Economic Impact of Infrastructure Investment

Infrastructure investment has received renewed interest as of late, with both President Trump and some Members of Congress discussing the benefits of such spending. The condition and performance of infrastructure is thought to affect the economic well-being of countries in a number of ways. This report provides an overview of the trends surrounding infrastructure investment in the United States and examines the potential impact of additional infrastructure investments on economic output and employment

U.S. International Corporate Taxation: Basic Concepts and Policy Issues

Recent deficit reduction and tax reform plans have included broad proposals to reform the U.S. international corporate tax system. These proposals have raised concerns over how changing the way American multi-national corporations are taxed could impact the deficit and debt, domestic job markets, competitiveness, and the use of corporate tax havens, among other things. An informed debate about how to reform the system governing the taxation of U.S. multi-national corporations requires careful consideration of these issues, as well as a basic understanding of several features of the current system. This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible. There are of course important and complex technical details that would need to be considered carefully if reform of the current system were to be implemented effectively and efficiently. These important technical details, however, are beyond the scope of this report. Where appropriate, references to other CRS products are provided within the report. A list of related CRS products and other suggested readings on international corporate taxation may also be found at the end of the report

The Internet Tax Freedom Act: In Brief

This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce

Revisión sobre los aspectos biológicos del "fouling"

The development of fouling communities is object of world-wide research since the last half of the century. Biological fouling of vessels has been known since the beginning of man ’s maritime activities. Biological corrosión became a problem of concern when steel replaced wood as the primary ship construction material. The purpose of the present paper is to present a guide about biological aspects of fouling for the non-specialist (the non-biologist). The scope ofthis guide is to give some historical references, development sequences of the fouling community, abiotic factors influence, fouling problems, study methodology and enough elements to recognize the most important taxa with some pictures. Also, in relation to freshwater fouling, a basic approach and comments about exotic species introduction by ships are presented. A glossary and a broad bibliography on this subject are ineluded

Psychological readiness as a component of professional training of future lawyers

The relevance of the study is conditioned by the presence of a large number of problems of the professional training of future lawyers and the great importance of the practical application of attributes of psychological readiness in matters of their effective professional training. The purpose of the study is to comprehensively analyse the phenomenon of psychological readiness, to identify its relationship with the professional training of future lawyers, and to find out the most effective measures for the development of psychological readiness of future lawyers as a component of professional training. The following methods of scientific cognition were used in the study: terminological, logical and semantic, system and structural, functional, logical and normative, and non-experimental quantitative method of data collection by survey. The results showed that the psychological readiness of students to study has characteristics depending on what specialisation the law student chooses in the future. It was found that although students’ psychological readiness for e-learning was high, they lacked technological and instrumental readiness. In general, the results obtained and the conclusions formulated on their basis have both theoretical and practical importance, which consists in improving scientific approaches to understanding the content of psychological readiness as a component of professional training of future lawyers. These results can be used in the future as a developed scientific base for investigating the prospects for studying the psychological readiness of law students, solving and developing problematic issues revealed in this study, and implementing them in the educational process

CRS Insight

The amount of "slack" in the labor market--jobless or underemployed workers--has consequences for the appropriate stance of monetary policy, the future path of the budget deficit, and counter-cyclical spending on programs such as unemployment insurance. This report briefly examines this concept in the context of the current economy

Studies on biofouling at Mar del Plata harbor: monthly settlement of calcareous species along a year

Monthly settlement of calcareous species was followed in Mar del Plata harbor (Argentina) along a year. Large number of calcareous organisms recruited onto ceramic ponéis. Balanus amphitrite and Hydroides elegans were the most representative species settled on the primary space. Other bamacles, B. glándula + B improvisus followed in importance, but the number of recruits per panel was always low. All of them were measured and total occupied oreas estimated The species showéd different settlement cycles, different preferences by both depth levels and surface texture. The máximum peak of density for B. glándula + B improvisus was in December, for B amphitrite in February and for Hydroides elegans in March. Virtually no settlement took place during colder months (June-September). Bamacles preferred to settle on the back side of the panels, with grooves and pits, while serpulids showed no texture preferences. In relation with depth all species preferred to colonize the three deepest levels. Data corresponding to growth rotes indicated a rapid development during warmer months

Análise crítica do programa da reforma educativa para o ensino do português LS na 7ª classe em Angola

Dissertação para a obtenção de grau de Mestre em Ensino de Português Como Língua Segunda/ Língua EstrangeiraA situação actual da língua portuguesa em Angola desperta interesse de estudo em várias áreas. A questão do seu ensino, enquanto língua segunda, é a vertente que se destaca neste Trabalho. Recentemente o Governo angolano promulgou a 2ª Reforma Educativa com o objectivo de melhorar o sistema de ensino – aprendizagem. A língua portuguesa está em destaque. Não só por assumir o papel de língua oficial e de escolaridade, mas também por ser o veículo de comunicação internacional e de confluência com as línguas locais maioritariamente Bantu. É neste contexto que se procura dar a melhor resposta à necessidade de formação de usuários proficientes de PLS, e isto requer a elaboração e aplicação de metodologias que respondam ao desafio. Nesta perspectiva, propusemo-nos realizar o estudo com o título: Análise Crítica do Programa da Reforma Educativa para o Ensino do Português LS na 7ª Classe em Angola, com os objectivos essenciais de analisar as propostas metodológicas e sugerir melhorias. Para tal, servimo-nos do método empírico consubstanciado na consulta da bibliografia especializada e na de documentos reitores da Reforma. O Trabalho organiza-se em cinco capítulos, conclusão, sugestões, bibliografia e anexos. Da análise feita concluímos que a 2ª Reforma Educativa de Angola é um projecto ambicioso, com resultados aceitáveis, mas ainda distantes do ideal preconizado. Urge que se melhorem as condições de trabalho, de investigação, de ensino e infra-estruturais. Para a língua portuguesa em especial, a aposta na (re)qualificação dos quadros e a implementação de mais e melhores condições é fulcral. Do Programa vê-se uma estrutura diversificada que, se bem aplicada, facilita a aquisição de conhecimentos científicos e heurísticos. Porém as metodologias e as estratégias tendem mais para a mecanização do processo de ensino – aprendizagem. Aqui o papel do professor é fundamental, não só no respeito e cumprimento do legislado, mas sobretudo com uma perspectiva crítica construtiva