The Evolving Enforcement of E.U. Competition Laws

Entrepreneurship and new business development has been increasingly moving to the forefront of media, public and governmental attention. Many countries have enacted competition laws to curb abuses and specifically prevent unfair competition. Unlike the Unites States, enforcement of competition law in Europe has historically been the domain of the government, generally under the of the European Commissioners for Competition, and does not rely on private actions of entrepreneurs and new business developers. By combining existing worldwide case law, legislation and governmental policies as a lens, this paper is intended to fill a gap in the existing literature relating to the impact of European competition law and the growth of entrepreneurial enforcement of unfair competition practices. The conclusion and recommendations reached are generalizable and appropriate for use in developing best practice solutions

Exploring the Effect of Financial Literacy Programs on Low-Income Adults

Financial literacy is a necessity of modern adult life. Obtaining control of personal finances is challenging for everyone. The lack of financial literacy in the low income adult grouping has become more problematic as personal finances become more complex. Utilizing a series of interviews the shared experiences of the study participant’s reflected in-depth descriptions of the personal lived experiences relating to financial literacy concepts, educational programs, and future expectations from the participants. This study addresses the perceptions and expectations of low-income adults regarding financial literacy programs and attempts to isolate ways to increase attendance in educational financial literacy programs. Using a series of thematic questions, three significant areas emerged relating to participants’ characteristics, types of services required and access to programs are explored. The results reverse the top down approach of financial program development from what lowincome adults need to learn to participate in mainstream financial sector to what low-income adults want to learn to secure a stable financial future. The conclusions, recommendations and implications reached are generalizable and appropriate for developing best practices delivering financial literacy programs to the low income adult population

Tax Planning Under the Inflation Reduction Act of 2022

The Inflation Reduction Act of2022 (the Act ), signed by President Biden on 8/16/2022, contained an array of tax provisions that should be considered in tax planning for clients. The Act is a budget reconciliation bill whose origins can be traced back to the American Rescue Plan Act of2021, as well as the American Jobs Plan (AJP) and the American Families Plan (AFP). Each plan contained aspects of tax incentives for green energy construction, conservation, and infrastructure improvements, as well as for healthcare benefits. What we see in the Act is the last iteration of these developing tax incentives. The Act is a scaled-down version, and immediate successor, to the Build Back Better Act which passed in the House of Representatives in 2021 but failed to pass in the Senate. It incorporates and enlarges on many of the tax provisions in the Build Back Better Act related to energy efficiency and healthcare

Expanded Tax Incentives for Energy-Efficient Construction and Improvements

The Inflation Reduction Act of 2022 (the Act), included an array of tax-law changes that may not have gotten the attention they deserve. There are several reasons why for many these changes may have been under the radar. First, as part of a much larger legislative package, much of the attention has been given to the ongoing political debates rather than individual provisions. In fact, the Act is part of a larger political saga. It\u27s a scaled-down version, and immediate successor, to the Build Back Better Act which passed in the House of Representatives in 2021 but failed to pass in the Senate. Second, the changes are often extensions and expansions of existing tax incentives, and it may not be clear right away how significant these extensions and expansions are in terms of dollar volume and benefit to taxpayers. Finally, the incentives are somewhat scattered and there may be situations where individual incentives aren\u27t significant but the effect in the aggregate is significant

Corporate Inversions: New challenges, New Opportunities

With a wave of recent tax inversion and corporate reorganization discussions, corporate tax strategy has begun to move to the forefront of media, public and Congressional attention. These high-profile inversion strategies have gained momentum and achieved heightened attention, becoming a matter of public policy matter in 2014. While corporate international tax strategies have existed since the dawn of the U.S. federal income tax, inversions in their current form have been active only since the 1980s. Using three predominate inversion cases as a lens, this research intends to fill a gap in the existing literature relating to corporate inversions. By combining existing case law, tax legislation, and Treasury regulations, this paper develops a framework for supporting strategic global tax initiatives. The conclusions and recommendations reached are generalizable and appropriate for use in developing best practice solutions

Particle production and equilibrium properties within a new hadron transport approach for heavy-ion collisions

The microscopic description of heavy-ion reactions at low beam energies is achieved within hadronic transport approaches. In this article a new approach SMASH (Simulating Many Accelerated Strongly-interacting Hadrons) is introduced and applied to study the production of non-strange particles in heavy-ion reactions at $E_{\rm kin}=0.4-2A$ GeV. First, the model is described including details about the collision criterion, the initial conditions and the resonance formation and decays. To validate the approach, equilibrium properties such as detailed balance are presented and the results are compared to experimental data for elementary cross sections. Finally results for pion and proton production in C+C and Au+Au collisions is confronted with HADES and FOPI data. Predictions for particle production in $\pi+A$ collisions are made.Comment: 30 pages, 30 figures, replaced with published version; only minor change

Particle production and equilibrium properties within a new hadron transport approach for heavy-ion collisions

The microscopic description of heavy-ion reactions at low beam energies is achieved within hadronic transport approaches. In this article a new approach called "Simulating Many Accelerated Strongly interacting Hadrons" (SMASH) is introduced and applied to study the production of nonstrange particles in heavy-ion reactions at Ekin=0.4A-2A GeV. First, the model is described including details about the collision criterion, the initial conditions and the resonance formation and decays. To validate the approach, equilibrium properties such as detailed balance are presented and the results are compared to experimental data for elementary cross sections. Finally results for pion and proton production in C+C and Au+Au collisions is confronted with data from the high-acceptance dielectron spectrometer (HADES) and FOPI. Predictions for particle production in π+A collisions are made

Infectious diseases in a Nicaraguan refugee camp in Costa Rica

Artículo científico -- Universidad de Costa Rica. Instituto de Investigaciones en Salud, 1989Some Nicaraguans living in Costa Rica are in refugee camps. The types and rates of infectious diseases in the Pueblo Nuevo refugee camp were measured by examining medical records for 1985 and performing stool and blood testing. The incidence of infections was 320 episodes per 1000 persons per year. Respiratory infections represented 63% of all illnesses and pulmonary tuberculosis was high. Malaria was not found in blood samples and no childhood illnesses preventable by immunizations were recorded in the records. intestinal parasites were found in 565 of the persons examined, considerably higher than the 153/4 prevalence noted in surveys of Costa Rica as a whole. Trichuris trichlura was found in 40 To of the positive stool samples. The deficient hygienic conditions and overcrowding in the camp are responsible for the high rates of infections and the continued presence of infections many of which probably were acquired in Nicaragua. Improvement of hygienic conditions can be accomplished by involving the refugees in education, cleaning and identifying problem areas. Adequate sanitation and improved water supply, and reducing overcrowding are also recommended.Universidad de Costa Rica. Instituto de Investigaciones en Salud.Columbia University College of Physicians and Surgeons. New YorkUCR::Vicerrectoría de Investigación::Unidades de Investigación::Ciencias de la Salud::Instituto de Investigaciones en Salud (INISA