130,946 research outputs found
Growth and motion at the Weddell Sea ice edge
No full textThe formation of sea ice in the presence of turbulence was studied using data from drifting buoydeployments and ice sampling in the Weddell Sea during April 2000. The study sought toimprove understanding of pancake ice in terms of dynamics, heat fluxes, ice growth rates andmechanisms.Ice motion at high frequencies was examined using GPS buoy positions at a 20-minutesampling interval. Relative motions of the buoy array were characterised by a markedoscillation at the highest frequencies, with an RMS value two orders of magnitude higher thanpreviously seen in the Weddell Sea. This motion ceased overnight as the pancakes consolidated.Wave forcing, either surface gravity or internal, was postulated as the cause. The oscillation wasfound to significantly influence the proportions of pancake and frazil ice, though the nature ofthe ice cover meant that ice production rates were unaffected, in contrast to the enhanced growththis would imply for congelation ice. Momentum transfer parameters were found to be similarto those found for the Greenland Sea Odden ice tongue.Pancakes were found to be dominantly thickened by over-topping of the surroundingfrazil ice crystals, termed ‘scavenging’, and gave rise to distinct morphologies, which wereclassified. A physical model was developed to describe the evolution of the pancake ice cover toconsolidation. Ice production in the pancake/frazil process was found to proceed atapproximately double the rate of the equivalent congelation ice cover, or 0.58 times the limitingfree-surface frazil production. It was suggested that the discrepancy will seriously impact largescalemodelling attempts to simulate heat and momentum fluxes between the ocean andatmosphere, as well as salt rejection and subsequent water mass modification, though it isacknowledged that further field measurements are required to place some currently empiricalparameters into a physical context
Análisis sobre la doble tributación en México y sus implicaciones fiscales respecto al impuesto sobre la renta
No full textTesis (maestría en impuestos)--Universidad Autónoma de Aguascalientes. Centro de Ciencias Económicas y Administrativas. Departamento de ContabilidadEn el presente trabajo se analizó la doble tributación en México y sus
implicaciones fiscales respecto al impuesto sobre la renta comenzando en el
primer capítulo con las definiciones de residencia fiscal y de establecimiento
permanente, contenido en la legislación doméstica de México y en el modelo
para evitar la doble tributación de la Organización para Cooperación y
Desarrollo Económico (OCDE).
En el segundo capítulo se analizó como la legislación doméstica de México
interactúa con los convenios internacionales para evitar la doble tributación, se
identificó los artículos contenidos en la Convención de Viena que establece
esta relación, y se dio a conocer la relación de jerarquía de los tratados
internaciones con la legislación doméstica, además se identificaron las
diferentes jurisprudencias emitidas por la Suprema Corte de Justicia de la
Nación respecto a la jerarquía de las leyes con los tratados internacionales.
En el tercer capítulo se expuso los diferentes métodos para evitar la doble
tributación los cuales son: el método de exención, método de imputación o de
crédito fiscal, y el método establecido en la ley del impuesto sobre la renta,
además de exponer el plazo para efectuar el acreditamiento, la documentación
necesaria para comprobar el pago de impuestos en el extranjero, así como el
tipo de cambio que se debe utilizar al momento de utilizar estos métodos, en
este capítulo además se analiza los precios de transferencia, que señala la ley
sobre estos y como deben ser utilizados.
En el cuarto capítulo se analizó la nueva normativa para evitar el abuso en la
aplicación de los tratados y prevenir la erosión de las bases imponibles y el
traslado de beneficios, que fue firmado por México en Julio del 2017 y que
modifica los tratados existentes a los que se encuentran suscrito México.
Y por último en el quinto capítulo se realizó una micro-simulación, donde se
realizó el cálculo del pago del impuesto sobre la renta de una persona física
utilizando el tratado para evitar la doble tributación México- Estados Unidos de
América y se realizó la comparación del monto a pagar al no utilizar el tratado.This work is an analysis of double taxation in Mexico and the implication on the
taxed income. The first chapter contains the definition of residence and
permanent establishment, that is contain it in the domestic legislation, and in the
Model Tax Convention on Income published by The Organization for Economic
Co-operation and Development.
The second chapter contains research on the interaction between the Mexican
domestic legislation and international agreements on how to avoid double
taxation. Included in chapter is analysis of n the Vienna convention, the
hierarchy of the international agreement on the subject of human right are
exposed, and the jurisprudence about the hierarchy of the laws issued by the
Supreme Court of Justice of the Nation is presented.
The third chapter analyzes different methods to avoid the double. The methods
discussed are exemption method, fiscal credit method, and the method
contained in the income tax law. Additionally, the time to accomplish the
accreditation is display, and what are the documents that are need it to the
accreditation, and exchange rate that the income tax law allows using. In this
chapter the transfer pricing are also expose and analyzed what the income tax
law establish.
In the fourth chapter, the Multilateral Convention to Implement Tax Treaty
Related Measures to Prevent Base Erosion and Profit Shifting a convention
signed in July of 2017 by Mexico is discussed, a with the signature of this
convention all the income tax convention that Mexico had were modified.
In the fifth chapter, a micro-simulation is presented using the Mexico-United
States of America income tax convention to calculate the payment of the
income tax, and comparing the payment of income tax without the income tax
convention
A Multi-Language Comparison of Influences on Author Verification using Character N-Grams
No full textWe create a new multi-language corpus for author verification based on Wikipedia talkpages, and evaluate the influence that differences in topic and time have on character n-gram author profiles. Topic alignment between two texts is found to increase author verification precision, and an authors writing style is found to change over time, but not more significantly after 3 years than after 1 year.Information ArchitectureWISElectrical Engineering, Mathematics and Computer Scienc
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
The vanishing author in computer-generated works: a critical analysis of recent Australian case law
No full textAbstract
The use of software is ubiquitous in the creation of many copyright works, yet the requirement in copyright law that every work have a human author who engages in independent intellectual effort means that its use may prevent copyright subsistence. Several recent Australian cases have refocused attention on authorship as an essential criterion of copyright subsistence, and these cases suggest that much computer-produced output may be authorless and thus lack copyright protection. This article, the first in a two-part series, analyses how each case deals with the question of authorship of computer-produced works and why the use of software diminishes copyright protection for a significant number of computer-generated works. The article critiques the application of conventional notions of human authorship developed in the pre-computer age to modern productions and suggests alternative approaches to authorship that satisfy both the major objectives of copyright policy and the need to adapt to the computer age. The article argues that, without a broader judicial approach to authorship of computer-generated works, Parliament must remedy the lacuna in protection for these ‘authorless’ works. Possible solutions for reform are suggested. In a forthcoming article, the author comprehensively examines those reform proposals
"Recinto doble amurallado"
No full text1 positivo en b/n 100x145 mmSignatura antigua R.480Recinto con doble muralla y torresUnidad documenta
Diffusive author(s), cohesive author: Analysis of S/N (1994)
No full textThis study indicates the ways in which various aspects of the author(s) are brought forth in Dumb type’s performance art, the S/N production. Previous research has suggested a non-hierarchical organization of Dumb type and the absence of a “privileged author” in Dumb type’s collaborative work, S/N. However, the results that I have investigated from member’s interviews on the creative process of S/N along with my analysis of the recorded images of S/N, indicate a different aspect of the author(s). First, S/N was created through, so to speak, the collective ideas of the members of Dumb type. Further, S/N has at least nine quotations from previous performances, installations, and printed writings, besides the work-in-progress technique. Explicating one of the “author functions” as given by Michel Foucault, each text has plural subjects of the author. However, it has been revealed from members’ interviews that Teiji Furuhashi had a decision-making role in selecting the members’ ideas within the performance. Since then, S/N has had plural subjects of creation; however, Furuhashi is one of the subjects of creation along with the “privileged author.” S/N has plural authors (diffusive authors) yet at the same time, it has a “privileged author,” Teiji Furuhashi (cohesive author)
Doble instancia como derecho de defensa
No full textEl tema escogido para la realizaci?n de esta tesina, naci? luego de que en las Aulas de clase de esta especializaci?n alg?n profesor trajo a colaci?n el doble problema que surge en la pr?ctica judicial, por sostenerse de modo a priori que toda providencia judicial es apelable, lo que lleva consigo el aumento de trabajo en forma exagerada a las Salas Especializadas de las Cortes Provinciales de Justicia del pa?s, en todas las materias, siendo imperante entender el verdadero contenido esencial del derecho a recurrir constitucionalmente establecido; y, por otro lado, en los procesos contravencionales, determinar el Juez Competente para conocimiento y resoluci?n del recurso de apelaci?n del que se viene haciendo uso.Especialista en Derecho Constituciona
La economía de la doble imposición tributaria
No full textEl trabajo aborda la doble imposición tributaria interna desde las perspectivas económica y constitucional. En primer lugar, explica en qué consiste la doble imposición y qué consecuencias trae, haciendo un breve análisis acerca de su eficiencia. Luego, trata el tema de la tragedia de los comunes y anticomunes, aplicándolo al caso bajo análisis. Más adelante analiza si existe algún principio o regla constitucional que prohíba la doble imposición a nivel interno y trata el tema de la ley de coparticipación federal de impuestos como medio para evitarla. Finalmente, analiza la relación entre la supuesta prohibición de doble imposición y los principios del derecho tributario, y aplica las consideraciones económicas descriptas al fenómeno analizado
Resolución CSICADyTT N° 15/2022. Aprobar el reglamento interno del Instituto de Investigaciones en Recursos Naturales, Agroecología y Desarrollo Rural (IRNAD), Unidad Ejecutora de Doble Dependencia.
No full textFil: Consejo Superior de Investigación, Creación Artística, Desarrollo y Transferencia de Tecnología (I). Universidad Nacional de Río Negro. Río Negro, ArgentinaResolución CSICADyTT N° 15/2022. Aprobar el reglamento interno del Instituto de Investigaciones en Recursos Naturales, Agroecología y Desarrollo Rural (IRNAD), Unidad Ejecutora de Doble Dependencia entre la Universidad Nacional de Río Negro, y el Consejo Nacional de Investigaciones Científicas y Técnicas.tru
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