Study on the implementation of the Tax Merger Directive

The study carried out by Ernst & Young provides a comprehensive overview of the implementation of the Tax Merger Directive (Council Directive 90/434/EEC as amended) in the 27 EU Member States. The purpose of the survey is to enable the Commission to assess the need for further EU-wide action in this area. The main finding of the survey is that most Member States have correctly transposed the Tax Merger Directive, but it has been under-utilised due to the fact that the corporate law allowing cross border mergers has not been in place in many countries up to recently. The findings and conclusions of the study are those of the authors and should not be construed as reflecting the position of the European Commission.European Union, taxation, corporate taxation

The behavior of statically-indeterminate structural members and frames with cracks present

Arts et Métiers ParisTech, invitation en tant que professeur invité de Paul C. Paris au LAMEFIPCrack stability is discussed as affected by their presence in statically-indeterminate beams, frames, rings, etc. loaded into the plastic range. The stability of a crack in a section, which has become plastic, is analyzed with the remainder of the structure elastic and with subsequent additional plastic hinges occurring. The reduction of energy absorption characteristics for large deformations is also discussed. The methods of elastic–plastic tearing instability are incorporated to show that in many cases the fully plastic collapse mechanism must occur for complete failure.The authors acknowledge Arts et Metiers Paris Tech and Foundation Arts et Metiers for the financial support of the Prof. P.C. Paris’ stay at LAMEFIP in 2008 and 2009. The encouragement of Prof. Ivan Iordanoff, Director of LAMEFIP, is also acknowledged with thanks

Accounting Profession in Denmark; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1676/thumbnail.jp

The existence of Burnett coefficients in the periodic Lorentz gas

The linear super-Burnett coefficient gives corrections to the diffusion equation in the form of higher derivatives of the density. Like the diffusion coefficient, it can be expressed in terms of integrals of correlation functions, but involving four different times. The power law decay of correlations in real gases (with many moving particles) and the random Lorentz gas (with one moving particle and fixed scatterers) are expected to cause the super-Burnett coefficient to diverge in most cases. Here we show that the expression for the super-Burnett coefficient of the periodic Lorentz gas converges as a result of exponential decay of correlations and a nontrivial cancellation of divergent contributions.Comment: 8 pages, no figure

Accounting Profession in Italy, Second Edition Revised; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1682/thumbnail.jp

Accounting Profession in the Netherlands, Second Edition Revised; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1688/thumbnail.jp

Effects of moxibustion for constipation treatment: a systematic review of randomized controlled trials

Several studies reported that moxibustion was effective in treating constipation. This systematic review assesses the clinical evidence for or against moxibustion for treating constipation. Twelve databases were searched from their inception to March 2010. Only randomized clinical trials (RCTs) were included if they compared moxibustion with placebo, sham treatment, drug therapy or no treatment. The methodological quality of these RCTs was assessed with the Cochrane risk of bias analysis. All three RCTs included in the study had a high risk of bias. Two included studies found favorable effects of moxibustion. The third RCT showed significant effects in the moxibustion group. Given that the methodological quality of all RCTs was poor, the results from the present review are insufficient to suggest that moxibustion is an effective treatment for constipation. More rigorous studies are warranted