Does business development raise taxes?

Labor market ; Property tax

State-local business taxation and the benefits principle

This article advances the proposition that general business taxation should be structured to recover the costs of public services rendered to the business community. Estimates of one possible form of such a tax structure are offered for states of the Seventh District and for other U.S. regions.Corporations - Taxation ; Local finance ; Taxation

Quality management in heavy duty manufacturing industry: TQM vs. Six Sigma

‘Is TQM a management fad?’ This question has been extensively documented in the quality management literature; and will be tackled in this research though a critical literature review on the area. ‘TQM versus Six-Sigma’ debate, which has also been a fundamental challenge in this research filed, is addressed by a thematic and chronological review on the peer papers. To evaluate this challenge in practice, a primary research in heavy duty machinery production industry have been conducted using a case-study on, J C Bamford Excavators Ltd (JCB), the largest European construction machinery producer. The result highlights that TQM is a natural foundation to build up Six-Sigma upon; and not surprisingly the quality yield in a TQM approach complemented by Six-sigma is far higher and more stable than when TQM with no Six-Sigma focus is being put in place; thus presenting the overall finding that TQM and Six Sigma are compliments, not substitutes. The study will be concluded with an overview on quality management approaches in the heavy duty manufacturing industry to highlight the way forward for the industry

TQM implementation: An empirical examination and proposed generic model

Total quality management (TQM) is considered by many as an important quality and business performance improvement tool. The popularity of the concept has led to an explosion of TQM related literature. A careful review of the literature suggests that most publications recount the experiences or perceptions of the authors or deal with single case organisations. Furthermore, there is a dearth of empirical research and literature dealing with TQM's implementation process. This paper reports the findings of a research project that empirically examined the process of TQM implementation in a sample of organisations widely regarded as leading exponents of TQM. The paper presents a non-prescriptive model of the TQM implementation process derived from the findings and proposes an "outcome driven" approach as an alternative to the more commonplace TQM implementation strategies

Intestinal parasitic infection alters bone marrow derived dendritic cell inflammatory cytokine production in response to bacterial endotoxin in a diet-dependent manner

Giardia lamblia is a common intestinal parasitic infection that although often acutely asymptomatic, is associated with debilitating chronic intestinal and extra-intestinal sequelae. In previously healthy adults, a primary sporadic Giardia infection can lead to gut dysfunction and fatigue. These symptoms correlate with markers of inflammation that persist well after the infection is cleared. In contrast, in endemic settings, first exposure occurs in children who are frequently malnourished and also co-infected with other enteropathogens. In these children, Giardia rarely causes symptoms and associates with several decreased markers of inflammation. Mechanisms underlying these disparate and potentially enduring outcomes following Giardia infection are not presently well understood. A body of work suggests that the outcome of experimental Giardia infection is influenced by the nutritional status of the host. Here, we explore the consequences of experimental Giardia infection under conditions of protein sufficiency or deficiency on cytokine responses of ex vivo bone marrow derived dendritic cells (BMDCs) to endotoxin stimulation. We show that BMDCs from Giardia- challenged mice on a protein sufficient diet produce more IL-23 when compared to uninfected controls whereas BMDCs from Giardia challenged mice fed a protein deficient diet do not. Further, in vivo co-infection with Giardia attenuates robust IL-23 responses in endotoxin-stimulated BMDCs from protein deficient mice harboring enteroaggregative Escherichia coli. These results suggest that intestinal Giardia infection may have extra-intestinal effects on BMDC inflammatory cytokine production in a diet dependent manner, and that Giardia may influence the severity of the innate immune response to other enteropathogens. This work supports recent findings that intestinal microbial exposure may have lasting influences on systemic inflammatory responses, and may provide better understanding of potential mechanisms of post-infectious sequelae and clinical variation during Giardia and enteropathogen co-infection

Teaching Intelligence Testing in APA-Accredited Programs: A National Survey

We surveyed instructors at APA-accredited clinical and school psychology programs across the United States and Canada to determine typical teaching practices in individual intelligence testing courses. The most recent versions of the Wechsler scales (Wechsler, 1989, 1991, 1997) and the Stanford-Binet (Thorndike, Hagan & Sattler, 1986) remain the primary tests taught in this course. Course instructors emphasized having students administer intelligence tests; however, relatively few instructors reported assessing students' final level of competence with regard to their test administration skills. The intelligence testing course appears quite time-intensive for instructors, and many teach the course with the aid of a teaching assistant. When compared with previous findings, current results suggest a good measure of stability over time regarding the core issues addressed and skills taught in the intelligence testing course.Yeshttps://us.sagepub.com/en-us/nam/manuscript-submission-guideline

Six sigma, absorptive capacity and organisational learning orientation

"This is an Accepted Manuscript of an article published by Taylor & Francis in International Journal of Production Research, available online: http://wwww.tandfonline.com/10.1080/00207543.2010.543175."The importance of the Six Sigma methodology in industry is growing constantly. However, there are few empirical studies that analyze the advantages of this methodology and its positive effects on organizational performance. The purpose of this paper is to extend understanding of the success of Six Sigma quality management initiatives by investigating the effects of Six Sigma teamwork and process management on absorptive capacity. It also seeks to understand the relation between absorptive capacity and organizational learning as two sources of sustainable competitive advantage. The information used comes from a larger study, the data for which were collected from a random sample of 237 European firms. Of these 237 organizations, 58 are Six Sigma organizations. Structural Equation Modelling (SEM) was used to test the hypotheses. The main findings show that Six Sigma teamwork and process management positively affect the development of absorptive capacity. A positive and significant relationship is also observed between absorptive capacity and organizational learning orientation. The findings of this study justify Six Sigma implementation in firms. This study provides us with an in-depth understanding of some structural elements that characterize the Six Sigma methodology, enabling us to provide an explanation for its success

Digital transformations and the archival nature of surrogates

Large-scale digitization is generating extraordinary collections of visual and textual surrogates, potentially endowed with transcendent long-term cultural and research values. Understanding the nature of digital surrogacy is a substantial intellectual opportunity for archival science and the digital humanities, because of the increasing independence of surrogate collections from their archival sources. The paper presents an argument that one of the most significant requirements for the long-term access to collections of digital surrogates is to treat digital surrogates as archival records that embody traces of their fluid lifecycles and therefore are worthy of management and preservation as archives. It advances a theory of the archival nature of surrogacy founded on longstanding notions of archival quality, the traces of their source and the conditions of their creation, and the functional ‘‘work of the archive.’’ The paper presents evidence supporting a ‘‘secondary provenance’’ derived from re-digitization, re-ingestion of multiple versions, and de facto replacement of the original sources. The design of the underlying research that motivates the paper and summary findings are reported separately. The research has been supported generously by the US Institute of Museum and Library Services.Institute for Museum and Library ServicesPeer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/111825/1/J26 Conway Digital Transformations 2014-pers.pdfDescription of J26 Conway Digital Transformations 2014-pers.pdf : Main articl