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

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

The influence of different pathogens on the lysozyme activity into tissues of rat oral cavity

Aim: To determine action of the different pathogens on the lysozyme activity into tissues of oral cavity and serum.Methods: The lysozyme activities was determined into oral mucosa cheek, tongue gum and serum of 158 white rats (11 series experiments). The pathogens were used: atropine, protamine sulfat, indometacyn, bee poison, hydrasine sulfat, cytostatic cyclofosfan, lincomycin, lipopolysaccharide, composition of antibiotic and omeprasol for ACBTResults: The  whole of pathogens decreased lysozyme activity (mean in 1,6-2,5 times) into oral tissues and on 16 % into serum. The specific lowering of lysozyme activities (Δ%/mg pathogen) was low most for lipopolysaccharide, especially after oral application usage (exceeding was in tens times).Conclusion: The lysozyme activity lowering may play significant role in pathogenesis of stomatologic diseases/ Lipopolysaccharide (LPS) send lysozyme activity lowering most especially after oral application. Probably, the antilysozyme action of pathogens realize by LPS. The stomatogenic factor in pathogenesis and profilactic of noninfection diseases is important

ISO 26000 in Corporate Sustainability Practices: A Case Study of the Forest and Energy Companies in Bioeconomy

Peer reviewe

Prototype ATLAS IBL Modules using the FE-I4A Front-End Readout Chip

The ATLAS Collaboration will upgrade its semiconductor pixel tracking detector with a new Insertable B-layer (IBL) between the existing pixel detector and the vacuum pipe of the Large Hadron Collider. The extreme operating conditions at this location have necessitated the development of new radiation hard pixel sensor technologies and a new front-end readout chip, called the FE-I4. Planar pixel sensors and 3D pixel sensors have been investigated to equip this new pixel layer, and prototype modules using the FE-I4A have been fabricated and characterized using 120 GeV pions at the CERN SPS and 4 GeV positrons at DESY, before and after module irradiation. Beam test results are presented, including charge collection efficiency, tracking efficiency and charge sharing.Comment: 45 pages, 30 figures, submitted to JINS

New Particles Working Group Report of the Snowmass 2013 Community Summer Study

This report summarizes the work of the Energy Frontier New Physics working group of the 2013 Community Summer Study (Snowmass)

Single hadron response measurement and calorimeter jet energy scale uncertainty with the ATLAS detector at the LHC

The uncertainty on the calorimeter energy response to jets of particles is derived for the ATLAS experiment at the Large Hadron Collider (LHC). First, the calorimeter response to single isolated charged hadrons is measured and compared to the Monte Carlo simulation using proton-proton collisions at centre-of-mass energies of sqrt(s) = 900 GeV and 7 TeV collected during 2009 and 2010. Then, using the decay of K_s and Lambda particles, the calorimeter response to specific types of particles (positively and negatively charged pions, protons, and anti-protons) is measured and compared to the Monte Carlo predictions. Finally, the jet energy scale uncertainty is determined by propagating the response uncertainty for single charged and neutral particles to jets. The response uncertainty is 2-5% for central isolated hadrons and 1-3% for the final calorimeter jet energy scale.Comment: 24 pages plus author list (36 pages total), 23 figures, 1 table, submitted to European Physical Journal

Етнокультура в контексті періодизації метаетнічного культурно-історичного процесу

Патлайчук, О. В. Етнокультура в контексті періодизації метаетнічного культурно-історичного процесу = Ethnoculture In The Context Of Periodization Of The Meta-Ethnic Cultural-Historical Process / О. В. Патлайчук, О. П. Ступак, О. М. Макарчук // Матеріали ХIII Міжнар. наук.-техн. конф. "Інновації в суднобудуванні та океанотехніці" : 27–28 жовт. 2022 р. – Миколаїв : Вид. Торубара В. В., 2022. – С. 520–523.Вперіод становлення концептуально нового бачення освітнього процесу ми намагаємось підходити до аналізу принципів періодизації і побудови курсу історії української культури дотримуючись нового погляду на вітчизняну історію та об’єктивно-логічного, історико-філософського аналізу подій і явищ, що мали місце упродовж усієї історії української культури від її витоків і до сьогодення.In the period of a conceptually new vision of the educational process, we try to approach to the analysis of the principles about periodization and construction of a course in the history of Ukrainian culture and an objective-logical, historico-philosophical analysis of events and phenomena that took place from the very beginning of Ukrainian culture, precisely, from its origin to the current days