Thematische Bibliographien / H21

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Auswahl der wissenschaftlichen Literatur zum Thema „H21“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 18. Februar 2022

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Zeitschriftenartikel zum Thema "H21"

Fossati, Amedeo. „The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani“. STUDI ECONOMICI, Nr. 105 (Mai 2012): 5–122. http://dx.doi.org/10.3280/ste2011-105001.

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Mauro Fasiani's scholarly achievement still does not occupy its proper place in scientific debate, either in Italy or abroad. Thus, the enhancement of the scientific figure of Mauro Fasiani presents a very significant scientific interest, in order to finally put into perspective his contribution to the evolution of the theory of public finance not only in the Italian tradition in Public Finance but in the international context also. To that end the present paper is directed, within the limits that the aim is not to discuss Fasiani's scientific thought, but only to draw it to the attention of international scholars by making known the content of his work. JEL CODE: B13, B31, H1, H12, H21, H22, H24, H25, H26, H31, H32, H42, H43, H44, H50, H89

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Bumunang, Emmanuel W., Collins N. Ateba, Kim Stanford, Tim A. McAllister und Yan D. Niu. „Biofilm formation by South African non-O157 Shiga toxigenic Escherichia coli on stainless steel coupons“. Canadian Journal of Microbiology 66, Nr. 4 (April 2020): 328–36. http://dx.doi.org/10.1139/cjm-2019-0554.

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This study examined the biofilm-forming ability of six non-O157 Shiga-toxin-producing Escherichia coli (STEC) strains: O116:H21, wzx-Onovel5:H19, O129:H21, O129:H23, O26:H11, and O154:H10 on stainless steel coupons after 24, 48, and 72 h of incubation at 22 °C and after 168 h at 10 °C. The results of crystal violet staining revealed that strains O129:H23 and O154:H10 were able to form biofilms on both the submerged surface and the air–liquid interface of coupons, whereas strains O116:H21, wzx-Onovel5:H19, O129:H21, and O26:H11 formed biofilm only at the air–liquid interface. Viable cell counts and scanning electron microscopy showed that biofilm formation increased (p < 0.05) over time. The biofilm-forming ability of non-O157 STEC was strongest (p < 0.05) at 22 °C after 48 h of incubation. The strongest biofilm former regardless of temperature was O129:H23. Generally, at 10 °C, weak to no biofilm was observed for isolates O154:H10, O116:H21, wzx-Onovel5:H19, O26:H11, and O129:H21 after 168 h. This study found that temperature affected the biofilm-forming ability of non-O157 STEC strains. Overall, our data indicate a high potential for biofilm formation by the isolates at 22 °C, suggesting that non-O157 STEC strains could colonize stainless steel within food-processing facilities. This could serve as a potential source of adulteration and promote the dissemination of these potential pathogens in food.

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Keskimäki, Markku, Marjut Saari, Tarja Heiskanen und Anja Siitonen. „Shiga Toxin-Producing Escherichia coliin Finland from 1990 through 1997: Prevalence and Characteristics of Isolates“. Journal of Clinical Microbiology 36, Nr. 12 (1998): 3641–46. http://dx.doi.org/10.1128/jcm.36.12.3641-3646.1998.

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During the past 10 years Shiga toxin-producing Escherichia coli (STEC) has emerged as one of the most important causes of food-borne infections in industrialized countries. In Finland, with a population of 5.1 million, however, only four STEC O157:H7 infections were identified from 1990 through 1995; the occurrence of non-O157 STEC infections was unknown. In 1996, we established a national prospective study to determine the prevalence of STEC serotypes in feces of Finns with bloody diarrhea. During this enhanced 1-year study period eight sporadic cases of STEC infection were found; of them, only two were indigenously acquired O157:H7 infections. In 1997, O157 infections increased dramatically, with O157 strains causing 51 of all 61 STEC infections. Altogether 14 non-O157:H7 STEC strains were found in Finland in the 1990s: O26:H11 (four strains), O26:HNM (HNM indicates nonmotile), O2:H29, O91:H21, O91:H40, O101:HNM, O107:H27, O157:HNM, O165:H25, OX3:H21, and Rough:H49. All O157:H7 and O26:H11 isolates produced enterohemolysin, but seven of the other STEC strains did not. Most (n = 63) of the 71 STEC strains isolated carried the stx 2 gene only, five carried thestx 1 gene only, and three carried both genes. The eaeA gene was detected in all other isolates except five non-O157 strains. There were seven distinct pulsed-field gel electrophoresis (PFGE) genotypes among 57 O157 strains and three distinct PFGE types among four O26:H11 strains. The main PFGE type was found among 65% of all O157 isolates.

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Miko, Angelika, Karin Pries, Sabine Haby, Katja Steege, Nadine Albrecht, Gladys Krause und Lothar Beutin. „Assessment of Shiga Toxin-Producing Escherichia coli Isolates from Wildlife Meat as Potential Pathogens for Humans“. Applied and Environmental Microbiology 75, Nr. 20 (21.08.2009): 6462–70. http://dx.doi.org/10.1128/aem.00904-09.

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ABSTRACT A total of 140 Shiga toxin-producing Escherichia coli (STEC) strains from wildlife meat (deer, wild boar, and hare) isolated in Germany between 1998 and 2006 were characterized with respect to their serotypes and virulence markers associated with human pathogenicity. The strains grouped into 38 serotypes, but eight O groups (21, 146, 128, 113, 22, 88, 6, and 91) and four H types (21, 28, 2, and 8) accounted for 71.4% and 75.7% of all STEC strains from game, respectively. Eighteen of the serotypes, including enterohemorrhagic E. coli (EHEC) O26:[H11] and O103:H2, were previously found to be associated with human illness. Genes linked to high-level virulence for humans (stx 2, stx 2d, and eae) were present in 46 (32.8%) STEC strains from game. Fifty-four STEC isolates from game belonged to serotypes which are frequently found in human patients (O103:H2, O26:H11, O113:H21, O91:H21, O128:H2, O146:H21, and O146:H28). These 54 STEC isolates were compared with 101 STEC isolates belonging to the same serotypes isolated from farm animals, from their food products, and from human patients. Within a given serotype, most STEC strains were similar with respect to their stx genotypes and other virulence attributes, regardless of origin. The 155 STEC strains were analyzed for genetic similarity by XbaI pulsed-field gel electrophoresis. O103:H2, O26:H11, O113:H21, O128:H2, and O146:H28 STEC isolates from game were 85 to 100% similar to STEC isolates of the same strains from human patients. By multilocus sequence typing, game EHEC O103:H2 strains were attributed to a clonal lineage associated with hemorrhagic diseases in humans. The results from our study indicate that game animals represent a reservoir for and a potential source of human pathogenic STEC and EHEC strains.

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Milligan, Kevin, und Michael Smart. „An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates“. American Economic Journal: Economic Policy 11, Nr. 1 (01.02.2019): 406–34. http://dx.doi.org/10.1257/pol.20160600.

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We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and examine its implications for the excess burden of personal taxes. We show how a properly chosen federal tax rate can offset the fiscal externality between states and facilitate decentralization, even in a heterogeneous federation where unitary taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting. We estimate these elasticities around a tax decentralization reform in Canada, finding both to be empirically relevant. We discuss the implications for optimal federalism. (JEL D31, H21, H23, H24, H26, H71, H77)

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Mora, Azucena, Cecilia López, Ghizlane Dhabi, Ana M. López-Beceiro, Luís E. Fidalgo, Eduardo A. Díaz, Carlos Martínez-Carrasco et al. „Seropathotypes, Phylogroups, Stx Subtypes, and Intimin Types of Wildlife-Carried, Shiga Toxin-Producing Escherichia coli Strains with the Same Characteristics as Human-Pathogenic Isolates“. Applied and Environmental Microbiology 78, Nr. 8 (03.02.2012): 2578–85. http://dx.doi.org/10.1128/aem.07520-11.

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ABSTRACTThe objectives of this study were to investigate the presence of Shiga toxin-producingEscherichia coli(STEC) strains in wildlife that have spread in Europe, living near human settlements; to analyze their epidemiological role in maintenance and transmission to domestic livestock; and to assess the potential health risk of wildlife-carried strains. STEC strains were recovered from 53% of roe deer, 8.4% of wild boars, and 1.9% of foxes sampled in the northwest of Spain (Galicia). Of the 40 serotypes identified, 21 were classified as seropathotypes associated with human disease, accounting for 81.5% of the wildlife-carried STEC strains, including the enterohemorrhagic serotypes O157:H7-D-eae-γ1, O26:[H11]-B1-eae-β1, O121:H19-B1-eae-ε1, and O145:[H28]-D-eae-γ1. None of the wildlife-carried strains belonged to the highly pathogenic serotype O104:H4-B1 from the recent Germany outbreak. Forty percent of wildlife-carried STEC strains shared serotypes, phylogroups, intimin types, and Stx profiles with isolates from human patients from the same geographic area. Furthermore, wildlife-carried strains belonging to serotypes O5:HNM-A, O26:[H11]-B1, O76:H19-B1, O145:[H28]-D, O146:H21-B1, and O157:H7-D showed pulsed-field gel electrophoresis (PFGE) profiles with >85% similarity to human-pathogenic STEC strains. We also found a high level of similarity among STEC strains of serotypes O5:HNM-A, O26:[H11]-B1, and O145:HNM-D of bovine (feces and beef) and wildlife origins. Interestingly, O146:H21-B1, the second most frequently detected serotype in this study, is commonly associated with human diarrhea and isolated from beef and vegetables sold in Galicia. Importantly, at least 3 STEC isolates from foxes (O5:HNM-A-eae-β1, O98:[H21]-B1-eae-ζ1, and O146:[H21]-B1) showed characteristics similar to those of human STEC strains. In conclusion, roe deer, wild boar, and fox in Galicia are confirmed to be carriers of STEC strains potentially pathogenic for humans and seem to play an important role in the maintenance of STEC.

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Bugarel, Marie, Lothar Beutin und Patrick Fach. „Low-Density Macroarray Targeting Non-Locus of Enterocyte Effacement Effectors (nle Genes) and Major Virulence Factors of Shiga Toxin-Producing Escherichia coli (STEC): a New Approach for Molecular Risk Assessment of STEC Isolates“. Applied and Environmental Microbiology 76, Nr. 1 (30.10.2009): 203–11. http://dx.doi.org/10.1128/aem.01921-09.

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ABSTRACT Rapid and specific detection of Shiga toxin-producing Escherichia coli (STEC) strains with a high level of virulence for humans has become a priority for public health authorities. This study reports on the development of a low-density macroarray for simultaneously testing the genes stx 1, stx 2, eae, and ehxA and six different nle genes issued from genomic islands OI-122 (ent, nleB, and nleE) and OI-71 (nleF, nleH1-2, and nleA). Various strains of E. coli isolated from the environment, food, animals, and healthy children have been compared with clinical isolates of various seropathotypes. The eae gene was detected in all enteropathogenic E. coli (EPEC) strains as well as in enterohemorrhagic E. coli (EHEC) strains, except in EHEC O91:H21 and EHEC O113:H21. The gene ehxA was more prevalent in EHEC (90%) than in STEC (42.66%) strains, in which it was unequally distributed. The nle genes were detected only in some EPEC and EHEC strains but with various distributions, showing that nle genes are strain and/or serotype specific, probably reflecting adaptation of the strains to different hosts or environmental niches. One characteristic nle gene distribution in EHEC O157:[H7], O111:[H8], O26:[H11], O103:H25, O118:[H16], O121:[H19], O5:H−, O55:H7, O123:H11, O172:H25, and O165:H25 was ent/espL2, nleB, nleE, nleF, nleH1-2, nleA. (Brackets indicate genotyping of the flic or rfb genes.) A second nle pattern (ent/espL2, nleB, nleE, nleH1-2) was characteristic of EHEC O103:H2, O145:[H28], O45:H2, and O15:H2. The presence of eae, ent/espL2, nleB, nleE, and nleH1-2 genes is a clear signature of STEC strains with high virulence for humans.

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Beaudry, Paul, Charles Blackorby und Dezsö Szalay. „Taxes and Employment Subsidies in Optimal Redistribution Programs“. American Economic Review 99, Nr. 1 (01.02.2009): 216–42. http://dx.doi.org/10.1257/aer.99.1.216.

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This paper explores how to optimally set taxes and transfers when taxation authorities are uninformed about individuals' value of time in both market and nonmarket activities; and can observe both market-income and time allocated to market employment. We show that optimal redistribution in this environment involves a cutoff wage whereby workers above the cutoff are taxed as they increase their income, while workers earning a wage below the cutoff receive an income supplement as they increase their income. Finally, we show that the optimal program transfers zero income to individuals who choose not to work. (JEL D31, H21, H23, H24)

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Gottardi, Piero, Atsushi Kajii und Tomoyuki Nakajima. „Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation“. American Economic Review 105, Nr. 11 (01.11.2015): 3443–70. http://dx.doi.org/10.1257/aer.20110576.

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We consider an economy where individuals face uninsurable risks to their human capital accumulation and analyze the optimal level of linear taxes on capital and labor income together with the optimal path of government debt. We show that in the presence of such risks, it is beneficial to tax both labor and capital and to issue public debt. We also assess the quantitative importance of these findings, and show that the benefits of government debt and capital taxes both increase with the magnitude of idiosyncratic risks and the degree of relative risk aversion. (JEL D52, H21, H24, H25, H63, J24)

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Ales, Laurence, Musab Kurnaz und Christopher Sleet. „Technical Change, Wage Inequality, and Taxes“. American Economic Review 105, Nr. 10 (01.10.2015): 3061–101. http://dx.doi.org/10.1257/aer.20140466.

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This paper considers the normative implications of technical change for tax policy design. A task-to-talent assignment model of the labor market is embedded into an optimal tax problem. Technical change modifies equilibrium wage growth across talents and the substitutability of talents across tasks. The overall optimal policy response is to reduce marginal income taxes on low to middle incomes, while raising those on middle to high incomes. The reform favors those in the middle of the income distribution, reducing their average taxes while lowering transfers to those at the bottom. (JEL D31, H21, H23, H24, J31, O33)

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Dissertationen zum Thema "H21"

Hegemann, Annika, Angela Kunoth, Kristina Rupp und Caren Sureth-Sloane. „Hold or sell? How capital gains taxation affects holding decisions“. WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4929/1/SSRN%2Did2563524.pdf.

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Investments with exit flexibility require decisions regarding both the investment and holding period. Because selling an investment often leads to taxable capital gains, which crucially depend on the duration of an investment, we investigate the impact of capital gains taxation on exit timing under different tax systems. We observed that capital gains taxation delays exit decisions but loses its decision relevance for very long holdings. Often the optimal exit time, which indicates the maximal present value of future cashflows, cannot be determined analytically. However, we identify the breakeven exit time that guarantees present values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often optimal, long holding periods might also be attractive for investors depending on the degree of income and corporate tax integration. A classic corporate tax system often indicates holdings over more than 100 periods. By contrast, a shareholder relief system indicates the earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly, high retention rates are likely to accelerate sales under a classic corporate system. Additionally, the worst exit time, which should be avoided by investors, differs tremendously across tax systems. For an integrated tax system with full imputation, the worst time is reached earlier than under partial or non-integrated systems. These results could help to predict investors' behavior regarding changes in capital gains taxation and thus are of interest for both investors and tax policymakers. Furthermore, the results emphasize the need to control for the underlying tax system in cross-country empirical studies. (authors' abstract)
Series: WU International Taxation Research Paper Series

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Ortmann, Regina, und Caren Sureth-Sloane. „Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?“ Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/s11573-015-0780-6.

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In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By contrast, we study the conditions under which one or the other tax system is preferable from the perspective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves advantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)

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Bornemann, Tobias. „Do Transfer Pricing Rules distort R&D Investment Decisions?“ WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6057/1/SSRN%2Did3114071.pdf.

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This study analyzes the impact of transfer pricing on multinational enterprises' R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable income between group affiliates, the economic implications of licensing and cost sharing agreements differ. Whereas licensing agreements provide for a sharing rule on the intangible's profits, cost sharing agreements on the other hand provide a sharing rule on R&D development costs. This difference matters when firms simultaneously use internal transfer prices to allocate taxable income and provide local management with sufficient investment incentives. Using a multiple-agent, moral hazard investment framework I model a multinational firm with comparable group affiliates in two countries that delegates the R&D investment decision to a local risk and effort averse affiliate manager. The results suggest that the optimal contract not only depends on available tax benefits, but also on R&D investment and manager specific characteristics. A licensing agreement provides management with larger incentives to invest in R&D mitigating agency concerns associated with R&D. On the other hand, using a cost sharing agreement the firm can cater different risk preferences among managers potentially increasing investment. The arm's length principle however may distort an efficient allocation of R&D costs when using a cost sharing agreement.
Series: WU International Taxation Research Paper Series

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Bornemann, Tobias, und Benjamin Oßwald. „The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates“. WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf.

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We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to 7.9% lower effective tax rates, with the greatest financial benefits accruing to multinational firms compared to domestic firms. Within multinational firms, those without income shifting opportunities appear to benefit more than other multinationals with income shifting opportunities.
Series: WU International Taxation Research Paper Series

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Amberger, Harald, Kevin S. Markle und David M. P. Samuel. „Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency“. WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6198/1/SSRN%2Did3138823.pdf.

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Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with internal agency conflicts between the central management of the MNC and the manager of the foreign subsidiary being the driver, we find that this effect is prevalent in subsidiaries with high information asymmetry, in subsidiaries that are weakly monitored, and subsidiaries of cash-rich MNCs. Natural experiments in the UK and Japan establish a causal relationship for our findings and suggest that a repeal of repatriation taxes increases subsidiary-level investment efficiency while reducing the level of investment. Our paper provides timely empirical evidence to inform expectations for the effects of a recent change to the U.S. international tax law which eliminated repatriation taxes from most of the future foreign earnings of U.S. MNCs.
Series: WU International Taxation Research Paper Series

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Eberhartinger, Eva, Erich Pummerer und Andreas Göritzer. „Cross-border Intra-group Hybrid Finance and International Taxation“. SFB International Tax Coordination, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/618/1/document.pdf.

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In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one might expect that cross-border hybrid intra-group finance is advantageous in comparison to classical debt finance in case of double-non-taxation while it can be expected to be disadvantageous in the case of double taxation of the yield. Previous studies do not include qualification conflicts. Thus the question arises how qualification conflicts are affecting an intra-group finance decision. We examine effects of such qualification conflicts, resulting from the use of cross-border, intra-group hybrid finance, on the tax-advantageousness as compared to classical debt finance. The analysis is based on a binomial simulation model including economic and legal uncertainty. We show that the results of our analysis under uncertainty vary significantly when compared to the more obvious results under economic and legal certainty. (author´s abstract)
Series: Discussion Papers SFB International Tax Coordination

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Bornemann, Tobias. „Tax Avoidance and Accounting Conservatism“. WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.
Series: WU International Taxation Research Paper Series

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Niemann, Rainer, und Caren Sureth-Sloane. „Does Capital Tax Uncertainty Delay Irreversible Risky Investment?“ WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5154/1/SSRN%2Did2826022.pdf.

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Tax uncertainty is often claimed to be harmful for investments. Capital taxes, such as property and wealth taxes, are particularly exposed to tax uncertainty. Capital tax un- certainty emerges from expected tax reforms, the unclear outcome of future tax audits, and simplified estimates of capital tax bases in investment models. Uncertain returns on investment as well as stochastic taxation contribute to overall uncertainty and may significantly affect investment decisions. Hitherto, it is unknown how capital tax uncertainty affects investment timing. However, it is well known that both uncertainty and capital tax may be harmful for investment and decelerate investment activities. We are the first to study the investment timing effects of stochastic capital taxes in a real options setting with risky investment opportunities. Our results indicate that even risk neutral investors are sensitive with respect to capital tax risk and may react in a surprising manner to a newly introduced stochastic capital tax. As an apparently paradoxical investment e¤ect, we find that increased capital tax uncertainty can accelerate risky investment if such uncertainty is such ciently low compared to cash flow uncertainty. In contrast, high capital tax risk delays high-risk innovative investment projects. To reduce unintended consequences of uncertain tax policy, tax legislators and tax authorities should avoid high levels of cap- ital tax uncertainty. Broadening the capital tax base or increasing the capital tax rate induces ambiguous timing effects. Furthermore, high-growth investments are likely to be postponed if they experience a capital tax cut. Since investment reactions upon tax reforms are well-known to affect income and wealth distribution, reliable estimations of the impact of taxes on economic decisions are necessary. (authors' abstract)
Series: WU International Taxation Research Paper Series

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Alberternst, Stephan, und Caren Sureth-Sloane. „The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier“. WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4884/1/SSRN%2Did2563572.pdf.

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The literature suggests that when taking tax effects into account, debt ought to be preferable to equity. Thus, with all else being equal, levered firms are expected to show higher firm values. However, there are no uniform predictions of the size of this tax benefit from interest deductibility nor on the effect of changes in interest deductibility. We believe that the German corporate tax reform in 2008, which introduced an interest barrier, can serve as a promising "quasiexperiment" to investigate the effects from a reform of interest deductibility. A study of this reform on the basis of German financial statement data is of general interest because, first, similar interest barriers have been introduced in several countries and proposed by the OECD to fight BEPS. Second, the major characteristics of the German tax system can be regarded as representative for most European and major Asian countries. Third, single entity financial statements for German companies allows us to capture tax and capital structure details that have not been available in most prior studies. With significance at the 5% level, we find evidence that the companies that are affected by the interest barrier reduce their leverage by 4.7 percentage points more than companies that are not affected by the interest barrier. We are the first to employ a detailed matching approach to the underlying rich dataset, which enables us to overcome several limitations of previous studies. Our results imply that capital structure reactions most likely have been underestimated in previous studies.
Series: WU International Taxation Research Paper Series

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Braun, Julia. „The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?“ WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3816/1/SSRN%2Did2171782.pdf.

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The current international tax system diverges greatly from a theoretically "optimal" tax system. One reason for this discrepancy may be that politicians strive for other objectives rather than making tax rules that comply with the theoretical concepts of optimal taxation. In this article, I overview the approaches used in the economic and legal literature to explain the motivations of the people making international tax policy and contrast them with observations from the "real world". This article illustrates that the making of international tax policy is affected by many different factors: domestic pressure groups and the structure of the international tax system, along with selfinterested politicians and bureaucrats. Considering the complexity of the conditions under which international tax policy is made, it is not astonishing that international tax law deviates from the principles characterizing ideal taxation. (author's abstract)
Series: WU International Taxation Research Paper Series

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Bücher zum Thema "H21"

Kō-enerugī Kasokuki Kenkyū Kikō (Japan). Gijutsu Bumon. Renraku Kaigi. KEK gijutsu shokuin hōkokushū: 2009 "H21", 2010 "H22"-nendo. [Tsukuba-shi]: Kō-enerugī Kasokuki Kenkyū Kikō Gijutsu Bumon Renraku Kaigi, 2012.

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Goldberg, R. N. A bibliography of sources of thermodynamic data for the systems: CO2 [plus] NH3 [plus] H2O, CO2 [plus] H2S [plus] H2O, H2S [plus] NH3 [plus] H2O, and CO2 [plus] NH3 [plus] H2S [plus] H2O. Washington: National Bureau of Standards, 1985.

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Aldridge, Thomas Charles. Xenopus laevis H2A and H2B histone genes: Organization, structure and expression. [s.l.]: typescript, 1986.

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Stax, Bibs. H2O. Jupiter, Florida: Byrne Publishing, LLC, 2015.

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Erbelding, Patricia. H2O. Paris, France: Corine Girieud, 2011.

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Milchev, Kiril. H2O: Noveli. Sofii︠a︡: Lakov Pres, 1998.

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Kotler, Philip, Waldemar Pfoertsch und Uwe Sponholz. H2H Marketing. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-59531-9.

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Martinotti, Guido. Accadueo: H2O. Milano: Skira, 2008.

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Carden, J. F. Toshiba Xpress HS1. London: Department of Health, Medical Devices Agency, 1997.

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Chang, Hasok. Is Water H2O? Dordrecht: Springer Netherlands, 2012. http://dx.doi.org/10.1007/978-94-007-3932-1.

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Buchteile zum Thema "H21"

Sick, Henri, und Jean-Louis Burguet. „Horizontal Slices H1–H12“. In Imaging Anatomy of the Knee Region, 61–85. Munich: J.F. Bergmann-Verlag, 1988. http://dx.doi.org/10.1007/978-3-642-80519-6_5.

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Kleeberg, Hubertus, und Werner A. P. Luck. „Hydrate-H20 and Liquid Like H2O“. In Water and Ions in Biological Systems, 151–60. Boston, MA: Springer US, 1985. http://dx.doi.org/10.1007/978-1-4899-0424-9_13.

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Kotler, Philip, Waldemar Pfoertsch und Uwe Sponholz. „The Current State of Marketing“. In H2H Marketing, 1–28. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-59531-9_1.

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Kotler, Philip, Waldemar Pfoertsch und Uwe Sponholz. „The New Paradigm: H2H Marketing“. In H2H Marketing, 29–90. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-59531-9_2.

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Kotler, Philip, Waldemar Pfoertsch und Uwe Sponholz. „H2H Mindset: The Basis“. In H2H Marketing, 91–110. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-59531-9_3.

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Kotler, Philip, Waldemar Pfoertsch und Uwe Sponholz. „H2H Management: Putting Trust and Brand in Focus“. In H2H Marketing, 111–55. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-59531-9_4.

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Kotler, Philip, Waldemar Pfoertsch und Uwe Sponholz. „Rethinking Operative Marketing: The H2H Process“. In H2H Marketing, 157–216. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-59531-9_5.

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Kotler, Philip, Waldemar Pfoertsch und Uwe Sponholz. „Finding Meaning in a Troubled World“. In H2H Marketing, 217–35. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-59531-9_6.

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Goddard, William A. „Electrocatalytic Water Splitting (H2O → H2+½ O2)“. In Computational Materials, Chemistry, and Biochemistry: From Bold Initiatives to the Last Mile, 1257–64. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-18778-1_65.

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Chang, Hasok. „Water and the Chemical Revolution“. In Is Water H2O?, 1–70. Dordrecht: Springer Netherlands, 2012. http://dx.doi.org/10.1007/978-94-007-3932-1_1.

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Konferenzberichte zum Thema "H21"

Feizi, Amir Hossein, Mohammad Haddad Zarif, Mostafa Nazari und Seyyed Mojtaba Varedi-Koulaei. „PR-MPC for NAO H21 Humanoid Robot: Capture Point Approach“. In 2018 6th RSI International Conference on Robotics and Mechatronics (IcRoM). IEEE, 2018. http://dx.doi.org/10.1109/icrom.2018.8657530.

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Dubrovka, Fedor, Serhiy Martunyuk, Roman Dubrovka, Mykola Lytvyn, Serhiy Lytvyn, Yuriy Ovsianyk, Stepan Piltyay, Oleksandr Sushko und Oksana Zakharchenko. „Circularly Polarised X-Band H11- and H21-Modes Antenna Feed for Monopulse Autotracking Ground Station : Invited Paper“. In 2020 IEEE Ukrainian Microwave Week (UkrMW). IEEE, 2020. http://dx.doi.org/10.1109/ukrmw49653.2020.9252600.

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Mishigdorzhiyn, Undrakh, Nikolay Ulakhanov und Alexander Semenov. „Electron-Beam Surface Modification of Boron-Based Diffusion Layers Obtained of the Surface of Steel H21“. In HT2021. ASM International, 2021. http://dx.doi.org/10.31399/asm.cp.ht2021exabp0038.

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Abstract In recent years the interest in the development of new protective coatings with improved functional properties for machine parts’ surface have been of great fundamental and applied importance. The current study is devoted to the creation of coatings based on boron and aluminium on the surface of alloy steel using a cutting-edge method, combining thermal-chemical treatment (TCT) and subsequent electron beam processing (EBP). TCT was carried out in treatment pastes based on boron carbide and aluminum at 950°C and 1050°C for 2 hours. As a result of processing, diffusion layers with a thickness of up to 120 μm and 580 μm were formed on the steel surface after TCT at 950°C and 1050°C respectively. The subsequent EBP led to a complete transformation of the primary diffusion layer and an increase in its thickness to 1.6 mm. XRD analysis showed significant differences in composition before and after EBP: new compound, such as tungsten borides (WB, W2B9) and iron boride (Fe2B) were detected. In addition, it was determined that the distribution of microhardness and elemental composition (B, Al, W) over the layer thickness after EBP had a more favorable profile without significant fluctuations compared to the sample after TCT. The concentration of Al decreased significantly after EBP. It dropped from 18% after TCT to a low of 1%.

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Hong, Yingying, und Alan G. Mathew. „Characterization of a chromosomally integrated luxCDABE marker for investigation of shiga toxin-producing Escherichia coli O91:H21 shedding in cattle“. In SPIE Defense, Security, and Sensing, herausgegeben von Sárka O. Southern, Kevin N. Montgomery, Carl W. Taylor, Bernhard H. Weigl, B. V. K. Vijaya Kumar, Salil Prabhakar und Arun A. Ross. SPIE, 2011. http://dx.doi.org/10.1117/12.884394.

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Beserra, L. Justo, A. M. Figueiredo Cerqueira, K. G. de Lima Araújo, J. R. Costa Andrade und A. G. Martins Gonzalez. „Behavior of Shiga-toxin-producing Escherichia coli (STEC) of serotype O113:H21 to front pH, water activity, time and temperature“. In Proceedings of the III International Conference on Environmental, Industrial and Applied Microbiology (BioMicroWorld2009). WORLD SCIENTIFIC, 2010. http://dx.doi.org/10.1142/9789814322119_0077.

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Hvalstedt, Carina, und Annette Carlsson. „H21 RHS, the lay association huntington’s disease in sweden approaches their target group in a creative and unique way using the web“. In EHDN 2018 Plenary Meeting, Vienna, Austria, Programme and Abstracts. BMJ Publishing Group Ltd, 2018. http://dx.doi.org/10.1136/jnnp-2018-ehdn.200.

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Ryu, Seung-Hyup, Dong-Hun Kim, Tae-Hyung Park, Byung-Seok Kim und Sang-Hak Ghal. „A Study on Cavitation Damage Reduction in Fuel Injection Pumps“. In ASME 2010 International Mechanical Engineering Congress and Exposition. ASMEDC, 2010. http://dx.doi.org/10.1115/imece2010-37618.

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Cavitation phenomena during the spill process of the Bosch type fuel injection pump for medium-speed diesel engine were investigated by optical observations. Typically, these phenomena can cause a surface damage with material removal or round-off at the plunger and barrel port etc., and may shorten their expected life time. The images, which were recorded with high speed CCD camera and borescope, show that the plunger damage is mainly affected by fountain-like cavitation generated before the end of delivery. And the damages of barrel port and deflector are caused by jet-type cavitation generated after end of delivery. Based on the results of optical investigation, 12 different type pumps varied in the geometry of components were designed to alter the direction, distribution, and intensity of cavitations. Finally, the effects of each countermeasure were evaluated by the durability test on actual diesel engine (HiMSEN H21/32).

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Morita, H., M. Kawase, Y. Izaki, M. Komoda und T. Matsuyama. „Effect of H2S on MCFC 10kW-Stack Performance“. In ASME 2005 Power Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/pwr2005-50360.

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The conversion of coal, biomass and RDF (refuse-derived fuel) etc, by means of gasification into a fuel suitable for a high temperature fuel cell has recently received more attention as a potential substitute for fossil fuels in electric power production. However, combining the gasification with a high temperature fuel cell (Molten Carbonate Fuel Cell) raises many questions with regard to gas quality and impurities. We have paid attention to H2S impurity contained in fuel gas and investigated the effect of H2S on MCFC performance by operating a 10kW-class stack. The experimental results show the H2S tolerable concentration to MCFC performance decreases with the decrease of H2 concentration in fuel gas. A reason for this H2S tolerance is due to the inhibition for shift reaction (H2O + CO → H2 + CO2) by H2S adsorption to anode. This inhibition by H2S adsorption decreases the capability of high temperature fuel cell to utilize CO as a fuel.

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Coskun, M. Bulut, Serdar Aksoy, Necdet Basaran und Mahmut F. Aksit. „Friction and Wear Characteristics of H25, H188, H214 Against Hastelloy X“. In ASME/STLE 2011 International Joint Tribology Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/ijtc2011-61110.

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Increasing, demand for more efficient power generation forces turbomachinery to operate at higher temperatures and compression ratios. High speeds combined with high temperatures make turbomachinery sealing applications even more challenging. In order to confirm sufficient service life, seal material pairs should be tested similar to engine operating conditions. The high temperature friction and wear characteristics of cobalt superalloys, Haynes 25, 188 and 214 sheets, rubbed against Hastelloy X pins are presented in this work. Tests are conducted at 25, 200 and 400°C with a validated custom design linear reciprocating tribometer. Sliding speed and distance are 1Hz and 1.2 Km respectively. Friction coefficients are calculated with friction force data acquired from load cell and the dead weight where wear coefficient is calculated through mass loss after the tests.

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Brill, G. E., A. V. Egorova, I. O. Bugaeva, D. E. Postnov und O. V. Ushakova. „Different reaction of the core histones H2A and H2B to red laser irradiation“. In Saratov Fall Meeting 2016: Fourth International Symposium on Optics and Biophotonics, herausgegeben von Valery V. Tuchin, Elina A. Genina, Dmitry E. Postnov und Vladimir L. Derbov. SPIE, 2017. http://dx.doi.org/10.1117/12.2267949.

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Berichte der Organisationen zum Thema "H21"

Zittel, P. F., und D. E. Masturzo. Vibrational Relaxation of H2O by H2, HCl, and H2O at 295K. Fort Belvoir, VA: Defense Technical Information Center, Juni 1992. http://dx.doi.org/10.21236/ada252800.

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Dinh, L., und M. Balooch. Desorption Kinetics of H2O, H2, CO, and CO2 from Silica Reinforced Polysiloxane. Office of Scientific and Technical Information (OSTI), August 1999. http://dx.doi.org/10.2172/792649.

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Dinh, L., R. Maxwell, M. Schildbach, B. Balazs und W. McLean, II. H2O Outgassing from Silicones. Office of Scientific and Technical Information (OSTI), November 2004. http://dx.doi.org/10.2172/15014638.

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Schaake, H. F., D. Chandra, F. Aqariden und J. T. Tregilgas. Vacancies in Hg1-xCdxTe. Fort Belvoir, VA: Defense Technical Information Center, August 1999. http://dx.doi.org/10.21236/ada385389.

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Rard, J. Results from Boiling Temperature Measurements for Saturated Solutions in the Systems NaCl + Ca(NO3)2 + H2O, NaNO3 + KNO3 + H2O, and NaCl + KNO3 + H2O, and Dry Out Temperatures for NaCl + NaNO3 + KNO3 + Ca(NO3)2 + H2O. Office of Scientific and Technical Information (OSTI), November 2005. http://dx.doi.org/10.2172/889972.

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OFFICE OF NAVAL RESEARCH ARLINGTON VA. Office of Naval Research/E21-H28. Fort Belvoir, VA: Defense Technical Information Center, Juni 1994. http://dx.doi.org/10.21236/ada298914.

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Mussa, R. Estimate of the trigger inefficiency due to extra hits in H1 and H2, using clean Chi(2) events. Office of Scientific and Technical Information (OSTI), Juli 1992. http://dx.doi.org/10.2172/875503.

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Mast, J. C. N2 vs H20 as purge/hydrostatic head. Office of Scientific and Technical Information (OSTI), März 1996. http://dx.doi.org/10.2172/483496.

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James, Brian, Whitney Colella, Jennie Moton, G. Saur und T. Ramsden. PEM Electrolysis H2A Production Case Study Documentation. Office of Scientific and Technical Information (OSTI), Dezember 2013. http://dx.doi.org/10.2172/1214980.

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Steward, D., T. Ramsden und J. Zuboy. H2A Production Model, Version 2 User Guide. Office of Scientific and Technical Information (OSTI), September 2008. http://dx.doi.org/10.2172/939003.

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