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Teaching progressions and learning progressions [PDF]

open access: yesBiochemistry and Molecular Biology Education, 2019
AbstractJust as students undergo “learning progressions” in moving from naivety to mastery of biochemical topics, faculty experience “teaching progressions” as they experiment with pedagogy, listen to students' feedback, and become members of a community of educators. An important element of both teaching and learning is assessment.
openaire   +2 more sources

Individualism and tax progressivity

open access: yes, 2023
This article proposes a novel theoretical model that factors in individualism culture for explaining tax progressivity. It shows that an increase in the level of individualism reduces optimal tax progressivity, regardless of whether a social planner or ...
Lee, Insook
core   +1 more source

Evidence and projections on the progressivity of health care financing in Finland

open access: yesNordic Journal of Health Economics, 2018
This paper examined the distribution of health care financing in Finland in 1990-2012. In addition, the study provided insight to recent developments in the financing system, and analyzed various scenarios associated with the planned financing reform of ...
Jan Klavus, Pekka Rissanen
doaj   +1 more source

The Spanish income tax reform of 2015: analysis of the effects on poverty and redistribution using microsimulation tools

open access: yesPublic Sector Economics, 2017
In this work we analyze the effects of the 2015 reform of the Spanish personal income tax (PIT) on tax revenue, liquidity, redistribution, progressivity, and poverty, using microdata. Tax reform has increased the redistributive effect.
Nuria Badenes-Plá   +1 more
doaj   +1 more source

Interval and Global Progessivity. The Case of the Visegrad Group [PDF]

open access: yesACTA VŠFS
Background: The countries of the Visegrad Group (Czech Republic, Slovakia, Poland and Hungary) apply different personal income tax systems that reflect their different economic and social policies.
Slezák, Jiří
doaj   +1 more source

Progresivitas Putusan Pemidanaan Terhadap Korporasi Pelaku Tindak Pidana Korupsi (Progressivity of Criminal Decision on Corporate Actors Corruption)

open access: yesJurnal Penelitian Hukum De Jure, 2016
Normatively corporation has long been established as a legal subject perpetrators of corruption that can be prosecuted and decided. However, only one case of corruption that makes the corporation as a defendant and the punishment meted out to them is ...
Budi Suhariyanto
doaj   +1 more source

Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation [PDF]

open access: yesInvestigaciones Regionales - Journal of Regional Research, 2003
After the reforms introduced in Spanish personal income tax (IRPF) in 1998, foral and common territory tax structures present differentiated structures. These normative differences are reviewed in the first part of the paper.
Francisco José Delgado Rivero
doaj  

Progressive tetrahedralizations [PDF]

open access: yesProceedings Visualization '98 (Cat. No.98CB36276), 1998
This paper describes some fundamental issues for robust implementations of progressively refined tetrahedralizations generated through sequences of edge collapses. We address the definition of appropriate cost functions and explain on various tests which are necessary to preserve the consistency of the mesh when collapsing edges.
Staadt, Oliver G., Gross, Markus
openaire   +2 more sources

The next Multiannual Financial Framework and the strategic challenges and risks to the European Union’s fundamental objectives and values [PDF]

open access: yesCES Working Papers, 2020
The central challenge for the Union’s future is the overcoming of economic, social and territorial inequalities among its Member States. With the next MFF, there is an opportunity to make the Union’s system of ‘own resources’ less regressive and more ...
Dencho GEORGIEV
doaj   +2 more sources

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