332 research outputs found
REDUCTION OF TAX BASE FOR CORPORATE INCOME TAX DUE TO THE TAX RELIEFS WITH AN EMPHASIS ON THE CASE OF COMPANY AJM OKNA-VRATA-SENČILA., LTD.
No full textV diplomskem delu avtor obravnava in predstavlja osnovne značilnosti davka od dohodkov pravnih oseb in davčne olajšave. Gospodarske družbe se v času finančne krize zaradi težkih gospodarskih razmer vse pogosteje srečujejo s težavami v poslovanju. Eden izmed načinov, kako olajšati družbam poslovanje in obstoj na trgu, je lahko tudi optimizacija davčne osnove s pomočjo davčnih olajšav. Davčne olajšave so v diplomskem delu podrobno obravnavane in na praktičnem primeru gospodarske družbe AJM, okna-vrata-senčila, d.o.o. tudi predstavljene. Prav tako je predstavljen vpliv pravnoorganizacijske oblike subjekta na obdavčitev. Ker gospodarske družbe največkrat poslujejo v različnih državah po svetu, se je avtor v diplomskem delu dotaknil tudi problema dvojne obdavčitve.
Obravnavano tematiko je avtor želel približati vsem osebam, ki se z obdavčitvijo pravnih oseb srečujejo, predvsem pa je želel davčne zavezance opozoriti na pomen davčnih olajšav v času finančne krize.In the thesis author discusses about the basic characteristics of corporate income tax and tax reliefs. Commercial companies due to difficult economic situation during the financial crisis increasingly face problems in business. One of the ways to help companies with their business operations and their existence on the market is optimization of the tax base through tax reliefs. Tax reliefs are in the thesis thoroughly discussed and also presented on a practical example of the company AJM, okna-vrata-senčila, Ltd.. In the thesis is also presented the influence of legal form of the entity to taxation. Since most companies doing business in different countries around the world, the author of the thesis also discusses about the problem of double taxation.
The author wanted to bring discussed topics to all people who are facing with the issue of corporate taxation, but above all, the author wanted to highlight the importance of tax reliefs to taxpayers in times of financial crisis
Appreciative joy: its measurement, cultivation and effects on subjective well-being and envy
No full textPh.D.Appreciative joy, a Buddhist concept, means feeling joyful for others’ success with an unenvious and appreciative attitude. It is cultivated specifically by appreciative joy meditation (AJM). The present dissertation, through a series of studies, attempts (1) to develop a psychometrically sound scale to measure the construct of appreciative joy, and (2) to evaluate the effectiveness of AJM in cultivating appreciative joy, and its effects on subjective well-being and envy.Study 1 focused on developing the appreciative joy scale (AJS) with 1622 participants. Factor analysis revealed a three-component structure. AJS was associated with better subjective well-being and lower envy, and it predicted subjective well-being even after controlling for interpersonal relationships.Study 2 focused on evaluating the effect of AJM in the laboratory. Ninety meditation novices were randomly assigned into AJM, compassion meditation (CM) and a neutral visualization control group. Results showed that both AJM and CM enhanced other-focused positive emotion. However, AJM generated more happiness and CM generated more sadness.Study 3 focused on comparing appreciative joy with positive empathy. The survey study with 317 participants demonstrated that AJS and the positive empathy scale (PES) assessed two independent constructs, and AJS explained more variance in altruism than PES. A laboratory study with 119 participants showed that AJM generated significantly more other-focused positive emotions than positive empathy.Study 4 focused on evaluating the effects of a four-week AJM training program. A randomized control trial compared the AJM group to the wait list control group with 67 participants. Results showed that the AJM training significantly increased satisfaction with life, medium- and low-arousal positive emotions, and positive attitudes toward others, and deceased high-arousal negative emotions and negative attitudes toward oneself and others at post-training assessment. At the one month follow-up assessment, appreciative joy, positive attitudes toward oneself, and medium- and lowarousal negative emotions also show significant changes in expected directions. However, envy did not show the expected change.In sum, findings of this study showed that the Buddhist concept of appreciative joy is a meaningful construct that can be assessed psychometrically. Moreover, AJM training is useful in enhancing subjective well-being. The effects of AJM on envy, however, were not observed in the current study. Common methodological issues and future directions were discussed.隨喜這一佛教概念意為以一種不妒忌及欣賞的態度為他人的成功感到快樂。隨喜可以通過喜心禪專門培養。本論文以一系列研究，試著(1)發展一套測量學屬性優異的量表以測量隨喜的構念，(2)評估喜心禪培養隨喜的有效性以及其在主觀幸福感和妒忌上的效果。研究一以1622 名被試發展隨喜量表。因素分析得到三因素結構。量表與更好的主觀幸福感和更低的妒忌相關，且在控制人際關係後依然可以預測主觀幸福感。研究二在實驗室中評估喜心禪的效果。90 名禪修新手被分配到喜心禪、悲心禪和中性視覺想像控制組。結果表明喜心禪和悲心禪都提高聚焦他人的積極情緒。而喜心禪產生更多快樂，悲心禪產生更多悲傷。研究三比較隨喜和積極共情。317 名被試參與的問卷研究證明隨喜量表和積極共情量表是兩個獨立構念，且隨喜量表能解釋利他性的更多變異。119 名被試參與的實驗室研究表明喜心禪比積極共情產生更多的他人聚焦的積極情緒。研究四評估了四周喜心禪訓練的效果。67 名被試參與的隨機控制幹預比較了喜心禪與等待組。結果表明在後測，喜心禪顯著提升生活滿意度，中喚醒和低喚醒的積極情緒以及對他人的積極態度，並降低高喚醒消極情緒，和對他人和對自己的消極態度。一個月後的追測表明隨喜，對自己的積極請態度和低喚醒消極情緒也向預期方向顯著變化。然而妒忌沒有預期的改變。綜上，本研究的發現表明隨喜這一佛教概念是能夠被有效測量的有意義的構念。喜心禪能提升主觀幸福感，但沒有發現對妒忌的效果。普遍的方法問題和未來方向也得到了討論。Zeng, Xianglong.Thesis Ph.D. Chinese University of Hong Kong 2017.Includes bibliographical references (leaves 153-165).Abstract also in Chinese; appendix include Chinese.Title from PDF title page (viewed on 22, August, 2019)
Citric acid wastewater as electron donor for biological sulfate reduction
No full textCitrate-containing wastewater is used as electron donor for sulfate reduction in a biological treatment plant for the removal of sulfate. The pathway of citrate conversion coupled to sulfate reduction and the microorganisms involved were investigated. Citrate was not a direct electron donor for the sulfate-reducing bacteria. Instead, citrate was fermented to mainly acetate and formate. These fermentation products served as electron donors for the sulfate-reducing bacteria. Sulfate reduction activities of the reactor biomass with acetate and formate were sufficiently high to explain the sulfate reduction rates that are required for the process. Two citrate-fermenting bacteria were isolated. Strain R210 was closest related to Trichococcus pasteurii (99.5% ribosomal RNA (rRNA) gene sequence similarity). The closest relative of strain S101 was Veillonella montepellierensis with an rRNA gene sequence similarity of 96.7%. Both strains had a complementary substrate range.BiotechnologyApplied Science
Evaluation of perpendicular to grain failure of beams caused by concentrated loads of joints, V31 september 2000
No full textSteel & Composite Structure
Machining of Micro-holes on Sodalime Glass Using Developed Micro-abrasive Jet Machine (μ-AJM)
No full textAbstractMicro abrasive jet machining is a non-conventional machining process used to produce micro features such as holes, channels on various brittle materials in particular and engineering materials in general. This process finds wide industrial applications. This paper investigates the optimal machining parameters to machine holes on sodalime glass for multiple performance characteristics. Grey Relational Analysis (GRA) is used for optimizing the process parameters for the material removal rate (MRR) and radial overcut (ROC). Air pressure, stand-off distance and abrasive mess are selected as the machining parameters. Taguchi Orthogonal L9 array is used to design the experiments. Based on the grey relational grades obtained for the experimental runs, optimization of process parameters have been carried out and the obtained results are presented in the paper. The results include holes size, material removal rate and radial overcut
Evaluation and modelling of perpendicular to grain embedment strength
No full textDifferent test setups for determining perpendicular to grain embedment strength of timber have been reported in literature. In addition, different definitions of strength have been used associated with the deformation level underneath the fastener. It is shown that all reported experimental results can be related, which enables comparison on a common basis. Furthermore, several models for embedment strength perpendicular to the grain which primarily depend on timber density (specific gravity) and fastener diameter are evaluated. It is shown that the model currently prescribed by the European structural timber design code [Comité Européen de Normalisation (CEN) EN 1995-1-1: 2004: Eurocode 5-design of timber structures. Part 1.1: general rules and rules for buildings. CEN, Brussels, 2004] is unable to accurately predict the strength and an alternative is proposed. This may result in more reliable timber connections in applying the European Yield Model to determine the connection strength. © 2009 The Author(s)
The Evolution of Social Network Theory: Perceived Impact on Developing Networking Relationships
No full textThe purpose of this research is to explore, analyze, and synthesize seminal and current research on the emerging social network paradigm with a focus on network ties in a various context related to social networking. The research will review and discuss the following topics, including: (1) underlying philosophical orientations, (2) research traditions, (3) methodological approaches, (4) comparison between seminal work and recent research, (5) limitations, and (6) recommendations for further research. Based on the findings, the author recommends further research using more quantitative analysis when comparing independent, dependent, and control variables focusing on network ties in varying contexts or settings to provide more valid and reliable results with objectivity
Preparing Performance Reports for Upper Management: A Skills Building Project for Sales Management Students
No full textThis paper presents an in-depth assignment used in sales management courses to help students develop the skills needed to prepare a formal performance report for upper management. Students are divided into district management teams and are required to prepare a company performance report for four years of their company’s performance. The author provides the detailed guidelines which are given to the students to aid them in the development of the performance report. Example tables for the report, the grading process, and other information for the project are also included
Integrating Philosophy Into the Entrepreneurship Curriculum: Using Stoicism as a Practical Guide for Entrepreneurship Students
No full textManagement education, and by extension, entrepreneurship education, is most effective when the ideas taught in the classroom are relevant to the workplace. The need to carefully examine business school curricula was presented in the 2013 book by the Graduate Management Admissions Council, Disrupt or be Disrupted: A Blueprint for Change in Management Education. One way for entrepreneurship programs to remain relevant is to keep up with current ideas and actions of practitioners. This paper examines Stoic philosophy, which is currently popular with many entrepreneurs and business leaders. The author argues that educators may want to integrate Stoic philosophy into the entrepreneurship curriculum
Competition and coexistence of sulfate-reducing bacteria, acetogens and methanogens in a lab-scale anaerobic bioreactor as affected by changing substrate to sulfate ratio
No full textThe microbial population structure and function of natural anaerobic communities maintained in lab-scale continuously stirred tank reactors at different lactate to sulfate ratios and in the absence of sulfate were analyzed using an integrated approach of molecular techniques and chemical analysis. The population structure, determined by denaturing gradient gel electrophoresis and by the use of oligonucleotide probes, was linked to the functional changes in the reactors. At the influent lactate to sulfate molar ratio of 0.35 mol mol?1, i.e., electron donor limitation, lactate oxidation was mainly carried out by incompletely oxidizing sulfate-reducing bacteria, which formed 80–85% of the total bacterial population. Desulfomicrobium- and Desulfovibriolike species were the most abundant sulfate-reducing bacteria. Acetogens and methanogenic Archaea were mostly outcompeted, although less than 2% of an acetogenic population could still be observed at this limiting concentration of lactate. In the near absence of sulfate (i.e., at very high lactate/sulfate ratio), acetogens and methanogenic Archaea were the dominant microbial communities. Acetogenic bacteria represented by Dendrosporobacter quercicolus-like species formed more than 70% of the population, while methanogenic bacteria related to uncultured Archaea comprising about 10–15% of the microbial community. At an influent lactate to sulfate molar ratio of 2 mol mol?1, i.e., under sulfate-limiting conditions, a different metabolic route was followed by the mixed anaerobic community. Apparently, lactate was fermented to acetate and propionate, while the majority of sulfidogenesis and methanogenesis were dependent on these fermentation products. This was consistent with the presence of significant levels (40–45% of total bacteria) of D.quercicolus-like heteroacetogens and a corresponding increase of propionate-oxidizing Desulfobulbus-like sulfate-reducing bacteria (20% of the total bacteria). Methanogenic Archaea accounted for 10% of the total microbial community.BiotechnologyApplied Science
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