The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty increases the probability of investment by a firm in a given country. In addition, we find that a treaty reduces exports to the parent but increases imports of intermediate inputs from the parent. This is consistent with treaties increasing the effective host tax. This suggests that tax treaties impact the behavior of multinationals along some dimensions but not along others.Tax Treaties; Multinational Firms; Foreign Direct Investment

The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty increases the probability of investment by a firm in a given country. In addition, we find that a treaty reduces exports to the parent but increases imports of intermediate inputs from the parent. This is consistent with treaties increasing the effective host tax. This suggests that tax treaties impact the behavior of multinationals along some dimensions but not along others

Recent Advances in Health Biotechnology During Pandemic

The outbreak of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), which emerged in 2019, cut the epoch that will make profound fluctuates in the history of the world in social, economic, and scientific fields. Urgent needs in public health have brought with them innovative approaches, including diagnosis, prevention, and treatment. To exceed the coronavirus disease 2019 (COVID-19) pandemic, various scientific authorities in the world have procreated advances in real time polymerase chain reaction (RT-PCR) based diagnostic tests, rapid diagnostic kits, the development of vaccines for immunization, and the purposing pharmaceuticals for treatment. Diagnosis, treatment, and immunization approaches put for- ward by scientific communities are cross-fed from the accrued knowledge of multidisciplinary sciences in health biotechnology. So much so that the pandemic, urgently prioritized in the world, is not only viral infections but also has been the pulsion in the development of novel approaches in many fields such as diagnosis, treatment, translational medicine, virology, mi- crobiology, immunology, functional nano- and bio-materials, bioinformatics, molecular biol- ogy, genetics, tissue engineering, biomedical devices, and artificial intelligence technologies. In this review, the effects of the COVID-19 pandemic on the development of various scientific areas of health biotechnology are discussed

The Universality of human adventure in dream plays of Thornton Wilder: Our Town and The Skin of Our Teeth

Bu tezin, veri tabanı üzerinden yayınlanma izni bulunmamaktadır. Yayınlanma izni olmayan tezlerin basılı kopyalarına Üniversite kütüphaneniz aracılığıyla (TÜBESS üzerinden) erişebilirsiniz.59 İNGİLİZCE ABSTRAKT (en fazla 250 sözcük): ABSTRACT This study is about the universality of human adventure in Thornton Wilder's dream plays which are Our Town and The Skin of Our Teeth. The focus is on both of Wilder's plays which are representatives of universality of human adventure by using dream play technique. The first chapter covers Wilder's career in American drama with short introduction of his plays which are considered to be reflection of his life and our thesis subject plays. Chapter two concentrates on the dream play technique. The innovator of this technique, Strindberg, is presented with some examples from his plays in order to supply a better understanding of the subject we work on. Chapter three deals with the analysis of the thesis subject in both plays. Our Town seems to contain. in a New England small town and ordinariness is presented by everyday occurences in the town. The Skin of Our Teeth covers humanity in fanciful adventures of a family who lives in New Jersey. Wilder, in both of the plays, brought new touches to American theatre by using dream play technique in order to emphasize the universal.58 TÜRKÇE ABSTRAKT (en fazla 250 sözcük ): (TUBİT TURDÖK'un Abstrakt Hazırlama Kılavuzunu kullanınız.) TÜRKÇE ABSTRAKT Bu çalışma, Thornton Wilder'ın rüya oyunlarından olan Our Town ve The Skin of Our Teeth eserlerindeki insanlık macerasının evrenselliği ile ilgilidir. Ortaya koyduğumuz tez, rüya oyun tekniğini kullanarak insanlık macerasının evrenselliğinin temsilcisi olan Wilder'ın iki oyunu üzerine odaklanmaktadır. ilk bölüm, Wilder 'ın Amerikan dramasındaki kariyerini, bizim tez konumuz olan oyunlarının ve kendi hayatının yansıması olarak düşünülen oyunlarının kısa bir sunuşunu kapsar. İkinci bölüm, rüya oyun tekniğinde merkezlenmektedir. Bu tekniğin kurucusu olan Strindberg'in oyunlarından bazı örnekler, üzerinde çalıştığımız konunun daha iyi anlaşılması açısından verilmiştir. Üçüncü bölüm, her iki oyunda işlenen temanın analizi ile ilgilidir. Our Town 'nun Yeni İngiltere'deki küçük bir kasabada geçtiği görünür ve sıradanlık kasabadaki günlük olaylar ile birlikte sunulur. The Skin of Our Teeth insaniliği, New Jersey'de fantazi maceralarla yaşayan bir aile olarak sunar. Wilder, her iki oyunda da evrenselliği vurgulamak için kullandığı rüya oyun tekniği Amerikan tiyatrosuna yeni bir anlayış getirmişti

Association of sociodemographic profile, dyslipidemias, and obesity in smoker, former smoker, and nonsmoker patients with coronary artery disease

Introduction: In patients with established coronary artery disease (CAD), there are different reports on gender, age, dyslipidemia, and obesity according to smoking behavior. Smoking, obesity, and dyslipidemia are targets in secondary prevention. In this study, we aimed to investigate the sociodemographic differences, lipid profiles, body mass index (BMI), and cigarette smoking status in patients diagnosed with CAD.Methods: Patients with records of angiography, smoking behavior, sociodemographic information, lipid levels, and BMI present at the outpatient visits were included in the study. Patients were grouped as active smokers, nonsmokers, and former smokers. Statistical methods were used for comparison of variables and means.Results: A total of 235 patients, 167 (71.1%) men and 68 (28.9%) women, were included in the study. Nonsmokers group (31.4%) consisted of mostly women while active (22.6%) and former smoker (46%) groups consisted mostly of men (P < 0.0001). The mean age was 60.65 ± 11.55. Age was associated with the smoking status of patients, and nonsmokers consisted of geriatric patients significantly (P = 0.001). Educational status was associated with smoking history. Cessation of smoking after CAD diagnosis was achieved in 46% of patients. Active smokers had highest mean triglyceride (TG) values while nonsmokers had highest mean high‑density lipoprotein‑cholesterol (HDL‑C) values. Active smokers had the highest mean TG values while nonsmokers had the highest mean HDL‑C values. BMI was higher in nonsmokers than active smokers.Conclusion: Gender, age, and educational status are determinants of smoking behavior in patients with CAD. BMI is associated with smoking history. In nonsmokers, values of HDL were highest while TG values were lowest. To prevent reoccurring cardiovascular events, young patients and men are two groups which health professionals need to concentrate in motivating to quit smoking.Keywords: Coronary artery disease, dyslipidemias, obesity, smoking cessatio

Marginalised Identity in Timberlake Wertenbaker’s Play: New Anatomies

The purpose of this study is to discuss the space for a marginalized feminine identity in contemporary British feminist dramatist Timberlake Wertenbaker’s play. The play New Anatomies dramatizes the life of a historical woman called Isabelle Eberhardt, who disguised herself as an Arab man called Si Mahmoud living among Algerians. The focus of the play is the construction of a marginalised identity through dislocation of a woman from the European culture. Finding no space for her radical identity, she disguises herself as an Arab man to escape the constraints imposed on women by European ideals of femininity. Eberhardt disrupts the conventional gender codes by showing how gender is dramatized within the space of the salon. In contrast, Eberhardt is received as a man in male attire when travelling in Algeria trying to find out a space for her radical identity. She achieves a certain kind of freedom by her dislocation although this eventually leads to her death in desert

Subversion of convention in oscar wilde's plays

Bu tezin amacı, seçkin İngiliz tiyatro yazarlarından Oscar Wildeʼın oyunlarından seçilen Salome, Lady Windermereʼs Fan, A Woman of No Importance ve The Importance of Being Earnestʼe ışık tutmaktır. Bu eserlerinde Wilde, İngiltereʼde yaşayan bir İrlandalı olarak İngiliz toplumunun ve kültürünün temelini oluşturan sınıf, cinsel eğilim ve cinsiyet sınırlarını sorgulamaktadır. Wilde, yaşamındaki değer yargılarını nasıl altüst ettiyse, estetiğe bakış açısını da aynı şekilde yıkmıştır. Yazar, klasik melodram ve kaba komedi kurallarını, karakterlerin ahlaki olmayan davranışlar sergilemesi yolu ile yıkmış, ortaya koyduğu sanatında estetik akımın ürünü olan züppelik olgusunu işleyerek Viktorya dönemi geleneklerine meydan okumuştur. Ayrıca o, dönemin getirdiği anlayışı yıkmış ve modernite fikriyle alay etmiştir. Marxist eleştiri, yeni tarihselcilik ve kültürel materyalizm gibi üç eleştiri kuramlarının statükoya karşı olmaları nedeniyle Wildeʼın oyunlarında uygulanmıştır.O, heteroseksüel bir ideolojide marjinal bir üye olarak yerini almıştır. Wilde, popüler tiyatro düzenini yıkmış ve onun içerdiği katı ahlak kurallarına meydan okumuştur. Wildeʼın kendisinin, hakim heteroseksüel Viktorya toplumunda marjinal yani “öteki kişi ” olmasından dolayı, tez özellikle bu kavram üzerinde odaklanmıştır. Tez altı bölümden oluşur: Birinci bölüm Wildeʼın hayatındaki geleneklerin yıkılmasını içerir, ikinci bölüm 19. yüzyılın kültürel ve entellektüel arka planı ve Wildeʼın oyunları üzerinde modernitenin etkisi ile ilgilidir. Üçüncü bölüm, modern dramanın kısa bir tarihçesi ile birlikte teatral arka planını gösterir. Dördüncü bölüm, üç eleştiri kuramının ana eğilimlerini tartışır. Beşinci bölümde oyunlar tür ve kaynaklarına göre incelenmiş ve son bölüm ise Wildeʼın otoriteye meydan okumasını ve Viktorya toplumunda bulunan sözde “erdemlerin” ve “ideallerin” alt üst edildiğini gösterir

Evaluation of gamma-glutamyl transferase changing in urine related to the training load in the rhythmic gymnasts competitors aged 7-10

Post– exercise proteinuria and increased urinary gamma-glutamly transferase (GGT) levels can be predictive of exercise induced renal damage. In the literature, there exists numerous studies on exercise induced proteinuria, but studies investigating the effects of exercise on urinary GGT levels are quite few. The purpose of this study was to determined that the changes in urinary GGT activity, urinary creatinine and protein levels, in order to asses any potential exercise induced tubular damage of rhythmic gymnasts competitors aged 7-10. The study was performed on 11 rhythmic gymnasts who were in elementary category as competitors of the same sport club in Istanbul - Turkey. The training load was 3 hours 30 min for the same loading and same duration for all gymnasts. Urine samples which were collected before, after and 24 hours after the training were analyzed for urinary GGT, creatinine and protein levels. Significant difference was observed between before and after training urinary GGT levels (U/L and U/g creatinine) of rhythmic gymnasts (p0.05). As a result, the level of GGT urine increased depending on the exercises and decrease during resting but the training programme did not give any damage in kidneys

The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty increases the probability of investment by a firm in a given country. In addition, we find that a treaty reduces exports to the parent but increases imports of intermediate inputs from the parent. This is consistent with treaties increasing the effective host tax. This suggests that tax treaties impact the behavior of multinationals along some dimensions but not along others.Tax Treaties, Multinational Firms, Foreign Direct Investment