106 research outputs found
Crise rizicole de 2008 : chocs et nouveaux enjeux
Get PDFL'Afrique de l'Ouest importe 5,2 millions de tonnes de riz contre 1,7 au début des années 1990 et ne couvre que 60 % de ses besoins malgré des potentiels de production considérables. La région restera durablement tributaire d'un marché international structurellement haussier et de plus en plus volatile. Cette note analyse la crise de 2008, les tendances et réponses politiques face aux nouveaux défis du secteur rizicole. Elle se base sur l'étude réalisée entre mai et décembre 2010 par le CILSS, le CIRAD, la FAO, FEWS NET et le PA
Geneza, założenia oraz cele konwencji „MLI”
No full textPrzedmiot badań: Wielostronne umowy podatkowe zawierane są niezwykle rzadko, dlatego autor artykułu przedmiotem swoich badań uczynił genezę, założenia oraz cele konwencji wielostronnej implementującej środki traktatowego prawa podatkowego mające na celu zapobieganie erozji podstawy opodatkowania i przenoszeniu zysku (Konwencja „MLI”).
Cel badawczy: Celem badawczym opracowania jest syntetyczne ukazanie sekwencji zdarzeń przyczyniających się do powstania „MLI”, prezentacja założeń, które stanowiły podstawę jej uchwalenia, oraz wskazanie celów, którym przyświeca wielostronna konwencja. Analiza tych trzech obszarów pozwoliła na sformułowanie tezy, w świetle której ratyfikacja Konwencji „MLI” stanowi „krok milowy” w procesie zmierzającym do eliminacji szkodliwych praktyk podatkowych, stosowanych przez podmioty gospodarcze prowadzące działalność międzynarodową.
Metoda badawcza: Podczas analizy tematu wykorzystano metody badawcze charakterystyczne dla nauk prawnych. Pomocne okazały się: metoda dogmatyczno-prawna polegająca na analizie postanowień aktu normatywnego, analiza literatury przedmiotu oraz dokumentów i opracowań z zakresu międzynarodowego opodatkowania.
Wyniki: Analiza genezy, założeń oraz celów Konwencji „MLI” skłania autora do nakreślenia następujących konkluzji. Konwencja „MLI” jest niezwykle ważnym instrumentem współczesnego międzynarodowego prawa podatkowego oraz stanowi punkt zwrotny w historii traktatów podatkowych w zakresie unikania opodatkowania.Background: Multilateral tax agreements are very rarely concluded, therefore the Author of the article has made the genesis, assumptions, and objectives of the multilateral convention implementing measures of the treaty tax law aimed at preventing erosion of the tax base and transfer of profits (“MLI” Convention) the subject of his research.
Research purpose: The research aim of the study is to synthesize the sequence of events contributing to the creation of the “MLI”, to present the assumptions that formed the basis for its adoption, and to indicate the objectives of the multilateral convention. The analysis of these three areas has led to the conclusion that the ratification of the “MLI” Convention is a “milestone” in the process of eliminating harmful tax practices by international operators.
Methods: During the analysis of the subject, research methods characteristic for legal sciences were used. The dogmatic-legal method consisting in the analysis of the provisions of the normative act, the analysis of the literature on the subject and documents and studies on international taxation proved to be helpful.
Conclusions: The analysis of the genesis, assumptions, and objectives of the “MLI” Convention leads the author to draw the following conclusions. The “MLI” Convention is an extremely important instrument of modern international tax law and represents a turning point in the history of tax avoidance treaties
The 2008 rice crisis: shock and new challenges
Get PDFWest Africa currently imports 5.2 million tonnes of rice, compared with 1.7 million tonnes in the early 1990s, and is only able to cover 60% of its needs despite possessing considerable rice-growing potential. The region will nevertheless for the foreseeable future remain dependent on an international market in which prices are structurally rising and which is increasingly volatile. This paper analyses the crisis of 2008, new trends and policy responses to address new challenges in the rice sector. It is based on a study carried out between May and December 2010 by CILSS, CIRAD, FAO, FEWS NET and the WF
Après la famine au Niger... Quelles actions de lutte et de recherche contre l'insécurité alimentaire au Sahel ?
Get PDFL'année 2005 a été marquée par les terribles images de la famine au Niger, qui faisaient écho à celles reçues en 1974 sur la famine dans le Sahel. En 2005 aussi, les médias ont rapporté les tentatives dramatiques de migrants fuyant le Sahel pour des raisons le plus souvent économiques et liées à la pauvreté. En 2004 déjà, des images nous montraient d'impressionnantes invasions de criquets pèlerins dévastant les cultures des paysans sahéliens, envahissant les routes et bloquant les aéroports. A cinq heures d'avion de l'Europe, le Sahel est-il une région maudite, vouée à toutes les catastrophes ? Sommes-nous impuissants ? Pour répondre à cette vision pessimiste, deux structures de recherche, une située dans le Sahel et l'autre en France, se sont associées pour tenter de faire un diagnostic objectif de la situation et montrer qu'au-delà des apparences la situation de ces pays n'est pas sans issue : des solutions sont possibles. Ce diagnostic est complété de pistes à explorer pour lutter contre l'insécurité alimentaire. Ces idées sont le fruit d'une expérience de plus de 30 ans d'étude, d'observation et de recherche
Mathematics Learning Inventory (MLI)
Get PDFMathematics Learning Inventory:
Early Indicator Based on Mathematics Interest & Self Esteem
Mohd Nazim Mat Nawi *
, Balqis Hisham, Norlaili Md Saad, Suraya Hassan, Nurfatihah
Mohamad Hanafi, Juhaidah Hairom
Department of Mathematics, Centre for Foundation Studies,
International Islamic University of Malaysia, Gambang Campus,
26300 Gambang, Pahang, Malaysia
*Corresponding author: [email protected]
ABSTRACT
One of the most significant subjects taught worldwide from preschool through university level
is mathematics. The students’ interest is considered as a vital aspect affecting involvement and
success in this subject. In addition, self-esteem also has been seen as an important factor in
learning mathematics. Therefore, mathematics interest and self-esteem are two critical
elements that contribute to mathematics achievement. Besides their SPM result, there is
insufficient indicator to identify low achiever students. Hence, the innovation from this study
is an indicator called Mathematics Learning Inventory (MLI) which consists of google form
and score excel template. Based on the results from the inventory, we can identify which
students need consultation related to the course based on the score. Concurrently, the system
will notify the instructor to provide intervention procedures in preparing them for the formative
and the summative assessment for that subject. This MLI can be introduced and utilized by all
institutions which offered pre-university programme. This study will use purposive sampling
technique to select a sample of 312 sciences students from Centre for Foundation Studies
(CFS), International Islamic University Malaysia (IIUM) who are taking Mathematics 1
(MAT0114) subject in semester 1, 2022/2023. Academic Interest Scale for Adolescents (AISA)
is the instrument used in order to measure Mathematics interest whereas Rosenberg Self�Esteem Scale is used to measure self-esteem.
Keywords. Pre-university programme; Mathematics interest; Self-esteem; Mathematics
Learning Inventory (ML
Bilan des ressources de la recherche agricole dans les pays du Sahel Volume I : Analyse et stratégie régionale. Volume II : Résumés des rapports nationaux. Volume III : Rapports nationaux : Mauritanie, Sénégal, Cap-Vert, Niger, Mali, Haute-Volta, Tchad, Gambie
No full textComparative Analysis of NR and TBLO Algorithms in Control of Cascaded MLI at Low Switching Frequency
No full textAbstractTo control multilevel inverters in medium voltage drives applications which operate at a power level of mega watts, modulation control strategies at high switching frequency are not preferable due to high thermal losses and poor converter efficiency. Instead, fundamental switching frequency technique such as selective harmonic elimination technique is one of the widely used methods. The non linear transcendental trigonometric SHE equations set which are formed in control of multilevel inverter are highly non linear in nature, hence it has been a challenging task for researchers to obtain feasible solution at desired value of modulation index. So far, in literature several techniques have been proposed to obtain the feasible switching angles in control of MLI with less %THD. All the proposed stochastic optimization techniques need the declaration of algorithmic specific parameters. This paper presents, comparative analysis of NR method with random initial guess and novel algorithm such as teaching learning based optimization technique to solve SHE equation set at different values of modulation index. To validate the proposed technique, a three phase CHB seven level inverter has been considered and the developed algorithms are tested at different modulation indices and comparative analysis have been carried out. MATLAB programming and SIMULINK environment has been considered to validate proposed method. The %THD produced at different values of modulation indices are complies with IEEE 519-1992 harmonic guidelines too
Artificial Jellyfish Search Algorithm-Based Selective Harmonic Elimination in a Cascaded H-Bridge Multilevel Inverter
No full textThis paper used an artificial jellyfish search (AJFS) optimizer suitable for selective harmonic elimination-based modulation for multilevel inverter (MLI) voltage control application. The main objective was to remove the undesired lower-order harmonics in the output voltage waveform of an MLI. This algorithm was motivated by the behavior of jellyfish in the ocean. Jellyfish have the ability to find the global best position where a large quantity of nutritious food is available. The paper applied AJFS algorithm on five, seven, and nine levels of CHB-MLI. The optimum switching angle was calculated for the entire modulation range for the desired lower-order harmonics elimination. The problem formulated to achieve the objective was solved in a MATLAB environment. The total harmonic distortion (THD) values of five-, seven-, and nine-level inverters for various modulation indexes were computed using AJFS and compared with the powerful differential evolution (DE) algorithm. The comparison of THD results clearly demonstrated superior THD in the output of CHB-MLI of the AJFS algorithm over DE and GA algorithm for low and medium values of modulation index. The experimental results further validated the better performance of the AJFS algorithm
Characterization of space station multilayer insulation damage due to hypervelocity space debris impact
Get PDFFour main tasks were accomplished. The first three tasks were related to the goal of measuring the degradation of the insulating capabilities of Space Station multilayer insulation (MLI) due to simulated space debris impacts at hypervelocities. The last task was associated with critically reviewing a Boeing document on the fracture characteristics of the Space Station pressure wall when subjected to a simulated hypervelocity space debris impact. In Task 1, a thermal test procedure for impact damaged MLI specimens was written. In Task 2, damaged MLI specimens were prepared. In Task 3, a computer program was written to simulate MLI thermal tests. In Task 4, the author reviewed a Boeing document describing hypervelocity impact testing on biaxially stressed plates
Hybrid Entities and Conflicts of Allocation of Income Within Tax Treaties: Is New Article 1(2) of the OECD Model (Article 1(3) of the MLI) the Best Solution Available?
No full textThe benefits of a tax treaty are generally granted to persons who are residents of one of the Contracting States. The determination of such tax residence status is, however, not always an easy task and is particularly problematic in relation to entities whose tax characterisation differs from one Contracting State to another thereby giving rise to conflicts of allocation of income. As a remedy for this, the OECD has introduced a new Article 1(2) in to the OECD Model Tax Convention 2017 (the OECD Model), the text of which is also replicated in Article 3(1) of the Multilateral Instrument (MLI). This provision, which reproduces the principles already settled within the 1999 OECD Partnership Report and which uses a wording which mirrors Article 1(6) of the US Model, is presented as the most effective way of dealing with the use of hybrid entities within the context of tax treaties. This is, however, only partially true. As will be argued by the author, Article 1(2) of the OECD Model—and by extension Article 3(1) of the MLI—is not designed to interplay properly with other attribution rules within the relevant tax treaties, especially with regard to the beneficial ownership requirement of Articles 10, 11 and 12 of the OECD Model. Accordingly, Article 1(2) of the OECD Model maintains an unjustified preference for the interests of the residence state over those of the source state thereby generating concerns especially for developing (source) countries. As stressed in this article, a better solution might perhaps be found outside the treaty context, specifically through the use of a domestic rule that co-ordinates the characterisation of entities for tax purposes. This solution would not only eliminate any potential hybrid entity mismatch before the application of a treaty, but would also indirectly provide more consistent tax treaty outcomes without the need to replace or modify the current wording of Article 1(2) of the OECD Model
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