The significance of the qualifying declarations under the Cape Town Convention

This article outlines and critically examines the relationship between the qualifying declarations and the economic advantages of the Cape Town Convention on International Interests in Mobile Equipment. It shows that the qualifying declarations operate rather differently from how they are perceived in academic literature and practice. Specifically, the article shows that the critical advantage of the Convention and the qualifying declaration is the potential to reduce enforcement risk relating to different States in a specific transactional setting and not, as some observers might wrongly perceive, from the Cape Town Discount. Thus, if States are not prepared to make the qualifying declarations, this should not deter them from ratifying the Convention and the Protocol. States and society may benefit from adoption of the Convention and its related protocols with partial—or even without—adoption of the qualifying declarations, bearing in mind of course the interdependency of the Convention’s remedies

On existential declarations of independence in IF Logic

We analyze the behaviour of declarations of independence between existential quantifiers in quantifier prefixes of IF sentences; we give a syntactical criterion for deciding whether a sentence beginning with such prefix exists such that its truth values may be affected by removal of the declaration of independence. We extend the result also to equilibrium semantics values for undetermined IF sentences. The main theorem allows us to describe the behaviour of various particular classes of quantifier prefixes, and to prove as a remarkable corollary that all existential IF sentences are equivalent to first-order sentences. As a further consequence, we prove that the fragment of IF sentences with knowledge memory has only first-order expressive power (up to truth equivalence)

The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance

The unprecedented development of information technology in the past few years has made possible the transmission of information, inclusively fiscal information, by electronic means of transmission at distance. Tax payers can use the method of submission of fiscal declarations by electronic means of transmission at distance as alternative method of deposition of fiscal declarations. The date of deposition of a fiscal declaration is the date of its registration on the site of the Ministry of Economy and Finances, A.N.A.F. portal. The declaration submitted by electronic means is presumed to be signed by the person authorized to sign fiscal declarations, whose signature was attached to the declaration, according to the used digital certificate. The issue of simple and qualified certificates is done by the suppliers of services of certification administered by the National Authority for the Settlement in Communications and Information Technology. The period of validity of a certificate is of maximum 1 year from the date of communication by the client. In case of renewal of a qualified certificate there is issued a new certificate with the same identification and checking data of the electronic signature, as the other validity data. For the submission of fiscal declarations by electronic means of transmission at distance, tax payers should use the service “Depose on-line declarations” existing on the MMSF site, on A.N.A.F. portal.fiscal declarations, electronic means of transmission, digital certificate

Tax Overpayments, Tax Evasion, and Book-Tax Differences

A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's actions, (3) the costs of making untruthful profit declarations, and (4) the tax rate. If the firm's owner or the government takes into account these effects when pursuing his own objectives, the changes in tax payments and book profit declarations become theoretically more ambiguous.executive compensation, financial accounting, tax evasion

Semantics of Input-Consuming Logic Programs

Input-consuming programs are logic programs with an additional restriction on the selectability (actually, on the resolvability) of atoms. this class of programs arguably allows to model logic programs employing a dynamic selection rule and constructs such as delay declarations: as shown also in [5], a large number of them are actually input-consuming. \ud in this paper we show that - under some syntactic restrictions - the tex2html_wrap_inline117-semantics of a program is correct and fully abstract also for input-consuming programs. this allows us to conclude that for a large class of programs employing delay declarations there exists a model-theoretic semantics which is equivalent to the operational one

Strategic Manipulations and Collusions in Knaster Procedure

The Knaster’s procedure is one of the simplest and most powerful mechanisms for allocating indivisible objects among agents requiring them, but its sealed bid feature may induce some agents in altering their valuations. In this paper we study the consequences of false declarations on the agents’ payoffs. A misrepresentation of a single agent could produce a gain or a loss. So, we analyze a possible behavior of a subset of infinitely risk-averse agents and propose how to obtain a safe gain via a joint misreporting of their valuations, regardless of the declarations of the other agents.Knaster’s procedure, misrepresentation, collusion

Verifying termination and error-freedom of logic programs with block declarations

We present verification methods for logic programs with delay declarations. The verified properties are termination and freedom from errors related to built-ins. Concerning termination, we present two approaches. The first approach tries to eliminate the well-known problem of speculative output bindings. The second approach is based on identifying the predicates for which the textual position of an atom using this predicate is irrelevant with respect to termination. Three features are distinctive of this work: it allows for predicates to be used in several modes; it shows that block declarations, which are a very simple delay construct, are sufficient to ensure the desired properties; it takes the selection rule into account, assuming it to be as in most Prolog implementations. The methods can be used to verify existing programs and assist in writing new programs

Structural Induction Principles for Functional Programmers

User defined recursive types are a fundamental feature of modern functional programming languages like Haskell, Clean, and the ML family of languages. Properties of programs defined by recursion on the structure of recursive types are generally proved by structural induction on the type. It is well known in the theorem proving community how to generate structural induction principles from data type declarations. These methods deserve to be better know in the functional programming community. Existing functional programming textbooks gloss over this material. And yet, if functional programmers do not know how to write down the structural induction principle for a new type - how are they supposed to reason about it? In this paper we describe an algorithm to generate structural induction principles from data type declarations. We also discuss how these methods are taught in the functional programming course at the University of Wyoming. A Haskell implementation of the algorithm is included in an appendix.Comment: In Proceedings TFPIE 2013, arXiv:1312.221

Disasters in the United States

This book focuses on three disaster-related categories: major disaster declarations, emergency declarations, and fire management assistance declarations. The authors utilize these official definitions to draw inferences about the frequency, geographic patterns, trends, and financial costs related to disasters