4,689 research outputs found
Company Taxation in the European Union
This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fact that they measure different things. The comparison of the statutory tax rates to the effective ones for the EU-27 during the period of 1998-2009 sometimes reveals very significant differences between these indicators. Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate. Different measures are tailored to answer different research questions. Moreover, the article presents changes of company taxation for the EU-27 within 1998-2009.W artykule dokonano przeglądu miar obciążenia podatkowego przedsiębiorstw. Rozpoczynając od wielkości najprostszych, jak stopa nominalna, a kończąc na miarach efektywnych. Każdy ze wskaźników ma wady i zalety, a jego wykorzystanie może prowadzić do różnego uszeregowania państw ze względu na poziom opodatkowania. Jedną z przyczyn jest fakt, iż wielkości te mierzą inne rzeczy. Porównanie stóp nominalnych i efektywnych w krajach UE-27, w latach 1998-2009, wskazuje na istnienie niekiedy bardzo istotnych różnic pomiędzy analizowanymi wskaźnikami. W związku z tym artykuł sugeruje, iż nie należy ograniczać analiz opodatkowania przedsiębiorstw, do najprostszego i najłatwiej dostępnego wskaźnika w postaci ustawowej stopy podatkowej a rozszerzyć je o miary efektywne. Wielkości te, stanowiące lepszy instrument do porównań międzynarodowych, umożliwiają przeprowadzenie wszechstronnych badań
The linear bias of radio galaxies at z~0.3 via cosmic microwave background lensing
© 2019 The Author(s) Published by Oxford University Press on behalf of the Royal Astronomical SocietyWe present a new measurement of the linear bias of radio loud active galactic nuclei (RLAGN) at and selected from the Best & Heckman (2012) sample, made by cross-correlating the RLAGN surface density with a map of the convergence of the weak lensing field of the cosmic microwave background from Planck. We detect the cross-power signal at a significance of and use the amplitude of the cross-power spectrum to estimate the linear bias of RLAGN, , corresponding to a typical dark matter halo mass of . When RLAGN associated with optically-selected clusters are removed we measure a lower bias corresponding to . These observations support the view that powerful RLAGN typically inhabit rich group and cluster environments.Peer reviewe
Tweets to escape: intercultural differences in consumer expectations and risk behavior during the COVID-19 lockdown in three European countries
This study aims to understand the extent to which a time of emergency, (e.g. the COVID-19 pandemic), impacts consumer behaviour in terms of risk and expectations. The methodology involves the systematic content analysis of 15,000 tweets collected from three countries (UK, Italy and Spain) in April 2020. The results suggest that the top-of-mind expectation by consumers deals with escaping from home and enjoying freedom, either by having a good meal (UK), drinking alcoholic beverages (Spain), or travelling (Italy). They also suggest that the high levels of risk individuals were exposed to during the pandemic will not influence behavior in the long-term post- lockdown. Instead, they suggest consumers are willing to restore their consumption levels especially of activities that contribute to the sense of escapism. Finally, results provide evidence of the cultural differences emerging from consumers from different countries during the pandemic. Implications for international marketers and retailers are provided
A REVIEW OF THE COMMON AGRICULTURAL POLICY AND THE IMPLICATIONS OF MODIFIED SYSTEMS FOR IRELAND. ESRI BROADSHEET No. 21, October 1983
The first chapter of this paper discusses the reasons for heavy
government involvement in agricultural production and trade
throughout the world and concludes that the answer is basically
related to what farmers produce -- food. Food is a basic primary
want and rightly or wrongly there seems to be an innate feat" that
without market intervention supplies will be erratic and so
sometimes scarce
Editorial - David Bowie
The death of David Bowie, paradoxically, brings his ontic status into sharp relief, and, in turn, throws light on the construction of the figure of the artist – a spectre – the ‘creative practitioner’. An ontology of Bowie entails an interrogation of presence, absence and the historiographic portrait of the artist as a dead rock star (or not)
The Discovery of a Giant H-alpha Filament in NGC 7213
The nearby Seyfert galaxy NGC 7213 has been imaged in H-alpha and HI with the
CTIO 1.5 m telescope and with the Australia Telescope Compact Array (ATCA),
respectively. Optically NGC 7213 looks undisturbed and relatively featureless
but the continuum-subtracted H-alpha image shows a 19 kpc long filament located
approximately 18.6 kpc from the nucleus. The H-alpha filament could be neutral
gas photo-ionized by the active nucleus, as has been suggested for the Seyfert
galaxy NGC 5252, or shock-ionized by a jet interacting with the surrounding HI,
as has been suggested for the radio galaxy PKS 2240-41. The HI map reveals NGC
7213 to be a highly disturbed system suggesting a past merging event.Comment: 14 pages including 4 figures and 1 table. Figures 1-4 are in jpeg
format; Better quality images can be retrieved in postscript format at
ftp://charon.nmsu.edu/pub/shameed/ ; Accepted for publication in ApJ Letter
Shall we dance? Recreational dance, well-being and productivity performance during COVID-19: a three-country study
Mental health issues are increasingly prevalent worldwide, emphasizing the need to research antecedents and consequences of well-being. Prior research shows that within organizations, higher levels of subjective well-being (SWB) promote productivity performance. Building on this research, the authors hypothesize that recreational dance positively influences productivity through higher SWB. Survey data from Brazil, Italy, and the United Kingdom reveal that recreational dancers are more productive than nondancers due to their higher intrinsic motivation and SWB. Dancing has an additional direct effect on productivity, beyond the mediating role of SWB. The results indicate well-being and productivity improvements in all three countries, although they show a moderating effect such that the relationship between recreational dance and SWB is stronger when social norms are perceived to be looser. This study indicates potentially far-reaching benefits that could be achieved by including recreational dance in corporate well-being programs. International dance organizations could market dance classes as a pathway to increase productivity at work and explore synergies with public health marketing to promote the benefits of recreational dance in joint international campaigns
Using Mobile Phones to Improve Vaccination Uptake in 21 Low- and Middle-Income Countries: Systematic Review
Background: The benefits of vaccination have been comprehensively proven, however disparities in coverage persist due to poor health system management, limited resources and parental knowledge and attitudes. Evidence suggests that health interventions that engage local parties in communication strategies improve vaccination uptake. As mobile technology is widely used to improve health communication, mobile health (mHealth) interventions might be used to increase coverage.
Objective: To conduct a systematic review of the available literature on the use of mHealth to improve vaccination in low and middle income countries with large numbers of unvaccinated children.
Methods: In February 2017, MEDLINE, Scopus and Web of Science, and three health organization websites; Communication Initiative Network, TechNet-21, and PATH, were searched to identify mHealth intervention studies on vaccination uptake in 21 countries.
Results: Ten peer-reviewed studies and eleven studies from white or grey literature were included. Nine took place in India, three in Pakistan, two each in Malawi and Nigeria, and one each in Bangladesh, Zambia, Zimbabwe and Kenya. Ten peer-reviewed studies and seven white/grey studies demonstrated improved vaccination uptake after interventions, including appointment reminders, mobile phone apps and pre-recorded messages.
Conclusions: While the potential for mHealth interventions to improve vaccination coverage seems clear, the evidence for such interventions is not. The dearth of studies in countries facing the greatest barriers to immunization impedes the prospects for evidence-based policy and practice in these settings.The study was funded by the Medical Research Council, British Heart Foundation, and Homerton College, Cambridge
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