The harmonization of advance tax rulings systems in European Union member states - Why?

From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union. Whether or not this would be possible is something that we try to discover.harmonization, tax rulings, analysis

Statistic Rate Monotonic Scheduling

In this paper we present Statistical Rate Monotonic Scheduling (SRMS), a generalization of the classical RMS results of Liu and Layland that allows scheduling periodic tasks with highly variable execution times and statistical QoS requirements. Similar to RMS, SRMS has two components: a feasibility test and a scheduling algorithm. The feasibility test for SRMS ensures that using SRMS' scheduling algorithms, it is possible for a given periodic task set to share a given resource (e.g. a processor, communication medium, switching device, etc.) in such a way that such sharing does not result in the violation of any of the periodic tasks QoS constraints. The SRMS scheduling algorithm incorporates a number of unique features. First, it allows for fixed priority scheduling that keeps the tasks' value (or importance) independent of their periods. Second, it allows for job admission control, which allows the rejection of jobs that are not guaranteed to finish by their deadlines as soon as they are released, thus enabling the system to take necessary compensating actions. Also, admission control allows the preservation of resources since no time is spent on jobs that will miss their deadlines anyway. Third, SRMS integrates reservation-based and best-effort resource scheduling seamlessly. Reservation-based scheduling ensures the delivery of the minimal requested QoS; best-effort scheduling ensures that unused, reserved bandwidth is not wasted, but rather used to improve QoS further. Fourth, SRMS allows a system to deal gracefully with overload conditions by ensuring a fair deterioration in QoS across all tasks---as opposed to penalizing tasks with longer periods, for example. Finally, SRMS has the added advantage that its schedulability test is simple and its scheduling algorithm has a constant overhead in the sense that the complexity of the scheduler is not dependent on the number of the tasks in the system. We have evaluated SRMS against a number of alternative scheduling algorithms suggested in the literature (e.g. RMS and slack stealing), as well as refinements thereof, which we describe in this paper. Consistently throughout our experiments, SRMS provided the best performance. In addition, to evaluate the optimality of SRMS, we have compared it to an inefficient, yet optimal scheduler for task sets with harmonic periods.National Science Foundation (CCR-970668

Breast Cancer Survivorship Rehabilitation Initiative: Community Report

The Breast Cancer Survivorship Rehabilitation Initiative (BCSRI) conducted an assessment of breast cancer survivorship services in the Greater Birmingham area, including Blount, Jefferson, Shelby, St. Clair, and Walker counties, over the course of four (4) months. Project staff disseminated surveys and conducted one-on-one interviews with self-identifying respondents. Following the conclusion of both the surveys and interviews, discussion groups were held. An Ad Hoc Committee was then formed from a group of community leaders and experts in the field of cancer survivorship to review the data and provide feedback. The BCSRI also conducted interviews with the directors of 12 cancer survivorship programs throughout the country. The aggregated data was presented in monthly meetings to a leadership team consisting of executive level hospital administrators in the Greater Birmingham area.This report will summarize the data and serve as a resource to develop programs throughout the community to provide breast cancer survivorship care and patient advocacy. Next steps include developing the infrastructure needed to build a survivorship program that will meet the needs of breast cancer survivors in the Greater Birmingham area, and potentially become a model that can be replicated for other cancer types and diseases or for breast cancer survivors in other communities

Combating tax evasion: between goals and achievements

Any approach to tax evasion, in terms of thinking and legal practice, is necessarily long and complex if we consider that its purpose is the notion of vague and permeable outlines. Such a study should be firstly as comprehensive as possible in order not to overlook anything that might be useful for decoding the concept and its architecture, and on the other hand, it must be synthetic, in order to capture the essential characteristics and the mechanism of the concept. For us, in our approach we tried to integrate the concept in the concept "fiscal phenomenon" and to direct our effort to decipher the steps traveled in combating tax evasion in Romania.tax evasion, market economy, public finances

Means to combat tax evasion in the European Union

Invoking the law in an abusive manner can aim to avoid the provisions of national law rather than illegitimate gains or wholly contrary to EU legislation. We know that if direct taxation jurisdiction of Member States, the European Court of Justice required that the exercise of those powers to be in conformity with Community law, in particular with the Treaty on freedom of movement.tax evasion, EU legislation, European Court of Justice

Informational Smallness and the Scope for Limiting Information Rents

For an incomplete-information model of public-good provision with interim participation constraints, we show that e¢ cient outcomes can be approximated, with approximately full surplus extraction, when there are many agents and each agent is informationally small. The result holds even if agents' payoffs cannot be unambiguously inferred from their beliefs, i.e., even if the so-called BDP property ("Beliefs Determine Preferences") of Neeman (2004) does not hold. The contrary result of Neeman (2004) rests on an implicit uniformity requirement that is incompatible with the notion that agents are informationally small because there are many other agents who have information about them.surplus extraction, mechanism design, BDP, informational smallness, correlated information

Nano-hole induction by nanodiamond and nanoplatinum liquid, DPV576, reverses multidrug resistance in human myeloid leukemia (HL60/AR).

Recently nanoparticles have been extensively studied and have proven to be a promising candidate for cancer treatment and diagnosis. In the current study, we examined the chemo-sensitizing activity of a mixture of nanodiamond (ND) and nanoplatinum (NP) solution known as DPV576, against multidrug-resistant (MDR) human myeloid leukemia (HL60/AR) and MDR-sensitive cells (HL60). Cancer cells were cultured with different concentrations of daunorubicin (DNR) (1 × 10 (-9)-1 × 10 (-6) M) in the presence of selected concentrations of DPV576 (2.5%-10% v/v). Cancer cell survival was determined by MTT assay, drug accumulation by flow cytometry and confocal laser scanning microscopy (CLSM), and holes and structural changes by atomic force microscopy (AFM). Co-treatment of HL60/AR cells with DNR plus DPV576 resulted in the reduction of the IC50 to 1/4th. This was associated with increased incidences of holes inside the cells as compared with control untreated cells. On the other hand, HL60 cells did not show changes in their drug accumulation post-treatment with DPV576 and DNR. We conclude that DPV576 is an effective chemo-sensitizer as indicated by the reversal of HL60/AR cells to DNR and may represent a potential novel adjuvant for the treatment of chemo-resistant human myeloid leukemia