177,050 research outputs found
Evaluation of agricultural sector in turkey within income tax
No full textAs countries develop, the share of agricultural sector in domestic income has begun to reduce along with the increasing industrialization. According to the data of 2017, in Turkey the share of agriculture in domestic income is 6,1 %, and it is still in a considerable amount. However, the share of agricultural sector in employment is 19,4 % and this is a very high rate. Today, one out of every five people works in agricultural sector. Therefore, it can be thought that there is a serious tax potential in agricultural sector. Income tax is a type of tax collected on the incomes of real persons. In Turkish Income Tax System, income is defined in 1st article of Income Tax Law (ITL) numbered 193. Accordingly, income is the net amount of incomes and revenues that a real person obtains in a calendar year. The incomes and revenues that will be subject to annual income tax consist of the income items in 2nd Article of ITL. These related items are business incomes, agricultural incomes, wages, self-employment incomes, real property incomes, movable assets incomes and other incomes and earnings. Income tax is a tax based on declaration. The unitary structure of Turkish Income Tax System necessitates the declaration and taxation of agricultural incomes based on real taxation by gathering in annual declaration along with the incomes obtained from the seven income items mentioned above. However, stoppage at source was adopted as the main principle
Light Exposure Behavior Assessment (Leba): A Novel Self-Reported Instrument to Measure Light Exposure-Related Behavior
No full textBackground: Light exposure is essential for our health and well -being, driving various non-visual processes, including circadian photoentrainment, melatonin suppression and the modulation of alertness. An unexplored dimension of light exposure is that it is partially controlled by our behavior. Here, we present a novel instrument to capture light exposure-related behavior: the Light Exposure Behaviour Assessment (LEBA).Methods: An expert panel prepared an initial item pool (n = 48 items). Responses, consisting of rating the frequency of engaging in a given behavior on a five-point Likert scale, were collected using a fully anonymous, geographically unconstrained online survey (n = 690 complete responses across 74 countries and 28 time zones). Five different attention - check items were included in the survey to ensure high data quality. We applied a psychometric analysis strategy based on Classical Test Theory and Item Response Theory (IRT) to develop and validate the LEBA instrument. Results: In the exploratory factor analysis (EFA) on an initial subset of our sample (n = 428), a five-factor latent structure with 25 items was obtained (F1: wearing blue light filters; F2: spending time outdoors; F3: using phone and smart watch in bed; F4: using light before bedtime; F5: using light in the morning and during daytime). A subsequent confirmatory factor analysis (CFA) was performed on another independent subset of participants (n = 262) to assess structural validity. The final CFA analysis yielded a five-factor latent structure with 23 items (CFI = 0.95, TLI = 0.95 and RMSEA = 0.06). The five factors’ internal consistency reliability coefficient ordinal alpha ranged between 0.52 and 0.96, indicating sufficient to good internal consistency. The full scale also showed adequate internal consistency (McDonald’s Omega = 0.73). Our model also exhibited the highest level of invariance–residual invariance between native and non-native English speakers (CFI = 0.95, TLI = 0.95, RMSEA = 0.05). Finally, we used IRT on the complete sample (n = 690) to develop a short form of LEBA (18 items), excluding five items carrying low information to distinguish individuals in terms of their attitude towards light hygiene. Conclusion: The psychometric properties of both forms of LEBA indicate the potential usability for measuring individuals’ general light exposure-related behavior at a large scale. The LEBA instrument may offer a scalable solution to characterize persons based on their engagement in these behaviors, which may help to develop interventions for optimizing personal light exposure. Adaptations of LEBA into Bangla and German are currently in preparation. The LEBA instrument will be available under the open -access CC-BY-NC-ND license (https://leba-instrument.org/ accessed on 28 February 2022)
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
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
No full textBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Letter from R. R. Zellick, Assistant Trust Officer, Anglo California National Bank of San Francisco, to Joseph R. Goodman, October 2, 1942
No full textLetter from R. R. Zellick, Assistant Trust Officer at The Anglo California National Bank of San Francisco, to Joseph R. Goodman, regarding property owned by Dave Tatsuno. Zellick mentions a dispute between current tenants and Tatsuno, and that Tatsuno has asked Goodman to help locate trustworthy tenants.Personal correspondence, organizational records, government documents, publications, and other papers created or collected by Joseph R. Goodman documenting the forced removal and incarceration of Japanese Americans during World War II, as well as organized resistance to incarceration. Included in the collection are records of the Japanese Young Men's Christian Association and the Japanese American Citizens' League in San Francisco, including papers of the Japanese YMCA's executive secretary Lincoln Kanai; Sakai family papers; Goodman's correspondence to and from Japanese American incarcerees, organizations opposing forced removal and incarceration of Japanese Americans, the War Relocation Authority, and others; publications, photographs, and ephemera from the Topaz Relocation Center, where Goodman taught high school; War Relocation Authority records and publications; and newspaper clippings, pamphlets, and reports about forced removal and incarceration created by various government, religious, and civic organizations, in California and nationwide
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Light exposure behaviour assessment (LEBA): A novel self-reported instrument to capture light exposure-related behaviour
No full textLight exposure is an important driver of health and well-being. Many aspects of light exposure are modulated by our behaviour. How these light-related behaviours can be shaped to optimise personal light exposure is currently unknown. Here, we present a novel, self-reported and psychometrically validated instrument to capture light exposure-related behaviour, the Light Exposure Behavior Assessment (LEBA)
Liftings for noncomplete probability spaces
No full textThe current state of knowledge concerning liftings for noncomplete probability spaces is discussed. This is a somewhat expanded version of the author's talk given at the 1991 Summer Conference on General Topology and Applications in Honor of Mary Ellen Rudin and Her Work.PT: S; CR: BURKE MR, IN PRESS P AM MATH S BURKE MR, 1991, ISRAEL J MATH, V73, P33 BURKE MR, 1992, ISRAEL J MATH, V79, P289 CARLSON T, THEOREM LIFTING CHRISTENSEN JPR, 1974, TOPOLOGY BOREL STRUC FREMLIN DH, 1989, HDB BOOLEAN ALGEBRAS, P877 INOESCUTULCEA A, 1966, 5TH P BERK S MATH ST, V2 IONESCUTULCEA A, 1967, CONTRIBUTIONS PROB 1, P63 IONESCUTULCEA A, 1969, TOPICS THEORY LIFTIN JECH TJ, 1978, SET THEORY JOHNSON RA, 1980, P AM MATH SOC, V80, P234 JUST W, IN PRESS T AM MATH S KUPKA J, 1983, INDIANA U MATH J, V32, P717 LOSERT V, 1983, LNM, V1080, P95 MAHARAM D, 1958, P AM MATH SOC, V9, P987 SHELAH S, 1983, ISRAEL J MATH, V45, P90 TALAGRAND M, 1982, P AM MATH SOC, V84, P379 VONNEUMANN J, 1931, CRELLES J MATH, V165, P109; NR: 18; TC: 0; J9: ANN N Y ACAD SCI; PG: 4; GA: BZ86BSource type: Electronic(1
Hansen, Lee (Lee R.). Union, non-union, and managerial pay plan state employees, 2008-2019
No full text1 online resource (2 pages)"July 1, 2021."Provides the number of union and non-union state employees in each of the last 14 years. Also provides the number of state employees paid under the state's managerial pay plan during each of those years. Updates OLR research report 2019-R-011
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