Who pays the taxes?

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available.tax incidence in the European Union, prospective new EU tax resources

Service-Learning in Undergraduate General Chemistry: A Review

Background: Service-learning is gaining recognition as a valuable pedagogy for students to gain both academic and psychosocial benefits. This high-impact practice allows students to achieve course learning objectives while contributing to their community\u27s needs. A review from 2007 revealed a lack of research focused on the topic in the prior decade, despite the interest that was shown by the American Chemical Society in 2000. Purpose: This review of recent case studies on the topic provides future researchers and practitioners with an understanding of the current state of service-learning in undergraduate chemistry courses. Methodology/Approach: To create a representative sample of recent literature for a non-exhaustive scoping review, only peer-reviewed articles addressing service-learning in undergraduate chemistry, published in reliable journals in the last two decades were included. These studies were analyzed in terms of course design, research design, and research quality. Findings/Conclusions: While the scoping review identified papers with notable contributions to establishing service-learning in undergraduate general chemistry, the review also identified several key gaps in the literature, including small sample size, reliance on subjective and indirect measures, and qualitative measures that exclude correlation analysis. Implications: Recommendations for future work for both practitioners and researchers are provided

The distribution of effective tax burdens in four EU countries

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar.Distribution of tax burden, European Union; tax mix of Germany, the Netherlands, Spain and United Kingdom

Who pays the taxes?

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available.tax incidence in the European Union, prospective new EU tax resources

High Velocity Impact Performance of a Dual Layer Thermal Protection System for the Mars Sample Return Earth Entry Vehicle

No abstract availabl

The distribution of effective tax burdens in four EU countries

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar.Distribution of tax burden, European Union; tax mix of Germany, the Netherlands, Spain and United Kingdom

Exposure to violence and PTSD symptoms among Somali women

Posttraumatic stress disorder (PTSD) symptoms, exposure to traumatic stressors, and health care utilization were examined in 84 women attending a primary health care clinic in Mogadishu, Somalia. The Somalia-Posttraumatic Diagnostic Scale was used in this active warzone to measure symptoms. Nearly all women reported high levels of confrontations with violence; half described being exposed to a potentially traumatizing event. Nearly one third had significant PTSD symptoms. Compared to those who did not, women who reported exposure to a traumatic stressor reported more confrontations with violence (7.1 vs. 3.3; p < . 001), health complaints (3.8 vs. 2.9; p = .03), and nearly 3 times as much (p = .03) health service utilization. A potentially traumatizing event was found to be a simplified proxy for assessing mental health distress in women attending a primary health care facility in highly insecure, unpredictable, resource-limited settings

Enhanced charge detection of spin qubit readout via an intermediate state

We employ an intermediate excited charge state of a lateral quantum dot device to increase the charge detection contrast during the qubit state readout procedure, allowing us to increase the visibility of coherent qubit oscillations. This approach amplifies the coherent oscillation magnitude but has no effect on the detector noise resulting in an increase in the signal to noise ratio. In this letter we apply this scheme to demonstrate a significant enhancement of the fringe contrast of coherent Landau-Zener-Stuckleberg oscillations between singlet S and triplet T+ two-spin states.Comment: 3 pages, 3 figure

Developing and applying a user-centered model for the design and implementation of information visualization tools

The objective of this paper is to show how approaches for user-centered information visualization design and development are being applied in the context of healthcare where users are not familiar with information visualization techniques. We base our design methods on user-centered frameworks in which 'prototyping' plays an important role in the process. We modify existing approaches to involve prototyping at an early stage of the process as the problem domain is assessed. We believe this to be essential, as it increases users' awareness of what information visualization techniques can offer them and that it enables users to participate more effectively in later stages of the design and development process. This also acts as a stimulus for engagement. The problem domain analysis stage of a pilot study using this approach is presented, in which techniques are being collaboratively developed with domain users from a healthcare institution. Our results suggest that this approach has engaged users, who are subsequently able to apply generic information visualization concepts to their domains and as a result are better equipped to take part in the subsequent collaborative design and development process

Quantum Hall induced currents and the magnetoresistance of a quantum point contact

We report an investigation of quantum Hall induced currents by simultaneous measurements of their magnetic moment and their effect on the conductance of a quantum point contact (QPC). Features in the magnetic moment and QPC resistance are correlated at Landau-level filling factors nu=1, 2 and 4, which demonstrates the common origin of the effects. Temperature and non-linear sweep rate dependences are observed to be similar for the two effects. Furthermore, features in the noise of the induced currents, caused by breakdown of the quantum Hall effect, are observed to have clear correlations between the two measurements. In contrast, there is a distinct difference in the way that the induced currents decay with time when the sweeping field halts at integer filling factor. We attribute this difference to the fact that, while both effects are sensitive to the magnitude of the induced current, the QPC resistance is also sensitive to the proximity of the current to the QPC split-gate. Although it is clearly demonstrated that induced currents affect the electrostatics of a QPC, the reverse effect, the QPC influencing the induced current, was not observed