1,139 research outputs found
Mechanical analysis of moste dam on river Sava
In this paper safety of Moste dam is presented. Three fundamental load cases are taken into account, basic, flood and seismic. Provided with data avaliable, mechanical models are created, using CADAM and TNO Diana. Safety standards for large dams, and different loading types, used to determine a structural safety are presented. Based on output in CADAM and TNO Diana, for this specific case, a deviaton betweeen the two has been evaluated. Based on data gathered during the analysis, functionality (advantages and disadvantages) of both programmes is determined
Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia
Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legislation was also modified. This paper presents the results of research into the compliance costs for personal income taxpayers before and after the simplification of the compliance procedure in Slovenia, irrespective of tax legislation itself not being simplified. The results indicate that pre-filled tax returns reduce compliance costs for personal income taxpayers by around 73%. Nevertheless, this is only a tentative estimate, since several assumptions are taken into account.compliance costs, personal income tax, pre-filled tax return, Slovenia
E-public services: the case of e-taxation in Slovenia
The paper discuses e-taxation, one of the services offered by many governments in the world today. It argues that although this service can be developed well, according to the many benchmarking models in the world and become very familiar to members of the public , it can also be used poorly. The empirical results in the paper prove this. The case of Slovenia is presented, with a placement of Slovenia on the European map of e-government and a thorough description of the different electronic taxation services available to Slovenian citizens. Slovenia ranks above the EU average in online availability and in sophistication. The supply side of e-taxation services is then compared to the demand side and the results of different research studies and questionnaires are discussed and compared. Since e-taxation services, especially concerned with personal income tax, are still to be used more widely by Slovenian citizens, different existing approaches that have tried to correct the situation are analysed and new possibilities are suggested.e-government, e-taxation, citizensā satisfaction, Slovenia
Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia
Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legislation was also modified. This paper presents the results of research into the compliance costs for personal income taxpayers before and after the simplification of the compliance procedure in Slovenia, irrespective of tax legislation itself not being simplified. The results indicate that pre-filled tax returns reduce compliance costs for personal income taxpayers by around 73%. Nevertheless, this is only a tentative estimate, since several assumptions are taken into account
Gli abachi: antichi strumenti precursori delle moderne macchine da calcolo
In questo articolo si presentano, esaminandole dal punto di vista storico e computazionale, alcune tipologie di abachi, delle quali fanno parte gli esemplari esposti alla mostra PSIC (Percorsi Storici dellāInformatica e del Calcolo), attualmente ospitata presso lāI.T.S. āA. Voltaā di Trieste. Lo scopo ĆØ quello di fornire materiale di approfondimento per i visitatori, con particolare attenzione agli insegnanti e agli studenti di scuola secondaria.This paper shows different types of abaci, presented from a historical and computational point of view. A number of models of these instruments are displayed in the exhibition held at I.T.S. A. Volta of Trieste, entitled PSIC (Percorsi Storici dellāInformatica e del Calcolo āComputer Science and Computation Historical Itineraries). The aim of the exhibition is to give visitors, in particular secondary school teachers and students, the opportunity to learn more on the topic
Is A Single Or Multicomponent Reading Intervention Program More Effective At Enhancing Outcomes For Struggling Readers In Intermediate Grades?
In 2015-2016, the selected school-site realized that reading instruction needed to change for the bottom quartile of readers. Struggling readers in grades five through eight were not making significant gains in reading. On the annual state assessment, students who scored a one the previous year remained at the same level the following year. In addition, students reading two or more grade levels behind their peers made the smallest gains throughout the school. This research project addressed the question, āIs a single or multicomponent reading intervention program more effective at enhancing outcomes for struggling readers in intermediate grades?ā The purpose of the project was identify the most effective intervention to improve the schoolās reading intervention programing and increase academic gains for developing readers
Electrodynamic Suspension: The Future of Rail Travel in the United States
With the steady increase in population throughout the United
States, the issue of transportation is becoming more of a problem.
With how prevalent personal car ownership is American
culture, the number of vehicles on the road are drastically increasing,
contributing to a rise in pollution. Aircraft flying overhead
also have a large impact on the environment with the
sheer amount of people that need to travel long distance for
either work or pleasure.
The incorporation of electrodynamic suspension rail systems
spanning across the United States will allow a substitute for both
automotive and airplane travel by reintroducing a third option
for moving people/cargo. This third option for travel will help
to reduce pollution caused by car and plane travel by relying
primarily on green energy. This thesis research will outline where
this new system will be located in order to achieve maximum effectiveness.
The research will examine the towns and cities that
are the most traveled to in the United States as well as which
locations would be conducive to a new high speed rail system
Performance Budgeting ā the Slovenian Experience
Reform processes in the public sector include measures leading to greater transparency in public spending, greater public accountability, and measurement of efficiency and effectiveness in the public sector. These measures include results-oriented budgeting, or a focus on results, or performance budgeting. This method of monitoring spending requires budget-spending units to set priorities and plan spending over the long term. The purpose of this paper is to define the concept and provide a brief presentation of various approaches to performance budgeting in practice abroad and the development of the budget process in Slovenia, measures relating to the implementation of performance budgeting, and the realisation of those measures
On functions having coincident p-norms
In a measure space (X, A, Ī¼) , we consider two measurable functions f, g: Eā R, for some Eā A. We prove that the property of having equal p-norms when p varies in some infinite set Pā [ 1 , + ā) is equivalent to the following condition: Ī¼(xāE:|f(x)|>Ī±)=Ī¼(xāE:|g(x)|>Ī±)for allĪ±ā„0
Does tax competition make tax reform essential?
Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy. Tax policy measures that tax mobile or foreign capital at significantly lower rates are known as harmful tax competition. Some recent corrections to the tax code and proposed tax amendments in Slovenia represent an attempt to relieve the burden on the taxpayer. This paper compares the taxation of high income taxpayers, low income taxpayers, taxpayers with passive income, and the taxation of businesses in Slovenia and neighbouring countries. The comparison indicates that Slovenian taxpayers with a high income have a higher tax burden than in neighbouring countries, while low income taxpayers have one of the highest burdens. The same applies to passive income. The tax burden on businesses ranks in the middle
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