for TRUSS (Training in Reducing Uncertainty in Structural Safety), a €3.7 million Marie Skłodowska-Curie Action Innovative Training Network project funded by EU’s Horizon 2020 programme, which aims to maximize the potential of infrastructure that already exists (http://trussitn.eu). For that purpose, TRUSS brings together an international, inter-sectoral and multidisciplinary collaboration between five academic and eleven industry institutions from five European countries. The project covers rail and road infrastructure, buildings and energy and marine infrastructure. This paper reports progress in fields such as advanced sensor-based structural health monitoring solutions - unmanned aerial vehicles, optical backscatter reflectometry, monitoring sensors mounted on vehicles, … - and innovative algorithms for structural designs and short- and long-term assessments of buildings, bridges, pavements, ships, ship unloaders, nuclear components and wind turbine towers that will support infrastructure operators and owners in managing their assets.

  1. Pressure dependence of Curie temperature and resisitvity in complex Heusler alloys

    Czech Academy of Sciences Publication Activity Database

    Bose, S. K.; Kudrnovský, Josef; Drchal, Václav; Turek, I.

    2011-01-01

    Roč. 84, č. 17 (2011), 174422/1-174422/8 ISSN 1098-0121 R&D Projects: GA ČR GA202/09/0775 Institutional research plan: CEZ:AV0Z10100520 Keywords : Curie temperature * resistivity * Heusler alloys * hydrostatic pressure * first-principles Subject RIV: BM - Solid Matter Physics ; Magnetism Impact factor: 3.691, year: 2011

  2. ESR study of thermal demagnetization processes in ferromagnetic nanoparticles with Curie temperatures between 40 and 60 deg. C

    Energy Technology Data Exchange (ETDEWEB)

    Kuznetsov, Oleg A. [Institute of Biochemical Physics, Russian Academy of Sciences (RAS), Kosygin St. 4, Moscow 119991 (Russian Federation)]. E-mail: kuznetsov_oa@yahoo.com; Sorokina, Olga N. [Institute of Biochemical Physics, Russian Academy of Sciences (RAS), Kosygin St. 4, Moscow 119991 (Russian Federation); Leontiev, Vladimir G. [Institute of Metallurgy, Russian Academy of Sciences (RAS), Moscow 119991 (Russian Federation); Shlyakhtin, Oleg A. [Institute of Chemical Physics, Russian Academy of Sciences (RAS), Kosygin St. 4, Moscow 119991 (Russian Federation); Kovarski, Alexander L. [Institute of Biochemical Physics, Russian Academy of Sciences (RAS), Kosygin St. 4, Moscow 119991 (Russian Federation); Kuznetsov, Anatoly A. [Institute of Biochemical Physics, Russian Academy of Sciences (RAS), Kosygin St. 4, Moscow 119991 (Russian Federation)

    2007-04-15

    Thermal demagnetization in the vicinity of the Curie temperature of silver and sodium manganite nanoparticles, as well as copper-nickel and palladium-nickel alloy nanoparticles were studied by both static magnetic measurements and by electron spin resonance (ESR). ESR data indicate that some magnetic ordering remains even above the Curie temperature, determined by static magnetometry. Mechanisms of thermal demagnetization in alloy nanoparticles appear to be different from that in manganites.

  3. ESR study of thermal demagnetization processes in ferromagnetic nanoparticles with Curie temperatures between 40 and 60 deg. C

    International Nuclear Information System (INIS)

    Kuznetsov, Oleg A.; Sorokina, Olga N.; Leontiev, Vladimir G.; Shlyakhtin, Oleg A.; Kovarski, Alexander L.; Kuznetsov, Anatoly A.

    2007-01-01

    Thermal demagnetization in the vicinity of the Curie temperature of silver and sodium manganite nanoparticles, as well as copper-nickel and palladium-nickel alloy nanoparticles were studied by both static magnetic measurements and by electron spin resonance (ESR). ESR data indicate that some magnetic ordering remains even above the Curie temperature, determined by static magnetometry. Mechanisms of thermal demagnetization in alloy nanoparticles appear to be different from that in manganites

  4. 26 CFR 1.61-3 - Gross income derived from business.

    Science.gov (United States)

    2010-04-01

    ... Section 1.61-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and..., merchandising, or mining business, “gross income” means the total sales, less the cost of goods sold, plus any...

  5. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... computation of net investment income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds. DATES: The proposed rule published December 5, 2012 (77 FR 72612), is...

  6. 26 CFR 1.691(a)-3 - Character of gross income.

    Science.gov (United States)

    2010-04-01

    ....691(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-3 Character of gross income. (a) The right..., or by the person entitled to receive such amount by bequest, devise, or inheritance from the decedent...

  7. Calculating the Curie temperature reliably in diluted III-V ferromagnetic semiconductors

    Czech Academy of Sciences Publication Activity Database

    Bouzerar, G.; Ziman, T.; Kudrnovský, Josef

    2005-01-01

    Roč. 69, č. 5 (2005), s. 812-818 ISSN 0295-5075 R&D Projects: GA AV ČR(CZ) IAA1010203; GA ČR(CZ) GA202/04/0583 Institutional research plan: CEZ:AV0Z10100520 Keywords : local RPA * Curie temperaure * ab-initio * Heisenberg model * magnetic percolation Subject RIV: BM - Solid Matter Physics ; Magnetism Impact factor: 2.237, year: 2005

  8. Internal migration of Canadian immigrants, 1993–2004: Evidence from the Survey of Labour and Income Dynamics

    OpenAIRE

    Karen M. King; K. Bruce Newbold

    2011-01-01

    Combining the 1993, 1996, and 1999 six-year panels of the Survey of Labour and Income Dynamics Master Files, the purpose of the paper is twofold. First, it examines the migration and distribution patterns of the foreign-born across Census Metropolitan Areas (CMAs). Second, it examines how internal migration modeling results may differ whether pre- and post-migration measures are used. Results suggest that internal migration of the foreign-born generally does not increase their dispersion acr...

  9. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Gross investment income of a life insurance company. 1.804-3 Section 1.804-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Investment Income § 1.804-3 Gross investment income of a life...

  10. 26 CFR 1.857-5 - Net income and loss from prohibited transactions.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Net income and loss from prohibited transactions. 1.857-5 Section 1.857-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-5 Net income and loss...

  11. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion in gross income by recipients. 1.691(a)-2 Section 1.691(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-2 Inclusion in...

  12. Depth to Curie temperature across the central Red Sea from magnetic data using the de-fractal method

    Science.gov (United States)

    Salem, Ahmed; Green, Chris; Ravat, Dhananjay; Singh, Kumar Hemant; East, Paul; Fairhead, J. Derek; Mogren, Saad; Biegert, Ed

    2014-06-01

    The central Red Sea rift is considered to be an embryonic ocean. It is characterised by high heat flow, with more than 90% of the heat flow measurements exceeding the world mean and high values extending to the coasts - providing good prospects for geothermal energy resources. In this study, we aim to map the depth to the Curie isotherm (580 °C) in the central Red Sea based on magnetic data. A modified spectral analysis technique, the “de-fractal spectral depth method” is developed and used to estimate the top and bottom boundaries of the magnetised layer. We use a mathematical relationship between the observed power spectrum due to fractal magnetisation and an equivalent random magnetisation power spectrum. The de-fractal approach removes the effect of fractal magnetisation from the observed power spectrum and estimates the parameters of depth to top and depth to bottom of the magnetised layer using iterative forward modelling of the power spectrum. We applied the de-fractal approach to 12 windows of magnetic data along a profile across the central Red Sea from onshore Sudan to onshore Saudi Arabia. The results indicate variable magnetic bottom depths ranging from 8.4 km in the rift axis to about 18.9 km in the marginal areas. Comparison of these depths with published Moho depths, based on seismic refraction constrained 3D inversion of gravity data, showed that the magnetic bottom in the rift area corresponds closely to the Moho, whereas in the margins it is considerably shallower than the Moho. Forward modelling of heat flow data suggests that depth to the Curie isotherm in the centre of the rift is also close to the Moho depth. Thus Curie isotherm depths estimated from magnetic data may well be imaging the depth to the Curie temperature along the whole profile. Geotherms constrained by the interpreted Curie isotherm depths have subsequently been calculated at three points across the rift - indicating the variation in the likely temperature profile with

  13. 26 CFR 1.535-2 - Adjustments to taxable income.

    Science.gov (United States)

    2010-04-01

    ... (ii) In the case of a domestic corporation, the foreign income taxes deemed to be paid for such... the amount includible in gross income with respect to such taxes under section 78 and § 1.78-1. The....535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  14. Piezoelectricity above the Curie temperature? Combining flexoelectricity and functional grading to enable high-temperature electromechanical coupling

    Energy Technology Data Exchange (ETDEWEB)

    Mbarki, R. [Department of Mechanical Engineering, University of Houston, Houston, Texas 77204 (United States); Baccam, N. [Department of Mathematics, Southwestern University, Georgetown, Texas 78626 (United States); Dayal, Kaushik [Department of Civil and Environmental Engineering, Carnegie Mellon University, Pittsburgh, Pennsylvania 15213 (United States); Sharma, P. [Department of Mechanical Engineering and Department of Physics, University of Houston, Houston, Texas 77204 (United States)

    2014-03-24

    Most technologically relevant ferroelectrics typically lose piezoelectricity above the Curie temperature. This limits their use to relatively low temperatures. In this Letter, exploiting a combination of flexoelectricity and simple functional grading, we propose a strategy for high-temperature electromechanical coupling in a standard thin film configuration. We use continuum modeling to quantitatively demonstrate the possibility of achieving apparent piezoelectric materials with large and temperature-stable electromechanical coupling across a wide temperature range that extends significantly above the Curie temperature. With Barium and Strontium Titanate, as example materials, a significant electromechanical coupling that is potentially temperature-stable up to 900 °C is possible.

  15. Specimen ferromagnetism and the behaviour of electromagnetic ultrasonic shear-wave transducers below and above the Curie point

    International Nuclear Information System (INIS)

    Robinson, T.S.

    1981-04-01

    Interest in the potentialities of electromagnetic ultrasonic transducers for non-destructive testing was re-awakened about 1968 and since then a goodly number of articles have appeared concerning transducers design, performance and use. The aim of this report is to fill a gap by describing the relations between theoretical and actual performance of shear-wave transducers, used on magnetic and on non-magnetic specimens: in particular to trace the phenomena occuring as the temperature of a magnetic specimen (mild steel) is raised through the Curie point. At the transmitting transducer generation of ultrasonic wave is almost exclusively by Lorentz forces applied to the skin of the specimen; at the receiver transduction is via Faraday induction. Wave attenuation in mild steel above the curie point hampers the use of shear waves, but does not render unusable there. An anomaly in performance with mild steel specimens just above the Curie temperature is discussed, which necessitates a brief consideration of electromagnetic longitudinal wave transducers, where the need to invoke magnetostriction as a dominant phenomenon is expressed. (Auhtor)

  16. Misjudging frustrations in spin liquids from oversimplified use of Curie-Weiss law

    Energy Technology Data Exchange (ETDEWEB)

    Nag, Abhishek, E-mail: msan@iacs.res.in [Department of Materials Science, Indian Association for the Cultivation of Science, Jadavpur, Kolkata 700032 (India); Ray, Sugata [Department of Materials Science, Indian Association for the Cultivation of Science, Jadavpur, Kolkata 700032 (India); Centre for Advanced Materials, Indian Association for the Cultivation of Science, Jadavpur, Kolkata 700032 (India)

    2017-02-15

    Absence of a single smoking-gun experiment to identify a quantum spin liquid, has kept their characterisation difficult till date. Featureless dc magnetic susceptibility and large antiferromagnetic frustration are always considered as the essential pointers to these systems. However, we show that the amount of frustration estimated by using generalised Curie-Weiss law on these susceptibility data are prone to errors and thus should be dealt with caution. We measure and analyse susceptibility data of Ba{sub 3}ZnIr{sub 2}O{sub 9}, a spin orbital liquid candidate and Gd{sub 2}O{sub 3}, a 1.5 K antiferromagnet and show the distinguishing features between them. A continuous and significant change in Curie and Weiss constants is seen to take place in Ba{sub 3}ZnIr{sub 2}O{sub 9} and other reported spin liquids with the change in the range of fitting temperatures showing the need of a temperature ‘range-of-fit’ analysis before commenting on the Weiss constants of spin liquids. The variation observed is similar to fluctuations among topological sectors persisting over a range of temperature in spin-ice candidates. On the other hand, even though we find correlations to exist at even 100 times the ordering temperature in Gd{sub 2}O{sub 3}, no such fluctuation is observed which may be used as an additional distinguishing signature of spin liquids over similarly featureless correlated paramagnets. - Highlights: • Curie-Weiss fitting may give erroneous frustration parameters in spin-liquids. • The results depend upon choice of fitting method and temperature range used. • More appropriate method is to use a ʽrange of fit’ analysis. • Can distinguish between spin-liquids and correlated paramagnets.

  17. Near-Curie magnetic anomaly at the Ni/C interface observed by Electron Holography

    DEFF Research Database (Denmark)

    Ferrari, Loris; Matteucci, Giorgio; Schofield, Marvin A

    2010-01-01

    We analyze with electron holography carried out in a transmission electron microscope the near-Curie behavior of magnetism at the edge of a Nickel thin film coated with Carbon. In-situ experiments with finely controlled variations of the sample temperature reveal an anomaly in the ferromagnetic...

  18. Alcohol taxes' contribution to prices in high and middle-income countries: Data from the International Alcohol Control Study.

    Science.gov (United States)

    Wall, Martin; Casswell, Sally; Callinan, Sarah; Chaiyasong, Surasak; Viet Cuong, Pham; Gray-Phillip, Gaile; Parry, Charles

    2017-11-22

    Taxation is increasingly being used as an effective means of influencing behaviour in relation to harmful products. In this paper we use data from six participating countries of the International Alcohol Control Study to examine and evaluate their comparative prices and tax regimes. We calculate taxes and prices for three high-income and three middle-income countries. The data are drawn from the International Alcohol Control survey and from the Alcohol Environment Protocol. Tax systems are described and then the rates of tax on key products presented. Comparisons are made using the Purchasing Power Parity rates. The price and purchase data from each country's International Alcohol Control survey is then used to calculate the mean percentage of retail price paid in tax weighted by actual consumption. Both ad valorem and specific per unit of alcohol taxation systems are represented among the six countries. The prices differ widely between countries even though presented in terms of Purchasing Power Parity. The percentage of tax in the final price also varies widely but is much lower than the 75% set by the World Health Organization as a goal for tobacco tax. There is considerable variation in tax systems and prices across countries. There is scope to increase taxation and this analysis provides comparable data, including the percentage of tax in final price, from some middle and high-income countries for consideration in policy discussion. © 2017 The Authors Drug and Alcohol Review published by John Wiley & Sons Australia, Ltd on behalf of Australasian Professional Society on Alcohol and other Drugs.

  19. Medicare payment changes and physicians' incomes.

    Science.gov (United States)

    Weeks, William B; Wallace, Amy E

    2002-01-01

    An effort to control the physician portion of Medicare expenditures and to narrow the income gap between primary care and procedure-based physicians was effected through t he enactment of the Medicare Fee Schedule (MFS). To determine whether academic and private sector physicians' incomes had demonstrated changes consistent with payment changes, we collected income information from surveys of private sector physicians and academic physicians in six specialties: (1) family practice; (2) general internal medicine; (3) psychiatry; (4) general surgery; (5) radiology; and (6) anesthesiology. With the exception of general internal medicine, the anticipated changes in Medicare revenue were not closely associated with income changes in either the academic or private sector group. Academic physicians were underpaid, relative to their private sector counterparts, but modestly less so at the end of the period examined. Our findings suggest that using changes in payment schedules to change incomes in order to influence the attractiveness of different specialties, even with a very large payer, may be ineffective. Should academic incomes remain uncompetitive with private sector incomes, it may be increasingly difficult to persuade physicians to enter academic careers.

  20. The World Distribution of Income and Income Inequality: A Review of the Economics Literature*

    Directory of Open Access Journals (Sweden)

    Almas Heshmati

    2015-08-01

    Full Text Available This review covers a range of measures and methods frequently employed in the empirical analysis of global income inequality and global income distribution. Different determinant factors along with the quantification of their impacts and empirical results from different case studies are presented. A number of issues crucial to the study of global income inequality are also addressed. These are the concepts, measurement and decomposition of inequality, the world distribution of income and inequality measured at different levels of aggregation:global, international and intra-national. We analyze income at each of these levels, discuss the benefits and limitations of each approach and present empirical results found in the literature and compare them with those based on the World Income Inequality Database. Research on world income inequality supports increased awareness of the problem, its measurement and quantification, the identification of causal factors and policy measures that affect global income inequality.

  1. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1332-1 Inclusion in gross income of...

  2. Financing the response to HIV in low-income and middle-income countries.

    Science.gov (United States)

    Izazola-Licea, José Antonio; Wiegelmann, Jan; Arán, Christian; Guthrie, Teresa; De Lay, Paul; Avila-Figueroa, Carlos

    2009-12-01

    To describe levels of national HIV spending and examine programmatic allocations according to the type of epidemic and country income. Cross-sectional analysis of HIV expenditures from 50 low-income and middle-income countries. Sources of information included country reports of domestic spending by programmatic activity and HIV services. These HIV spending categories were cross tabulated by source of financing, stratified by type of HIV epidemic and income level of the country and reported in international dollars (I$). Fifty low-income and middle-income countries spent US $ 2.6 billion (I$ 5.8 billion) on HIV in 2006; 87% of the funding among the 17 low-income countries came from international donors. Average per capita spending was I$ 2.1 and positively correlated with Gross National Income. Per capita spending was I$ 1.5 in 9 countries with low-level HIV epidemics, I$ 1.6 in 27 countries with concentrated HIV epidemics and I$ 9.5 in 14 countries with generalized HIV epidemics. On average, spending on care and treatment represented 50% of AIDS spending across all countries. The treatment-to-prevention spending ratio was 1.5:1, 3:1, and 2:1 in countries with low-level, concentrated and generalized epidemics, respectively. Spending on prevention represented 21% of total AIDS spending. However, expenditures addressing most-at-risk populations represented less than 1% in countries with generalized epidemics and 7% in those with low-level or concentrated epidemics. The most striking finding is the mismatch between the types of HIV epidemics and the allocation of resources. The current global economic recession will force countries to rethink national strategies, especially in low-income countries with high aid dependency. Mapping HIV expenditures provides crucial guidance for reallocation of resources and supports evidence-based decisions. Now more than ever, countries need to know and act on their epidemics and give priority to the most effective programmatic

  3. Internal Migration of Canadian Immigrants, 1993-2004: Evidence from the Survey of Labour and Income Dynamics

    Directory of Open Access Journals (Sweden)

    K. Bruce Newbold

    2011-01-01

    Full Text Available Combining the 1993, 1996, and 1999 six-year panels of the Survey of Labour and Income Dynamics Master Files, the purpose of the paper is twofold. First, it examines the migration and distribution patterns of the foreign-born across Census Metropolitan Areas (CMAs. Second, it examines how internal migration modeling results may differ whether pre- and post-migration measures are used. Results suggest that internal migration of the foreign-born generally does not increase their dispersion across Canada, with the foreign-born primarily choosing one of the three immigrant gateway cities of Toronto, Montreal and Vancouver, or moving to other relatively large CMAs.

  4. 26 CFR 1.673(c)-1 - Reversionary interest after income beneficiary's death.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Reversionary interest after income beneficiary's death. 1.673(c)-1 Section 1.673(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Grantors and Others Treated As Substantial Owners § 1.673(c)-1 Reversionary interest after...

  5. Electric-field-induced modification in Curie temperature of Co monolayer on Pt(111)

    Science.gov (United States)

    Nakamura, Kohji; Oba, Mikito; Akiyama, Toru; Ito, Tomonori; Weinert, Michael

    2015-03-01

    Magnetism induced by an external electric field (E-field) has received much attention as a potential approach for controlling magnetism at the nano-scale with the promise of ultra-low energy power consumption. Here, the E-field-induced modification of the Curie temperature for a prototypical transition-metal thin layer of a Co monolayer on Pt(111) is investigated by first-principles calculations by using the full-potential linearized augmented plane wave method that treats spin-spiral structures in an E-field. An applied E-field modifies the magnon (spin-spiral formation) energies by a few meV, which leads to a modification of the exchange pair interaction parameters within the classical Heisenberg model. With inclusion of the spin-orbit coupling (SOC), the magnetocrystalline anisotropy and the Dzyaloshinskii-Morita interaction are obtained by the second variation SOC method. An E-field-induced modification of the Curie temperature is demonstrated by Monte Carlo simulations, in which a change in the exchange interaction is found to play a key role.

  6. 26 CFR 1.409A-4 - Calculation of income inclusion. [Reserved

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Calculation of income inclusion. [Reserved] 1.409A-4 Section 1.409A-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Calculation of income inclusion. [Reserved] ...

  7. Medical school type and physician income.

    Science.gov (United States)

    Weeks, William B; Wallace, Tanner A

    2008-01-01

    We wanted to determine whether the type of medical school attended--private US, public US, or foreign medical school--is associated with practice characteristics or incomes of physicians. Therefore, we used survey responses obtained during the 1990s from 10,436 actively practicing white male physicians who worked in one of 13 medical specialties and who graduated from a public US (5,702), private US (3,797), or international (937) medical school. We used linear regression modeling to determine the association between type of medical school attended and physicians' annual incomes after controlling for specialty, work hours, provider characteristics, and practice characteristics. We found that, for most specialties, international medical school graduates worked longer hours, were less likely to be board certified, had practiced medicine for fewer years, and were less likely to work in rural settings than US medical school graduates. After controlling for key variables, international medical school graduates' annual incomes were 2.6 percent higher (95% CI: 0.1%, 4.4%, p = .043) and public US medical school graduates' were 2.2 percent higher (95% CI: -0.9% -6.1%, p = 0.2) than private US medical school graduates' incomes. Because of their lower tuition expenses, international and public US medical school graduates may experience higher returns on educational investment than their counterparts who graduated from private US medical schools.

  8. Population-based cancer screening programmes in low-income and middle-income countries: regional consultation of the International Cancer Screening Network in India.

    Science.gov (United States)

    Sivaram, Sudha; Majumdar, Gautam; Perin, Douglas; Nessa, Ashrafun; Broeders, Mireille; Lynge, Elsebeth; Saraiya, Mona; Segnan, Nereo; Sankaranarayanan, Rengaswamy; Rajaraman, Preetha; Trimble, Edward; Taplin, Stephen; Rath, G K; Mehrotra, Ravi

    2018-02-01

    The reductions in cancer morbidity and mortality afforded by population-based cancer screening programmes have led many low-income and middle-income countries to consider the implementation of national screening programmes in the public sector. Screening at the population level, when planned and organised, can greatly benefit the population, whilst disorganised screening can increase costs and reduce benefits. The International Cancer Screening Network (ICSN) was created to share lessons, experience, and evidence regarding cancer screening in countries with organised screening programmes. Organised screening programmes provide screening to an identifiable target population and use multidisciplinary delivery teams, coordinated clinical oversight committees, and regular review by a multidisciplinary evaluation board to maximise benefit to the target population. In this Series paper, we report outcomes of the first regional consultation of the ICSN held in Agartala, India (Sept 5-7, 2016), which included discussions from cancer screening programmes from Denmark, the Netherlands, USA, and Bangladesh. We outline six essential elements of population-based cancer screening programmes, and share recommendations from the meeting that policy makers might want to consider before implementation. Copyright © 2018 Elsevier Ltd. All rights reserved.

  9. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    Directory of Open Access Journals (Sweden)

    Jônatas de Pessoa Alburquerque Martins

    2014-11-01

    Full Text Available To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied through the selection of six independent variables, in order to verify the behavior of the double taxation treaties in view of the investments. Through the estimated model, it was verified that these treaties had a positive and statistically significant impact – when compared to earlier studies – on the direct foreign investment volume. When dividing the sample between the investments received and made in Brazil, a greater increase was identified in the direct foreign investments received (130.1% than in the investments made (76.9%, although this was the variable with the second largest positive impact in the model. In conclusion, exclusively in the Brazilian context, the international double income taxation is a relevant factor in the investment decision, as the presence of treaties to guarantee the investors in the receipt of revenues without double taxation substantially increases the investment flow. This study differs from earlier research by the sample that only contains treaties in force in Brazil.

  10. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

  11. Does immigration boost per capita income?

    DEFF Research Database (Denmark)

    Felbermayer, Gabriel; Hiller, Sanne; Sala, Davide

    2010-01-01

    Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and financial openness, we establish a robust and non-negative causal effect of immigration on real per capita income.......Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and financial openness, we establish a robust and non-negative causal effect of immigration on real per capita income....

  12. Does Immigration Boost Per Capita Income?

    DEFF Research Database (Denmark)

    Felbermayr, Gabriel J.; Hiller, Sanne; Sala, Davide

    Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and ?nancial openness, we establish a robust and non-negative causal e?ect of immigration on real per-capita income.......Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and ?nancial openness, we establish a robust and non-negative causal e?ect of immigration on real per-capita income....

  13. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-6 Taxable... implement of war designated in the munitions list published pursuant to section 38 of the International...

  14. Can Capital Income Taxes Survive? And Should They?

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility...... of capital income tax bases...

  15. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate incom...

  16. Marie Curie and her laboratory: science, industry, instruments and metrology of radioactivity in France, 1896-1914

    International Nuclear Information System (INIS)

    Boudia, S.

    1998-01-01

    This thesis treats of the historical aspect of the scientific research on radioactivity in France at the end of the 19. century and the beginning of the 20. century through the works of Marie Curie. (J.S.)

  17. Material Hardship and Internal Locus of Control Over the Prevention of Child Obesity in Low-Income Hispanic Pregnant Women.

    Science.gov (United States)

    Gross, Rachel S; Mendelsohn, Alan L; Gross, Michelle B; Scheinmann, Roberta; Messito, Mary Jo

    2016-07-01

    To determine the relations between household material hardships and having a low internal locus of control over the prevention of child obesity in low-income Hispanic pregnant women. We performed a cross-sectional analysis of baseline data collected during a third trimester prenatal visit from women participating in the Starting Early Study, a randomized controlled trial to test the efficacy of a primary care-based family-centered early child obesity prevention intervention. Using multiple logistic regression analyses, we determined whether 4 domains of material hardship (food insecurity, difficulty paying bills, housing disrepair, neighborhood stress), considered individually and also cumulatively, were associated with having a low internal locus of control over the prevention of child obesity. The sample included 559 low-income Hispanic pregnant women, with 60% having experienced at least 1 hardship. Food insecurity was independently associated with a low internal locus of control over the prevention of child obesity (adjusted odds ratio, 2.38; 95% confidence interval, 1.50-3.77), controlling for other hardships and confounders. Experiencing a greater number of material hardships was associated in a dose-dependent relationship with an increased odds of having a low internal locus of control. Prenatal material hardships, in particular food insecurity, were associated with having a lower prenatal internal locus of control over the prevention of child obesity. Longitudinal follow-up of this cohort is needed to determine how relations between material hardships and having a low internal locus of control will ultimately affect infant feeding practices and child weight trajectories. Copyright © 2016 Academic Pediatric Association. Published by Elsevier Inc. All rights reserved.

  18. 26 CFR 1.1301-1 - Averaging of farm income.

    Science.gov (United States)

    2010-04-01

    ... January 1, 2003, rental income based on a share of a tenant's production determined under an unwritten... the Collection of Income Tax at Source on Wages (Federal income tax withholding), or the amount of net... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Averaging of farm income. 1.1301-1 Section 1...

  19. Double jeopardy: assessing the association between internal displacement, housing quality and chronic illness in a low-income neighborhood.

    Science.gov (United States)

    Habib, Rima R; Yassin, Nasser; Ghanawi, Joly; Haddad, Pascale; Mahfoud, Ziyad

    2011-04-01

    PURPOSE: This study analyzed associations between war-related internal displacement, housing quality and the prevalence of chronic illness in Nabaa, a low-income neighborhood on the outskirts of Beirut, Lebanon. METHODS: A cross-sectional survey of sociodemographics, household characteristics and health conditions of the study population was carried out in 2002. Using a structured questionnaire, the research team surveyed 1,151 households representing 4,987 residents of all ages. The survey was administered to a proxy respondent from each household in face-to-face interviews. A multiple logistic regression model using the generalized estimation equation method was constructed to assess the simultaneous effect of displacement and housing quality on reported ill health, while adjusting for potential confounders. RESULTS: Housing quality and internal displacement were strongly associated with occurrences of chronic illness. The most vulnerable respondents were older residents, females and internally displaced people, who reported high rates of chronic illnesses. Residents with high levels of education were less likely to report a chronic illness than those that had elementary education or less. CONCLUSION: Nabaa residents' experience of poor health was associated with inadequate housing quality. Moreover, residents who have been displaced experience worse living conditions and were more likely to experience poor health than those who were not displaced. These results reveal a need for policies to improve housing quality and alleviate war-related consequences in low-income neighborhoods.

  20. 10. national conference of Maria Sklodowska-Curie Polish Radiation Research Society. Abstract of papers; 10. krajowy zjazd Polskiego Towarzystwa Badan Radiacyjnych im. Marii Sklodowskiej-Curie. Streszczenia referatow

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-12-31

    The 10. national conference of M. Sklodowska-Curie Polish Radiation Research Society has given the opportunity to present novel Polish advisement in all fields of radiation research, e.g. radiation chemistry and biology, radiation processing, environmental study, mathematical modeling and simulation as well as different theoretical study. As a whole it may be treated as a review of actual state of art. The scientific progress since 1992 when the 9. national conference place up to now can be easy assessed on the base of presented material.

  1. 26 CFR 1.1402(b)-1 - Self-employment income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Self-employment income. 1.1402(b)-1 Section 1... (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(b)-1 Self-employment income. (a) In general... this section, the term “self-employment income” means the net earnings from self-employment derived by...

  2. Spin-flip dynamics of the Curie-Weiss model Loss of Gibbsianness with possibly broken symmetry.

    CERN Document Server

    Külske, C

    2005-01-01

    We study the conditional probabilities of the Curie-Weiss Ising model in vanishing external field under a symmetric independent stochastic spin-flip dynamics and discuss their set of bad configurations (points of discontinuity). We exhibit a complete analysis of the transition between Gibbsian and non-Gibbsian behavior as a function of time, extending the results for the corresponding lattice model, where only partial answers can be obtained. For initial inverse temperature $\\b \\leq 1$, we prove that the time-evolved measure is always Gibbsian. For $1 \\frac{3}{2}$, we observe the new phenomenon of symmetry-breaking of bad configurations: The time-evolved measure loses its Gibbsian character at a sharp transition time, and bad configurations with non-zero spin-average appear. These bad configurations merge into a neutral configuration at a later transition time, while the measure stays non-Gibbs. In our proof we give a detailed analysis of the phase-diagram of a Curie-Weiss random field Ising model with possi...

  3. Electric-field-induced modification of the magnon energy, exchange interaction, and curie temperature of transition-metal thin films.

    Science.gov (United States)

    Oba, M; Nakamura, K; Akiyama, T; Ito, T; Weinert, M; Freeman, A J

    2015-03-13

    The electric-field-induced modification in the Curie temperature of prototypical transition-metal thin films with the perpendicular magnetic easy axis, a freestanding Fe(001) monolayer and a Co monolayer on Pt(111), is investigated by first-principles calculations of spin-spiral structures in an external electric field (E field). An applied E field is found to modify the magnon (spin-spiral formation) energy; the change arises from the E-field-induced screening charge density in the spin-spiral states due to p-d hybridizations. The Heisenberg exchange parameters obtained from the magnon energy suggest an E-field-induced modification of the Curie temperature, which is demonstrated via Monte Carlo simulations that take the magnetocrystalline anisotropy into account.

  4. 26 CFR 1.1401-1 - Tax on self-employment income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Tax on self-employment income. 1.1401-1 Section... TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1401-1 Tax on self-employment income. (a) There is imposed, in addition to other taxes, a tax upon the self-employment income of every...

  5. The long run history of income inequality in Denmark

    DEFF Research Database (Denmark)

    Atkinson, Tony B.; Søgaard, Jakob Egholt

    2016-01-01

    We use historical publications and micro data from the tax returns to construct internationally comparable estimates of the development in income inequality in Denmark over the last 140 years. The study shows that income inequality and top income shares have declined during several distinct phases...

  6. Difficulties in teaching electromagnetism: an eight year experience at Pierre and Marie Curie University

    Directory of Open Access Journals (Sweden)

    H. Roussel

    2012-07-01

    Full Text Available We will begin by outlining the details of how electromagnetics are taught in the  electrical engineering program offered at Pierre and Marie Curie University (a French example from the undergraduate to the Masters degree levels.  We will also discuss how our methods are and should be adapted to teach waves propagation without discouraging students.

  7. Curie temperatures of fcc and bcc Nickel and Permalloy: Supercell and Green's function methods

    Czech Academy of Sciences Publication Activity Database

    Yu, P.; Jin, X.F.; Kudrnovský, Josef; Wang, D. S.; Bruno, P.

    2008-01-01

    Roč. 77, č. 5 (2008), 054431/1-054431/8 ISSN 1098-0121 R&D Projects: GA MŠk OC 150; GA AV ČR IAA100100616 Institutional research plan: CEZ:AV0Z10100520 Keywords : fcc - and bcc-Ni * Permalloy * magnetic moments * Curie temperatures Subject RIV: BE - Theoretical Physics Impact factor: 3.322, year: 2008

  8. 26 CFR 1.860C-2 - Determination of REMIC taxable income or net loss.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Determination of REMIC taxable income or net loss. 1.860C-2 Section 1.860C-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-2 Determination of...

  9. Curie-therapy of prostate cancer assisted by three-dimensional echography and robot

    International Nuclear Information System (INIS)

    Bolla, M.; Giraud, J.Y.; Descotes, J.L.; Long, J.A.; Hungr, N.; Baumann, M.; Troccaz, J.

    2011-01-01

    The author present and report the first assessments of the Prosper system which is based on the use of a robot coupled to methods of automatic tracking of prostate by three-dimensional ultrasonic imagery. This system aims at solving some difficulties met by curie-therapy. System accuracy has been assessed on a deformable anatomic phantom: a needle can be positioned with accuracy smaller that 2 mm, despite deformations and movements of the prostate embedded in the phantom. Short communication

  10. Marie Sklodowska-Curie and her contributions to chemistry, radiochemistry and radiotherapy

    International Nuclear Information System (INIS)

    Waclawek, Witold; Waclawek, Maria

    2011-01-01

    In 2009, the prestigious American scientific magazine New Scientist carried out a worldwide poll on the most inspirational woman in science. Mme. Curie received nearly as many as twice the votes cast for the candidate in second place. Given the level of regard for this exceptional woman - the first person to be honored with two Nobel Prizes, initially in physics and later in chemistry, and the first woman to serve as Professor at the University of Paris - this article briefly describes her life and her contributions to chemistry, radiochemistry and radiotherapy. (orig.)

  11. Going to School with Madame Curie and Mr. Einstein: Gender Roles in Children's Science Biographies

    Science.gov (United States)

    Owens, Trevor

    2009-01-01

    One of the first places children encounter science and scientists is children's literature. Children's books about science and scientists have, however, received limited scholarly attention. By exploring the history of children's biographies of Marie Curie and Albert Einstein, the two most written about scientist in children's literature, this…

  12. Malleable Curie Temperatures of Natural Titanomagnetites: Occurrences, Modes, and Mechanisms

    Science.gov (United States)

    Jackson, Mike; Bowles, Julie

    2018-02-01

    Intermediate-composition titanomagnetites have Curie temperatures (Tc) that depend not only on composition but also on thermal history, with increases of 100°C or more in Tc produced by moderate-temperature (300-400°C) annealing in the laboratory or in slow natural cooling and comparable decreases produced by more rapid cooling ("quenching") from higher temperatures. New samples spanning a range of titanomagnetite compositions exhibit reversible changes in Tc comparable to those previously documented for pyroclastic samples from Mt. St. Helens and Novarupta. Additional high- and low-temperature measurements help to shed light on the nanoscale mechanisms responsible for the observed changes in Tc. High-T hysteresis measurements exhibit a peak in high-field slope khf(T) at the Curie temperature, and the peak magnitude decreases as Tc increases with annealing. Sharp changes in low-T magnetic behavior are also strongly affected by prior annealing or quenching, suggesting that these treatments affect the intrasite cation distributions. We have examined the effects of oxidation state and nonstoichiometry on the magnitude of Tc changes produced by quenching/annealing in different atmospheres. Treatments in air generally cause large changes (ΔTc > 100°). In an inert atmosphere, the changes are similar in many samples but strongly diminished in others. When the samples are embedded in a reducing material, ΔTc becomes insignificant. These results strongly suggest that cation vacancies play an essential role in the cation rearrangements responsible for the observed changes in Tc. Some form of octahedral-site chemical clustering or short-range ordering appears to be the best way to explain the large observed changes in Tc.

  13. 75 FR 78897 - Definition of Omission From Gross Income

    Science.gov (United States)

    2010-12-17

    ... Definition of Omission From Gross Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations defining an omission from gross income for... overstatement of basis in a sold asset results in an omission from gross income. The regulations will affect any...

  14. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Science.gov (United States)

    2010-04-01

    ... arrangement does not have as its principal purpose the avoidance or evasion of Federal income tax solely as a... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable...

  15. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident alien...

  16. TAXATION AND INTERNAL MIGRATION - EVIDENCE FROM THE SWISS CENSUS USING COMMUNITY-LEVEL VARIATION IN INCOME TAX RATES

    OpenAIRE

    Liebig, Thomas; Puhani, Patrick A.; Sousa-Poza, Alfonso

    2006-01-01

    We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college gra...

  17. Clinical and dosimetric results of three-dimensional image-guided and pulsed dose rate curie-therapy in locally advanced cervical cancers

    International Nuclear Information System (INIS)

    Mazeron, R.; Gilmore, J.; Dumas, I.; Abrous-Anane, S.; Haberer, S.; Verstraet, R.; Champoudry, J.; Martinetti, F.; Morice, P.; Haie-Meller, C.

    2011-01-01

    The authors report a review of data obtained between 2004 and 2009 on 130 women who had been treated by optimized pulsed-rate curie-therapy for a locally advanced cervical cancer. Results are discussed in terms of cancer stage, treatment (with or without concomitant chemotherapy), planning method (MRI, scanography), delivered doses in the clinical target volumes, surgery, relapse occurrence and localizations, global survival probability, local control, undesirable side effects, occurrence of intestine or urinary toxicity. It appears that the association of a concomitant chemo-radiotherapy and optimized curie-therapy results in a good local-regional control and a low toxicity level. Short communication

  18. 26 CFR 1.6031(a)-1 - Return of partnership income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Return of partnership income. 1.6031(a)-1...) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6031(a)-1 Return of partnership income. (a) Domestic partnerships—(1) Return required. Except as provided in paragraphs (a)(3) and (c) of this section...

  19. Income-related inequalities in health: some international comparisons

    NARCIS (Netherlands)

    E.K.A. van Doorslaer (Eddy); A. Wagstaff (Adam); H. Bleichrodt (Han)

    1997-01-01

    textabstractThis paper presents evidence on income-related inequalities in self-assessed health in nine industrialized countries. Health interview survey data were used to construct concentration curves of self-assessed health, measured as a latent variable. Inequalities in health favoured the

  20. 2011 - the Year of Maria Sklodowska-Curie; Resolution of the Sejm of the Republic of Poland

    International Nuclear Information System (INIS)

    2011-01-01

    On 3 rd December 2010, the Sejm of the Republic of Poland adopted a resolution on establishing 2011 the Year of Maria Sklodowska-Curie. Translated from the Monitor Polski no. 96, item 1091, page 5131 (15 December 2010) full text of the resolution is given.

  1. Studies on preparation and adaptive thermal control performance of novel PTC (positive temperature coefficient) materials with controllable Curie temperatures

    International Nuclear Information System (INIS)

    Cheng, Wen-long; Yuan, Shuai; Song, Jia-liang

    2014-01-01

    PTC (positive temperature coefficient) material is a kind of thermo-sensitive material. In this study, a series of novel PTC materials adapted to thermal control of electron devices are prepared. By adding different low-melting-point blend matrixes into GP (graphite powder)/LDPE (low density polyethylene) composite, the Curie temperatures are adjusted to 9 °C, 25 °C, 34 °C and 41 °C, and the resistance–temperature coefficients are enhanced to 1.57/°C–2.15/°C. These PTC materials remain solid in the temperature region of PTC effect, which makes it possible to be used as heating element to achieve adaptive temperature control. In addition, the adaptive thermal control performances of this kind of materials are investigated both experimentally and theoretically. The result shows that the adaptive effect becomes more significant while the resistance–temperature coefficient increases. A critical heating power defined as the initial heating power which makes the equilibrium temperature reach terminal temperature is presented. The adaptive temperature control will be effective only if the initial power is below this value. The critical heating power is determined by the Curie temperature and resistance–temperature coefficient of PTC materials, and a higher Curie temperature or resistance–temperature coefficient will lead to a larger critical heating power. - Highlights: • A series of novel PTC (positive temperature coefficient) materials were prepared. • The Curie point of PTC material can be adjusted by choosing different blend matrixes. • The resistance–temperature coefficient of PTC materials is enhanced to 2.15/°C. • The material has good adaptive temperature control ability with no auxiliary method. • A mathematical model is established to analyze the performance and applicability

  2. 76 FR 78545 - Guidance Regarding Foreign Base Company Sales Income

    Science.gov (United States)

    2011-12-19

    ... Regarding Foreign Base Company Sales Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final... provide guidance relating to foreign base company sales income when personal property sold by a controlled... sales income (FBCSI) rules. Written comments were received in response to the notice of proposed...

  3. The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption.

    OpenAIRE

    Picciotto, Salomone

    2007-01-01

    For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax capacity has been restricted which has weakened their governance. However, the income tax has been damaged by the loss of social solidarity with the growth of income inequalities, and the increasing difficulty of taxing income from capital. The ...

  4. Six problems with the 6-day Curie and a solution

    International Nuclear Information System (INIS)

    Adi Paterson; Michael Druce; Elizabeth Killen

    2015-01-01

    In this review the major shortfalls of the unit of sale for the Mo-99 supply chain - the 6-day Curie - are identified and discussed. These include its status as an inconsistent, out-dated, non-SI unit, and its use causing propagation of inefficient logistics within the Mo-99 supply chain. An alternative Mo-99 unit of sale is proposed: Becquerels time-stamped at the Port of Despatch. Adoption of the new unit is proposed as a catalyst in the move away from the current economically unsustainable, Mo-99 supply chain in favour of simplicity, self-regulation, transparency, efficiency, and full-cost recovery in line with High-Level Group for the Security of Supply of Medical Radioisotopes recommendations. (author)

  5. Giant magnetocaloric effect in isostructural MnNiGe-CoNiGe system by establishing a Curie-temperature window

    KAUST Repository

    Liu, E. K.; Zhang, H. G.; Xu, G. Z.; Zhang, X. M.; Ma, R. S.; Wang, W. H.; Chen, J. L.; Zhang, H. W.; Wu, G. H.; Feng, L.; Zhang, Xixiang

    2013-01-01

    An effective scheme of isostructural alloying was applied to establish a Curie-temperature window in isostructural MnNiGe-CoNiGe system. With the simultaneous accomplishment of decreasing structural-transition temperature and converting

  6. Depth to the bottom of magnetic layer in South America and its relationship to Curie isotherm, Moho depth and seismicity behavior

    Directory of Open Access Journals (Sweden)

    Javier Idárraga-García

    2018-01-01

    After comparing our results with the Moho depths reported by other authors, we have found that the Curie isotherm is deeper than Moho in most of the South American Platform (northward to ∼20°S, which is located in the stable cratonic area at the east of the Andes. This is evidence that the lithospheric mantle here is magnetic and contributes to the long wavelength magnetic signal. Also, our results support the hypothesis that the Curie isotherm may be acting as a boundary above which most of the crustal seismicity is concentrated. Below this boundary the occurrence of seismic events decreases dramatically.

  7. CURIE: a new clear air doppler radar dedicated to the lower part of the atmospheric boundary layer (20 m- 750m)

    International Nuclear Information System (INIS)

    Al-Sakka, H; Weill, A; Gac, C Le; Ney, R; Dupont, E

    2008-01-01

    A new X-band miniradar, the CURIE radar (Canopy Urban Research on Interactions and Exchanges), mainly adapted to low Atmospheric Boundary Layer sounding has been developed at CETP. After a brief description of the opportunity and working conditions in a turbulent atmosphere, main characteristics are presented. Though this radar works in presence of precipitation as all X-band radar can do, this paper is more dedicated to clear air used in the turbulent atmospheric boundary layer. We are presented comparisons with UHF observations and boundary layer information which can be inferred from CURIE as entrainment across the inversion layer

  8. International Comparisons of Income Inequality: Tests for Lorenz Dominance across Nine Countries

    OpenAIRE

    Bishop, John; Smith, W. James; Formby, John

    1989-01-01

    This paper examines income inequality across nine countries using the Luxembourg Income Study data set. New statistical tests and comparability of data provide an exceptionally clear picture of relative income inequality. Only 4 comparisons out of a possible 108 cannot be ranked. In most cases, differences in the definition of the recipient unit make little difference in the rankings. Irrespective of recipient units, Sweden, Norway, and Germany come out at the top of the ordinal Lorenz rankin...

  9. International and domestic aspects of double taxation

    OpenAIRE

    Murgáčová, Miroslava

    2010-01-01

    International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receive...

  10. Can capital income taxes survive? And should they?

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    The article surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility of...

  11. Inherently safe SNR shutdown system with Curie point controlled sensor/switch unit

    International Nuclear Information System (INIS)

    Mueller, K.; Norajitra, P.; Reiser, H.

    1987-02-01

    Inherent shutdown due to increase in the sodium temperature at the core outlet is triggered by interruption of the current supply to the electromagnet coupling of absorber elements via curie point controlled sensor/switch units. These switches are arranged above suitable fuel element positions and spatially independent of the shutdown elements. Compared with other similar systems very short response times are achieved. A prototype switch unit has already undergone extensive testing. These tests have confirmed that switching takes place in a very narrow temperature range. (orig./HP) [de

  12. Regional energy consumption and income differences in Denmark

    DEFF Research Database (Denmark)

    Klinge Jacobsen, Henrik

    2003-01-01

    income of households grouped in income deciles and by other characteristics. The impact of environmental taxes depends on income levels in rural areas compared to income in urban areas. In Denmark, the income difference is found to be quite small, but energy consumption and, therefore, also the burden......Internationally a debate on the distributional impact of energy taxation has focused on the tax burden relative to income. The general conclusion is that taxes are regressive, but at a varying degree for different countries. This study examines the relationship between location, income, heating...... technology characteristics and the energy tax that households pay. The article aims at identifying general implications of energy taxes with respect to different impacts on population groups depending on location and income. Tax payments associated with energy use are considered relative to total disposable...

  13. The laboratory books of Pierre and Marie Curie. Note proposed to the Sciences Academy on july the 18. of the year 1898 and the polonium discovery

    International Nuclear Information System (INIS)

    Adloff, J.P.

    1998-01-01

    Chemical research on radioactivity started in 1898. That year, a note was presented by the Curies on the discovery of a new radioactive material contained in pechblende and called ''polonium''. The different steps of the discovery and the experiments carried out are related as well as the surprises, the questioning and the doubts of the Curies in the years immediately following. (O.M.)

  14. International double taxation

    OpenAIRE

    Körbl, Hugo

    2012-01-01

    1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international elemen...

  15. MO-D-16A-01: International Day of Medical Physics

    International Nuclear Information System (INIS)

    Cheung, K; Damilakis, J

    2014-01-01

    International Organization for Medical Physics (IOMP) which represents medical physicists in more than 80 countries decided to celebrate 7th November, birth date of the Polish and naturalized-French physicist Marie Sklodowska-Curie, as International Day of Medical Physics (IDMP). The main purpose of the initiative is to raise the visibility and awareness of medical physicist in the global community, to introduce ourselves to the general public, and bring a message to the community that a group of health professionals, the medical physicists are there to help the patients and other health professionals. First celebration was done in 2013 and now IDMP will be celebrated every year. The theme of IDMP will be different each year. The theme for 2013 was ‘Radiation exposure from medical procedures, ask the Medical Physicist’. The inaugural event was celebrated in 23 countries and the amount of attention gained was remarkable. Main IDMP events were held in Poland, birthplace of Marie Curie, and France, workplace of Marie Curie. This year IOMP celebrates the 2nd IDMP and theme will be ‘Looking into the body-Advancement in Imaging through Medical Physics’ to draw attention to the profound contributions Medical Physics has made to the use of ionizing and non-ionizing radiation for the imaging of human body. A number of countries have informed about events that they are going to organize on IDMP. This gives wide attention to medical physics globally. AAPM is a major and important member of IOMP. It is hoped that AAPM will join in organizing activities. Learning Objectives: To learn about International Day of Medical Physics To become familiar with how first IDMP was celebrated in 2013 and learning achieved To understand on future plans for IDMPs

  16. MO-D-16A-01: International Day of Medical Physics

    Energy Technology Data Exchange (ETDEWEB)

    Cheung, K [Hong Kong Sanatorium ' Hospital, Happy Valley (Hong Kong); Damilakis, J [University of Crete, Crete, CRETE (Greece)

    2014-06-15

    International Organization for Medical Physics (IOMP) which represents medical physicists in more than 80 countries decided to celebrate 7th November, birth date of the Polish and naturalized-French physicist Marie Sklodowska-Curie, as International Day of Medical Physics (IDMP). The main purpose of the initiative is to raise the visibility and awareness of medical physicist in the global community, to introduce ourselves to the general public, and bring a message to the community that a group of health professionals, the medical physicists are there to help the patients and other health professionals. First celebration was done in 2013 and now IDMP will be celebrated every year. The theme of IDMP will be different each year. The theme for 2013 was ‘Radiation exposure from medical procedures, ask the Medical Physicist’. The inaugural event was celebrated in 23 countries and the amount of attention gained was remarkable. Main IDMP events were held in Poland, birthplace of Marie Curie, and France, workplace of Marie Curie. This year IOMP celebrates the 2nd IDMP and theme will be ‘Looking into the body-Advancement in Imaging through Medical Physics’ to draw attention to the profound contributions Medical Physics has made to the use of ionizing and non-ionizing radiation for the imaging of human body. A number of countries have informed about events that they are going to organize on IDMP. This gives wide attention to medical physics globally. AAPM is a major and important member of IOMP. It is hoped that AAPM will join in organizing activities. Learning Objectives: To learn about International Day of Medical Physics To become familiar with how first IDMP was celebrated in 2013 and learning achieved To understand on future plans for IDMPs.

  17. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. [Reserved] (1...

  18. 26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Certain corporations, etc., that are considered to meet the gross income requirements. 1.856-7 Section 1.856-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment...

  19. International developments in revenues and incomes of general practitioners from 2000 to 2010.

    Science.gov (United States)

    Kroneman, Madelon; Meeus, Pascal; Kringos, Dionne Sofia; Groot, Wim; van der Zee, Jouke

    2013-10-24

    The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Annual GP revenue and practice costs were collected from national institutes in the eight countries included in our study (Belgium, Denmark, Finland, France, Germany, The Netherlands, Sweden, The United Kingdom (UK)) from 2000-2010. The data were corrected for inflation and purchasing power. Data on the remuneration systems and changes herein were collected from the European Observatory Health Systems Reviews and country experts. Comprehensive changes in the remuneration system of GPs were associated with considerable changes in GP income. Incremental changes mainly coincided with a gradual increase in income after correction for inflation. Average GP income was higher in countries with a strong primary care structure. The gap between the countries where GPs have a lower income (Belgium, Sweden, France and Finland) and the countries where GPs have a higher income (Netherlands, Germany and the UK) continues to exist over time and appeared to be related to dimensions of primary care, such as governance and access. New payment forms, such as integrated care payment systems, and new health care professionals that are working for GPs, increasingly blur the line between practice costs and income, making it more and more important to clearly define expenditures on GPs, to remain sight on the actual income of GPs.

  20. Review of chemical and radiotoxicological properties of polonium for internal contamination purposes.

    Science.gov (United States)

    Ansoborlo, Eric; Berard, Philippe; Den Auwer, Christophe; Leggett, Rich; Menetrier, Florence; Younes, Ali; Montavon, Gilles; Moisy, Philippe

    2012-08-20

    The discovery of polonium (Po) was first published in July, 1898 by P. Curie and M. Curie. It was the first element to be discovered by the radiochemical method. Polonium can be considered as a famous but neglected element: only a few studies of polonium chemistry have been published, mostly between 1950 and 1990. The recent (2006) event in which (210)Po evidently was used as a poison to kill A. Litvinenko has raised new interest in polonium. 2011 being the 100th anniversary of the Marie Curie Nobel Prize in Chemistry, the aim of this review is to look at the several aspects of polonium linked to its chemical properties and its radiotoxicity, including (i) its radiochemistry and interaction with matter; (ii) its main sources and uses; (iii) its physicochemical properties; (iv) its main analytical methods; (v) its background exposure risk in water, food, and other environmental media; (vi) its biokinetics and distribution following inhalation, ingestion, and wound contamination; (vii) its dosimetry; and (viii) treatments available (decorporation) in case of internal contamination.

  1. Globalization and the distribution of income: The economic arguments

    Science.gov (United States)

    Jones, Ronald W.

    2003-01-01

    One of the issues currently being debated in the ongoing discussion of the pros and cons of today's globalization concerns the effects of greater world trade as well as of the changes in technology on a country's internal distribution of income, especially on skilled versus unskilled wage rates. In this article, I attempt to spell out some of the arguments concerning internal income distribution that have been put forth both by labor economists and international trade theorists. The impact of globalization on the wage premium between the skilled and unskilled may not be as obvious as is first imagined. PMID:12960390

  2. Local radiofrequency-induced hyperthermia using CuNi nanoparticles with therapeutically suitable Curie temperature

    International Nuclear Information System (INIS)

    Kuznetsov, Anatoly A.; Leontiev, Vladimir G.; Brukvin, Vladimir A.; Vorozhtsov, Georgy N.; Kogan, Boris Ya.; Shlyakhtin, Oleg A.; Yunin, Alexander M.; Tsybin, Oleg I.; Kuznetsov, Oleg A.

    2007-01-01

    Copper-nickel (CuNi) alloy nanoparticles with Curie temperatures (T c ) from 40 to 60 o C were synthesized by several techniques. Varying the synthesis parameters and post-treatment, as well as separations by size and T c , allow producing mediator nanoparticles for magnetic fluid hyperthermia with parametric feedback temperature control with desired parameters. In vitro and in vivo animal experiments have demonstrated the feasibility of the temperature-controlled heating of the tissue, laden with the particles, by an external alternating magnetic field

  3. CT-stereotactic interstitial Curie-therapy using iodine-125 seeds in inoperable brain tumours

    International Nuclear Information System (INIS)

    Mundinger, F.

    1985-01-01

    Iodine-125 seeds are a new radio-drug featuring favourable physical, biological and radiation protection characteristics and available for interstitial (local) irradiation (Curie-therapy) of non-resectable brain tumours as such (cerebral tumours) or of tumours of the interior of the neuro-cranium (extracerebral tumours). Emitters are inserted right into the tumour or tumour recurrence by means of computerized-tomography stereotaxy either permanently or temporarily with dose release being largely restricted to the tumour and the surrounding brain tissue being spared. (orig.) [de

  4. Unexpectedly high piezoelectricity of Sm-doped lead zirconate titanate in the Curie point region.

    Science.gov (United States)

    Seshadri, Shruti B; Nolan, Michelle M; Tutuncu, Goknur; Forrester, Jennifer S; Sapper, Eva; Esteves, Giovanni; Granzow, Torsten; Thomas, Pam A; Nino, Juan C; Rojac, Tadej; Jones, Jacob L

    2018-03-07

    Large piezoelectric coefficients in polycrystalline lead zirconate titanate (PZT) are traditionally achieved through compositional design using a combination of chemical substitution with a donor dopant and adjustment of the zirconium to titanium compositional ratio to meet the morphotropic phase boundary (MPB). In this work, a different route to large piezoelectricity is demonstrated. Results reveal unexpectedly high piezoelectric coefficients at elevated temperatures and compositions far from the MPB. At temperatures near the Curie point, doping with 2 at% Sm results in exceptionally large piezoelectric coefficients of up to 915 pm/V. This value is approximately twice those of other donor dopants (e.g., 477 pm/V for Nb and 435 pm/V for La). Structural changes during the phase transitions of Sm-doped PZT show a pseudo-cubic phase forming ≈50 °C below the Curie temperature. Possible origins of these effects are discussed and the high piezoelectricity is posited to be due to extrinsic effects. The enhancement of the mechanism at elevated temperatures is attributed to the coexistence of tetragonal and pseudo-cubic phases, which enables strain accommodation during electromechanical deformation and interphase boundary motion. This work provides insight into possible routes for designing high performance piezoelectrics which are alternatives to traditional methods relying on MPB compositions.

  5. 26 CFR 301.6031(a)-1 - Return of partnership income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Return of partnership income. 301.6031(a)-1....6031(a)-1 Return of partnership income. For provisions relating to the requirement of returns of partnership income, see § 1.6031(a)-1 of this chapter. [T.D. 8841, 64 FR 61502, Nov. 12, 1999] ...

  6. Timing of Family Income, Borrowing Constraints, and Child Achievement

    DEFF Research Database (Denmark)

    Humlum, Maria Knoth

    2011-01-01

    to many earlier studies, the results suggest that the timing of income does not matter for long-term child outcomes. This is a reasonable result given the setting in a Scandinavian welfare state with generous child and education subsidies. Actually, later family income (age 12–15) is a more important......I investigate the effects of the timing of family income on child achievement production. Detailed administrative data augmented with Programme for International Student Assessment test scores at age 15 are used to analyze the effects of the timing of family income on child achievement. Contrary...... determinant of child achievement than earlier income....

  7. 26 CFR 301.6334-2 - Wages, salary, and other income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Wages, salary, and other income. 301.6334-2....6334-2 Wages, salary, and other income. (a) In general. Under section 6334 (a)(9) and (d) certain amounts payable to or received by a taxpayer as wages, salary, or other income are exempt from levy. This...

  8. Local radiofrequency-induced hyperthermia using CuNi nanoparticles with therapeutically suitable Curie temperature

    Energy Technology Data Exchange (ETDEWEB)

    Kuznetsov, Anatoly A. [Institute of Biochemical Physics, Russian Academy of Sciences (RAS), Moscow 119991 (Russian Federation); Leontiev, Vladimir G. [Institute of Metallurgy, Russian Academy of Sciences (RAS), Moscow 119991 (Russian Federation); Brukvin, Vladimir A. [Institute of Metallurgy, Russian Academy of Sciences (RAS), Moscow 119991 (Russian Federation); Vorozhtsov, Georgy N. [NIOPIK Organic Intermediates and Dyes Institute, Moscow 103787 (Russian Federation); Kogan, Boris Ya. [NIOPIK Organic Intermediates and Dyes Institute, Moscow 103787 (Russian Federation); Shlyakhtin, Oleg A. [Institute of Chemical Physics, Russian Academy of Sciences (RAS), Kosygin St. 4, Moscow 119991 (Russian Federation); Yunin, Alexander M. [Institute of Biochemical Physics, Russian Academy of Sciences (RAS), Moscow 119991 (Russian Federation); Tsybin, Oleg I. [Institute of Metallurgy, Russian Academy of Sciences (RAS), Moscow 119991 (Russian Federation); Kuznetsov, Oleg A. [Institute of Biochemical Physics, Russian Academy of Sciences (RAS), Moscow 119991 (Russian Federation)]. E-mail: kuznetsov_oa@yahoo.com

    2007-04-15

    Copper-nickel (CuNi) alloy nanoparticles with Curie temperatures (T{sub c}) from 40 to 60{sup o}C were synthesized by several techniques. Varying the synthesis parameters and post-treatment, as well as separations by size and T{sub c}, allow producing mediator nanoparticles for magnetic fluid hyperthermia with parametric feedback temperature control with desired parameters. In vitro and in vivo animal experiments have demonstrated the feasibility of the temperature-controlled heating of the tissue, laden with the particles, by an external alternating magnetic field.

  9. 22 CFR 226.82 - Program income.

    Science.gov (United States)

    2010-04-01

    ... Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Additional Provisions For Awards to Commercial Organizations § 226.82 Program income. The... commercial organization. ...

  10. A framework for the monitoring and evaluation of international surgical initiatives in low- and middle-income countries.

    Science.gov (United States)

    Ibrahim, George M; Cadotte, David W; Bernstein, Mark

    2015-01-01

    An estimated two billion people worldwide lack adequate access to surgical care. To address this humanitarian emergency, an increasing number of international surgical partnerships are emerging between developed and low- and middle-income countries (LMICs). At present, there are no clear indicators that may be used to assess the effectiveness of such initiatives. We conducted an international qualitative study of 31 surgeons from developed and LMICs involved in international partnerships across a variety of subspecialties. Thematic analysis and grounded theory were applied in order to develop a practical framework that may be applied to monitor and evaluate global surgical initiatives. Several themes emerged from the study: (i) there is a large unmet need to establish and maintain prospective databases in LMICs to inform the monitoring and evaluation of international surgical partnerships; (ii) assessment of initiatives must occur longitudinally over the span of several years; (ii) the domains of assessment are contextual and encompass cultural, institutional and regional factors; and (iv) evaluation strategies should explore broader impact within the community and country. Based on thematic analysis within the domains of inputs, outputs and outcomes, a framework for the monitoring and evaluation of international surgical initiatives, the Framework for the Assessment of InteRNational Surgical Success (FAIRNeSS) is proposed. In response to the increasing number of surgical partnerships between developed and LMICs, we propose a framework to monitor and evaluate international surgical initiatives.

  11. 26 CFR 1.952-1 - Subpart F income defined.

    Science.gov (United States)

    2010-04-01

    ... in section 952(b), multiplied by (B) The international boycott factor determined in accordance with...) of this section, the amount described under section 999(c)(2) of such international boycott income...

  12. Building of a facility for the handling of kilo-curie amounts of gamma emitters

    International Nuclear Information System (INIS)

    Germond, Ph.

    1960-01-01

    A hot cell designed to handle up to 1000 curies of cobalt-60 has been built in a preexisting shielded room, in order to make optimum use of available space. Heavy containers can be rolled in or out of the cell. Handling performed with two manipulators designed and made by French manufacturers, one of them is pneumatically operated and the other one is mechanical. The general shape of the facility is that of an L. (author) [fr

  13. Income levels and income growth : some new cross-country evidence and some interpretative puzzles

    NARCIS (Netherlands)

    Castaldi, C.; Dosi, G.

    2004-01-01

    This work brings together two distinct ensembles of evidence concerning, at macro level, international distributions of incomes and their dynamics, and, at micro level, the size distributions of firms and the properties of their growth rates. Together, we also consider an intermediate level of

  14. Taxation in France - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2015

    CERN Multimedia

    2016-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administration Processes Department, is available since 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your an...

  15. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2014

    CERN Document Server

    HR Department

    2015-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, has been available since 20 February 2015. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN pers...

  16. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2013

    CERN Multimedia

    2014-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules).   I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are ...

  17. Social Captial and Relative Income Concerns: Evidence from 26 Countries

    OpenAIRE

    Fischer, Justina A. V.; Torgler, Benno

    2007-01-01

    Research evidence on the impact of relative income position on individuals’ attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data from 26 countries this paper investigates the impact of relative income on 14 measurements of social capital. We find support for a considerable deleterious positional concern effect of persons below the reference income. This effect is more sizeable by far than the beneficial impact of a relative income a...

  18. Effect of P-anion codoping on the Curie temperature of GaMnAs diluted magnetic semiconductors

    Czech Academy of Sciences Publication Activity Database

    Bouzerar, R.; Máca, František; Kudrnovský, Josef; Bergqvist, L.

    2010-01-01

    Roč. 82, č. 3 (2010), 035207/1-035207/6 ISSN 1098-0121 R&D Projects: GA ČR GA202/09/0775; GA ČR(CZ) GC202/07/J047 Institutional research plan: CEZ:AV0Z10100520 Keywords : GaMnAs * calculations * Curie temperature * defects Subject RIV: BM - Solid Matter Physics ; Magnetism Impact factor: 3.772, year: 2010

  19. Capital Income Taxation and Progressivity in a Global Economy

    OpenAIRE

    Rosanne Altshuler; Benjamin Harris; Eric Toder

    2011-01-01

    The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax on equity income from capital to labor, thereby making its incidence less progressive. Individual-level taxes on corporate equity inc...

  20. Capital income taxation and progessivity in a global economy

    OpenAIRE

    Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric

    2011-01-01

    The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax on equity income from capital to labor, thereby making its incidence less progressive. Individual-level taxes on corporate equity inc...

  1. 76 FR 26178 - Modifications to Treatment of Aircraft and Vessel Leasing Income

    Science.gov (United States)

    2011-05-06

    ... Modifications to Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS... final regulations addressing the treatment of certain income and assets related to the leasing of... controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign...

  2. Trends in income inequality, pro-poor income growth and income mobility

    OpenAIRE

    Jenkins, Stephen P.; Van Kerm, Philippe

    2003-01-01

    We provide an analytical framework within which changes in income inequality over time are related to the pattern of income growth across the income range, and the reshuffling of individuals in the income pecking order. We use it to explain how it was possible both for ?the poor? to have fared badly relatively to ?the rich? in the USA during the 1980s (when income inequality grew substantially), and also for income growth to have been pro-poor. Income growth was also pro-poor in Western Germa...

  3. Lower education among low-income Brazilian adolescent females is associated with planned pregnancies

    Directory of Open Access Journals (Sweden)

    Faisal-Cury A

    2017-01-01

    Full Text Available Alexandre Faisal-Cury,1 Karen M Tabb,2 Guilherme Niciunovas,3 Carrie Cunningham,4 Paulo R Menezes,1 Hsiang Huang4,5 1Department of Preventive Medicine, Faculty of Medicine, University of São Paulo, São Paulo, Brazil; 2School of Social Work, University of Illinois at Urbana-Champaign, Urbana, IL, USA; 3School of Medicine, Federal University of São Paulo, São Paulo, Brazil; 4Department of Psychiatry, Cambridge Health Alliance, Harvard Medical School, Cambridge, MA, USA; 5Department of Psychiatry, Laboratory of Psychopathology and Psychiatric Therapeutics (LIM-23, Faculty of Medicine, University of São Paulo, São Paulo, Brazil Abstract: Adolescent pregnancy has social, economic, and educational consequences and is also linked to adverse perinatal outcomes. However, studies show a positive relationship between pregnancy and increased social status among low-income adolescents. This study aims to assess the association between planned pregnancy and years of schooling among low-income Brazilian adolescents. This is a secondary analysis of a cohort study conducted from May 2005 to March 2007 in public primary care clinics in São Paulo, Brazil. Participants (n=168 completed a detailed structured questionnaire. Logistic regression was used to examine the association between years of schooling and planned pregnancy. After adjusting for the covariates income, wealth score, crowding, age, marital status, and race, planned pregnancy was independently associated with lower years of education (odds ratio: 1.82; 95% confidence interval: 1.02–3.23. Although this finding may be related to these adolescents having less access to information and health services, another possible explanation is that they have a greater desire to have children during adolescence. Keywords: adolescent pregnancy, planned pregnancy, Brazil, low-income population, women

  4. Motor power calculation for driving conveyor chain in gamma irradiator BATAN 2x250 k curie

    International Nuclear Information System (INIS)

    Ari Satmoko; Syamsurrijal Ramdja; Sutomo Budihardjo

    2010-01-01

    Recently, an Irradiator BATAN 2X250 k Curie for agricultural product is under design. The installation is provided by the gamma source about 2x250 k Curie. Agricultural products are carried into carriers and these carriers are hanged on the conveyor chain. The chain moves into a radiation chamber following the trajectoire. The chain is drived by motor. For this reason, the calculation is performed to determine the motor power. After resolving the force equilibrium equation, the force and power of the motor needed to drive the chain are obtained. Numerical method by using V Basic language is used to resolve the equation. The calculation result shows the correlation between friction coefficient and motor power. From the evaluation, it is decided that the friction coefficient should be less than 0,015. By this friction, the motor power is about 3. 13 k Watt. From the evaluation, it is also obtained that the radius of the curve trajectory shall not be too small. Combination between high friction and small curve radius could lead to the locked condition in which high power motor are not be able to move the conveyor chain). (author)

  5. Family Income Dynamics, Early Childhood Education and Care, and Early Child Behavior Problems in Norway

    Science.gov (United States)

    Zachrisson, Henrik Daae; Dearing, Eric

    2014-01-01

    The sociopolitical context of Norway includes low poverty rates and universal access to subsidized and regulated Early Childhood Education and Care (ECEC). In this context, the association between family income dynamics and changes in early child behavior problems was investigated, as well as whether high quality ECEC buffers children from the effects of income dynamics. In a population-based sample (N = 75,296), within-family changes in income-to-needs predicted changes in externalizing and internalizing problems (from age 18 to 36 months), particularly for lower-income children. For internalizing problems, ECEC buffered the effect of income-to-needs changes. These findings lend further support to the potential benefits of ECEC for children from lower-income families. PMID:25345342

  6. Energy consumption and income. A semiparametric panel data analysis

    Energy Technology Data Exchange (ETDEWEB)

    Nguyen-Van, Phu [BETA, CNRS and Universite de Strasbourg, 61 avenue de la Foret Noire, F-67085 Strasbourg (France)

    2010-05-15

    This paper proposes a semiparametric analysis for the study of the relationship between energy consumption per capita and income per capita for an international panel dataset. It shows little evidence for the existence of an environmental Kuznets curve for energy consumption. Energy consumption increases with income for a majority of countries and then stabilizes for very high income countries. Neither changes in energy structure nor macroeconomic cycle/technological change have significant effect on energy consumption. (author)

  7. Curie temperature rising by fluorination for Sm2Fe17

    Directory of Open Access Journals (Sweden)

    Matahiro Komuro

    2013-02-01

    Full Text Available Fluorine atoms can be introduced to Sm2Fe17 using XeF2 below 423 K. The resulting fluorinated Sm2Fe17 powders have ferromagnetic phases containing Sm2Fe17FY1(0Curie temperature from 403 K for Sm2Fe17 to 675 K. This increase can be explained by the magneto-volume effect.

  8. 26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

    Science.gov (United States)

    2010-04-01

    ... public retirement system income. 1.37-3 Section 1.37-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.37-3 Credit for individuals under... (including disability annuity payments) under a public retirement system which arises from services performed...

  9. Taxation of Income in Foreign Trusts

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2016-01-01

    Denmark has introduced a new provision that states that Danish settlors of foreign trusts, under certain circumstances, must include the trust’s income in their own taxable income. The provision forms part of the Danish legislator’s recent attempts to prevent international tax evasion/ avoidance...... of foreign (family) trusts for tax evasion/avoidance purposes. However, it is also concluded that there is reason to question whether the new provision is sufficiently precise and whether the aim could have been reached in a more expedient way...

  10. Another China – other inequalities

    DEFF Research Database (Denmark)

    Bagger-Petersen, Mai Corlin

    2013-01-01

    Gender inequality is not simply the unfair treatment of men and women. It is a complex issue tied to a whole range of disparities in society at large, argues Professor Min Dongchao, who has just been awarded a Marie Curie International Incoming Fellowship and will be a guest professor at the Nordic...... Institute of Asian Studies for the next few years. Her object of study is the travels of gender theory between the Nordic countries and China....

  11. 10. national conference of Maria Sklodowska-Curie Polish Radiation Research Society. Abstract of papers

    International Nuclear Information System (INIS)

    1995-01-01

    The 10. national conference of M. Sklodowska-Curie Polish Radiation Research Society has given the opportunity to present novel Polish advisement in all fields of radiation research, e.g. radiation chemistry and biology, radiation processing, environmental study, mathematical modeling and simulation as well as different theoretical study. As a whole it may be treated as a review of actual state of art. The scientific progress since 1992 when the 9. national conference place up to now can be easy assessed on the base of presented material

  12. The effect of pressure on the Curie temperature in Fe-Ni Invar mechanical alloys

    CERN Document Server

    Wei, S; Zach, R; Matsushita, M; Takahashi, A; Inoue, H; Ono, F; Maeta, H; Iwase, A; Endo, S

    2002-01-01

    Measurements of the temperature dependence of the AC susceptibility were made for Fe-Ni Invar mechanical alloys under hydrostatic pressures up to 1.5 GPa. The Curie temperatures decreased linearly with pressure. The rate of decrease became larger for specimens annealed at higher temperatures. The temperature of annealing after ball milling has been directly related to the extent of the chemical concentration fluctuation, and the extent becomes smaller for specimens annealed at higher temperature. This tendency can be explained by assuming a Gaussian distribution function.

  13. Considerations Regarding the International Taxation

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-03-01

    Full Text Available Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure social equity. Studies on the topic of international taxation, in its traditional meaning, were addressed to the problems regarding the international taxation effects on trade and investments, unequitable and discriminatory taxation, also the means of preventing such cases, international fiscal evasion, all these aspects being comprised into the area of fiscal competition. The present concept of international taxation, meant to cross states borders, in order to redistribute the income or to achive other objectives with international implications, such as fight against poverty, maintaining world peace or environment protection, is a quite recent one.

  14. 26 CFR 1.860E-1 - Treatment of taxable income of a residual interest holder in excess of daily accruals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Treatment of taxable income of a residual interest holder in excess of daily accruals. 1.860E-1 Section 1.860E-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment...

  15. Classification of species in the genus Penicillium by Curie point pyrolysis/mass spectrometry followed by multivariate analysis and artificial neural networks

    DEFF Research Database (Denmark)

    Nilsson, Torben; Bassani, Maria R.; Larsen, Thomas Ostenfeld

    1996-01-01

    different agar media, replicates of the same species grouped together. Likewise, a satisfactory classification was achieved by multivariate analysis of the data for various isolates of the cheese-associated fungi Aspergillus versicolor, P. discolor, P. roqueforti, P. solitum, P. verrucosum, P. commune and P......Curie point pyrolysis/mass spectrometry of Penicillium species was performed with 530 degrees C Curie point foils. The mass spectra were submitted to principal component analysis, canonical variates analysis and hierarchical cluster analysis, producing a final dendrogram by the use of average....... palitans. However, some difficulties appeared in distinguishing the closely related species P. commune and P. palitans. Such difficulties became greater on including more isolates and limiting the analysis to five of the species. The use of back-propagation artificial neural networks, in contrast, resulted...

  16. The value relevance of comprehensive income and components for industrial firms

    NARCIS (Netherlands)

    Brimble, M.; Hodgson, A.

    2005-01-01

    The tentative decisions under International Accounting Standards Reporting Comprehensive Income (Performance Reporting) (IAS Plus 2004c) require several items that are noncore business to be included as comprehensive income. Using data from Australian firms we replicate the IAS adjustments and use

  17. International Outsourcing and Productivity Growth

    OpenAIRE

    Martin Falk; Yvonne Wolfmayr

    2008-01-01

    This study investigates the impact of international outsourcing to low? and high income countries on total factor productivity growth based on manufacturing industry data for 14 OECD countries from 1995 ? 2000. We find that the broad measure of international outsourcing of material inputs to low income countries is significantly negatively related to productivity growth. Furthermore, while the narrow measure of international outsourcing of materials is not significant, purchased services from...

  18. Income inequality: Implications and relevant economic policies

    Directory of Open Access Journals (Sweden)

    Arestis Philip

    2016-01-01

    Full Text Available The aim of this contribution is to discuss closely the implications of income inequality and the economic policies to tackle it, especially so in view of inequality being one of the main causes of the 2007/2008 international financial crisis and the “great recession” that subsequently emerged. Wealth inequality is also important in this respect, but the focus is on income inequality. Ever since the financial crisis and the subsequent “great recession”, inequality of income, and wealth, has increased and the demand for economic policy initiatives to produce a more equal distribution of income and wealth has become more urgent. Such reduction would help to increase the level of economic activity as has been demonstrated again more recently. A number of economic policy initiatives for this purpose will be the focus of this contribution.

  19. High Curie temperature Bi(1.85)Mn(0.15)Te3 nanoplates.

    Science.gov (United States)

    Cheng, Lina; Chen, Zhi-Gang; Ma, Song; Zhang, Zhi-dong; Wang, Yong; Xu, Hong-Yi; Yang, Lei; Han, Guang; Jack, Kevin; Lu, Gaoqing Max; Zou, Jin

    2012-11-21

    Bi(1.85)Mn(0.15)Te(3) hexagonal nanoplates with a width of ~200 nm and a thickness of ~20 nm were synthesized using a solvothermal method. According to the structural characterization and compositional analysis, the Mn(2+) and Mn(3+) ions were found to substitute Bi(3+) ions in the lattice. High-level Mn doping induces significant lattice distortion and decreases the crystal lattice by 1.07% in the a axis and 3.18% in the c axis. A high ferromagnetic state with a Curie temperature of ~45 K is observed in these nanoplates due to Mn(2+) and Mn(3+) ion doping, which is a significant progress in the field of electronics and spintronics.

  20. Unrelated business income tax: an update.

    Science.gov (United States)

    Fama, A J

    1984-02-01

    To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

  1. Relevance of a molecular tumour board (MTB) for patients' enrolment in clinical trials: experience of the Institut Curie.

    Science.gov (United States)

    Basse, Clémence; Morel, Claire; Alt, Marie; Sablin, Marie Paule; Franck, Coralie; Pierron, Gaëlle; Callens, Céline; Melaabi, Samia; Masliah-Planchon, Julien; Bataillon, Guillaume; Gardrat, Sophie; Lavigne, Marion; Bonsang, Benjamin; Vaflard, Pauline; Pons Tostivint, Elvire; Dubot, Coraline; Loirat, Delphine; Marous, Miguelle; Geiss, Romain; Clément, Nathalie; Schleiermacher, Gudrun; Kamoun, Choumouss; Girard, Elodie; Ardin, Maude; Benoist, Camille; Bernard, Virginie; Mariani, Odette; Rouzier, Roman; Tresca, Patricia; Servois, Vincent; Vincent-Salomon, Anne; Bieche, Ivan; Le Tourneau, Christophe; Kamal, Maud

    2018-01-01

    High throughput molecular screening techniques allow the identification of multiple molecular alterations, some of which are actionable and can be targeted by molecularly targeted agents (MTA). We aimed at evaluating the relevance of using this approach in the frame of Institut Curie Molecular Tumor Board (MTB) to guide patients with cancer to clinical trials with MTAs. We included all patients presented at Institut Curie MTB from 4 October 2014 to 31 October 2017. The following information was extracted from the chart: decision to perform tumour profiling, types of molecular analyses, samples used, molecular alterations identified and those which are actionable, and inclusion in a clinical trial with matched MTA. 736 patients were presented at the MTB. Molecular analyses were performed in 442 patients (60%). Techniques used included next-generation sequencing, comparative genomic hybridisation array and/or other techniques including immunohistochemistry in 78%, 51% and 58% of patients, respectively. Analyses were performed on a fresh frozen biopsy in 91 patients (21%), on archival tissue (fixed or frozen) in 326 patients (74%) and on both archival and fresh frozen biopsy in 25 patients (6%). At least one molecular alteration was identified in 280 analysed patients (63%). An actionable molecular alteration was identified in 207 analysed patients (47%). Forty-five analysed patients (10%) were enrolled in a clinical trial with matched MTA and 29 additional patients were oriented and included in a clinical trial based on a molecular alteration identified prior to the MTB analysis. Median time between date of specimen reception and molecular results was 28 days (range: 5-168). The implementation of an MTB at Institut Curie enabled the inclusion of 10% of patients into a clinical trial with matched therapy.

  2. Income, income inequality and youth smoking in low- and middle-income countries.

    Science.gov (United States)

    Li, David X; Guindon, G Emmanuel

    2013-04-01

    To examine the relationships between income, income inequality and current smoking among youth in low- and middle-income countries. Pooled cross-sectional data from the Global Youth Tobacco Surveys, conducted in low- and middle-income countries, were used to conduct multi-level logistic analyses that accounted for the nesting of students in schools and of schools in countries. A total of 169 283 students aged 13-15 from 63 low- and middle-income countries. Current smoking was defined as having smoked at least one cigarette in the past 30 days. Gross domestic product (GDP) per capita was our measure of absolute income. Contemporaneous and lagged (10-year) Gini coefficients, as well as the income share ratio of the top decile of incomes to the bottom decile, were our measures of income inequality. Our analyses reveal a significant positive association between levels of income and youth smoking. We find that a 10% increase in GDP per capita increases the odds of being a current smoker by at least 2.5%, and potentially considerably more. Our analyses also suggest a relationship between the distribution of incomes and youth smoking: youth from countries with more unequal distributions of income tend to have higher odds of currently smoking. There is a positive association between gross domestic product and the odds of a young person in a low- and middle-income country being a current smoker. Given the causal links between smoking and a wide range of youth morbidities, the association between smoking and income inequality may underlie a substantial portion of the health disparities observed that are currently experiencing rapid economic growth. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  3. 75 FR 25314 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Science.gov (United States)

    2010-05-07

    ... correction to a notice of the Community Volunteer Income Tax Assistance (VITA) Matching Grant Program, which... DEPARTMENT OF THE TREASURY Internal Revenue Service Community Volunteer Income Tax Assistance... notice of the availability of application packages for the 2011 Community Volunteer Income Tax Assistance...

  4. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Science.gov (United States)

    2010-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional... complied with all of the obligations imposed upon him by the income tax laws. In order to procure such a... to his income tax liability upon presentation to the district director for the internal revenue...

  5. AstroNet-II International Final Conference

    CERN Document Server

    Masdemont, Josep

    2016-01-01

    These are the proceedings of the "AstroNet-II International Final Conference". This conference was one of the last milestones of the Marie-Curie Research Training Network on Astrodynamics "AstroNet-II", that has been funded by the European Commission under the Seventh Framework Programme. The aim of the conference, and thus this book, is to communicate work on astrodynamics problems to an international and specialised audience. The results are presented by both members of the network and invited specialists. The topics include: trajectory design and control, attitude control, structural flexibility of spacecraft and formation flying. The book addresses a readership across the traditional boundaries between mathematics, engineering and industry by offering an interdisciplinary and multisectorial overview of the field.

  6. 26 CFR 1.1382-3 - Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.

    Science.gov (United States)

    2010-04-01

    ... deductions for exempt farmers' cooperatives. 1.1382-3 Section 1.1382-3 Internal Revenue INTERNAL REVENUE... Patrons § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives. (a) In general. (1) Section 1382(c) provides that in determining the taxable income of a farmers', fruit...

  7. 75 FR 4139 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-01-26

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  8. 76 FR 45004 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Science.gov (United States)

    2011-07-27

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax...

  9. 75 FR 62631 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-10-12

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  10. 75 FR 33895 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-06-15

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  11. 75 FR 47348 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-08-05

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  12. 75 FR 39332 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-07-08

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  13. 75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-09-10

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  14. 75 FR 25317 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-05-07

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  15. Corporate income taxation uncertainty and foreign direct investment

    OpenAIRE

    Zagler, Martin; Zanzottera, Cristiana

    2012-01-01

    This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

  16. Income Tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  17. IsoNose - Isotopic Tools as Novel Sensors of Earth Surfaces Resources - A new Marie Curie Initial Training Network

    Science.gov (United States)

    von Blanckenburg, Friedhelm; Bouchez, Julien; Bouman, Caludia; Kamber, Balz; Gaillardet, Jérôme; Gorbushina, Anna; James, Rachael; Oelkers, Eric; Tesmer, Maja; Ashton, John

    2015-04-01

    The Marie Curie Initial Training Network »Isotopic Tools as Novel Sensors of Earth Surfaces Resources - IsoNose« is an alliance of eight international partners and five associated partners from science and industry. The project is coordinated at the Helmholtz Centre Potsdam GFZ German Research Centre for Geosciences and will run until February 2018. In the last 15 years advances in novel mass-spectrometric methods have opened opportunities to identify "isotopic fingerprints" of virtually all metals and to make use of the complete information contained in these fingerprints. The understanding developed with these new tools will ultimately guide the exploitation of Earth surface environments. However, progress in bringing these methods to end-users depends on a multi transfer of knowledge between (1) isotope Geochemistry and Microbiology, Environmental Sciences (2), Economic Geology and (3) instrument developers and users in the development of user-friendly and new mass spectrometric methods. IsoNose will focus on three major Earth surface resources: soil, water and metals. These resources are currently being exploited to an unprecedented extent and their efficient management is essential for future sustainable development. Novel stable isotope techniques will disclose the processes generating (e.g. weathering, mineral ore formation) and destroying (e.g. erosion, pollution) these resources. Within this field the following questions will be addressed and answered: - How do novel stable isotope signatures characterize weathering processes? - How do novel stable isotope signatures trace water transport? - How to use novel stable isotope as environmental tracers? - How to use novel stable isotope for detecting and exploring metal ores? - How to improve analytical capabilities and develop robust routine applications for novel stable isotopes? Starting from the central questions mentioned above the IsoNose activities are organized in five scientific work packages: 1

  18. Curie point depth from spectral analysis of aeromagnetic data for geothermal reconnaissance in Afghanistan

    Science.gov (United States)

    Saibi, H.; Aboud, E.; Gottsmann, J.

    2015-11-01

    The geologic setting of Afghanistan has the potential to contain significant mineral, petroleum and geothermal resources. However, much of the country's potential remains unknown due to limited exploration surveys. Here, we present countrywide aeromagnetic data to estimate the Curie point depth (CPD) and to evaluate the geothermal exploration potential. CPD is an isothermal surface at which magnetic minerals lose their magnetization and as such outlines an isotherm of about 580 °C. We use spectral analysis on the aeromagnetic data to estimate the CPD spatial distribution and compare our findings with known geothermal fields in the western part of Afghanistan. The results outline four regions with geothermal potential: 1) regions of shallow Curie point depths (∼16-21 km) are located in the Helmand basin. 2) regions of intermediate depths (∼21-27 km) are located in the southern Helmand basin and the Baluchistan area. 3) Regions of great depths (∼25-35 km) are located in the Farad block. 4) Regions of greatest depths (∼35-40 km) are located in the western part of the northern Afghanistan platform. The deduced thermal structure in western Afghanistan relates to the collision of the Eurasian and Indian plates, while the shallow CPDs are related to crustal thinning. This study also shows that the geothermal systems are associated with complex magmatic and tectonic association of major intrusions and fault systems. Our results imply geothermal gradients ranging from 14 °C/km to 36 °C/km and heat-flow values ranging from 36 to 90 mW/m2 for the study area.

  19. 26 CFR 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the...

    Science.gov (United States)

    2010-04-01

    ... Section 1.863-3AT Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from the sale of personal property...

  20. Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion.

    Science.gov (United States)

    Yu, Zonghuo; Chen, Li

    2016-01-01

    Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn't be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn't improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the "Esterling paradox."

  1. Curie temperature and magnetic phase transition of nanostructured ultrathin Fe/GaAs (001). Size dependence and relevance of dipolar coupling

    Energy Technology Data Exchange (ETDEWEB)

    Meier, Roland

    2009-07-01

    In the present work the impact of lateral patterning of ultrathin ferromagnetic films down to the nanometer range on the magnetic phase transition has been investigated. In this respect on the one hand a size effect on the Curie temperature and, referring to that, the relevance of dipolar coupling were a matter of particular interest. On the other hand the characteristics of the critical behavior itself, becoming apparent by the accurate evaluation of the curvature shape of the magnetization as a function of temperature at T{sub c}, were analyzed with regard to potential and expected size effects. The investigation of similar nanostructures with respect to an effect on Curie temperature respectively phase transition may draw up a correlation. Therefore more than hundred samples were fabricated for this work extensively by means of MBE (Molecular Beam Epitaxy) and ESL (Electron Beam Epitaxy) methods, measured by MOKE (Magneto-Optical Kerr Effect) technique and systematically evaluated. (orig.)

  2. A Conditional Curie-Weiss Model for Stylized Multi-group Binary Choice with Social Interaction

    Science.gov (United States)

    Opoku, Alex Akwasi; Edusei, Kwame Owusu; Ansah, Richard Kwame

    2018-04-01

    This paper proposes a conditional Curie-Weiss model as a model for decision making in a stylized society made up of binary decision makers that face a particular dichotomous choice between two options. Following Brock and Durlauf (Discrete choice with social interaction I: theory, 1955), we set-up both socio-economic and statistical mechanical models for the choice problem. We point out when both the socio-economic and statistical mechanical models give rise to the same self-consistent equilibrium mean choice level(s). Phase diagram of the associated statistical mechanical model and its socio-economic implications are discussed.

  3. Geographical pattern analysis of income migration in the United States.

    Science.gov (United States)

    Plane, D A

    1999-01-01

    "How one conceptualises the impacts of migration depends on whether one takes the viewpoint of aggregate area-level income change, of per capita change, or of longer-term (future earnings) change. Several empirical analytical measures are proposed in order to conceptualise the various income impacts of migration.... [A] decomposition procedure is developed for examining how the changes in per capita income of states reflect three different income differentials: those between (a) in-migrants and 'stayers', (b) out-migrants and 'stayers', and (c) in-migrants and out-migrants. Examination of these measures, and of typologies based on them, highlights how income migration significantly and differentially impacts upon U.S. states. The methods are illustrated here in the context of an important new American data source: the 1993-94 migrant income data released by the U.S. Internal Revenue Service." excerpt

  4. Aquaponics Cultivation of Ipome Aquatica and the Peasant Financial Income of Cirata Cistern

    Directory of Open Access Journals (Sweden)

    Abel Gandhy

    2016-08-01

    Full Text Available The research paper analyzes the financial income of a poor community living around the Cirata cistern, in West Java, Indonesia, before and after the community employed the aquaponics strategy of planting ipomoea aquatica. Data are gathered from observation, interviews and statistical analysis of the incomes of community members. In addition, analysis of the data applies Net Present Value (NPV, Internal Rate of Return (IRR, and Payback Period (PP. The findings clearly demonstrate an increased annual income of more than 1.117.296 rupiah among those community members using the aquaponics strategy. Once the community has adjusted to professionally implementing this aquaponics strategy, it would be practically useful to invite investors to invest their capital to develop this area.   Keywords: aquaponics, financial income, West Java, internal rate of return, payback period

  5. Income inequality, poverty and crime across nations.

    Science.gov (United States)

    Pare, Paul-Philippe; Felson, Richard

    2014-09-01

    We examine the relationship between income inequality, poverty, and different types of crime. Our results are consistent with recent research in showing that inequality is unrelated to homicide rates when poverty is controlled. In our multi-level analyses of the International Crime Victimization Survey we find that inequality is unrelated to assault, robbery, burglary, and theft when poverty is controlled. We argue that there are also theoretical reasons to doubt that the level of income inequality of a country affects the likelihood of criminal behaviour. © London School of Economics and Political Science 2014.

  6. 22 CFR 226.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.24 Program income. (a) Recipients... organizations may not apply paragraph (b)(1) of this section, in accordance with § 226.82 of this part. (e...

  7. International outsourcing of medical research by high-income countries: changes from 1995 to 2005.

    Science.gov (United States)

    Belforti, Raquel K; Wall, Michal Sarah; Lindenauer, Peter K; Pekow, Penelope S; Rothberg, Michael B

    2010-02-01

    Medical research outsourcing provides a financial benefit to those conducting research and financial incentives to the developing countries hosting the research. Little is known about how frequently outsourcing occurs or the type of research that is outsourced. To document changes in medical research outsourcing over a 10-year period, we conducted a cross-sectional comparison of 3 medical journals: Lancet, The New England Journal of Medicine, and JAMA: The Journal of the American Medical Association in the last 6 months of 1995 and 2005. The main outcome measure was the 10-year change in proportion of studies including patients from low-income countries. We reviewed 598 articles. During the 10-year period, the proportion of first authors from low-income countries increased from 3% to 6% (P = 0.21), whereas studies with participants from low-income countries increased from 8% to 22% (P = Outsourcing of medical research seems to be increasing. Additional studies are required to know if subjects from low-income countries are being adequately protected.

  8. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Science.gov (United States)

    2010-04-01

    ... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

  9. 26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

  10. The removal of multi-Curie amounts of radon from a confined space by absorption on carbon beds

    International Nuclear Information System (INIS)

    Grumski, J.T.; Harmer, D.E.

    1988-01-01

    Two silos, designated as K-65, at the Feed Materials Production Center, Fernald, Ohio, contain from 1600 to 3800 curies of radium dispersed in sludges from the early days of uranium ore processing. Above the sludge bed in each silo, the confined air space has been found to contain up to 37 curies of radon in equilibrium with the radium-bearing material below. Preparations are now being made for treatment, stabilization, and disposal of these sludges. In this connection, it is necessary to open access ports occasionally to the atmosphere. To minimize releases of radon and to provide a significant reduction in personnel exposure, a radon adsorption system was designed and installed. It operates by pulling air from one side of the silo head-space, drawing it through calcium sulfate drying columns, then through activated carbon absorbers, and finally discharging it back into the opposite side of the silo. The circulation of the air is continued until the desired reduction in radon is achieved. Field experience with this system proved its effectiveness and established that it could be re-used after the initial charge of absorbed radon had decayed. It is believed that this is the largest scale application of adsorption of radon ever attempted

  11. 77 FR 25787 - Low Income Taxpayer Clinic Grant Program; Availability of 2013 Grant Application Package

    Science.gov (United States)

    2012-05-01

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Low Income Taxpayer Clinic Grant Program... Package and Guidelines (Publication 3319) for organizations interested in applying for a Low Income... nominal fee to low income taxpayers involved in tax controversies with the IRS, or inform individuals for...

  12. International Taxation and Cross-Border Banking

    OpenAIRE

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international ban...

  13. Effect of NAFTA on Mexico's Income Distribution in the Presence of Migration

    OpenAIRE

    Garduno-Rivera, Rafael

    2010-01-01

    This paper asks how NAFTA affected income distribution within Mexico considering changes in internal migration. Trade liberalization should theoretically increase the income of low-skilled workers in low-skilled labor-abundant developing countries. Thus, by increasing the wages of poorer workers, one might expect that trade will decrease income disparity. However, anecdotal evidence indicates that NAFTA increased the gap between rich and poor in Mexico. Understanding the distributional effect...

  14. 41 CFR 301-11.537 - Are income taxes to be withheld from the ITRA?

    Science.gov (United States)

    2010-07-01

    ... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Agency Responsibilities § 301-11.537 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal tax... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are income taxes to be...

  15. 41 CFR 301-11.637 - Are income taxes to be withheld from the ITRA?

    Science.gov (United States)

    2010-07-01

    ... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Agency Responsibilities § 301-11.637 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal tax... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are income taxes to be...

  16. Curie temperature variation in polycrystalline sodium-lithium niobate with various thermodynamic prehistory

    International Nuclear Information System (INIS)

    Pozdnyakova, I.V.; Reznichenko, L.A.

    2000-01-01

    The Curie temperature T C in the samples obtained by various methods is measured with the purpose of establishing the effect of the structure formation conditions (thermal prehistory) of the Na 1-x Li x NbO 3 ceramic samples by 0.015 ≤ x ≤ 0.0275 on the behavior of solid solutions in the external electrical field. It is established that essential dependence of the transition temperature shift in the electrical field and also in T C on the conditions of the solid solution preparation is observed in the (NaLi)NbO 3 system. The conclusion is made that hot pressing with increased high-temperature seasoning is the best method for obtaining the ceramics of the given composition in the area of antiferro-ferroelectrical transition [ru

  17. Declaration of income for 2005

    CERN Multimedia

    HR Department

    2006-01-01

    Information from the Legal Service and the HR Department Information for members of the personnel residing in France Following the introduction of the internal taxation of salaries and emoluments of members of the CERN personnel on 1st January 2005 (cf. Bulletin No. 48-49/2005), the French Finance Ministry has communicated the following information on the procedure for completing the 2005 declaration of income form, which must be returned by 31 May 2006 at the latest. All members of the personnel*) residing in France, whether or not they are of French nationality, are required to complete a declaration of income for 2005 according to the following instructions and to return a signed copy to their local tax office by 31 May 2006 at the latest. Members of the personnel should receive an income declaration form for 2005 at the beginning of May. Those who do not receive a form directly should obtain one from their local 'Centre des Impôts', Trésorerie' or 'Mairie', or download one from the Finance Ministry...

  18. Integrated care: a fresh perspective for international health policies in low and middle-income countries

    Directory of Open Access Journals (Sweden)

    Jean-Pierre Unger

    2006-09-01

    Full Text Available Purpose: To propose a social-and-democrat health policy alternative to the current neoliberal one. Context of case: The general failure of neoliberal health policies in low and middle-income countries justifies the design of an alternative to bring disease control and health care back in step with ethical principles and desired outcomes. Data sources: National policies, international programmes and pilot experiments—including those led by the authors—are examined in both scientific and grey literature. Case description: We call for the promotion of a publicly-oriented health sector as a cornerstone of such alternative policy. We define ‘publicly-oriented’ as opposed to ‘private-for-profit’ in terms of objectives and commitment, not of ownership. We classify development strategies for such a sector according to an organisation-based typology of health systems defined by Mintzberg. As such, strategies are adapted to three types of health systems: machine bureaucracies, professional bureaucracies and divisionalized forms. We describe avenues for family and community health and for hospital care. We stress social control at the peripheral level to increase accountability and responsiveness. Community-based, national and international sources are required to provide viable financing. Conclusions and discussion: Our proposed social-and-democrat health policy calls for networking, lobbying and training as a joint effort in which committed health professionals can lead the way.

  19. Trade Openness Effect on Income Inequality: Empirical Evidence from Indonesia

    Directory of Open Access Journals (Sweden)

    Lestari Agusalim

    2018-01-01

    Full Text Available This research analyzed the effect of international trade openness to income inequality in Indonesia using Vector Error Correction Model (VECM. The data used is the secondary data, which are the export-import value, gross domestic product (GDP, GDP per capita, open unemployment rate, and Gini index. The results of this study indicate that in the short term the trade openness has negative impact significantly on the income inequality. However, in the long-run, it does not show any significant effect in decreasing the income inequality rate. The impulse response function (IRF concluded that income inequality gives a positive response, except on the third year. Based on the forecast error variance decomposition (FEDV, the trade openness does not provide any significant contribution in effecting the income inequality in Indonesia, but economic growth does. Nevertheless, in long-term, the economic growth makes the income inequality getting worse than in the short-term.DOI: 10.15408/sjie.v7i1.5527

  20. 4th International Conference Nanotechnology and Nanomaterials

    CERN Document Server

    Yatsenko, Leonid

    2017-01-01

    This book presents some of the latest achievements in nanotechnology and nanomaterials from leading researchers in Ukraine, Europe, and beyond. It features contributions from participants in the 4th International Science and Practice Conference Nanotechnology and Nanomaterials (NANO2016) held in Lviv, Ukraine on August 24-27, 2016. The International Conference was organized jointly by the Institute of Physics of the National Academy of Sciences of Ukraine, Ivan Franko National University of Lviv (Ukraine), University of Tartu (Estonia), University of Turin (Italy), and Pierre and Marie Curie University (France). Internationally recognized experts from a wide range of universities and research institutions share their knowledge and key results on topics ranging from nanooptics, nanoplasmonics, and interface studies to energy storage and biomedical applications. Presents cutting-edge advances in nanocomposites and carbon and silicon-based nanomaterials for a wide range of engineering and medical applications Co...

  1. 3rd International Conference Nanotechnology and Nanomaterials

    CERN Document Server

    Yatsenko, Leonid

    2016-01-01

    This book presents some of the latest achievements in nanotechnology and nanomaterials from leading researchers in Ukraine, Europe, and beyond. It features contributions from participants in the 3rd International Science and Practice Conference Nanotechnology and Nanomaterials (NANO2015) held in Lviv, Ukraine on August 26-30, 2015. The International Conference was organized jointly by the Institute of Physics of the National Academy of Sciences of Ukraine, University of Tartu (Estonia), Ivan Franko National University of Lviv (Ukraine), University of Turin (Italy), Pierre and Marie Curie University (France), and European Profiles A.E. (Greece). Internationally recognized experts from a wide range of universities and research institutions share their knowledge and key results on topics ranging from nanooptics, nanoplasmonics, and interface studies to energy storage and biomedical applications. Presents cutting-edge advances in nanocomposites and carbon and silicon-based nanomaterials for a wide range of engine...

  2. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-02-28

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be held Tuesday...

  3. 26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

  4. Evaluation of an Intercultural Peer Training for Incoming Undergraduate Students at an International University in Germany

    Directory of Open Access Journals (Sweden)

    Karina K. Kedzior

    2015-09-01

    Full Text Available University education is increasingly becoming international. Therefore, it is important that universities prepare their new students for the challenges of an intercultural academic environment. The aim of the current study was to quantitatively evaluate the effectiveness of an intercultural peer-to-peer training offered to all new incoming students at Jacobs University Bremen, Germany. The training aims to facilitate the social and academic integration of students at this international university. A total of 117 first-year undergraduate students completed a pen-and-paper questionnaire with 47 items one semester (6 months after attending the intercultural training. The results suggest that participants liked the structure of the training and the use of senior students as peer trainers. It appears that the training improved the awareness of the effects of culture (own and other on the social life of students. However, the training was less adequate at preparing the participants for the student-centered academic culture at this university. In light of its cost-effectiveness, the intercultural training could be easily adopted for use at other universities as part of the campus-wide orientation activities. However, regardless of their culture, all new university students require more assistance to academically adapt to and succeed in multicultural classrooms.

  5. Proposta de caracterização da metodologia de ensino da cientista e educadora Marie Curie no início do século XX na "cooperativa de ensino"

    OpenAIRE

    Derossi, Ingrid Nunes

    2013-01-01

    O presente trabalho é uma proposta de caracterização da metodologia de ensino utilizada pela cientista e educadora Marie Curie em aulas experimentais de física, anotadas por uma de suas alunas no projeto educacional de uma “Cooperativa de Ensino” criado pela pesquisadora e alguns colegas da Universidade Sorbonne para ensinar a seus filhos. Publicado pela primeira vez em 2007 com o título Aulas de Marie Curie – Anotadas por Isabelle Chavannes em 1907 através da editora Edusp sob a responsabili...

  6. 26 CFR 301.6861-1 - Jeopardy assessments of income, estate, gift, and certain excise taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Jeopardy assessments of income, estate, gift..., Bankruptcy, and Receiverships Jeopardy § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain... that the assessment or collection of a deficiency in income, estate, gift, or chapter 41, 42, 43, or 44...

  7. Evolution and applications of radiochemical procedures. From Marie Curie to Darleane Hoffman

    International Nuclear Information System (INIS)

    Contis, E. T.; Rengan, K.

    1996-01-01

    Marie Curie carried out the first radiochemical separations which eventually lead to the discovery of polonium and radium, two new elements. Nearly a century later Darleane Hoffman and her collaborators are devising new radiochemical separation procedures for studying the chemical properties of newly discovered transactinide elements. Safety requirements as well as changes necessitated by fast decaying radionuclides have transformed the nature of radiochemical separations. Further, applications in a wide variety of areas such as analysis of trace elements in food to radioimmunoassay have broadened the use of radiochemical separations. Examples of some early, historically important, radiochemical separations are described in this article. In addition, recent trends in the use of radiochemical separations in neutron activation analysis, in dating applications, in fission product studies and in the study of transactinide elements are briefly described with specific examples. (author). 52 refs

  8. 76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-07-27

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, September 26, 2011, at 3 p.m...

  9. 75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-08-05

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, September 22, 2010, at 1 p.m. Eastern Time...

  10. The income elasticity of health care spending in developing and developed countries.

    Science.gov (United States)

    Farag, Marwa; NandaKumar, A K; Wallack, Stanley; Hodgkin, Dominic; Gaumer, Gary; Erbil, Can

    2012-06-01

    To date, international analyses on the strength of the relationship between country-level per capita income and per capita health expenditures have predominantly used developed countries' data. This study expands this work using a panel data set for 173 countries for the 1995-2006 period. We found that health care has an income elasticity that qualifies it as a necessity good, which is consistent with results of the most recent studies. Furthermore, we found that health care spending is least responsive to changes in income in low-income countries and most responsive to in middle-income countries with high-income countries falling in the middle. Finally, we found that 'Voice and Accountability' as an indicator of good governance seems to play a role in mobilizing more funds for health.

  11. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  12. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Science.gov (United States)

    2010-04-01

    ... provisions, including penalties, as are applicable to fiduciaries in the case of the income tax of other... taxable income by organizations subject to the tax on such income, see section 6012, paragraph (e) of § 1... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Provisions generally applicable to the tax on...

  13. Models of consumer behavior of households depending on the income level

    Directory of Open Access Journals (Sweden)

    Melnikova A.S.

    2016-11-01

    Full Text Available the consumer behavior of households is defined by a complex of internal and external factors: income of the population, motives and incentives of behavior, behavioral norms and personal preferences. As the example of structure analysis of the income and expenses of households of Sverdlovsk region during research models of consumer behavior of households are allocated, characteristics and structure of the population depending on their welfare are allocated. Author's approach allows forecasting of the consumer market, proceeding from the socio-economic factors forming the level of the population income in the region.

  14. Student-Athletes as Employees: Income Tax Consequences.

    Science.gov (United States)

    Judge, William J.

    1986-01-01

    Courts have employed contract principles and workman's compensation theory in certain cases finding a student-athlete an employee of the institution. Should this impression be expanded and gain widespread judicial acceptance, the Internal Revenue Service could require the inclusion of scholarship amounts in the recipient's gross income.…

  15. The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms

    NARCIS (Netherlands)

    Huizinga, H.P.; Nielsen, S.B.

    1996-01-01

    This paper investigates the scope for international coordination of capital income and profit taxation.The paper considers a world of many symmetric countries where public goods are financed by taxes on capital income and on profits.In the open economy, the authorities have at their disposal a

  16. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-04-20

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  17. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-06-02

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  18. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-06-15

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  19. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Science.gov (United States)

    2011-01-12

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  20. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-09-14

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, October 24, 2011, at 3 p.m. Eastern Time...

  1. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-02-19

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  2. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-03-31

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  3. 75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-10-12

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, November 24, 2010, at 1 p.m. Eastern Time via...

  4. 75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-07-08

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, August 25, 2010, at 1 p.m. Eastern Time via...

  5. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Science.gov (United States)

    2010-04-13

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  6. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-10-13

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, November 28, 2011, at 3 p.m. Eastern Time...

  7. 76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-06-24

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Monday, August 22, 2011, at 3 p.m. Eastern Time via...

  8. 75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-09-10

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, October 27, 2010, at 1:00 p.m. Eastern Time...

  9. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-02-03

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, March 28, 2011, at 2 p.m., Eastern...

  10. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-05-07

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  11. Collecting the tax on Income from Investments and Income Statement

    OpenAIRE

    Raluca Andreea MIHALACHE

    2015-01-01

    Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...

  12. Characterization of mechano-thermally synthesized Curie temperature-adjusted La0.8Sr0.2MnO3 nanoparticles coated with (3-aminopropyl) triethoxysilane

    International Nuclear Information System (INIS)

    Salili, S.M.; Ataie, A.; Barati, M.R.; Sadighi, Z.

    2015-01-01

    This research aimed to synthesize nanostructured strontium-doped lanthanum manganite, La 0.8 Sr 0.2 MnO 3 (LSMO), with its Curie temperature (T c ) adjusted to the therapeutic range, through a mechanothermal route. In order to investigate the effect of heat treatment temperature and duration on the resulting crystallite size, morphology, magnetic behavior and Curie temperature, the starting powder mixture was milled in a planetary ball mill before being subsequently heat treated at distinct temperatures for different time lengths. The composition, morphology, and magnetic behavior were characterized using X-ray diffraction (XRD), scanning electron microscopy (SEM), transmission electron microscopy (TEM), high resolution transmission electron microscopy (HRTEM), selected area electron diffraction (SAED) and vibrating sample magnetometer (VSM). In addition, magnetic properties were further investigated using an alternating current (AC) susceptometer and thermo-magnetic analyzer. 20 h of milling produced a crystallite size reduction leading to a decrease in the heat treatment temperature of LSMO synthesis to 800 °C. Moreover, SEM analysis has shown the morphology of a strong agglomeration of fine nanoparticles. HRTEM showed clear lattice fringes of high crystallinity. The mean crystallite and particle size of 20-hour milled sample heat treated at 1100 °C for 10 h are relatively 69 and 100 nm, respectively. The VSM data at room temperature, indicated a paramagnetic behavior for samples heat treated at 800 °C. However, by increasing heat treatment temperature to 1100 °C, LSMO indicates a ferromagnetic behavior with well-adjusted Curie temperature of 320 K, suitable for hyperthermia applications. Also, reentrant spin glass (RSG) behavior has been found in heat treated samples. The particles are coated with (3-aminopropyl) triethoxysilane (APTES) for biocompatibility purposes; Fourier transform infrared spectroscopy (FTIR) and thermo-gravimetric analysis (TGA) are

  13. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Science.gov (United States)

    2010-03-12

    ... Earned Income Tax Credit Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... Advocacy Panel Earned Income Tax Credit Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to...

  14. International migration desires related to subjective well-being

    OpenAIRE

    Cai, Ruohong; Esipova, Neli; Oppenheimer, Michael; Feng, Shuaizhang

    2014-01-01

    Previous research on the determinants of international migration has largely focused on objective factors, such as income. We instead use subjective well-being (SWB) to explain international migration desires, an expressed willingness to migrate. We find that individuals with higher SWB have lower international migration desires. At the individual level, the SWB-migration relationship appears to be more robust than the income-migration relationship. At the country level, national average SWB ...

  15. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    OpenAIRE

    Jônatas de Pessoa Alburquerque Martins; Jackeline Lucas Souza

    2014-01-01

    To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied t...

  16. Global income-related inequalities in HIV testing.

    Science.gov (United States)

    Larose, Auburn; Moore, Spencer; Harper, Sam; Lynch, John

    2011-09-01

    Voluntary counseling and testing (VCT) is an important prevention initiative in reducing HIV/AIDS transmission. Despite current global prevention efforts, many low- and middle-income countries continue reporting low VCT levels. Little is known about the association of within- and between-country socioeconomic inequalities and VCT. Based on the 'inverse equity hypothesis,' this study examines the degree to which low socioeconomic groups in developing countries are disadvantaged in VCT. Using recently released data from the 2002 to 2003 World Health Survey (WHS) for 106 705 individuals in 49 countries, this study used multilevel logistic regression to examine the association of individual- and national-level factors with VCT, and whether national economic development moderated the association between individual income and VCT. Individual income was based on country-specific income quintiles. National economic development was based on national gross domestic product per capita (GDP/c). Effect modification was evaluated with the likelihood ratio test (G(2)). Individuals eligible for the VCT question of the WHS were adults between the ages of 18-49 years; women who had given birth in the last 2 years were excluded from this question. VCT was more likely among higher income quintiles and in countries with higher GDP/c. GDP/c moderated the association between individual income and VCT whereby relative income differences in VCT were greater in countries with lower GDP/c (G(2)= 9.21; P= 0.002). Individual socio-demographic characteristics were also associated with the likelihood of a person having VCT. Relative socioeconomic inequalities in VCT coverage appear to decline when higher SES groups reach a certain level of coverage. These findings suggest that changes to international VCT programs may be necessary to moderate the relative VCT differences between high- and low-income individuals in lower GDP/c nations.

  17. Income Inequality in Rural India: Decomposing the Gini by Income Sources

    OpenAIRE

    Mehtabul Azam; Abusaleh Shariff

    2011-01-01

    This paper examines income inequality in rural India in 1993 and 2005. It attempts to ascertain the contribution of different income sources to overall income inequality, and change in their relative importance between 1993 and 2005 through decomposition of Gini coefficient. The paper finds that income inequality has increased between 1993 and 2005. Agriculture income continues to contribute majorly in total income and income inequality; however its share in total income and total income ineq...

  18. 26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL... Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of amounts in gross...

  19. Income inequality, individual income, and mortality in Danish adults

    DEFF Research Database (Denmark)

    Osler, Merete; Prescott, Eva; Grønbaek, Morten

    2002-01-01

    To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors.......To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors....

  20. Stress-induced Curie temperature increase in the Fe{sub 64}Ni{sub 36} invar alloy

    Energy Technology Data Exchange (ETDEWEB)

    Gorria, Pedro; Martinez-Blanco, David; Blanco, Jesus A. [Departamento de Fisica, Universidad de Oviedo (Spain); Boada, Roberto; Chaboy, Jesus [ICMA and Departamento de Fisica de la Materia Condensada, CSIC - Universidad de Zaragoza (Spain); Fernandez-Martinez, Alejandro [LGIT, University of Grenoble and CNRS, Maison des Geosciences, Grenoble (France); Institut Laue-Langevin, Grenoble (France); Garbarino, Gaston; Castro, German R.; Mezouar, Mohamed [European Synchrotron Radiation Facility (ESRF), Grenoble (France); Smith, Ronald I. [ISIS Facility, RAL, Chilton, Didcot, Oxon (United Kingdom); Alonso, J.I.G. [Department of Physical and Analytical Chemistry, University of Oviedo (Spain); Hernando, Antonio [Instituto de Magnetismo Aplicado, UCM-ADIF-CSIC, Madrid (Spain)

    2009-05-15

    Structural and magnetic changes on invar Fe{sub 64}Ni{sub 36} alloy (T{sub C}=500 K) produced by mechanical milling followed by heating up to 1073 K, were investigated by neutron diffraction, magnetization measurements, X-ray diffraction under high pressures and X-ray absorption at both Fe and Ni K-edges. We argue that the strain induced in the Fe{sub 64}Ni{sub 36} material after this treatment mainly affects the Fe sites due to the magnetovolume coupling, the most notorious feature being the increase of the Curie temperature ({delta}T{sub C}=70 K). (copyright 2009 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim) (orig.)

  1. Stress-induced large Curie temperature enhancement in Fe(sub 64)Ni(sub 36) Invar alloy.

    Energy Technology Data Exchange (ETDEWEB)

    Gorria, P.; Martinez-Blanco, D.; Perez, M. J.; Blanco, J. A.; Hernando, A.; Laguna-Marco, M. A.; Haskel, D.; Souza-Neto, N. M.; Xmith, R. I.; Marshall, W. G.; Garbarino, G.; Mezouar, M.; Fernandez-Martinez, A.; Chaboy, J.; Fernandez Barquin, L.; Rodriguez Castrillon, J. A.; Moldovan, M.; Garcia Alonso, J. I.; Zhang, J.; Llobet, A.; Jiang, J. S.; Univ. de Oviedo; Inst. de Magnetismo Aplicado; ISIS Facility; ESRF; Univ.Grenoble and CNRS; CSIC-Univ. de Zaragoza; Univ. de Cantabria; LANL

    2009-01-01

    We have succeeded in increasing up to 150 K the Curie temperature in the Fe{sub 64}N{sub 36}6 invar alloy by means of a severe mechanical treatment followed by a heating up to 1073 K. The invar behavior is still present as revealed by the combination of magnetic measurements with neutron and x-ray techniques under extreme conditions, such as high temperature and high pressure. The proposed explanation is based in a selective induced microstrain around the Fe atoms, which causes a slight increase in the Fe-Fe interatomic distances, thus reinforcing ferromagnetic interactions due to the strong magnetoelastic coupling in these invar compounds.

  2. Effect of Tariff Liberalization on Mexico’s Income Distribution in the presence of Migration

    OpenAIRE

    Garduno-Rivera, Rafael; Baylis, Katherine R.

    2012-01-01

    This paper studies how the North American Free Trade Agreement (NAFTA) affected income distribution within Mexico given internal migration. In low-skilled labor-abundant developing countries, trade liberalization should theoretically increase the income of low-skilled workers, decreasing income disparity. However, anecdotal evidence indicates that NAFTA increased the gap between rich and poor in Mexico, and empirical evidence is mixed (Chiquiar, 2005; Nicita, 2009; Hanson, 2007). Because trad...

  3. Associations of income with self-reported ill-health and health resources in a rural community sample of Austria.

    Science.gov (United States)

    Freidl, W; Stronegger, W J; Rásky, E; Neuhold, C

    2001-01-01

    Three levels of health indicators (1) self-reported ill-health, (2) internal health resources, and (3) external health resources were analysed in relation to a four-category house-hold income distribution in order to describe possible social gradients. The particular aim of this study was to obtain information on the association of income data with self-reported ill-health. This cross-sectional study was based on a health survey. The sample represents around 10% of the rural population of some communities in Styria, randomly selected from the population registry. Interview data was collected from 3781 participants aged 15 years and older, 1559 males and 2222 females. The results show that individuals from lower house-hold income classes are disadvantaged with regard to indicators of ill-health, internal and external health resources. Overall, the link between low income and poor health is highly consistent within our data. Considering our results we conclude that internal and external health resources are as unequally distributed over income levels as health outcome indicators.

  4. The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

    Science.gov (United States)

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2010-01-01

    Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

  5. Corporate income tax and the international challenge

    Directory of Open Access Journals (Sweden)

    Folkvord Benn

    2014-11-01

    Full Text Available Although globalization has contributed immensely to growth and prosperity around the world, it is a growing challenge for tax policy makers. Globalization and greater mobility of tax bases increase the relative importance of taxes in corporations’ investment decisions. The combination of highly mobile capital, inadequacies in existing tax laws and a total change of international business environment have led to the fundamental problem in international tax law labeled by the OECD as the problem of BEPS (Base Erosion and Profit Shifting, along with severe competition among countries to attract investments and business activities. These challenges are the topic for the 2014 seminar of the Nordic Tax Research Council. Based on the Nordic national reports we discuss these challenges

  6. Stress and annealing induced changes in the Curie temperature of amorphous and nanocrystalline FeZr and FeNb based alloys

    International Nuclear Information System (INIS)

    Gorria, P.; Orue, I.; Fernandez-Gubieda, M.L.; Plazaola, F.; Zabala, N.; Barandiaran, J.M.

    1996-01-01

    The stress and annealing dependence of the Curie temperature in FeZrBCu alloys is presented. A change of about 50 /GPa has been observed. The change in amorphous matrix composition upon crystallization produces an expected increase in T C (about 200 C) which is similar to the experimentally observed increase. This behaviour is opposite to that observed in Fe-Nb based alloys. (orig.)

  7. Income inequality revisited 60 years later: Piketty vs Kuznets

    Directory of Open Access Journals (Sweden)

    Ivan Lyubimov

    2017-03-01

    Full Text Available This paper compares two popular views on the evolution of income inequality. The article by Simon Kuznets, which was published in American Economic Review in 1955, considers inequality as a byproduct of economic growth and suggests that a relatively rich economy should also be less unequal. In contrast, Thomas Piketty indicates that inequality is progressing, and an internationally coordinated policy is required to bring inequality under control. My paper applies the arguments of Kuznets and Piketty to the problem of income inequality in modern Russia.

  8. Embedding international migration: the response of Bolivian local governments and NGOs to international migraton.

    NARCIS (Netherlands)

    Nijenhuis, G.

    2010-01-01

    International migration is an integral part of the lives of many people in the South, and many households add remittances to their income in order to finance the daily costs of living that cannot be met by their traditional source of income. In the literature, a debate has emerged on the impacts

  9. Peripherality, income inequality, and life expectancy: revisiting the income inequality hypothesis.

    Science.gov (United States)

    Moore, Spencer

    2006-06-01

    Recent criticisms of the income inequality and health hypothesis have stressed the lack of consistent significant evidence for the stronger effects of income inequality among rich countries. Despite such criticisms, little attention has been devoted to the income-based criteria underlying the stratification of countries into rich/poor groups and whether trade patterns and world-system role provide an alternative means of stratifying groups. To compare income-based and trade-based criteria, 107 countries were grouped into four typologies: (I) high/low income, (II) OECD membership/non-membership, (III) core/non-core, and (IV) non-periphery/periphery. Each typology was tested separately for significant differences in the effects of income inequality between groups. Separate group comparison tests and regression analyses were conducted for each typology using Rodgers (1979) specification of income, income inequality, and life expectancy. Interaction terms were introduced into Rodgers specification to test whether group classification moderated the effects of income inequality on health. Results show that the effects of income inequality are stronger in the periphery than non-periphery (IV) (-0.76 vs -0.23; P income inequality and population health have assumed (i) income differences between countries best capture global stratification and (ii) the negative effects of income inequality are stronger in high-income countries. However, present findings emphasize (i) the importance of measuring global stratification according to trading patterns and (ii) the strong, negative effects of income inequality on life expectancy among peripheral populations.

  10. The adoption of ‘International Accounting Standard (IAS 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

    Directory of Open Access Journals (Sweden)

    Prem W.S. Yapa

    2015-09-01

    Full Text Available This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits, including increases of foreign investment and equity cost reductions; and stakeholder confidence has been eroded by the complex harmonising of principles-based ‘fair value’ requirements. Debate continues on the application of IFRS regarding standards on financial instruments, real estate and agriculture. Our qualitative research methodology of survey uses institutional theory and stakeholder theory for analysis. The second stage posits further research for IAS12 Income Taxes, given accounting standards are one starting point for tax compliance, and that income taxes form part of financial statements. A test questionnaire was prepared and industry respondents were asked questions on the extent of IAS12’s challenges to practitioners in Australia.

  11. 26 CFR 31.3401(a)(5)-1 - Remuneration for services for foreign government or international organization.

    Science.gov (United States)

    2010-04-01

    ... government or international organization. 31.3401(a)(5)-1 Section 31.3401(a)(5)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31...

  12. Impact of practice and of technical modifications on acute morbidity after prostate curie-therapy; Impact de l'experience et des modifications techniques sur la morbidite aigue apres curietherapie de prostate

    Energy Technology Data Exchange (ETDEWEB)

    Le Fur, E.; Malhaire, J.P.; Pradier, O. [CHU Morvan, Brest (France); Valeri, A. [CHU Cavale-Blanche, Brest (France)

    2011-10-15

    Based on a cohort of 150 patients treated by curie-therapy for a prostate cancer, the authors report the analysis of the influence of some technical modifications (use of an automatic stepper at the beginning of a second period, and of a high frequency echographic probe during a third period) on the urinary toxicity. This toxicity has been assessed by using the urinary retention rate, and the difference between the maximum and initial International Prostate Symptom Score (IPPS). Rectal morbidity has been scaled according to a modified Radiation Therapy Oncology Group (RTOG) scale. It appears that the occurrence of urinary retention after prostate radiotherapy decreases with practice and use of the automatic stepper. It seems that there is no impact on urinary morbidity (urinary retention excluded) nor on rectal morbidity. Short communication

  13. A means of improving public health in low- and middle-income countries? Benefits and challenges of international public-private partnerships.

    Science.gov (United States)

    Kostyak, L; Shaw, D M; Elger, B; Annaheim, B

    2017-08-01

    In the last two decades international public-private partnerships have become increasingly important to improving public health in low- and middle-income countries. Governments realize that involving the private sector in projects for financing, innovation, development, and distribution can make a valuable contribution to overcoming major health challenges. Private-public partnerships for health can generate numerous benefits but may also raise some concerns. To guide best practice for public-private partnerships for health to maximize benefits and minimize risks, the first step is to identify potential benefits, challenges, and motives. We define motives as the reasons why private partners enter partnerships with a public partner. We conducted a systematic review of the literature using the PRISMA guidelines. We reviewed the literature on the benefits and challenges of public-private partnerships for health in low- and middle-income countries provided by international pharmaceutical companies and other health-related companies. We provide a description of these benefits, challenges, as well as of motives of private partners to join partnerships. An approach of systematic categorization was used to conduct this research. We identified six potential benefits, seven challenges, and three motives. Our main finding was a significant gap in the available academic literature on this subject. Further empirical research using both qualitative and quantitative approaches is required. From the limited information that is readily available, we conclude that public-private partnerships for health imply several benefits but with some noticeable and crucial limitations. In this article, we provide a description of these benefits and challenges, discuss key themes, and conclude that empirical research is required to determine the full extent of the challenges addressed in the literature. Copyright © 2017 The Royal Society for Public Health. Published by Elsevier Ltd. All rights

  14. Improving the income taxation of the resource sector in Canada

    International Nuclear Information System (INIS)

    2003-03-01

    In October 2000, the Government of Canada announced a reduction in the general statutory rate or corporate income tax, from 28 to 21 per cent over 5 years. The reduction applied to the most highly taxed sectors, including services, but not to manufacturing and processing. The reduction did not apply to income from the non-renewable resource sector which was subject to a sector-specific income tax provision. In 2003, the government expressed an interest to extend the lower tax rate to resource income, and phase it in over a 5 year period. The proposed change is expected to improve the international competitiveness of the Canadian resource sector, particularly in relation to the United States. A common statutory rate of corporate income tax for all sectors promotes the efficient development of Canada's natural resource base. The proposed new structure is simple to administer and sends clear signals to investors. The 2003 federal budget also proposed the elimination of the federal capital tax over a 5 year period in order to strengthen the Canadian tax advantage for investment. 2 tabs., 3 figs

  15. Aggregate Production Function and Income Identity - Empirical Analysis

    Czech Academy of Sciences Publication Activity Database

    Čadil, J.; Vltavská, K.; Krejčí, I.; Hartman, David; Brabec, Marek

    2017-01-01

    Roč. 6, č. 1 (2017), s. 1-17 ISSN 1804-9796 Institutional support: RVO:67985807 Keywords : aggregate production function * income identity * capital services * labour services Subject RIV: BB - Applied Statistics, Operational Research OBOR OECD: Statistics and probability http://www.iises.net/international-journal-of- economic -sciences/publication-detail-1223

  16. Potential problems from shipment of high-curie content contact-handled transuranic (CH-TRU) waste to WIPP

    International Nuclear Information System (INIS)

    Neill, R.H.; Channell, J.K.

    1983-08-01

    There are about 1000 drums of contact-handled transuranic (CH-TRU) wastes containing more than 100 Ci/drum of Pu-238 that are stored at the Savannah River Plant and at the Los Alamos National Laboratory. Studies performed at DOE laboratories have shown that large quantities of gases are generated in stored drums containing 100 Ci of 238 Pu. Concentrations of hydrogen gas in the void space of the drums are often found to be high enough to be explosive. None of the analyses in the DOE WIPP Final Environmental Impact Statement, Safety Analysis Report, and Preliminary Transportation Analysis have considered the possibility that the generation of hydrogen gas by radiolysis may create an explosive or flammable hazard that could increase the frequency and severity of accidental releases of radionuclides during transportation or handling. These high 238 Pu concentration containers would also increase the estimated doses received by individuals and populations from transportation, WIPP site operations, and human intrusion scenarios even if the possibility of gas-enhanced releases is ignored. The WIPP Project Office has evaluated this effect on WIPP site operations and is suggesting a maximum limit of 140 239 Pu equivalent curies (P-Ci) per drum so that postulated accidental off-site doses will not be larger than those listed in the FEIS. The TRUPACT container, which is being designed for the transportation of CH-TRU wastes to WIPP, does not appear to meet the Nuclear Regulatory Commission regulations requiring double containment for the transportation of plutonium in quantities >20 Ci. A 20 alpha Ci/shipment limit would require about 200,000 shipments for the 4 million curies of alpha emitters slated for WIPP

  17. Cultural similarity and international trade in a panel of nations

    Directory of Open Access Journals (Sweden)

    E-G Hwang

    2014-07-01

    Full Text Available Using a gravity model and the data of a panel of eight nations, we present evidence that supports the views that geographical influence on trade had increased from 1985 to 1997. In both years, linguistic influence on trade is found to exist in export but not in import. The estimated results show a positive relation between religious similarity and international trade for the year 1985 but not for the year 1997. However, there is an indication that, for 1997, the religious dissimilarity tends to discourage international trade with low-income countries and regions and to encourage international trade with high-income countries. We also find that, for low-income trade partners, religious dissimilarity retards imports more than exports; by contrast, for high-income trade partners, it encourages exports more than imports.

  18. Outstanding challenges for rotavirus vaccine introduction in low-income countries

    DEFF Research Database (Denmark)

    Ustrup, Marte; Madsen, Lizell B; Bygbjerg, Ib C

    2011-01-01

    Rotavirus infections are the most common cause of severe diarrhoea in children worldwide. Two internationally licensed rotavirus vaccines have proven to be efficacious in middle and high-income countries and they could potentially be valuable tools for the prevention of rotavirus....... There is also a need for political commitment to prevent rotavirus infections as well as a need for an overall strengthening of the health systems in low-income countries. If these challenges were met, rotavirus vaccination could substantially improve child health and survival from rotavirus...

  19. Assessing income redistributive effect of health financing in Zambia.

    Science.gov (United States)

    Mulenga, Arnold; Ataguba, John Ele-Ojo

    2017-09-01

    Ensuring an equitable health financing system is a major concern particularly in many developing countries. Internationally, there is a strong debate to move away from excessive reliance on direct out-of-pocket (OOP) spending towards a system that incorporates a greater element of risk pooling and thus affords greater protection for the poor. This is a major focus of the move towards universal health coverage (UHC). Currently, Zambia with high levels of poverty and income inequality is implementing health sector reforms for UHC through a social health insurance scheme. However, the way to identify the health financing mechanisms that are best suited to achieving this goal is to conduct empirical analysis and consider international evidence on funding universal health systems. This study assesses, for the first time, the progressivity of health financing and how it impacts on income inequality in Zambia. Three broad health financing mechanisms (general tax, a health levy and OOP spending) were considered. Data come from the 2010 nationally representative Zambian Living Conditions and Monitoring Survey with a sample size of 19,397 households. Applying standard methodologies, the findings show that total health financing in Zambia is progressive. It also leads to a statistically significant reduction in income inequality (i.e. a pro-poor redistributive effect estimated at 0.0110 (p taxes (0.0101 (p taxes. This points to areas where government policy may focus in attempting to reduce the high level of income inequality and to improve equity in health financing towards UHC in Zambia. Copyright © 2017 Elsevier Ltd. All rights reserved.

  20. 26 CFR 31.3121(b)(15)-1 - Services in employ of international organization.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services in employ of international... OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal...

  1. Exploring Variation in Glycemic Control Across and Within Eight High-Income Countries

    DEFF Research Database (Denmark)

    Charalampopoulos, Dimitrios; Hermann, Julia M; Svensson, Jannet

    2018-01-01

    OBJECTIVE: International studies on childhood type 1 diabetes (T1D) have focused on whole-country mean HbA1c levels, thereby concealing potential variations within countries. We aimed to explore the variations in HbA1c across and within eight high-income countries to best inform international ben...

  2. 26 CFR 1.42-2 - Waiver of requirement that an existing building eligible for the low-income housing credit was...

    Science.gov (United States)

    2010-04-01

    ... Revenue Service shall be filed with the taxpayer's Federal income tax return for the first taxable year... eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer. 1.42-2 Section 1.42-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  3. The Basic Income (Proposal Story and Its Context in Slovenia

    Directory of Open Access Journals (Sweden)

    Valerija Korošec

    2014-07-01

    Full Text Available A story of a personal experience serves as a basis for reflection on why has the idea of a universal basic income has become the raison d'être of the organization Section for the Promotion of UBI in Slovenia (of about 20 people, its international alliances and actions, as well as the promotion of the Basic Income idea within the Slovenian society. Serving this aim is the description of the context of Basic Income idea development in terms of government office, state administration, university, the poverty industry and politics. In trying to understand the functioning of the society (state, civil society during the paradigmatic shift from industrial to post-industrial society we have to understand why things happen the way they happen.

  4. 26 CFR 1.1441-8 - Exemption from withholding for payments to foreign governments, international organizations...

    Science.gov (United States)

    2010-04-01

    ... foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements. 1.1441-8 Section 1.1441-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens...

  5. An investigation on relationship between residual income and internal and external performance measures

    Directory of Open Access Journals (Sweden)

    Hesam Daryani

    2012-09-01

    Full Text Available During the past few years, there have been growing interest in learning the relationship between residual income and other financial figures such as dividend per share, market value and operating cash flow. The proposed study of this paper gathers the financial information of all listed firms traded in Tehran Stock Exchange over the period of 2007-2011. We only concentrate on listed companies whose fiscal years started from March to May of each year. The other criterion associated with the proposed study of this paper is that shares of the selected firms must have been active during period of study and there must be no change in their fiscal calendar. The study does not include the shares of holdings, banks, insurance firms. Finally, the information of the firms must be available for course of study. The study uses two regressions analysis and examines five hypotheses including the relationship between residual income and other factors including dividend per share, value added operating cash flow, value added cash flow, market cap and market value added. Using two regression models, all these hypotheses are investigated and the results of the survey confirm a meaningful relationship between residual income and dividend per share, value added operating cash flow, value added cash flow. However, the results of the second model do not confirm the last two hypotheses.

  6. Stateless Income

    OpenAIRE

    Edward D Kleinbard

    2012-01-01

    This paper and its companion, The Lessons of Stateless Income, together comprehensively analyze the tax consequences and policy implications of the phenomenon of “stateless income.” Stateless income comprises income derived for tax purposes by a multinational group from business activities in a country other than the domicile of the group’s ultimate parent company, but which is subject to tax only in a jurisdiction that is not the location of the customers or the factors of production through...

  7. International Taxation and Cross-Border Banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI.

  8. 26 CFR 31.3306(c)(16)-1 - Services in employ of international organization.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services in employ of international... OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code...

  9. 26 CFR 1.863-3A - Income from the sale of personal property derived partly from within and partly from without the...

    Science.gov (United States)

    2010-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1.863-3A Income from the sale...) General—(1) Classes of income. Income from the sale of property to which paragraph (b) (2) and (3) of § 1...

  10. 26 CFR 1.512(a)-5T - Questions and answers relating to the unrelated business taxable income of organizations...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Questions and answers relating to the unrelated... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.512(a)-5T Questions and answers relating to the unrelated business taxable...

  11. Internal migration in the USSR: 1897-1926.

    Science.gov (United States)

    Leasure, J W; Lewis, R A

    1967-06-01

    The purpose of this study is to describe and to analyze internal migration in the USSR primarily by the use of data from the 1926 census of the USSR. The article is divided into two parts. The first is devoted to a description of the aggregate and regional migration patterns based on place-of-birth data. The second is an analysis of these migration patterns, primarily in terms of economic differentials by guberniya. Because only limited income data are available for the period around1926 and because other economic data are scarce or unusable owing to boundary changes, census data on labor force distribution, literacy, and urbanization are used as substitute variables to approximate income differences.Migrationis a complex phenomenon related to a host of factors. The present study does not presume fully to explain migration in the USSR, but it does attempt to isolate differences in income and to relate these to the internal migration that occurred during this period. As a result of processing and analyzing an extensive array of data, we have shown that differences in income, derived indirectly from a variety of data, are closely related to internal migration in the USSR in the period prior to the 1926 census. There were striking similarities in respect to internal migration between the period prior to the 1897 census and the period prior to the1926 census. The chief areas of out-migration and in-migration were roughly the same,and migrants in both periods moved primarily to areas of higher income.

  12. 75 FR 4140 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-01-26

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION... Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public... Advocacy Panel Earned Income Tax Credit Project Committee will be held Wednesday, February 24, 2010, at 1 p...

  13. Improving Income Positions of Primary Producers in International Marketing Channels: The Lake Victoria-EU Nile Perch Case

    NARCIS (Netherlands)

    Kambewa, E.; Ingenbleek, P.T.M.; Tilburg, van A.

    2008-01-01

    Although fair distribution of incomes within marketing channels and systems receives increasing attention in companies¿ corporate social responsibility policies, the marketing literature offers few insights that may be helpful to initiate projects that improve incomes of primary producers in

  14. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Science.gov (United States)

    2010-04-01

    ... estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable... paid during the taxable year, and the net capital gain is excluded in computing real estate investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and...

  15. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No.18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  16. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No. 18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  17. Domestic and donor financing for tuberculosis care and control in low-income and middle-income countries: an analysis of trends, 2002-11, and requirements to meet 2015 targets.

    Science.gov (United States)

    Floyd, Katherine; Fitzpatrick, Christopher; Pantoja, Andrea; Raviglione, Mario

    2013-08-01

    Progress in tuberculosis control worldwide, including achievement of 2015 global targets, requires adequate financing sustained for many years. WHO began yearly monitoring of tuberculosis funding in 2002. We used data reported to WHO to analyse tuberculosis funding from governments and international donors (in real terms, constant 2011 US$) and associated progress in tuberculosis control in low-income and middle-income countries between 2002 and 2011. We then assessed funding needed to 2015 and how this funding could be mobilised. We included low-income and middle-income countries that reported data about financing for tuberculosis to WHO and had at least three observations between 2002 and 2011. When data were missing for specific country-year combinations, we imputed the missing data. We aggregated country-specific results for eight country groups defined according to income level, political and economic profile, geography, and tuberculosis burden. We compared absolute changes in total funding with those in the total number of patients successfully treated and did cross-country comparisons of cost per successfully treated patient relative to gross domestic product. We estimated funding needs for tuberculosis care and control for all low-income and middle-income countries to 2015, and compared these needs with domestic funding that could be mobilised. Total funding grew from $1·7 billion in 2002 to $4·4 billion in 2011. It was mostly spent on diagnosis and treatment of drug-susceptible tuberculosis. 43 million patients were successfully treated, usually for $100-500 per person in countries with high burdens of tuberculosis. Domestic funding rose from $1·5 billion to $3·9 billion per year, mostly in Brazil, Russia, India, China, and South Africa (BRICS), which collectively account for 45% of global cases, where national contributions accounted for more than 95% of yearly funding. Donor funding increased from $0·2 billion in 2002 to $0·5 billion in 2011, and

  18. Normative analysis of budgetary incomes from customs in the Polish legal system

    Directory of Open Access Journals (Sweden)

    Adam Drozdek

    2017-06-01

    Full Text Available The state budget constitutes a main institution of a budget law. It is subject to the regulation of many legal provisions, including constitutional provisions and provisions of the Act on Public Finances, which results in various properties thereof. The state budget is established by the Sejm as the most important financial plan for the state policy and an instrument of social policy, taking into consideration planned incomes and expenses of the state for the following financial year. From the point of view of incomes, the state budget includes, among others: incomes from indirect and direct taxes and non-tax incomes. Customs, as benefits of a non-tax character, which are charged by the Polish customs administration in the international trade, belong to particular types of the budget incomes. By using particular construction elements of customs, e.g. rates, reliefs or exemptions, the legislator can influence the amount of incomes it obtains. This level also depends on the amount of an import, an exchange rate as well as the scale of using tariff and non-tariff measures of customs policy.

  19. [The decline in population growth, income distribution, and economic recession].

    Science.gov (United States)

    Banguero, H

    1983-05-01

    This work uses Keynesian principles and an analysis of the Colombian population in the 1970s to argue that the Colombian policy of slowing population growth, which was adopted with the aim of improving the general welfare of the population, has had shortterm negative effects on effective demand and thus on the level of employment and welfare. These negative effects were caused by the inflexibility of income distribution, which prevented expansion of the internal market, complicated by the stagnant condition of the external sector and the budget deficit. The results of the Colombian case study demonstrate how the deceleration of population growth beginning in the 1960s had a significant impact on the levels of consumption and savings and on the patterns of consumption, leading to low levels of investment and little dynamism. Although the current Colombian economic recession is aggravated by contextual factors such as the world economic recession, the high cost of capital, the industrial recession, and declining food production among others, at the core of the crisis are longer term structural determinants such as the decline in the rate of population growth and the highly unequal distribution of income and wealth, which have contributed to a shrinking of the internal market for some types of goods. Given the unlikelihood of renewed rapid population growth, the Keynesian model suggests that the only alternative for increasing aggregate demand is state intervention through public spending and investment and reorientation of the financial system to achieve a dynamic redistribution of income. Based on these findings and on proposals of other analysts, a stragegy for revitalization is proposed which would imply a gradual income redistribution to allow increased consumption of mass produced goods by the low income groups. Direct consumption subsidies would be avoided because of their inflationary and import-expanding tendencies; rather, incentives and support would be

  20. Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection

    Science.gov (United States)

    Vargas Bustamante, Arturo; Shimoga, Sandhya V.

    2018-01-01

    Background: As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. Methods: This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. Results: The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that

  1. Epitaxial La2/3Sr1/3MnO3 thin films with unconventional magnetic and electric properties near the Curie temperature

    International Nuclear Information System (INIS)

    Signorini, L.; Riva, M.; Cantoni, M.; Bertacco, R.; Ciccacci, F.

    2006-01-01

    We used Pulsed Laser Deposition (PLD) in oxidizing environment to epitaxially grow optimally doped manganite La 2/3 Sr 1/3 MnO 3 (LSMO) thin films over a (001) oriented SrTiO 3 substrate. Synthesized samples show good room temperature magnetic properties accompanied by a peculiar extension of the metallic conduction regime to temperatures higher than the Curie point. In this paper we present a study of the dependence of transport and magnetic properties of LSMO thin films on the oxygen pressure during PLD growth. We show how interaction of the growing films with O 2 molecules is fundamental for a correct synthesis and in which way it is possible to adjust PLD experimental parameters in order to tune LSMO thin film properties. The persistence of the metallic conduction regime above the Curie temperature indicates some minor changes of the electronic structure near the Fermi level, which is responsible for the half-metallic behavior of LSMO at low temperature. This feature is rather intriguing from the technological point of view, as it could pave the way to the increase of operating temperature of devices based on LSMO

  2. Economic evaluations of hepatitis A vaccination in middle-income countries

    NARCIS (Netherlands)

    Suwantika, Auliya A; Yegenoglu, Selen; Riewpaiboon, Arthorn; Tu, Hong-Anh T; Postma, Maarten J

    2013-01-01

    Economic evaluations of hepatitis A vaccination are important to assist national and international policy makers in different jurisdictions on making effective decisions. Up to now, a comprehensive review of the potential health and economic benefits on hepatitis A vaccination in middle-income

  3. 26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

    Science.gov (United States)

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... attributable to an office or other fixed place of business in the United States. (a) In general. Income, gain... if the income, gain, or loss is attributable under paragraphs (b) and (c) of this section to an...

  4. Does a higher income have positive health effects? Using the earned income tax credit to explore the income-health gradient.

    Science.gov (United States)

    Larrimore, Jeff

    2011-12-01

    The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Because health status may affect income, this article uses an "instrumental variable" strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. © 2011 Milbank Memorial Fund.

  5. Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient

    Science.gov (United States)

    Larrimore, Jeff

    2011-01-01

    Context The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Methods Because health status may affect income, this article uses an “instrumental variable” strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). Findings I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. Conclusions These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. PMID:22188352

  6. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. 1.527-6 Section 1.527-6 Internal... TAXES (CONTINUED) Farmers' Cooperatives § 1.527-6 Inclusion of certain amounts in the gross income of an...

  7. Internal friction and longitudinal modulus behaviour of multiferroic PbZr0.52Ti0.48O3+Ni0.93Co0.02Mn0.05Fe1.95O4-δ particulate composites

    International Nuclear Information System (INIS)

    Ramana, M Venkata; Sreenivasulu, G; Reddy, N Ramamanohar; Kumar, K V Siva; Murty, B S; Murthy, V R K

    2007-01-01

    Multiferroic particulate composites with composition xNi 0.93 Co 0.02 Mn 0.5 Fe 1.95 O 4-δ + (1 - x)PbZr 0.52 Ti 0.48 O 3 where the molar fraction x varies as 0, 0.1, 0.2, 0.3, 0.4 and 0.5 were prepared by the conventional ceramic method. The presence of two phases was confirmed by x-ray diffraction and scanning electron microscopy. The temperature variation of the longitudinal modulus (L) and the internal friction (Q -1 ) of these particulate composites at 104.387 kHz was studied in the wide temperature range 30-420 deg. C. The temperature variation of the longitudinal modulus (L) in each composition of these particulate composites showed two abrupt minima. One minimum coincided with the ferroelectric-paraelectric Curie transition temperature (θ E ) and the other with the ferrimagnetic-paramagnetic Curie transition (θ M ) temperature. The internal friction (Q -1 ) measurements also showed two sharp peaks in each composition corresponding to those temperatures where the minima were noticed in the temperature variation of the longitudinal modulus behaviour. The Curie transition temperature of pure ferrite was found to be 560 deg. C. Addition of 10% of ferrite to ferroelectric in a magnetoelectric (ME) composite resulted in a 360 deg. C fall in θ M and with a further increase in ferrite content the θ M variation was found to be very nominal. However, no significant ferroelectric Curie transition temperature shift could be noticed. This behaviour is explained in the light of structural phase transitions in these multiferroic particulate composites. These ME composites were prepared with a view to using them as ME sensors and transducers

  8. 26 CFR 1.861-16 - Income from certain craft first leased after December 28, 1980.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from certain craft first leased after... the United States § 1.861-16 Income from certain craft first leased after December 28, 1980. (a) General rule. If a taxpayer— (1) Owns a qualified craft (as defined in paragraph (b) of this section). (2...

  9. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.1, Income taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL...

  10. 26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

    Science.gov (United States)

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements. Section 857... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Tax imposed by reason of the failure to meet...

  11. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on undistributed income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE... ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

  12. Global variations in health: evaluating Wilkinson's income inequality hypothesis using the World Values Survey.

    Science.gov (United States)

    Jen, Min Hua; Jones, Kelvyn; Johnston, Ron

    2009-02-01

    This international comparative study analyses individual-level data derived from the World Values Survey to evaluate Wilkinson's [(1996). Unhealthy societies: The afflictions of inequality. London: Routledge; (1998). Mortality and distribution of income. Low relative income affects mortality [letter; comment]. British Medical Journal, 316, 1611-1612] income inequality hypothesis regarding variations in health status. Random-coefficient, multilevel modelling provides a direct test of Wilkinson's hypothesis using micro-data on individuals and macro-data on income inequalities analysed simultaneously. This overcomes the ecological fallacy that has troubled previous research into links between individual self-rated health, individual income, country income and income inequality data. Logic regression analysis reveals that there are substantial differences between countries in self-rated health after taking account of age and gender, and individual income has a clear effect in that poorer people report experiencing worse health. The Wilkinson hypothesis is not supported, however, since there is no significant relationship between health and income inequality when individual factors are taken into account. Substantial differences between countries remain even after taking account of micro- and macro-variables; in particular the former communist countries report high levels of poor health.

  13. National Differences in Intelligence, Crime, Income, and Skin Color

    Science.gov (United States)

    Rushton, J. Philippe; Templer, Donald I.

    2009-01-01

    National differences in murder, rape, and serious assault were examined in 113 countries in relation to national IQ, income, skin color, birth rate, life expectancy, infant mortality, and HIV/AIDS. Data were collated from the 1993-1996 International Crime Statistics published by INTERPOL. Violent crime was found to be lower in countries with…

  14. GP-income development in relation to recent health care reforms: an international comparison.

    NARCIS (Netherlands)

    Kroneman, M.; Zee, J. van der

    2011-01-01

    Background: Health care reforms have been introduced in several European countries in the past decade. In most countries, these reforms had (intended and unintended) consequences for the remuneration and incomes of GPs. The reforms can be grouped into two types: incremental reforms and reforms that

  15. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for corporate income tax returns. 301.6011-5 Section 301.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6011-5...

  16. Factors influencing trainee doctor emigration in a high income country: a mixed methods study.

    LENUS (Irish Health Repository)

    Clarke, Nicholas

    2017-09-25

    The Global Code of Practice on the International Recruitment of Health Personnel focuses particularly on migration of doctors from low- and middle-income countries. Less is understood about migration from high-income countries. Recession has impacted several European countries in recent years, and in some cases emigration has reached unprecedented levels. This study measures and explores the predictors of trainee doctor emigration from Ireland.

  17. Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection.

    Science.gov (United States)

    Vargas Bustamante, Arturo; V Shimoga, Sandhya

    2017-07-19

    As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that elasticity estimates can change if

  18. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...

  19. Midline versus transverse incision for cesarean delivery in low-income countries

    DEFF Research Database (Denmark)

    Maaløe, Nanna; Aabakke, Anna J M; Secher, Niels J

    2014-01-01

    While transverse incision is the recommended entry technique for cesarean delivery in high-income countries, it is our experience that midline incision is still used routinely in many low-income settings. Accordingly, international guidelines lack uniformity on this matter. Although evidence...... is limited, the literature suggests important advantages of the transverse incision, with lower risk of long-term disabilities such as wound disruption and hernia. Also, potential extra time spent on this incision appears not to impact neonatal outcome. Therefore, we suggest that it is time for a change...

  20. Medicines coverage and community-based health insurance in low-income countries

    Directory of Open Access Journals (Sweden)

    Wagner Anita K

    2008-10-01

    Full Text Available Abstract Objectives The 2004 International Conference on Improving Use of Medicines recommended that emerging and expanding health insurances in low-income countries focus on improving access to and use of medicines. In recent years, Community-based Health Insurance (CHI schemes have multiplied, with mounting evidence of their positive effects on financial protection and resource mobilization for healthcare in poor settings. Using literature review and qualitative interviews, this paper investigates whether and how CHI expands access to medicines in low-income countries. Methods We used three complementary data collection approaches: (1 analysis of WHO National Health Accounts (NHA and available results from the World Health Survey (WHS; (2 review of peer-reviewed articles published since 2002 and documents posted online by national insurance programs and international organizations; (3 structured interviews of CHI managers about key issues related to medicines benefit packages in Lao PDR and Rwanda. Results In low-income countries, only two percent of WHS respondents with voluntary insurance belong to the lowest income quintile, suggesting very low CHI penetration among the poor. Yet according to the WHS, medicines are the largest reported component of out-of-pocket payments for healthcare in these countries (median 41.7% and this proportion is inversely associated with income quintile. Publications have mentioned over a thousand CHI schemes in 19 low-income countries, usually without in-depth description of the type, extent, or adequacy of medicines coverage. Evidence from the literature is scarce about how coverage affects medicines utilization or how schemes use cost-containment tools like co-payments and formularies. On the other hand, interviews found that medicines may represent up to 80% of CHI expenditures. Conclusion This paper highlights the paucity of evidence about medicines coverage in CHI. Given the policy commitment to expand CHI

  1. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    Science.gov (United States)

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  2. Prospera Digital Phase II: Financial inclusion for low-income women ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Prospera Digital Phase II: Financial inclusion for low-income women in Mexico ... a research network in Latin America, to identify barriers and opportunities to scale up ... Call for new OWSD Fellowships for Early Career Women Scientists now open ... conference of McGill's Institute for the Study of International Development.

  3. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water...

  4. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account must..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and...

  5. Introduction to the EC's Marie Curie Initial Training Network (MC-ITN) project: Particle Training Network for European Radiotherapy (PARTNER).

    Science.gov (United States)

    Dosanjh, Manjit; Magrin, Giulio

    2013-07-01

    PARTNER (Particle Training Network for European Radiotherapy) is a project funded by the European Commission's Marie Curie-ITN funding scheme through the ENLIGHT Platform for 5.6 million Euro. PARTNER has brought together academic institutes, research centres and leading European companies, focusing in particular on a specialized radiotherapy (RT) called hadron therapy (HT), interchangeably referred to as particle therapy (PT). The ultimate goal of HT is to deliver more effective treatment to cancer patients leading to major improvement in the health of citizens. In Europe, several hundred million Euro have been invested, since the beginning of this century, in PT. In this decade, the use of HT is rapidly growing across Europe, and there is an urgent need for qualified researchers from a range of disciplines to work on its translational research. In response to this need, the European community of HT, and in particular 10 leading academic institutes, research centres, companies and small and medium-sized enterprises, joined together to form the PARTNER consortium. All partners have international reputations in the diverse but complementary fields associated with PT: clinical, radiobiological and technological. Thus the network incorporates a unique set of competencies, expertise, infrastructures and training possibilities. This paper describes the status and needs of PT research in Europe, the importance of and challenges associated with the creation of a training network, the objectives, the initial results, and the expected long-term benefits of the PARTNER initiative.

  6. Introduction to the EC's marie curie initial training network (MC-ITN) project. Particle training network for European radiotherapy (PARTNER)

    International Nuclear Information System (INIS)

    Dosanjh, Manjit; Magrin, Giulio

    2013-01-01

    PARTNER (Particle Training Network for European Radiotherapy) is a project funded by the European Commission's Marie Curie-ITN funding scheme through the ENLIGHT Platform for 5.6 million Euro. PARTNER has brought together academic institutes, research centres and leading European companies, focusing in particular on a specialized radiotherapy (RT) called hadron therapy (HT), interchangeably referred to as particle therapy (PT). The ultimate goal of HT is to deliver more effective treatment to cancer patients leading to major improvement in the health of citizens. In Europe, several hundred million Euro have been invested, since the beginning of this century, in PT. In this decade, the use of HT is rapidly growing across Europe, and there is an urgent need for qualified researchers from a range of disciplines to work on its translational research. In response to this need, the European community of HT, and in particular 10 leading academic institutes, research centres, companies and small and medium-sized enterprises, joined together to form the PARTNER consortium. All partners have international reputations in the diverse but complementary fields associated with PT: clinical, radiobiological and technological. Thus the network incorporates a unique set of competencies, expertise, infrastructures and training possibilities. This paper describes the status and needs of PT research in Europe, the importance of and challenges associated with the creation of a training network, the objectives, the initial results, and the expected long-term benefits of the PARTNER initiative. (author)

  7. INCREASE INCOME AND MORTALITY OF COLORRECTAL CANCER IN BRAZIL, 2001-2009

    Directory of Open Access Journals (Sweden)

    Raphael Mendonca GUIMARAES

    2013-03-01

    Full Text Available Context Several international studies have observed a correlation between the improvement of socio-demographic indicators and rates of incidence and mortality from cancer of the colon and rectum. Objective The objective of this study is to estimate the correlation between average per capita income and the rate of colorectal cancer mortality in Brazil between 2001 and 2009. Methods We obtained data on income inequality (Gini index, population with low incomes (½ infer the minimum wage/month, average family income, per capita ICP and mortality from colon cancer and straight between 2001-2009 by DATASUS. A trend analysis was performed using linear regression, and correlation between variables by Pearson's correlation coefficient. Results There was a declining trend in poverty and income inequality, and growth in ICP per capita and median family income and standardized mortality rate for colorectal cancer in Brazil. There was also strong positive correlation between mortality from this site of cancer and inequality (men r = -0.30, P = 0.06, women r = -0.33, P = 0.05 income low income (men r = -0.80, P<0.001, women r = -0.76, P<0.001, median family income (men r = 0.79, P = 0.06, women r = 0.76, P<0.001 and ICP per capita (men r = 0.73, P<0.001, women r = 0.68, P<0.001 throughout the study period. Conclusion The increase of income and reducing inequality may partially explain the increased occurrence of colorectal cancer and this is possibly due to differential access to food recognized as a risk factor, such as red meat and high in fat. It is important therefore to assess the priority of public health programs addressing nutrition in countries of intermediate economy, as is the case of Brazil.

  8. International developments in revenues and incomes of general practitioners from 2000 to 2010.

    NARCIS (Netherlands)

    Kroneman, M.; Meeus, P.; Kringos, D.S.; Groot, W.; Zee, J. van der

    2013-01-01

    Background: The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Methods: Annual GP revenue and

  9. Overcoming Dietary Assessment Challenges in Low-Income Countries: Technological Solutions Proposed by the International Dietary Data Expansion (INDDEX) Project

    Science.gov (United States)

    Coates, Jennifer C.; Colaiezzi, Brooke A.; Bell, Winnie; Charrondiere, U. Ruth; Leclercq, Catherine

    2017-01-01

    An increasing number of low-income countries (LICs) exhibit high rates of malnutrition coincident with rising rates of overweight and obesity. Individual-level dietary data are needed to inform effective responses, yet dietary data from large-scale surveys conducted in LICs remain extremely limited. This discussion paper first seeks to highlight the barriers to collection and use of individual-level dietary data in LICs. Second, it introduces readers to new technological developments and research initiatives to remedy this situation, led by the International Dietary Data Expansion (INDDEX) Project. Constraints to conducting large-scale dietary assessments include significant costs, time burden, technical complexity, and limited investment in dietary research infrastructure, including the necessary tools and databases required to collect individual-level dietary data in large surveys. To address existing bottlenecks, the INDDEX Project is developing a dietary assessment platform for LICs, called INDDEX24, consisting of a mobile application integrated with a web database application, which is expected to facilitate seamless data collection and processing. These tools will be subject to rigorous testing including feasibility, validation, and cost studies. To scale up dietary data collection and use in LICs, the INDDEX Project will also invest in food composition databases, an individual-level dietary data dissemination platform, and capacity development activities. Although the INDDEX Project activities are expected to improve the ability of researchers and policymakers in low-income countries to collect, process, and use dietary data, the global nutrition community is urged to commit further significant investments in order to adequately address the range and scope of challenges described in this paper. PMID:28300759

  10. Factors influencing trainee doctor emigration in a high income country: a mixed methods study.

    OpenAIRE

    Clarke, Nicholas; Crowe, Sophie; Humphries, Niamh; Conroy, Ronan; O'Hare, Simon; Kavanagh, Paul; Brugha, Ruairi F

    2017-01-01

    BACKGROUND: The Global Code of Practice on the International Recruitment of Health Personnel focuses particularly on migration of doctors from low- and middle-income countries. Less is understood about migration from high-income countries. Recession has impacted several European countries in recent years, and in some cases emigration has reached unprecedented levels. This study measures and explores the predictors of trainee doctor emigration from Ireland. METHODS: Using a partially mixed ...

  11. 75 FR 9609 - Low-Income Housing Tax Credit (LIHTC) Tenant Data Collection: Responses To Advance Solicitation...

    Science.gov (United States)

    2010-03-03

    ... comment on methodology for the collection of data on low-income housing tax credit housing, as required by... 36 (to be codified as 42 U.S.C. 1437z-8) that requires each State agency administering tax credits under section 42 of the Internal Revenue Code of 1986 (low-income housing tax credits or LIHTC) to...

  12. Dependence of ΔE effect on internal stresses in nickel: Experimental results by laser interferometry

    International Nuclear Information System (INIS)

    Chicharro, J.M.; Bayon, A.; Salazar, F.

    2006-01-01

    The speckle heterodyne interferometry is applied to the study of the dependence of Young's modulus on both the magnetic field and the internal stresses in a soft ferromagnetic material. Young's modulus is determined from the first natural longitudinal frequency of a slender magnetic rod positioned within a solenoid. Vibration of the sample is detected by an optical heterodyne system with a wide bandwidth. The samples are heated to above the Curie point and then cooled at several rates in order to induce different internal stresses. The study refers to nickel rods 10mm in diameter and 110mm in length. The grain sizes of the samples are also determined and related to changes in ΔE

  13. 26 CFR 1.933-1 - Exclusion of certain income from sources within Puerto Rico.

    Science.gov (United States)

    2010-04-01

    ... Puerto Rico. 1.933-1 Section 1.933-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Exclusion of certain income from sources within Puerto Rico. (a) General rule. (1) An individual (whether a United States citizen or an alien), who is a bona fide resident of Puerto Rico during the entire taxable...

  14. 75 FR 80364 - Sample Income Data To Meet the Low-Income Definition

    Science.gov (United States)

    2010-12-22

    ... 701 RIN 3133-AD76 Sample Income Data To Meet the Low-Income Definition AGENCY: National Credit Union... (FCUs) that do not qualify for a low-income designation using the geo-coding software the NCUA has developed for that purpose to submit an analysis of a statistically valid sample of their member income data...

  15. 3rd International Summer School Nanotechnology : From Fundamental Research to Innovations

    CERN Document Server

    Yatsenko, Leonid

    2015-01-01

    This book highlights the most recent advances in nanoscience from leading researchers in Ukraine, Europe, and beyond.  It features contributions from participants of the 3rd International Summer School “Nanotechnology: From Fundamental Research to Innovations,” held in Yaremche, Ukraine on August 23-26, 2014 and of the 2nd International NANO-2014 Conference, held in Lviv, Ukraine on August 27-30, 2014.  These events took place within the framework of the European Commission FP7 project Nanotwinning, and were organized jointly by the Institute of Physics of the National Academy of Sciences of Ukraine, University of Tartu (Estonia), University of Turin (Italy), and Pierre and Marie Curie University (France).  Internationally recognized experts from a wide range of universities and research institutions share their knowledge and key results in the areas of nanocomposites and nanomaterials, nanostructured surfaces, microscopy of nano-objects, nano-optics and nanophotonics, nanoplasmonics, nanochemistry, na...

  16. International developments in revenues and incomes of general practitioners from 2000 to 2010

    NARCIS (Netherlands)

    Kroneman, Madelon; Meeus, Pascal; Kringos, Dionne Sofia; Groot, Wim; van der Zee, Jouke

    2013-01-01

    The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Annual GP revenue and practice costs were

  17. Intergenerational income mobility – top incomes and assortative mating in Denmark

    DEFF Research Database (Denmark)

    Hussain, M. Azhar; Bonke, Jens; Munk, Martin D.

    2011-01-01

    This article investigates intergenerational income mobility among top-income people in Denmark focusing on the impact of assortative mating. Earnings and capital income are the variables of interest included in the analyzes testing the hypothesis that both wealth and social heritage are transferred...

  18. Tackling socioeconomic inequalities and non-communicable diseases in low-income and middle-income countries under the Sustainable Development agenda.

    Science.gov (United States)

    Niessen, Louis W; Mohan, Diwakar; Akuoku, Jonathan K; Mirelman, Andrew J; Ahmed, Sayem; Koehlmoos, Tracey P; Trujillo, Antonio; Khan, Jahangir; Peters, David H

    2018-05-19

    Five Sustainable Development Goals (SDGs) set targets that relate to the reduction of health inequalities nationally and worldwide. These targets are poverty reduction, health and wellbeing for all, equitable education, gender equality, and reduction of inequalities within and between countries. The interaction between inequalities and health is complex: better economic and educational outcomes for households enhance health, low socioeconomic status leads to chronic ill health, and non-communicable diseases (NCDs) reduce income status of households. NCDs account for most causes of early death and disability worldwide, so it is alarming that strong scientific evidence suggests an increase in the clustering of non-communicable conditions with low socioeconomic status in low-income and middle-income countries since 2000, as previously seen in high-income settings. These conditions include tobacco use, obesity, hypertension, cancer, and diabetes. Strong evidence from 283 studies overwhelmingly supports a positive association between low-income, low socioeconomic status, or low educational status and NCDs. The associations have been differentiated by sex in only four studies. Health is a key driver in the SDGs, and reduction of health inequalities and NCDs should become key in the promotion of the overall SDG agenda. A sustained reduction of general inequalities in income status, education, and gender within and between countries would enhance worldwide equality in health. To end poverty through elimination of its causes, NCD programmes should be included in the development agenda. National programmes should mitigate social and health shocks to protect the poor from events that worsen their frail socioeconomic condition and health status. Programmes related to universal health coverage of NCDs should specifically target susceptible populations, such as elderly people, who are most at risk. Growing inequalities in access to resources for prevention and treatment need to

  19. 75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives

    Science.gov (United States)

    2010-10-15

    ... Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service, Interior. ACTION... corporations must obtain these certifications to be eligible for tax credits from the Internal Revenue Service... containing the requirements for obtaining a tax credit; replaces references to NPS's regional offices with...

  20. Building of a facility for the handling of kilo-curie amounts of gamma emitters; Construction d'une enceinte pour la manipulation d'un kilocurie d'emetteurs gamma

    Energy Technology Data Exchange (ETDEWEB)

    Germond, Ph [Commissariat a l' Energie Atomique, Saclay (France).Centre d' Etudes Nucleaires

    1960-07-01

    A hot cell designed to handle up to 1000 curies of cobalt-60 has been built in a preexisting shielded room, in order to make optimum use of available space. Heavy containers can be rolled in or out of the cell. Handling performed with two manipulators designed and made by French manufacturers, one of them is pneumatically operated and the other one is mechanical. The general shape of the facility is that of an L. (author) [French] Une cellule chaude, concue pour manipuler jusqu'a 1000 curies de cobalt-60, a ete construite dans un local blinde deja existant, de facon a employer au mieux l'espace disponible. On peut introduire et sortir de lourds containers, dans cette cellule. Ces manipulations sont faites a l'aide de deux manipulateurs concus et realises en France; l'un d'eux est pneumatique et l'autre mecanique. L'ensemble de la cellule a la forme d'un L. (auteur)

  1. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

    1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

  2. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Science.gov (United States)

    2010-02-19

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Tax Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas...

  3. The Method of Choice for Reporting Comprehensive Income

    Directory of Open Access Journals (Sweden)

    Kendra Huff

    2014-10-01

    Full Text Available Globalization of financial markets and exponential growth of cross-listing of foreign companies on stock exchanges in other countries throughout the world call for a need of a single global accounting language which ensures relevance, completeness, understandability, reliability, timeliness, neutrality, verifiability, consistency, comparability and transparency of financial statements. The International Accounting Standards Board (IASB introduced International Financial Reporting Standards (IFRS. The growing acceptance of IFRSs across the world presents an important challenge and represents a fundamental change in financial reporting. This study contributes to the latest discussions on international financial reporting by reviewing corporate financial statements of Fortune 500 companies to determine how corporations are reporting comprehensive income. We find that companies across the sample are consistent in reporting OCI - they utilize a separate statement for OCI reporting.

  4. Income Inequality and Intergenerational Income Mobility in the United States

    Science.gov (United States)

    Bloome, Deirdre

    2015-01-01

    Is there a relationship between family income inequality and income mobility across generations in the United States? As family income inequality rose in the United States, parental resources available for improving children’s health, education, and care diverged. The amount and rate of divergence also varied across US states. Researchers and policy analysts have expressed concern that relatively high inequality might be accompanied by relatively low mobility, tightening the connection between individuals’ incomes during childhood and adulthood. Using data from the Panel Study of Income Dynamics, the National Longitudinal Survey of Youth, and various government sources, this paper exploits state and cohort variation to estimate the relationship between inequality and mobility. Results provide very little support for the hypothesis that inequality shapes mobility in the United States. The inequality children experienced during youth had no robust association with their economic mobility as adults. Formal analysis reveals that offsetting effects could underlie this result. In theory, mobility-enhancing forces may counterbalance mobility-reducing effects. In practice, the results suggest that in the US context, the intergenerational transmission of income may not be very responsive to changes in inequality. PMID:26388653

  5. Income Inequality and Income Taxation in Canada: Trends in the Census 1980-2005

    Directory of Open Access Journals (Sweden)

    Kevin Milligan

    2013-08-01

    Full Text Available Faced with rising fiscal pressures and discontent over income inequality, many countries, Canada among them, are searching for remedies. Income tax systems offer an effective way of changing economic destinies, so it’s only natural for governments to regard tax policy as a panacea. The first step to a solution is to understand how income tax influences existing inequality. This paper provides an overview of trends in pre- and post-tax income distribution in Canada from 1980-2005, by drawing on a more comprehensive data source than those found in many existing studies — Canadian census data. The results are in broad agreement: money has been steadily accumulating in the top half of the income distribution since 1980, with the trend quickening after 1995. This is just as true for family after-tax incomes as it is for individual market incomes even after the impact of the income tax system is taken into account. Over the 25-year period studied, the Gini coefficient rose from 0.352 to 0.404 for pre-tax income, and from 0.312 to 0.349 for after-tax income, while the proportion of the increase undone by taxation fell to a low of 2 per cent after 1995, as the Canadian tax system became less redistributive. However, some progressive aspects remain. Improvements to refundable tax credits in the late 1990s led to a 20 per cent decline in the number of families falling under the Low-Income Cut-Off. Canada’s income tax system hasn’t kept pace with climbing pre-tax inequality, but it continues to be a useful aftertax equalizer for low-income families.

  6. Income Inequality or Performance Gap? A Multilevel Study of School Violence in 52 Countries.

    Science.gov (United States)

    Contreras, Dante; Elacqua, Gregory; Martinez, Matias; Miranda, Álvaro

    2015-11-01

    The purpose of the study was to examine the association between income inequality and school violence and between the performance inequality and school violence in two international samples. The study used data from Trends in International Mathematics and Science Study 2011 and from the Central Intelligence Agency of United States which combined information about academic performance and students' victimization (physical and social) for 269,456 fourth-grade students and 261,747 eighth-grade students, with gross domestic product and income inequality data in 52 countries. Ecological correlations tested associations between income inequality and victimization and between school performance inequality and victimization among countries. Multilevel ordinal regression and multilevel regression analyses tested the strength of these associations when controlling for socioeconomic and academic performance inequality at school level and family socioeconomic status and academic achievement at student level. Income inequality was associated with victimization rates in both fourth and eighth grade (r ≈ .60). Performance inequality shows stronger association with victimization among eighth graders (r ≈ .46) compared with fourth graders (r ≈ .30). Multilevel analyses indicate that both an increase in the income inequality in the country and school corresponds with more frequent physical and social victimization. On the other hand, an increase in the performance inequality at the system level shows no consistent association to victimization. However, school performance inequality seems related to an increase in both types of victimizations. Our results contribute to the finding that income inequality is a determinant of school violence. This result holds regardless of the national performance inequality between students. Copyright © 2015 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  7. Low-frequency dielectric relaxation near the Curie temperature in triglycine sulfate crystals containing radiation-induced defects and α-alanine impurity

    International Nuclear Information System (INIS)

    Bradulina, L.G.; Lotonov, A.M.; Gavrilova, N.D.

    2001-01-01

    The comparison of dielectric characteristics of the triglycine sulfate (TGS) polydomain crystal in the area of the Curie point with the parameters of the TGS monodomain crystals with the α-alanine admixture (ATGS) and gamma-irradiated TGS is carried out. No differences in the relaxation spectra of the TGS mono- and polydomain crystals is determined. The opinion is rejected, that only domain boundaries and processes, connected with the domain structure rebuilding by transition from the para- into the ferro phase, determined the character of the TGS crystal relaxation spectrum [ru

  8. Exposing and addressing tobacco industry conduct in low-income and middle-income countries.

    Science.gov (United States)

    Gilmore, Anna B; Fooks, Gary; Drope, Jeffrey; Bialous, Stella Aguinaga; Jackson, Rachel Rose

    2015-03-14

    The tobacco industry's future depends on increasing tobacco use in low-income and middle-income countries (LMICs), which face a growing burden of tobacco-related disease, yet have potential to prevent full-scale escalation of this epidemic. To drive up sales the industry markets its products heavily, deliberately targeting non-smokers and keeps prices low until smoking and local economies are sufficiently established to drive prices and profits up. The industry systematically flaunts existing tobacco control legislation and works aggressively to prevent future policies using its resource advantage to present highly misleading economic arguments, rebrand political activities as corporate social responsibility, and establish and use third parties to make its arguments more palatable. Increasingly it is using domestic litigation and international arbitration to bully LMICs from implementing effective policies and hijacking the problem of tobacco smuggling for policy gain, attempting to put itself in control of an illegal trade in which there is overwhelming historical evidence of its complicity. Progress will not be realised until tobacco industry interference is actively addressed as outlined in Article 5.3 of the Framework Convention on Tobacco Control. Exemplar LMICs show this action can be achieved and indicate that exposing tobacco industry misconduct is an essential first step. Copyright © 2015 Elsevier Ltd. All rights reserved.

  9. 26 CFR 1.822-5 - Mutual insurance company taxable income.

    Science.gov (United States)

    2010-04-01

    ... Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... by the following examples: Example 1. The X Company, a mutual fire insurance company subject to the... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Mutual insurance company taxable income. 1.822-5...

  10. Household income and earnings losses among 6,396 persons with rheumatoid arthritis.

    Science.gov (United States)

    Wolfe, Frederick; Michaud, Kaleb; Choi, Hyon K; Williams, Rhys

    2005-10-01

    Rheumatoid arthritis (RA) causes disability and reduced productivity. There are no large quantitative studies of earnings and productivity losses in patients with clinical RA, and no studies of household income losses. We describe methods for obtaining earnings and household income losses that are applicable to working as well as nonworking RA patients, and we perform such studies using these methods. We estimated cross-sectional expected annual earnings and household income losses in 6,649 persons with RA from Current Populations Survey (CPS) and O*NET (Occupational Information Network) data, and we estimated expected household income and earnings losses based on demographic characteristics after adjustment to Medical Outcomes Study Short-Form 36 (SF-36) population norms (internal method). Workplace productivity was measured by the Work Limitations Questionnaire (WLQ). 27.9% of patients aged Productivity losses were 6% based on work limitations identified by the WLQ. Household income loss (percentage loss) including transfer payments was USD 6,287 (11.8%) for all patients, USD 4,247 (6.9%) for employed patients, and USD 7,374 (14.8%) for nonworking patients. Among nonworking nondisabled patients aged status, education, age, ethnicity, and marital status. Income loss is predicted by the HAQ, HAQ-II, Modified HAQ, and SF-36.

  11. Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis.

    Science.gov (United States)

    Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

    2013-04-01

    Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Multilevel analysis of population data from the Welsh Health Survey, 2003/04-2010. A total of 88,623 respondents aged 18-74 years were nested within 50,587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a 'case' of common mental disorder. High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88-0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04-1.22). The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level.

  12. Widening Income Inequalities: Higher Education's Role in Serving Low Income Students

    Science.gov (United States)

    Dalton, Jon C.; Crosby, Pamela C.

    2015-01-01

    Many scholars argue that America is becoming a dangerously divided nation because of increasing inequality, especially in income distribution. This article examines the problem of widening income inequality with particular focus on the role that colleges and universities and their student affairs organizations play in serving low income students…

  13. [Internal migration studies].

    Science.gov (United States)

    Stpiczynski, T

    1986-10-01

    Recent research on internal migration in Poland is reviewed. The basic sources of data, consisting of censuses or surveys, are first described. The author discusses the relationship between migration studies and other sectors of the national economy, and particularly the relationship between migration and income.

  14. 78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

    Science.gov (United States)

    2013-03-14

    ... Proposed Information Collection to OMB: Low Income Housing Tax Credit Database AGENCY: Office of the Chief... codified as 42 U.S.C. 1437z-8) that requires each state agency administering tax credits under section 42 of the Internal Revenue Code of 1986 (low-income housing tax credits or LIHTC) to furnish HUD, not...

  15. Income and outcomes

    DEFF Research Database (Denmark)

    Hariri, Jacob Gerner; Lassen, David Dreyer

    2017-01-01

    Much empirical work in the social sciences relies on the accuracy of survey responses. Of all the questions answered by survey respondents, few are as common as those concerning income: Income is a crucial determinant of an individual’s attitudes and behaviors and a standard correlate in political...... science survey research. This paper uses Danish administrative records to identify systematic error in survey respondents’ self-reported income. We show that income overreporting is most pronounced among individuals who share the characteristics of high-income individuals, in ways that suggest...... the presence of social desirability bias. Further, this leads to biased estimates and distorted conclusions in a number of common applications in political science, but a simple logarithmic transformation eliminates the bias. More broadly, our results indicate that to understand the income–attitudes nexus...

  16. Deductible expenses for effects of the income tax. A business approach

    Directory of Open Access Journals (Sweden)

    Juan Santiváñez Guarniz

    2009-06-01

    Full Text Available The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, internal policies, etc. Apart from the analytical complexity of these topics, there will be the subjective aspect from the point of view of the outside observer.This article pretends to show the difficulty to decide if an expense is necessary or not, through the analysis of a real case where the tax system denies expenses of a taxpayer because they were not considered necessary for that kind of business.

  17. International taxation and cross-border banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998�2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI.

  18. Climate change and international tourism: a simulation study

    Energy Technology Data Exchange (ETDEWEB)

    Hamilton, J.M. [University of Hamburg (Germany). Centre for Marine and Climate Research, Research Unit Sustainability and Global Change; Maddison, D.J. [University of Southern Denmark, Odense (Denmark). Economics Institute; Centre for Cultural Economics and Management, London (United Kingdom); Tol, R.S.J. [University of Hamburg (Germany). Centre for Marine and Climate Research, Research Unit Sustainability and Global Change; Vrije Universiteit, Amsterdam (Netherlands). Institute for Environmental Studies; Carnegie Mellon University, Pittsburgh (United States). Center for Integrated Study of the Human Dimensions of Global Change

    2005-10-01

    The literature on tourism and climate change lacks an analysis of the global changes in tourism demand. Here, a simulation model of international tourism is presented that fills that gasp. The current pattern of international tourist flows is modelled using 1995 data on departures and arrivals for 207 countries. Using this basic model the impact on arrivals and departures through changes un population, per capita income and climate change are analysed. In the medium to long term, tourism will grow, however, the change from climate change is smaller than from population and income changes. (author)

  19. Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis

    Science.gov (United States)

    Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

    2013-01-01

    Background Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. Aims To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Method Multilevel analysis of population data from the Welsh Health Survey, 2003/04–2010. A total of 88 623 respondents aged 18–74 years were nested within 50 587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a ‘case’ of common mental disorder. Results High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88–0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04–1.22). Conclusions The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level. PMID:23470284

  20. Global Pediatric Oncology: Lessons From Partnerships Between High-Income Countries and Low- to Mid-Income Countries

    Science.gov (United States)

    Antillon, Federico; Pedrosa, Francisco; Pui, Ching-Hon

    2016-01-01

    Partnerships between medical institutions in high-income countries (HICs) and low- to mid-income countries (LMICs) have succeeded in initiating and expanding pediatric cancer control efforts. The long-term goal is consistently a sustainable national pediatric cancer program. Here, we review the elements required for successful implementation, development, and long-term sustainability of pediatric cancer programs in LMICs that first arise as partnerships with institutions in HICs. Although plans must be adapted to each country's resources, certain components are unfailingly necessary. First, an essential step is provision of treatment regardless of ability to pay. Second, financial support for program development and long-term sustainability must be sought from sources both international and local, public and private. A local leader, typically a well-trained pediatric oncologist who devotes full-time effort to the project, should direct medical care and collaborate with hospital, governmental, and community leadership and international agencies. Third, nurses must be trained in pediatric cancer care and allowed to practice this specialty full-time. It is also essential to develop a grassroots organization, such as a foundation, dedicated solely to pediatric oncology. Its members must be trained and educated to provide pediatric cancer advocacy, fundraising, and (in concert with government) program sustainability. Finally, a project mentor in the HIC is crucial and should explore the possibility of collaborative research in the LMIC, which may offer significant opportunities. Relationships between the partnership's leaders and influential individuals in the community, hospital, grassroots foundation, and government will lay the foundation for productive collaboration and a sustainable pediatric oncology program. PMID:26578620

  1. Rural household income mobility in transitional China: Evidence from China Household Income Project

    OpenAIRE

    Yang, Sui

    2015-01-01

    Based on China Household Income Project rural data, this paper aims to study the changes of rural household income mobility in transitional China. The results show that with the economic reform and development, income mobility between 2007 and 2009 was much stronger than before. Regarding the structure of income mobility, the 'exchange mobility' is generally the major source, followed by the 'growth mobility'. The comparison with income inequality indicated that the low degree of mobility is ...

  2. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources...

  3. Pattern of Ownership and Income Distribution:In View of “Middle-Income Trap”

    OpenAIRE

    Liu Rui Na

    2016-01-01

    China comes into the ranks of middle-income countries, “middle-income trap” problem become highly attention. Income inequality is the most important factor of fall into this trap. By analyzing the actual information and data, finds out that the main reason for this widening gap between income distributions is the vigorous developments of the private owned company, led to the big gap of the income between owner of the company and normal workers. Then by analyzing and validating the actual math...

  4. 26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

    Science.gov (United States)

    2010-04-01

    ... compensation for A's personal services rendered by him in his laundry business would be $12,000. The net... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... account in determining the net profits of a trade or business in which both personal services and capital...

  5. Impact of income and income inequality on infant health outcomes in the United States.

    Science.gov (United States)

    Olson, Maren E; Diekema, Douglas; Elliott, Barbara A; Renier, Colleen M

    2010-12-01

    The goal was to investigate the relationships of income and income inequality with neonatal and infant health outcomes in the United States. The 2000-2004 state data were extracted from the Kids Count Data Center. Health indicators included proportion of preterm births (PTBs), proportion of infants with low birth weight (LBW), proportion of infants with very low birth weight (VLBW), and infant mortality rate (IMR). Income was evaluated on the basis of median family income and proportion of federal poverty levels; income inequality was measured by using the Gini coefficient. Pearson correlations evaluated associations between the proportion of children living in poverty and the health indicators. Linear regression evaluated predictive relationships between median household income, proportion of children living in poverty, and income inequality for the 4 health indicators. Median family income was negatively correlated with all birth outcomes (PTB, r = -0.481; LBW, r = -0.295; VLBW, r = -0.133; IMR, r = -0.432), and the Gini coefficient was positively correlated (PTB, r = 0.339; LBW, r = 0.398; VLBW, r = 0.460; IMR, r = 0.114). The Gini coefficient explained a significant proportion of the variance in rate for each outcome in linear regression models with median family income. Among children living in poverty, the role of income decreased as the degree of poverty decreased, whereas the role of income inequality increased. Both income and income inequality affect infant health outcomes in the United States. The health of the poorest infants was affected more by absolute wealth than relative wealth.

  6. A comparative analysis of avoidable causes of childhood blindness in Malaysia with low income, middle income and high income countries.

    Science.gov (United States)

    Koay, C L; Patel, D K; Tajunisah, I; Subrayan, V; Lansingh, V C

    2015-04-01

    To determine the avoidable causes of childhood blindness in Malaysia and to compare this to other middle income countries, low income countries and high income countries. Data were obtained from a school of the blind study by Patel et al. and analysed for avoidable causes of childhood blindness. Six other studies with previously published data on childhood blindness in Bangladesh, Ethiopia, Nigeria, Indonesia, China and the United Kingdom were reviewed for avoidable causes. Comparisons of data and limitations of the studies are described. Prevalence of avoidable causes of childhood blindness in Malaysia is 50.5 % of all the cases of childhood blindness, whilst in the poor income countries such as Bangladesh, Ethiopia, Nigeria and Indonesia, the prevalence was in excess of 60 %. China had a low prevalence, but this is largely due to the fact that most schools were urban, and thus did not represent the situation of the country. High income countries had the lowest prevalence of avoidable childhood blindness. In middle income countries, such as Malaysia, cataract and retinopathy of prematurity are the main causes of avoidable childhood blindness. Low income countries continue to struggle with infections such as measles and nutritional deficiencies, such as vitamin A, both of which are the main contributors to childhood blindness. In high income countries, such as the United Kingdom, these problems are almost non-existent.

  7. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Science.gov (United States)

    2010-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating... taxes, credit, that relate to service company operating income. ...

  8. International trade and inequality

    OpenAIRE

    Urata, Sh¯ujir¯o; Narjoko, Dionisius A.

    2017-01-01

    The impact of globalization on equality has become a serious concern for many countries. More evidence that challenges the theoretical prediction of positive impact of international trade on income distribution has increasingly become available recently. This paper addresses this subject, surveying the empirical findings on the impact of international trade on inequalities from various perspectives. The survey reveals that an increase in trade openness by developing countries appears to have ...

  9. Explicit Versus Implicit Income Insurance

    OpenAIRE

    Thomas J. Kniesner; James P. Z‎iliak

    2001-01-01

    October 2001 (Revised from July 2001). Abstract: By supplementing income explicitly through payments or implicitly through taxes collected, income-based taxes and transfers make disposable income less variable. Because disposable income determines consumption, policies that smooth disposable income also create welfare improving consumption insurance. With data from the Panel Study of Income Dynamics we find that annual consumption variation is reduced by almost 20 percent due to explicit and ...

  10. 41 CFR 302-12.108 - What are the income tax consequences that we must consider when offering relocation services?

    Science.gov (United States)

    2010-07-01

    ... contact the: Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue Service, 1111... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What are the income tax consequences that we must consider when offering relocation services? 302-12.108 Section 302-12.108 Public...

  11. Income Content of the World Coffee Exports Income Content of the World Coffee Exports

    Directory of Open Access Journals (Sweden)

    Orlando Monteiro da Silva

    2013-05-01

    Full Text Available Coffee is the most widely commercialized tropical product on the international market. The 2009/10 crop had an estimated value of $15.4 billion, with 93.4 million bags exported. According to the International Coffee Organization (ICO, 2011, the coffee sector employed  around 26 million people in 56 producing countries and over 100 exporting countries. But how would coffee products rank, in terms of income content, in relation to other commercialized products, and how have they evolved? To answer this question, the annual income content of 5,111 products exported by 167 countries from the period between 2000 and 2009, was calculated. Data from the UNCOMTRADE (2011, and “sophistication” indicators proposed by Hausmann and Rodrik (2003 who classify different products according to their productivity, were used. An emphasis was put on five coffee products (whole grain, roasted, decaffeinated, caffeinated, and soluble, showing the evolution of the number of exporting countries and of the “sophistication” index (income content, whose temporal variation was decomposed by the effects of competitiveness and income per capita changes. The results showed that non-roasted, non-decaffeinated, whole grain coffee is still the most commercialized product, but with the lowest income content of all coffee products, occupying the twenty-fourth worst position in terms of income content in 2009. The roasted, decaffeinated coffee presented the greatest income growth in the period, placing itself in the 3,309th position in 2009. The decomposition of the index showed that for coffee products with the most processing, the greatest cause of export sophistication growth was the Revealed Comparative Advantage effect. Products with the least amount of processing presented a loss in relative market share, with the addition of values to the production chain occurring outside those countries producing the raw materials.El café es el producto tropical m

  12. Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

    OpenAIRE

    Canatay HACIKÖYLÜ

    2016-01-01

    There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 19...

  13. Early-life mental disorders and adult household income in the World Mental Health Surveys

    Science.gov (United States)

    Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn; Bruffaerts, Ronny; de Almeida, Jose Miguel Caldas; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D.; LeBlanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Browne, Mark A. Oakley; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A.; Viana, Maria Carmen; Kessler, Ronald C.

    2012-01-01

    Background Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy-makers to the value of expanding initiatives for early detection-treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Methods Data come from the WHO World Mental Health (WMH) Surveys in eleven high income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents ages 18-64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Results Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16-33% of median within-country household income, while population-level effect sizes are in the range 1.0-1.4% of Gross Household Income. Conclusions Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy-makers should take these associations into consideration in making healthcare research and treatment resource allocation decisions. PMID:22521149

  14. Income, inequality, and pollution. A reassessment of the environmental Kuznets Curve

    International Nuclear Information System (INIS)

    Torras, Mariano; Boyce, James K.

    1998-01-01

    Improvements in some measures of air and water quality can accompany rising per capita income, as illustrated by the so-called environmental Kuznets curve. For pollution variables which show such a relationship, we hypothesize that a more equitable distribution of power contributes to these outcomes, by enhancing the influence on policy of those who bear the costs of pollution, relative to the influence of those who benefit from pollution-generating activities. An empirical analysis of international variations in seven indicators of air and water quality supports this hypothesis. Literacy, political rights, and civil liberties are found to have particularly strong effects on environmental quality in low-income countries

  15. Dependence of {delta}E effect on internal stresses in nickel: Experimental results by laser interferometry

    Energy Technology Data Exchange (ETDEWEB)

    Chicharro, J.M. [Dept. de Mecanica Aplicada e Ingenieria de Proyectos, E.T.S.I. Industriales, Universidad de Castilla-La Mancha, Avd. Camilo Jose Cela s/n, 13071 Ciudad Real (Spain)]. E-mail: josemanuel.chicharro@uclm.es; Bayon, A. [Dept. de Fisica Aplicada a los Recursos Naturales, E.T.S.I. Minas, Universidad Politecnica de Madrid, c/Rios Rosas, 21, 28003 Madrid (Spain); Salazar, F. [Dept. de Fisica Aplicada a los Recursos Naturales, E.T.S.I. Minas, Universidad Politecnica de Madrid, c/Rios Rosas, 21, 28003 Madrid (Spain)

    2006-02-15

    The speckle heterodyne interferometry is applied to the study of the dependence of Young's modulus on both the magnetic field and the internal stresses in a soft ferromagnetic material. Young's modulus is determined from the first natural longitudinal frequency of a slender magnetic rod positioned within a solenoid. Vibration of the sample is detected by an optical heterodyne system with a wide bandwidth. The samples are heated to above the Curie point and then cooled at several rates in order to induce different internal stresses. The study refers to nickel rods 10mm in diameter and 110mm in length. The grain sizes of the samples are also determined and related to changes in {delta}E.

  16. 50 curie Am-Be neutron source in determining impurities in various materials

    International Nuclear Information System (INIS)

    Rastikerdar, S.

    1998-01-01

    The neutrons from a 50 Curies Am-Be neutron source after being thermalized have been used to study the impurities in various materials by measuring the gamma rays emitted from the activated samples. To get good resolution two HPGe detectors, one of them suitable for low energy gamma rays as well as X-rays and the other suitable for measuring the gamma-ray energies up to 10 MeV have been used. The resolution of the detectors were measured and proved to be better than 1.8 keV for 60 Co gamma rays. During the measurements the detectors were placed in thick lead chambers. In these chambers the background was reduced dramatically. To make the whole system safe and also for saving time in activation analysis a fully computerized control rabbit device has been coupled to the system. Our main purpose is to set up a portable, cheap and reliable system for activation analysis for research institutions that are not able to have reactors due to various reasons. Although our tests and analysis is still in progress we think that the system is very promising. In this paper we will discuss about the details and the future prospects. (author)

  17. 76 FR 36976 - Sample Income Data To Meet the Low-Income Definition

    Science.gov (United States)

    2011-06-24

    ... NATIONAL CREDIT UNION ADMINISTRATION 12 CFR Part 701 RIN 3133-AD76 Sample Income Data To Meet the Low-Income Definition AGENCY: National Credit Union Administration (NCUA). ACTION: Final rule. SUMMARY... low-income designation using the geo-coding software the agency has developed for that purpose to...

  18. Income tax consequences of individuals for income citizens in modern Mongolia

    Directory of Open Access Journals (Sweden)

    Damiran Suvdaa

    2012-12-01

    Full Text Available The Government of Mongolia has a policy to improve the standard of living and employment, as well as to increase employment at the macroeconomic level. In today's world, the personal income tax is an instrument of regulation of family and personal consumption, savings, employment, marriage, and population growth, as well as the redistribution of income. Over the last 20 years, the country's membership in the Organization for Economic Cooperation and Development (OECD for creation of a safe environment increase investments and carry out tax reform in order to maintain employment and financial competition. The author considers the practice of income tax in different countries and examines the practice of the personal income tax in Mongolia, identifies problem areas and suggests solutions. Also, there are assessed the objectives of the Government of Mongolia to the changes in the tax on personal income

  19. Pattern of Ownership and Income Distribution:In View of “Middle-Income Trap”

    Directory of Open Access Journals (Sweden)

    Liu Rui Na

    2016-01-01

    Full Text Available China comes into the ranks of middle-income countries, “middle-income trap” problem become highly attention. Income inequality is the most important factor of fall into this trap. By analyzing the actual information and data, finds out that the main reason for this widening gap between income distributions is the vigorous developments of the private owned company, led to the big gap of the income between owner of the company and normal workers. Then by analyzing and validating the actual mathematical model, and turns out the same result. To solve the problem of “middle-income trap”, we must deal with the income inequality, need to strengthen the guidance and supervision while encourage the development of the private economy. Unswervingly adhere to the public sector of the economy’s dominant position, and continue to develop and perfect the public sector of the economy, along with the corresponding supporting measures.

  20. Increasing income inequality

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Poulsen, Odile

    In recent decades most developed countries have experienced an increase in income inequality. In this paper, we use an equilibrium search framework to shed additional light on what is causing an income distribution to change. The major benefit of the model is that it can accommodate shocks...... that shocks to the employees' relative productivity, i.e., skill-biased technological change, are unlikely to have caused the increase in income inequality....

  1. Analysis of Income Inequality Based on Income Mobility for Poverty Alleviation in Rural China

    Directory of Open Access Journals (Sweden)

    Tingting Li

    2015-12-01

    Full Text Available Since the reform and opening up, the Chinese economy has achieved sustained high-speed growth. However, the widening gaps in income, especially for rural China, seem to be a dark lining to these extraordinary achievements. Taking the duration of poverty into the consideration, this article analyzes the income inequality of rural per capita net income (RPCNI based on income mobility in rural China. Analysis results showed that Gini coefficient of RPCNI declined, but that income mobility was mainly limited in the interior for low- and high-income groups. Income inequalities rose sharply within eastern and western China from 1990 to 2010. Benefiting from the developed economy, the upward mobility was universal in eastern China. The spillover effect on neighboring poor counties was feeble in western China, which directly caused long-term rich and poor. The Gini coefficient of RPCNI in central China was always at a low level, corresponding to the phenomenon of short-term rich and long-term poor. In northeastern China, the Gini coefficient sharply decreased and the large body of income mobility between non-neighboring groups was quite remarkable. The spatial pattern of intra-provincial Gini coefficient and income mobility of RPCNI has been divided by the “HU line”, which is a “geo-demographic demarcation line” discovered by Chinese population geographer HU Huanyong in 1935. In southeastern China, the characteristics of income mobility of each county depended on the distance between the county and the capital city. The spatial pattern of income mobility of RPCNI in agricultural provinces was different from that in non-agricultural provinces. According to the income inequality and income mobility, appropriate welfare and development policies was proposed to combat rural poverty at both regional and provincial scales.

  2. Effect of Mn-site vacancies on the magnetic entropy change and the Curie temperature of La0.67Ca0.33Mn1-xO3 perovskite

    DEFF Research Database (Denmark)

    Chen, Wei; Nie, L.Y.; Xu, Zhao

    2006-01-01

    Single-phase polycrystalline samples of La0.67Ca0.33Mn1-xO3 (x = 0.00, 0.02, 0.04, 0.06) have been prepared using the sol-gel method. The structure, magnetocaloric properties and the Curie temperature of the samples with different Mn vacancy concentrations have been investigated. The experimental...

  3. 75 Years of the International Labour Review: A Retrospective.

    Science.gov (United States)

    Thomas, Albert; And Others

    1996-01-01

    Contains 18 articles published in International Labour Review from 1921-1975 that discuss the International Labour Organisation, international labor movement and law, economics and the labor market, family security, full employment, population growth, industrial welfare, trade policy and employment growth, and income expectations and rural-urban…

  4. Authorship ethics in global health research partnerships between researchers from low or middle income countries and high income countries.

    Science.gov (United States)

    Smith, Elise; Hunt, Matthew; Master, Zubin

    2014-05-28

    Over the past two decades, the promotion of collaborative partnerships involving researchers from low and middle income countries with those from high income countries has been a major development in global health research. Ideally, these partnerships would lead to more equitable collaboration including the sharing of research responsibilities and rewards. While collaborative partnership initiatives have shown promise and attracted growing interest, there has been little scholarly debate regarding the fair distribution of authorship credit within these partnerships. In this paper, we identify four key authorship issues relevant to global health research and discuss their ethical and practical implications. First, we argue that authorship guidance may not adequately apply to global health research because it requires authors to write or substantially revise the manuscript. Since most journals of international reputation in global health are written in English, this would systematically and unjustly exclude non-English speaking researchers even if they have substantially contributed to the research project. Second, current guidance on authorship order does not address or mitigate unfair practices which can occur in global health research due to power differences between researchers from high and low-middle income countries. It also provides insufficient recognition of "technical tasks" such as local participant recruitment. Third, we consider the potential for real or perceived editorial bias in medical science journals in favour of prominent western researchers, and the risk of promoting misplaced credit and/or prestige authorship. Finally, we explore how diverse cultural practices and expectations regarding authorship may create conflict between researchers from low-middle and high income countries and contribute to unethical authorship practices. To effectively deal with these issues, we suggest: 1) undertaking further empirical and conceptual research regarding

  5. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of...

  6. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power...

  7. Family Resources as Protective Factors for Low-Income Youth Exposed to Community Violence.

    Science.gov (United States)

    Hardaway, Cecily R; Sterrett-Hong, Emma; Larkby, Cynthia A; Cornelius, Marie D

    2016-07-01

    Exposure to community violence is a risk factor for internalizing and externalizing problems; however, resources within the family can decrease the likelihood that adolescents will experience internalizing and externalizing problems as a result of such exposure. This study investigates the potential moderating effects of kinship support (i.e., emotional and tangible support from extended family) and parental involvement on the relation between exposure to community violence (i.e., witnessing violence and violent victimization) and socioemotional adjustment (i.e., internalizing and externalizing problems) in low-income adolescents. The sample included 312 (50 % female; 71 % African American and 29 % White) low-income youth who participated in a longitudinal investigation when adolescents were age 14 (M age = 14.49 years) and again when they were 16 (M age = 16.49 years). Exposure to community violence at age 14 was related to more internalizing and externalizing problems at age 16. High levels of kinship support and parental involvement appeared to function as protective factors, weakening the association between exposure to violence and externalizing problems. Contrary to prediction, none of the hypothesized protective factors moderated the association between exposure to violence and internalizing problems. The results from this study suggest that both kinship support and parental involvement help buffer adolescents from externalizing problems that are associated with exposure to community violence.

  8. Contraceptive use among low-income urban married women in India.

    Science.gov (United States)

    Kumar, Manisha; Meena, Jyoti; Sharma, Sumedha; Poddar, Anju; Dhalliwal, Vikas; Modi-Satish Chander Modi, S C; Singh, Kamlesh

    2011-02-01

    The reports of a rise in contraceptive practices have not been matched by a similar decrease in population, so there is a need to look into the causes of this discrepancy. To obtain information from low-income urban married women regarding their contraceptive knowledge, practices, and utilization of the services. Percentage of low-income urban married women using contraception, different types of contraception used, influence of education on choice of contraception. All nonpregnant married women between the ages of 18 and 45 years, belonging to low-income groups were selected for study. Statistical analysis was done using EPI Info ver-5.0. Chi square test was used to test the significance of data. Contraceptive use among these women was 52%; the most common method was tubal ligation. Educated women used spacing methods more often than uneducated women. Women had adequate awareness regarding type of contraceptives available but had no idea about the timing of starting contraception after delivery and about emergency contraception. The low-income urban population is aware of the importance of limiting the family size and has family planning facilities yet has less contraceptive usage because of low level of education, increased rate of discontinuation, and lack of proper knowledge of the use of contraception. © 2010 International Society for Sexual Medicine.

  9. Radioactivity on the experimental notebook of Mme. Curie. Collection of Meisei University Library

    International Nuclear Information System (INIS)

    Mori, Chizuo; Inoue, Kazumasa; Chiwa, Kiyoshi; Miyahara, Junji

    2005-01-01

    The contamination with radioactive material of the notebook written by Marie Curie, collected in the library of Meisei University, Tokyo, was studied by use of Imaging Plate to obtain the distribution images of the contamination on the front and back covers, Si detector to obtain the energy spectrum of α-particles from the cover, and HPGe detector to obtain γ-ray spectrum. The distribution images showed that the contamination appeared mainly at the area held with hands, and even the end of the notebook was contaminated. Many dots of the contamination might imply that there were powdery contaminations around her circumstances. Energy spectra of α-particles and γ-rays showed that most of the nuclei were 226 Ra and the daughters. The radioactivity level at the intensely contaminated part was just below the permissible level, 4 Bq/cm 2 , of surface contamination for α-nuclides of Japan. Number of pages written in every month over 15 years was examined for the purpose to imagine the circumstances at that time, and some remarks were given by referring her biographies which include a matter on a Japanese researcher. (author)

  10. Dual income tax: An option for the reform of personal income tax in Serbia?

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2008-01-01

    Full Text Available Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

  11. International and internal migration measured from the School Census in England.

    Science.gov (United States)

    Simpson, Ludi; Marquis, Naomi; Jivraj, Stephen

    2010-01-01

    The School Census is the only regularly updated dataset covering almost all of the population of a specific age, which records changes of address along with ethnicity and some family economic circumstances. It can be used to measure internal and international family migration as shown in this report. The School Census is suited to identify and quantify new local migration streams between censuses, successfully identifying the local distribution of Eastern European immigration in the decade since 2000. The measures do not provide a complete measure of migration, either internally or internationally. The exclusion of those outside the state school system means that internal migration is under-estimated, and international migration is approximately measured. The advantages of the School Census are its frequent updates, its fine geographical information, and its indicators of ethnicity and low family income, which powerfully complement other sources.

  12. Choice of first-line antiretroviral therapy regimen and treatment outcomes for HIV in a middle income compared to a high income country: a cohort study.

    Science.gov (United States)

    Dragovic, Gordana; Smith, Colette J; Jevtovic, Djordje; Dimitrijevic, Bozana; Kusic, Jovana; Youle, Mike; Johnson, Margaret A

    2016-03-03

    The range of combination antiretroviral therapy (cART) regimens available in many middle-income countries differs from those suggested in international HIV treatment guidelines. We compared first-line cART regimens, timing of initiation and treatment outcomes in a middle income setting (HIV Centre, Belgrade, Serbia - HCB) with a high-income country (Royal Free London Hospital, UK - RFH). All antiretroviral-naïve HIV-positive individuals from HCB and RFH starting cART between 2003 and 2012 were included. 12-month viral load and CD4 count responses were compared, considering the first available measurement 12-24 months post-cART. The percentage that had made an antiretroviral switch for any reason, or for toxicity and the percentage that had died by 36 months (the latest time at which sufficient numbers remained under follow-up) were investigated using standard survival methods. 361/597 (61 %) of individuals initiating cART at HCB had a prior AIDS diagnosis, compared to 337/1763 (19 %) at RFH. Median pre-ART CD4 counts were 177 and 238 cells/mm(3) respectively (p HIV disease, resulting in higher mortality rates than in high income countries, supporting improved testing campaigns for early detection of HIV infection and early introduction of newer cART regimens.

  13. Income inequality, disinvestment in health care and use of dental services.

    Science.gov (United States)

    Bhandari, Bishal; Newton, Jonathan T; Bernabé, Eduardo

    2015-01-01

    To explore the interrelationships between income inequality, disinvestment in health care, and use of dental services at country level. This study pooled national estimates for use of dental services among adults aged 18 years or older from the 70 countries that participated in the World Health Survey from 2002 to 2004, together with aggregate data on national income (GDP per capita), income inequality (Gini coefficient), and disinvestment in health care (total health expenditure and dentist-to-population ratio) from various international sources. Use of dental services was defined as having had dental problems in the last 12 months and having received any treatment to address those needs. Associations between variables were explored using Pearson correlation coefficients and linear regression. Data from 63 countries representing the six WHO regions were analyzed. Use of dental services was negatively correlated with Gini coefficient (Pearson correlation coefficient -0.48, P dental services was attenuated but remained significant after adjustments for GDP per capita, total health expenditure, and dentist-to-population ratio (regression coefficient -0.36; 95% CI -0.57, -0.15). This study shows an inverse relationship between income inequality and use of dental services. Of the two indicators of disinvestment in health care assessed, only dentist-to-population ratio was associated with income inequality and use of dental services. © 2014 American Association of Public Health Dentistry.

  14. Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

    Directory of Open Access Journals (Sweden)

    Canatay HACIKÖYLÜ

    2016-12-01

    Full Text Available There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 193 and the Corporate Tax Law No. 5520 will be abolished. Draft is aimed to regulate the procedures and principles regarding the income tax on the income of real persons and institutions. In this study, the current situation and the regulations of the draft will be discussed. Moreover, It will be evaluate whether the regulations in the draft law are sufficient. Suggestions will be put forth to determine and declare the real value of the property in order to achieve the intended objectives in draft.

  15. Intergenerational Top Income Persistence

    DEFF Research Database (Denmark)

    Munk, Martin D.; Bonke, Jens; Hussain, M. Azhar

    2016-01-01

    In this paper, we investigate intergenerational top earnings and top income mobility in Denmark. Access to administrative registers allowed us to look at very small fractions of the population. We find that intergenerational mobility is lower in the top when including capital income in the income...... measure— for the rich top 0.1% fathers and sons the elasticity is 0.466. Compared with Sweden, however, the intergenerational top income persistence is about half the size in Denmark....

  16. Speed and income

    DEFF Research Database (Denmark)

    Fosgerau, Mogens

    2005-01-01

    The relationship between speed and income is established in a microeconomic model focusing on the trade-off between travel time and the risk of receiving a penalty for exceeding the speed limit. This is used to determine when a rational driver will choose to exceed the speed limit. The relationship...... between speed and income is found again in the empirical analysis of a cross-sectional dataset comprising 60,000 observations of car trips. This is used to perform regressions of speed on income, distance travelled, and a number of controls. The results are clearly statistically significant and indicate...... an average income elasticity of speed of 0.02; it is smaller at short distances and about twice as large at the longest distance investigated of 200 km....

  17. Income and Ideology

    DEFF Research Database (Denmark)

    Morton, Rebecca; Tyran, Jean-Robert; Wengström, Erik Roland

    We find that cognitive abilities, educational attainment, and some personality traits indirectly affect ideological preferences through changes in income. The effects of changes in personality traits on ideology directly and indirectly through income are in the same direction. However, the indirect...... effects of cognitive abilities and education often offset the direct effects of these variables on ideological preferences. That is, increases in cognitive abilities and education significantly increase income, which reduces the tendency of individuals to express leftist preferences. These indirect...... effects are in some cases sizeable relative to direct effects. The indirect effects of cognitive abilities through income overwhelm the direct effects such that increasing IQ increases rightwing preferences. For ideological preferences over economic policy the indirect effects of advanced education also...

  18. The effect of private tubewells on income and income inequality in rural Pakistan

    Science.gov (United States)

    Wang, Zhiyu; Huang, Qiuqiong; Giordano, Mark

    2015-08-01

    Since the introduction of private tubewells in rural Pakistan, farmers have increasingly used groundwater to supplement canal water for irrigation and improve the reliability of the water supply. Farmers obtain groundwater either from their own tubewells or from other well owners. This paper examines the effect of private tubewells on rural income, both in terms of income level and income distribution since it may differ across farmers with different irrigation status (only canal water, canal water and groundwater from own tubewell, and canal water and purchased groundwater). The results show that private tubewells work to enhance rural income and reduce income inequality in rural Pakistan.

  19. Socio-economic disadvantage is associated with heavier drinking in high but not middle-income countries participating in the International Alcohol Control (IAC) Study.

    Science.gov (United States)

    Huckle, Taisia; Romeo, Jose S; Wall, Martin; Callinan, Sarah; Holmes, John; Meier, Petra; Mackintosh, Anne-Maree; Piazza, Marina; Chaiyasong, Surasak; Cuong, Pham Viet; Casswell, Sally

    2018-04-30

    To investigate if socio-economic disadvantage, at the individual- and country-level, is associated with heavier drinking in some middle- and high-income countries. Surveys of drinkers were undertaken in some high- and middle-income countries. Participating countries were Australia, England, New Zealand, Scotland (high-income) and Peru, Thailand and Vietnam (middle-income). Disadvantage at the country-level was defined as per World Bank (categorised as middle-or high-income); individual-level measures were (i) years of education and (ii) whether and individual was under or over the poverty line in each country. Measures of heavier drinking were (i) proportion of drinkers that consumed 8+ drinks and (ii) three drinking risk groups (lower, increasing and higher). Multi-level logistic regression models were used. Individual-level measures of disadvantage, lower education and living in poverty, were associated with heavier drinking, consuming 8+ drinks on a typical occasion or drinking at the higher risk level, when all countries were considered together. Drinkers in the middle-income countries had a higher probability of consuming 8+ drinks on a typical occasion relative to drinkers in the high-income countries. Interactions between country-level income and individual-level disadvantage were undertaken: disadvantaged drinkers in the middle-income countries were less likely to be heavier drinkers relative to those with less disadvantage in the high-income countries. Associations between socio-economic disadvantage and heavier drinking vary depending on country-level income. These findings highlight the value of exploring cross-country differences in heavier drinking and disadvantage and the importance of including country-level measurements to better elucidate relationships. © 2018 Australasian Professional Society on Alcohol and other Drugs.

  20. Communication from the Legal Service and the HR Department: 2005 INCOME TAX DECLARATION

    CERN Document Server

    2006-01-01

    1) Avis d'impôt sent by the French Centre des Impôts Members of the personnel residing in France have received (or are about to receive) a document issued by their local Centre des Impôts (CDI) entitled «Avis d'impôt - Impôt sur les revenus de 2005». The document states in particular that: 'The declaration form you have filed indicates no income for 2005. Please note that this avis d'impôt does not constitute substantiation of the absence of any income. You have been in receipt of income from international organisations or diplomatic or consular missions that is exempt from taxation in France. Indicate this income at the bottom of this avis d'impôt.'1) This document must not be returned to your CDI. It is intended for French administrative bodies and agencies wishing to obtain information on your tax position in France. If a French body or agency (e.g. the Family Allowances Fund) requests you to provide it with information on the income you have declared to the tax authorities, you must indicate i...

  1. Legislated changes to federal pension income in Canada will adversely affect low income seniors' health.

    Science.gov (United States)

    Emery, J C Herbert; Fleisch, Valerie C; McIntyre, Lynn

    2013-12-01

    This study uses a population health intervention modeling approach to project the impact of recent legislated increases in age eligibility for Canadian federally-funded pension benefits on low income seniors' health, using food insecurity as a health indicator. Food insecurity prevalence and income source were assessed for unattached low income (seniors aged 65-69 years (population weighted n=151,485) using public use data from the Canadian Community Health Survey Cycle 4.1 (2007-2008). Seniors' benefits through federal public pension plans constituted the main source of income for the majority (79.4%) of low income seniors aged 65-69 years, in contrast to low income seniors aged 60-64 years who reported their main income from employment, employment insurance, Workers' Compensation, or welfare. The increase in income provided by federal pension benefits for low income Canadians 65 and over coincided with a pronounced (50%) decrease in food insecurity prevalence (11.6% for seniors ≥65 years versus 22.8% for seniors seniors' benefits in Canada from 65 to 67 years will negatively impact low income seniors' health, relegating those who are food insecure to continued hardship. © 2013.

  2. 2nd FP7 Conference and International Summer School Nanotechnology : From Fundamental Research to Innovations

    CERN Document Server

    Yatsenko, Leonid

    2015-01-01

    This book presents some of the latest achievements in nanotechnology and nanomaterials from leading researchers in Ukraine, Europe, and beyond. It features contributions from participants in the 2nd International Summer School “Nanotechnology: From Fundamental Research to Innovations” and International Research and Practice Conference “Nanotechnology and Nanomaterials”, NANO-2013, which were held in Bukovel, Ukraine on August 25-September 1, 2013. These events took place within the framework of the European Commission FP7 project Nanotwinning, and were organized jointly by the Institute of Physics of the National Academy of Sciences of Ukraine, University of Tartu (Estonia), University of Turin (Italy), and Pierre and Marie Curie University (France). Internationally recognized experts from a wide range of universities and research institutions share their knowledge and key results on topics ranging from nanooptics, nanoplasmonics, and interface studies to energy storage and biomedical applications. Pr...

  3. The effect of migration on income growth and convergence: Meta-analytic evidence

    NARCIS (Netherlands)

    Ozgen, C.; Nijkamp, P.; Poot, H.J.

    2010-01-01

    We compare a set of econometric studies that measure the effect of net internal migration in neoclassical models of long-run real income convergence and derive 67 comparable effect sizes. The precision-weighted estimate of beta convergence is about 2.7 per cent. An increase of one percentage point

  4. 26 CFR 301.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Discharge of executor from personal liability... Transferees and Fiduciaries § 301.6905-1 Discharge of executor from personal liability for decedent's income..., the executor of a decedent's estate may make written application to the applicable internal revenue...

  5. 26 CFR 1.642(c)-6 - Valuation of a remainder interest in property transferred to a pooled income fund.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Valuation of a remainder interest in property... § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund. (a) In... transferred property on the valuation date. The fact that the income beneficiary may not receive the last...

  6. Earnings, employment and income inequality

    NARCIS (Netherlands)

    Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.

    2014-01-01

    This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,

  7. 24 CFR 5.611 - Adjusted income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Adjusted income. 5.611 Section 5... Serving Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.611 Adjusted income. Adjusted income means annual income (as...

  8. Mental illness and lost income among adult South Africans.

    Science.gov (United States)

    Lund, Crick; Myer, Landon; Stein, Dan J; Williams, David R; Flisher, Alan J

    2013-05-01

    Little is known regarding the links between mental disorder and lost income in low- and middle-income countries. The purpose of this study was to investigate the association between mental disorder and lost income in the first nationally representative psychiatric epidemiology survey in South Africa. A probability sample of South African adults was administered the World Health Organization Composite International Diagnostic Interview schedule to assess the presence of mental disorders as defined in the Diagnostic and Statistical Manual of Mental Disorders, version IV. The presence of severe depression or anxiety disorders was associated with a significant reduction in earnings in the previous 12 months among both employed and unemployed South African adults (p = 0.0043). In simulations of costs to individuals, the mean estimated lost income associated with severe depression and anxiety disorders was $4,798 per adult per year, after adjustment for age, gender, substance abuse, education, marital status, and household size. Projections of total annual cost to South Africans living with these disorders in lost earnings, extrapolated from the sample, were $3.6 billion. These data indicate either that mental illness has a major economic impact, through the effect of disability and stigma on earnings, or that people in lower income groups are at increased risk of mental illness. The indirect costs of severe depression and anxiety disorders stand in stark contrast with the direct costs of treatment in South Africa, as illustrated by annual government spending on mental health services, amounting to an estimated $59 million for adults. The findings of this study support the economic argument for investing in mental health care as a means of mitigating indirect costs of mental illness.

  9. Redefining the Poet as Healer: Valerie Gillies's Collaborative Role in the Edinburgh Marie Curie Hospice Quiet Room Project.

    Science.gov (United States)

    Severin, Laura

    2015-01-01

    This article examines the poetic contribution of Valerie Gillies, Edinburgh Makar (or poet of the city) from 2005-2008, to the Edinburgh Marie Curie Hospice Quiet Room, a new contemplation space for patients, families, and staff. In collaboration with others, Gillies created a transitional space for the Quiet Room, centered on the display of her sonnet, "A Place Apart." This space functions to comfort visitors to the Quiet Room by relocating them in their surroundings and offering the solace provided by nature and history. With this project, her first as Edinburgh Makar, Gillies redefines the role of the poet as healer and advocates for newer forms of palliative care that focus on patients' spiritual and emotional, as well as physical, wellbeing.

  10. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987. 55.4981-1 Section 55.4981-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  11. 24 CFR 570.504 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 570.504 Section 570... income. (a) Recording program income. The receipt and expenditure of program income as defined in § 570... of program income received by recipients. (1) Program income received before grant closeout may be...

  12. 7 CFR 277.10 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Program income. 277.10 Section 277.10 Agriculture... § 277.10 Program income. (a) Program income is gross income resulting from activities financed with program funds. Such earnings exclude interest income but include income from service fees, usage or rental...

  13. Using ferromagnetic nanoparticles with low Curie temperature for magnetic resonance imaging-guided thermoablation

    Directory of Open Access Journals (Sweden)

    Herynek V

    2016-08-01

    Full Text Available Vít Herynek,1 Karolína Turnovcová,2 Pavel Veverka,3 Tereza Dědourková,4,5 Pavel Žvátora,6 Pavla Jendelová,2 Andrea Gálisová,1 Lucie Kosinová,7 Klára Jiráková,2 Eva Syková2 1MR-Unit, Radiodiagnostic and Interventional Radiology Department, Institute for Clinical and Experimental Medicine, Prague, 2Department of Neuroscience, Institute of Experimental Medicine, 3Department of Magnetics and Superconductors, Institute of Physics, Czech Academy of Sciences, Prague, 4Department of Inorganic Technology, Faculty of Chemical Technology, University of Pardubice, 5SYNPO, akciová společnost, Pardubice, 6Department of Analytical Chemistry, Institute of Chemical Technology, 7Diabetes Center, Institute for Clinical and Experimental Medicine, Prague, Czech Republic Introduction: Magnetic nanoparticles (NPs represent a tool for use in magnetic resonance imaging (MRI-guided thermoablation of tumors using an external high-frequency (HF magnetic field. To avoid local overheating, perovskite NPs with a lower Curie temperature (Tc were proposed for use in thermotherapy. However, deposited power decreases when approaching the Curie temperature and consequently may not be sufficient for effective ablation. The goal of the study was to test this hypothesis. Methods: Perovskite NPs (Tc =66°C–74°C were characterized and tested both in vitro and in vivo. In vitro, the cells suspended with NPs were exposed to a HF magnetic field together with control samples. In vivo, a NP suspension was injected into a induced tumor in rats. Distribution was checked by MRI and the rats were exposed to a HF field together with control animals. Apoptosis in the tissue was evaluated. Results and discussion: In vitro, the high concentration of suspended NPs caused an increase of the temperature in the cell sample, leading to cell death. In vivo, MRI confirmed distribution of the NPs in the tumor. The temperature in the tumor with injected NPs did not increase

  14. Smart solutions for low-income buildings rehabilitation: international researches and experiences

    Directory of Open Access Journals (Sweden)

    Eugenio Arbizzani

    2015-11-01

    Full Text Available Smart City concept briefly refers to a sustainable city where innovative Smart strategies will be adopted to an efficient management of resources flows and social interoperability. Aligned with the most relevant European research experiences, the paper describes the relations between an on-going research from the PDTA Dept., centered on a knowledge platform tool for energy-efficient interactive buildings design, and the contribution of the ELIH-MED project on the use of industrialized solutions and smart devices during the rehabilitation process in Mediterranean low-income housings. A pilot project in the Spanish climate context reveals the important role of Smart Monitoring Devices to encourage energy savings and tackle recognized needs through a participative process where stakeholders and beneficiaries are actively involved.

  15. Poverty and internalizing symptoms: The indirect effect of middle childhood poverty on internalizing symptoms via an emotional response inhibition pathway

    Directory of Open Access Journals (Sweden)

    Christian G. Capistrano

    2016-08-01

    Full Text Available Childhood poverty is a pervasive problem that can alter mental health outcomes. Children from impoverished circumstances are more likely than their middle-income counterparts to develop internalizing problems such as depression and anxiety. To date, however, the emotional-cognitive control processes that link childhood poverty and internalizing symptoms remain largely unexplored. Using the Emotion Go/NoGo paradigm, we examined the association between poverty and emotional response inhibition in middle childhood. We further examined the role of emotional response inhibition in the link between middle childhood poverty and internalizing symptoms. Lower income was associated with emotional response inhibition difficulties (indexed by greater false alarm rates in the context of task irrelevant angry and sad faces. Furthermore, emotional response inhibition deficits in the context of angry and sad distracters were further associated with child-report internalizing problems. The results of the current study demonstrate the significance of understanding the emotional-cognitive control vulnerabilities of children raised in poverty and their association with mental health outcomes.

  16. HOME Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — HOME Income Limits are calculated using the same methodology that HUD uses for calculating the income limits for the Section 8 program. These limits are based on HUD...

  17. Inequality reducing properties of progressive income tax schedules: The case of endogenous income

    OpenAIRE

    Carbonell-Nicolau, Oriol; Llavador, Humberto

    2016-01-01

    The case for progressive income taxation is often based on the classic result of Jakobsson (1976) and Fellman (1976), according to which progressive and only progressive income taxes - in the sense of increasing average tax rates on income - ensure a reduction in income inequality. This result has been criticized on the ground that it ignores the possible disincentive effect of taxation on work effort, and the resolution of this critique has been a long-standing problem in public finance. Thi...

  18. The Sensitivity of Income Polarization - Time, length of accounting periods, equivalence scales, and income definitions

    DEFF Research Database (Denmark)

    Azhar, Hussain

    This study looks at polarization and its components’ sensitivity to assumptions about equivalence scales, income definition, ethical income distribution parameters, and the income accounting period. A representative sample of Danish individual incomes from 1984 to 2002 is utilised. Results show...... that polarization has increased over time, regardless of the applied measure, when the last part of the period is compared to the first part of the period. Primary causes being increased inequality (alienation) and faster income growth among high incomes relative to those in the middle of the distribution....... Increasing the accounting period confirms the reduction in inequality found for shorter periods, but polarization is virtually unchanged, because income group identification increases. Applying different equivalence scales does not change polarization ranking for different years, but identification ranks...

  19. International surgery: definition, principles and Canadian practice

    Science.gov (United States)

    Lett, Ronald

    2003-01-01

    This article is dedicated to the Canadian international surgeon, Norman Bethune (1890–1939). International surgery is defined as a humanitarian branch of medicine concerned with the treatment of bodily injuries or disorders by incision or manipulations, emphasizing cooperation and understanding among nations and involving education, research, development and advocacy. In this article I review the colonial past, the dark ages following the Declaration of Alma-Ata, the progress made and the present challenges in international surgery. I present a definition of international surgery that recognizes the current era of surgical humanitarianism, validates a global understanding of surgical issues and promotes cooperation among nations. Included are the principles of international surgery: education, research, infrastructure development and advocacy. International surgical projects are classified according to type (clinical, relief, developmental) and integration strategy (vertical or horizontal). Also reviewed are the Canadian practice of international surgery by nongovernmental, professional and academic organizations and the requirements of international and Canadian funding agencies, the development concepts basic to all projects, including results-based management and the cross-cutting themes of gender equity, environmental protection and human safety. I recommend formalizing international surgery into a discipline as a means of promoting surgical care in low-income countries. If international surgery is to be sustained in Canada, infrastructure and support from Canadian surgeons is particularly important. An understanding of the history, definition and classification of international surgery should promote surgical care in low-income countries. PMID:14577711

  20. Income Satisfaction Inequality and its Causes

    OpenAIRE

    Ferrer-i-Carbonell, Ada; Praag, Bernard M.S. Van

    2002-01-01

    In this paper, the concept of Income Satisfaction Inequality is operationalized on the basis of individual responses to an Income Satisfaction question posed in the German Socio-Economic Panel (GSOEP). Income satisfaction is the subjective analogue of the objective income concept and includes objective income inequality as a special case. The paper introduces a method to decompose Income Satisfaction Inequality according to the contributions from variables such as income, education, and the n...