Investigating the relationship between tax revenues and tax ratios : an empirical research for selected OECD countries

Purpose: Effective tax rates can have dual effect in the economic policy of a country by maintaining the state revenues in sustainable levels providing a safe net for the economic development. If taxation struggles the economy, there should be a turning point were the results of high tax rates do not have the expected results on the state revenue. The parabolic relation of Laffer curve is tested on a data set of different OECD countries. Design/Approach/Methodology: Three different functions have been selected to test the Laffer curve starting from the fact that the relation of revenues with taxes should have a parabolic form, with the turning point to be the peak of the parabola. Findings: The findings suggest that there exists a peak point where taxation policy is not providing the expected revenues. Results suggest that this pattern is common in several countries with different taxation regimes. The effective tax rates are different between the countries. Countries are divided into clusters with the same effective tax rates. The relation of the tax revenue and taxation rates is adjusted with the tax moral of the country. Practical Implications: The results are compared with other possible forms of the relation of revenue and taxes with considerable importance.peer-reviewe

Sustainable transport modes, travel satisfaction, and emotions: Evidence from car-dependent compact cities

This study investigates how the use of sustainable transport modes relates to travel satisfaction (general evaluation of travel) and travel affect (emotions during travel) in car-dependent compact cities. Thereby, the study provides evidence on sustainable mobility and travel-related well-being in a context of compact urban form but inadequate provisions for public transport, walking, and cycling. A mixed-methods approach was applied comprising quantitative and qualitative analyses of data from the two major cities of Greece, i.e., Athens and Thessaloniki. Travel satisfaction and travel affect are found to be highest for those who walk for commuting, independently of travel time and other factors. Conversely, travel satisfaction and travel affect are lowest for public transport users, largely due to very long travel times but also poor public transport services in one of the two cities. Results indicate that the experience of traveling by public transport, car, and motorcycle within urban areas greatly depends on transport provision and policies. Overall, findings support the idea that to shift to pleasant, satisfying, and sustainable mobility in car-dependent compact cities, car restrictions should be accompanied by massive improvements in public transport, high-quality walking and cycling infrastructure, and an integrated coordination of different modes

Characterizations, Sub and Resampling, and Goodness of Fit

We present a general proposal for testing for goodness of fit, based on resampling and subsampling methods, and illustrate it with graphical and analytical tests for the problems of testing for univariate or multivariate normality. The proposal shows promising, and in some cases dramatic, success in detecting nonnormality. Compared to common competitors, such as a Q-Q plot or a likelihood ratio test against a specified alternative, our proposal seems to be the most useful when the sample size is small, such as 10 or 12, or even very small, such as 6! We also show how our proposal provides tangible information about the nature of the true cdf from which one is sampling. Thus, our proposal also has data analytic value. Although only the normality problem is addressed here, the scope of application of the general proposal should be much broader

Ship-hull shape optimization with a T-spline based BEM-isogeometric solver

In this work, we present a ship-hull optimization process combining a T-spline based parametric ship-hull model and an Isogeometric Analysis (IGA) hydrodynamic solver for the calculation of ship wave resistance. The surface representation of the ship-hull instances comprise one cubic T-spline with extraordinary points, ensuring C2 continuity everywhere except for the vicinity of extraordinary points where G1 continuity is achieved. The employed solver for ship wave resistance is based on the Neumann-Kelvin formulation of the problem, where the resulting Boundary Integral Equation is numerically solved using a higher order collocated Boundary Element Method which adopts the IGA concept and the T-spline representation for the ship-hull surface. The hydrodynamic solver along with the ship parametric model are subsequently integrated within an appropriate optimization environment for local and global ship-hull optimizations against the criterion of minimum resistance

Midwives and protection of pregnant workers in Western Switzerland: Practices, difficulties and contributions.

Switzerland's maternity protection legislation aims to protect the health of pregnant employees and their unborn children by regulating their potential occupational exposure to hazards and strenuous activities. This legislation provides a role for obstetricians, but not for midwives. Identify the practices of Switzerland's French-speaking midwives that favour the implementation of maternity protection legislation and reflect on the profession's role in supporting pregnant employees. 356 midwives answered an online questionnaire. The analysis focuses on the 205 midwives who perform pregnancy consultations in their practice. Data were analysed in two stages using STATA software: 1) simple descriptive and correlational statistics and 2) hierarchical cluster analysis to identify typologies of practices by grouping similar responses. Despite having no officially defined role in Switzerland's maternity protection legislation, its midwives actively participate in protecting pregnant employees , especially those with more knowledge of the legislation, those with more years of experience and those practicing independently. The barriers that midwives face when trying to provide greater support for pregnant employees are linked significantly to their lack of knowledge about the legislation, a lack of recognition for their role in the current legislation and a lack of continuing education about the occupational health risks associated with pregnancy at work. Their profession and specific practices give midwives privileged access to pregnant employees. Midwives' knowledge of the legislation, their awareness of the occupational risks and hazards facing pregnant employees and the conviction that their profession has the potential to make a difference could all be improved. The role of midwives should be-and deserves to be-formally and legally recognised and integrated into Switzerland's maternity protection legislation

Implementation of maternity protection legislation: Gynecologists' perceptions and practices in French-speaking Switzerland.

In several countries, maternity protection legislations (MPL) confer an essential role to gynecologist-obstetricians (OBGYNs) for the protection of pregnant workers and their future children from occupational exposures. This study explores OBGYNs' practices and difficulties in implementing MPL in the French-speaking part of Switzerland. An online survey was sent to 333 OBGYNs. Data analysis included: 1) descriptive and correlational statistics and 2) hierarchical cluster analysis to identify patterns of practices. OBGYNs evoked several problems in MPL implementation: absence of risk analysis in the companies, difficult collaboration with employers, lack of competencies in the field of occupational health. Preventive leave was underused, with sick leave being prescribed instead. Training had a positive effect on OBGYNs' knowledge and implementation of MPL. Hierarchical cluster analysis highlighted three main types of practices: 1) practice in line with legislation; 2) practice on a case-by-case basis; 3) limited practice. OBGYNs with good knowledge of MPL more consistently applied its provisions. The implementation of MPL appears challenging for OBGYNs. Collaboration with occupational physicians and training might help OBGYNs to better take on their role in maternity protection. MPL in itself could be improved

Wave-resistance computation via CFD and IGA-BEM solvers : a comparative study

This paper delivers a preliminary comparative study on the computation of wave resistance via a commercial CFD solver (STAR-CCM+®) versus an in-house developed IGA-BEM solver for a pair of hulls, namely the parabolic Wigley hull and the KRISO container ship (KCS). The CFD solver combines a VOF (Volume Of Fluid) free-surface modelling technique with alternative turbulence models, while the IGA-BEM solver adopts an inviscid flow model that combines the Boundary Element approach (BEM) with Isogeometric Analysis (IGA) using T-splines or NURBS. IGA is a novel and expanding concept, introduced by Hughes and his collaborators (Hughes et al, 2005), aiming to intrinsically integrate CAD with Analysis by communicating the CAD model of the geometry (the wetted ship hull in our case) to the solver without any approximation

End-to-end quality aware optimization for multimedia clouds

This article presents a novel, end-to-end, qualityaware optimization framework for multimedia clouds, where path selection mechanisms are exploited in conjunction with media optimization in order to support multimedia delivery in a quality-aware manner. As wireless data traffic worldwide is characterized by exponential growth, with the most prominent part being multimedia services, consumers get in the challenging position to compete for the limited wireless network resources. Cloud technologies and especially Software-Defined Networking is the perfect candidate technology in order to provide an elastic, dynamic provisioning of network resources that adapt to a highly changing environment, where application requirements and data volumes vary over time. This work combines the selection of the optimum path in the core network with quality-aware media adaptation based on the current conditions of the wireless access network. Thus the proposed framework achieves efficient network resources utilization in an end-to-end fashion

Acetyl Cholinesterase Inhibitors and Cell-Derived Peripheral Inflammatory Cytokines in Early Stages of Alzheimer's Disease

Clinical and preclinical studies firmly support the involvement of the inflammation in the pathogenesis of Alzheimer's disease (AD). Despite acetylcholinesterase inhibitors (AChEI) being widely used in AD patients, there is no conclusive evidence about their impact on the inflammatory response.Funding was received from a program co-financed by the European Social Fund and the Greek State (GSRT LS5-3808)info:eu-repo/semantics/publishedVersio