Re-allocating taxing rights and minimum tax rates in international profit taxation
What happens when sovereign governments coordinate their tax policies? This is an important research topic in government and economics. We focus on implications of re-allocating taxing rights away from source countries (where goods are produced) to ...
Gerhard Kempkes, Nikolai Stähler
doaj +1 more source
Revisiting the STEC Testing Approach: Using espK and espV to Make Enterohemorrhagic Escherichia coli (EHEC) Detection More Reliable in Beef [PDF]
Current methods for screening Enterohemorrhagic Escherichia coli (EHEC) O157 and non-O157 in beef enrichments typically rely on the molecular detection of stx, eae, and serogroup-specific wzx or wzy gene fragments.
Beutin, Lothar +7 more
core +3 more sources
Effect of the Mixed Atmosphere of H25 a nd 02 During ZnS Firing
硫化亜鉛ケイ光体生成過程における焼成雰囲気の役割を解明する研究の一環として,本報では,硫化亜鉛焼成過程における硫化水素一酸素系混合雰囲気の挙動を界面化学的に追跡し,さらに,その焼成硫化亜鉛のケイ光強度についても調査し,これらの相互の関係を検討した。その結果500℃焼成の場合,硫化水素に等量の酸素を混合した雰囲気中では硫化亜鉛の焼結がいちじるしく抑制され,また,気相から固相へのイオウの拡散量は酸素の混合によりいちじるしく減少した・一方・1050℃焼成の場合,硫化水素に酸素を混合すると硫化亜鉛の焼結はわずかに抑制され,イオウの拡散量は多少減少した。またこのさい,焼成硫化亜鉛粒子表面に生成する酸化亜鉛量は酸素の分圧0.5atm以上で急激に増加し,それとともにケイ光強度も増大した。これらの結果から ...
Masakazu SAKAGUCHI, Takakuni HIRABAYASHI
openaire +2 more sources
Are R&D subsidies effective? The effect of industry competition
In this study, the author explores the effect of industry competition on public R&D subsidy effectiveness. He finds a non-linear threshold effect of industry competition on R&D subsidy effectiveness.
Xiang Xin
doaj +1 more source
Vibrational assignments of two polymorphic forms of metaxolone by using DFT calculations and the SQM methodology [PDF]
A theoretical study has been performed on the musclerelaxant 5-[(3, 5-dimethylphenoxy)methyl]-1,3-oxazolidin-2-one, of generic name metaxolone (MTX), by using the hybridB3LYP/6-31G calculations in the gas phase and theexperimental available infrared and ...
Brandan, Silvia Antonia +3 more
core
Population structure and transmission dynamics of Plasmodium vivax in the Republic of Korea based on microsatellite DNA analysis. [PDF]
BACKGROUND: In order to control malaria, it is important to understand the genetic structure of the parasites in each endemic area. Plasmodium vivax is widely distributed in the tropical to temperate regions of Asia and South America, but effective ...
Moritoshi Iwagami +5 more
doaj +1 more source
4-[Bis(3-phenyl-1H-pyrazol-1-yl)meth-yl]benzene-1,2-diol [PDF]
The title compound, C25H20N4O2, is a ditopic ortho-hydroquinone-based bis(pyrazol-1-yl)methane ligand. The dihedral angles between the planes of the pyrazole rings and their attached phenyl rings are 17.4 (3) and 5.9 (4)°.
Blasberg, Florian +2 more
core +2 more sources
R&D tax credits, innovative activity and the targeting approach
The aim of this study is to investigate whether the French R&D tax credit targeted at small and medium-sized enterprises (SMEs) has a positive impact on innovative activity. The French institutional setting provides a unique research framework as the R&D
Gjymshana Erik +2 more
doaj +1 more source
Shiga toxin-producing Escherichia coli (STEC) cause gastrointestinal illnesses including non-bloody or bloody diarrhoea, haemorrhagic colitis (HC), and the haemolytic uremic syndrome (HUS).
Melinda Baschera +7 more
doaj +1 more source
Mononuclear Cu(II) complexes of novel salicylidene Schiff bases: synthesis and mesogenic properties [PDF]
Two new Schiff base ligands 1 and 2 (where 1 = 4-(2-hydroxybenzilidenamino)-phenyl-4-(decyloxy)-2-(pent-4-enyloxy)benzoate, 2 = 4-(4-(decyloxy)-2-hydroxybenziliden amino)-phenyl-4-(decyloxy)-2-(pent-4-enyloxy)benzoate) and their copper (Cu)(II) complexes
Badea, Valentin +8 more
core +2 more sources

