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Evaluating a Corporate Asset Tax
Get PDFThis paper examines a tax on corporate assets as an alternative and/or complement to a tax on corporate income. All capital taxes have some degree of distortionary effects by reducing levels of investment, but an efficiently designed tax system may result in higher revenues for any level of distortion. A tax on corporate income results in higher levels of leverage, more cyclical tax revenues, and higher levels of investment in no-operating financial assets compared to a tax on corporate assets. On a macroeconomic level, a corporate asset tax has a greater reduction in investment and produces lower levels of revenue, especially when the Marginal Product of Capital (MPK) curve is relatively inelastic. On the microeconomic level, an asset tax has a greater impact on highly profitable firms while an income tax has a greater impact on scalable firms
Use Of Eggshell As Adsorbent In Elimination Of Pb (Ii) And Cd (Ii) From Aqueous Solutions
Get PDFExcessive discharge of toxic metals into water surfaces as a result of increased production has become the main ecological problem due to the lack of efficiency of techniques that would deal with industrial liquid waste. These metals accumulate at high toxicity levels and cause a serious impact on aquatic organisms without a visible sign. They can cause poisoning or toxic effects even in lower concentrations. Therefore, these toxic heavy metals include cadmium, manganese, copper, lead, nickel, cobalt and chromium. They are highly toxic metals when they are brought into the body and have a direct effect on humans and animals, and indirectly through the food chain. In this paper, a study was carried out to investigate the possibility of using lower biomass wastes in powdered sintered (egg shell) adsorption of lead metal Pb (II) lead, Cd (II) from aqueous solutions, and the effect of the initial concentration Pb (II) , Cd (II) on the adsorption efficiency on the surface of sintered (egg shell)
Reduce customer variability and improve service quality - The case of hotel industry
Get PDFThe present study defines customers’ uncertainty and variations as ‘customer variability’, and it is systematically categorized into six types; ‘arrival variability’, ‘request variability’, ‘explanation variability’, ‘capability variability’, ‘effort variability’, and ‘variability in subjective preference’. The study also organises the strategic actions that can be adopted to reduce the adverse effects of the six kinds of customer variability, which are divided into four categories; ‘classic accommodation’, ‘classic reduction’, ‘low-cost accommodation’, and ‘uncompromised reduction’.
This research then conducts an empirical study to investigate the implementation and effectiveness of these strategic actions for the hotel industry in Taiwan. From the analytic results, it can be found that the hotels favour the use of ‘classic accommodation’ actions to overcome customer variability. Most of the strategic actions belonging to the other three categories are relatively neglected by the hospitality industry, but there are of potentially effective actions to overcome the customer variability. The study concludes that hotels need to pay more attention to these neglected actions in order to reduce the adverse affect on service quality caused by customer variability, and then raise the customer loyalty
The Impact of Controller Placement in an Open Flow Wide Area Network
No full textThe aim of this paper is to evaluate how the number and the position of controllers in an OpenFlow-enabled Wide Area Network would affect the time to completion of the flows. The experimental setting consisted of 12 switches with 3 hosts each and the number of controllers were varied from 0 to 12. 3 sets of hosts were considered for the experiment which consisted of 10 iterations between the same set of hosts to decrease the probability of individual error. Based on the experiment conducted, we found that increasing the number of controllers does not necessarily mean that the performance of the network will improve. For example, we found that when there was no controller, the mean time to completion of the flow was 5.1773 seconds. Whereas, when each switch was connected to a separate controller, the mean time increased to 7.2815 seconds for the same set of restrictions. It was also observed that the network performed well in some of the multiple controller placement scenarios and this is explained in more detail in the Results Section.Software Defined Networking decouples network architecture from infrastructure to achieve better flexibility, and it can be implemented using the OpenFlow protocol [1] among other approaches. Many experiments have been conducted using this protocol and some of them are reviewed in this paper
Integrating Montessori Principles in Mental Health Education
Get PDFThis research paper will seek to address the ensuing principal research question: “What has been the role of early childhood education for the mentally ill child?” The Montessori principles which can be found in the proposed research lies in the fact that relative research undertaken on the role of mentally ill children’s education still continue to be in its infancy stage. There are a number of academic publications which have focused on the identification of key areas in need of further study between students’ social, emotional well-being, mental health and their school success as well as academic achievement. This research aims to investigate to what extent Maria Montessori‘s argument could be significant for today’s educational policies for the mentally ill. Montessori studied her mentally disabled patients, listening and carefully noting their response to her attempts to implement Séguin's educational methods, as well as their progress in becoming increasingly independent and verbal. The study will target this void by enunciating, refining and encompassing some of the recent hypothetical viewpoints of Montessori education and mental care
Dynamic investigation of ellipses inscribed in a rectangle
Get PDFDescribed is a dynamic investigation of an ellipse inscribed in a rectangle, with a view to properties conserved while making changes. We find mathematically the locus from which an ellipse is viewed at an angle of 90°, as well as the locus of the foci of an ellipse rotated in a rectangle that inscribes it. Would also study the case where a given ellipse is inscribed by a parallelogram, the lengths of whose sides can be changed
An Optimal Class of Eighth-Order Iterative Methods Based on King’s Method
Get PDFThis paper based on King’s fourth order methods. A class of eighth-order methods is presented for solving simple roots of nonlinear equations. The class is developed by combining King’s fourth-order method and Newton’s method as a third step using the forward divided difference and multiplication of three weight function. Some numerical comparisons have been considered to show the performance of the proposed method
Solving 2D Time-Fractional Diffusion Equations by Preconditioned Fractional EDG Method
Get PDFFractional differential equations play a significant role in science and technology given that several scientific problems in mathematics, physics, engineering and chemistry can be resolved using fractional partial differential equations in terms of space and/or time fractional derivative. Because of new developments in the analysis and understanding of many complex systems in engineering and sciences, it has been observed that several phenomena are more realistically and accurately described by differential equations of fractional order. Fast computational methods for solving fractional partial differential equations using finite difference schemes derived from skewed (rotated) difference operators have been extensively investigated over the years. The main aim of this paper is to examine a new fractional group iterative method which is called Preconditioned Fractional Explicit Decoupled Group (PFEDG) method in solving 2D time-fractional diffusion equations. Numerical experiments and comparison with other existing methods are given to confirm the superiority of our proposed method
Management of High Conservation Value in Forest Management Units of Cameroon: Case of 1025 Forest Concession
Get PDFThe forests of South-Cameroon are a home to significant biological and cultural diversity and appear to be among the most threatened in the Congo Basin. Fortunately, the management process for High Conservation Value forest (HCVF) constitutes an alternative for the preservation of this biodiversity. The study was inspired by the ProForest guide to help optimize the integration of ecological and social values within the forest concession 1025. To do this, participatory mapping, focus groups and field observations were used to identify the high social values contained in the forest concession. Consultation of forest management plan, land use plan and inventory documents as well as field observations led to the identification of high ecological values. After evaluation of the potential threats on the attributes of high conservation values, management measures were proposed to improve/maintain the high conservation values identified. The forest concession 1025 contains six categories of high conservation values with a variety of attributes. Of the four categories of high ecological conservation values identified, only category 2 relative to the large intact forests of global/regional importance seems not to be unanimous because of the typology of the Congo Basin forests. On the other hand, the high values of social conservation, with few exceptions, are similar from one study to another. This similarity is related to almost homogeneous socio-cultural practices in the sub-region. The overlapping of incompatible activities in the massive forest offers an uncertain outcome to the implementation of the management process of forest with high conservation values. A revision of the land-use plan would be a primer to the ownership of the concept of forests at high conservation values in the Forest Management Unit (FMU) 1025
Dismissal of criminal case investigation-Kosovo context
Get PDFOne of the manners of concluding investigation is its dismissal. Investigation duly is dismissed by a special ruling rendered by the competent state prosecutor. Dismissal of investigation is a procedural action that results with the dismissal of criminal proceedings entirely. The state prosecutor dismisses investigations when it comes to conclusion that there is a fulfillment of legal requirements which determine the undertaking of such an action. In any case, the ruling on investigation dismissal expresses unavoidable effects, except in dismissal of procedure, also in interruption of exercising actions which previously for the police have been authorized by state prosecutor as well as interruption of detention on remand and any other measure imposed against the defendant. Within this scientific paper, in order to have a better picture of situation related to dismissal of investigation has been reflected the practical work of the Basic Prosecution of Prishtina, Prizren and Mitrovica for the period of time 2013-2015. In this case, there are conclusions and concrete suggestions considered to be in function of professional advancement of state prosecutor decision-making concerning criminal cases investigation