The Taxation of E-Commerce: The Inapplicability of Physical Presence Necessitates an Economic Presence Standard

The explosive growth of electronic commerce has served as a catalyst for immense economic growth. Virtually every aspect of traditional commerce now has some presence on the Internet. As such, the way people shop for clothing, cars, airline tickets, and even groceries, has been changed forever. However, these developments may also have drawbacks. As more and more traditional brick-and-mortar stores transfer their operations to the Internet, there are many unintended consequences. The traditional infrastructure of retail stores may slowly begin to erode. Similarly, jobs in the retail industry may be eliminated in favor of more efficient, more cost-effective Internet technology

Land Market Trends in South Dakota 1941-1955, Supplement to Bulletin No. 413: Land Market Trends in South Dakota 1941-1950

Data for this report were secured from the offices of the Register of Deeds in each of eight counties in South Dakota. These counties were Beadle, Brookings, Brown, Clay, Faulk, Haakon, Hand and Spink. Supplementary information was secured from the records of the County Auditors as well as from records available at the Agricultural Stabilization and Conservation offices in each of the counties included in the study. This report, as a supplement to Station Bulletin 413, furnishes a continuous record of farm land sales in each of the eight counties over a period of fifteen years, 1941-1955. Beadle, Faulk, Hand and Spink counties are within the prospective irrigation area in central South Dakota. These counties were selected in order to secure a record of farm land prices during the development of the prospective irrigation of that area. Comparisons can easily be made with sales prices in the other counties outside this area. Eventually a complete history of land prices during the entire development of that project will be secured. In 1941, at the start of this study, counties had acquired title to considerable acreage of farm land through foreclosure of farm loans extended from state school endowment funds as well as considerable acreage acquired by the counties through delinquent tax statutes. With few exceptions county owned lands have been sold and returned to the tax rolls. The Federal Land Bank and insurance companies as well as other corporations had acquired title to farm land through foreclosure of loans they had extended on farm land. During the early years of this study loaning agencies and counties were the chief sellers of farm land. Only 2119 acres or 1.4 percent of the total land sold in 1955 in these eight counties was sold by loaning agencies

Researching creatively with pupils in Assessment for Learning (AfL) classrooms on experiences of participation and consultation

This paper reports on an ESRC TLRP project, Consulting Pupils on the Assessment of their Learning (CPAL). The CPAL project provides an additional theoretical perspective to the ‘educational benefits’ perspective of engaging pupil voice in learning and teaching (Rudduck et al., 2003) through its exploration of pupil rights specifically in relation to assessment issues presently on the policy agenda in the Northern Ireland context – notably Assessment for Learning (AfL). An emergent framework for assessing pupil rights, based on Article 12 of the United Nations Convention on the Rights of the Child (Lundy, 2007), is being used to explore the ways in which AfL classroom practice creates the conditions for increased pupil participation and consultation. Pupil views on their AfL classroom experiences and participation are explored by means of a variety of pupil-centred, creative research methods that engage and stimulate pupils to observe, communicate and analyse their learning and assessment experiences and give meaning to them. This presentation highlights preliminary data based on a sample of 11-14 years pupils' experiences of participation and consultation in classrooms adopting AfL pedagogical principles, and identifies characteristics that support or inhibit pupil participation in their learning and the expression of their views about such matters

Higher education systems and institutions, Guinea Bissau

The Republic of Guinea-Bissau is a small country (approximately 36,125 square kilometers) on the west coast of Africa, bordered by Senegal to the north and the Republic of Guinea-Conakry to the southeast. With a population estimated at around 1.9 million inhabitants, it is one of the poorest countries in the world, ranking 178th of the 189 countries listed in the Human Development Index of 2019. The population’s life expectancy is 57 years, the adult literacy rate is 46%, and the most recent figures on expenditure on education reveal that, in 2013, only 2.13% of its GDP was allocated to the different levels of the education system. Even though Portuguese is the official language, the majority of the population speaks Creole. Constant political instability contributes to the country’s economic difficulties. Guinea-Bissau gained its independence from Portugal in 1974 after a destructive war and PAIGC, the political party resulting from the main independence...info:eu-repo/semantics/acceptedVersio

Emission control strategies for short-chain chloroparaffins in two semi-hypothetical case cities

The short-chain chloroparaffins (SCCP), (C10-13 chloroalkanes) are identified in the European Water Framework Directive, as priority hazardous substances. Within the ScorePP project, the aim is to develop emission control strategies that can be employed to reduce emissions from urban areas into receiving waters. Six different scenarios for mitigating SCCP emissions in two different semi-hypothetical case cities representing eastern inland and northern coastal conditions have been evaluated. The analysis, associated with scenario uncertainty, indicates that the EU legislation, Best Available Technologies (BAT) and stormwater/CSO management were the most favorable in reducing emissions into the environment

Spectra and inverse sign patterns of nearly sign-nonsingular matrices

AbstractA nearly sign-nonsingular (NSNS) matrix is a real n × n matrix having at least two nonzero terms in the expansion of its determinant with precisely one of these terms having opposite sign to all the other terms. Using graph-theoretic techniques, we study the spectra of irreducible NSNS matrices in normal form. Specifically, we show that such a matrix can have at most one nonnegative eigenvalue, and can have no nonreal eigenvalue z in the sector {z: |arg z| ⩽ κ(n − 1)}. We also derive results concerning the sign pattern of inverses of these matrices

Identifying robust response options to manage environmental change using an ecosystem approach:a stress-testing case study for the UK

A diverse range of response options was evaluated in terms of their utility for sustaining ecosystem services in the UK. Robustness of response options was investigated by applying a ‘stress-testing’ method which evaluated expected performance against combined scenarios of socioeconomic and climate change. Based upon stakeholder feedback, a reference scenario representing current trends in climate and socioeconomic drivers (‘business-as-usual’) was used as a dynamic baseline against which to compare results of other scenarios. The robustness of response options was evaluated by their utility in different environmental and social contexts as represented by the scenarios, and linked to their adaptability to adjust to changing conditions. Key findings demonstrate that adaptability becomes increasingly valuable as the magnitude and rate of future change diverges from current trends. Stress-testing also revealed that individual responses in isolation are unlikely to be robust meaning there are advantages from integrating cohesive combinations (bundles) of response options to maximise their individual strengths and compensate for weaknesses. This identifies a role for both top-down and bottom-up responses, including regulation, spatial targeting, incentives and partnership initiatives, and their use in combination through integrated assessment and planning consistent with the adoption of an Ecosystem Approach. Stress-testing approaches can have an important role in future-proofing policy appraisals but important knowledge gaps remain, especially for cultural and supporting ecosystem services. Finally, barriers and enablers to the implementation of more integrated long-term adaptive responses were identified drawing on the ‘4 Is’ (Institutions, Information, Incentives, Identity) conceptual framework. This highlighted the crucial but usually understated role of identity in promoting ownership and uptake of responses