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Thin Capitalization and Secondary Adjustments
Asia-Pacific Tax Bulletin, 2013This article discusses the issues of thin capitalization and secondary adjustments in relation to the transfer pricing of intra-group lending transactions. The article focuses on the Director General of Taxation’s guidelines for handling transfer pricing cases, known as Circular Letter SE-04/PJ.7/1993 and its application in recent tax court cases.
N. Siregar, E.U. Tambunan
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The Social Adjustment of Newcomers in Secondary School
British Journal of Guidance & Counselling, 1991Abstract Each year, a large number of children change residence and school. This paper examines the social experience of being a newcomer at secondary school, with special reference to the process of adjustment. It is based on a detailed longitudinal case study of 45 newcomers.
Jim Elliott, Keith F. Punch
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WORK ADJUSTMENT OF SECONDARY SCHOOL TEACHERS IN PAKISTAN
Pakistan Journal of Social Research, 2022The present study focused on examining the work adjustment of secondary school teachers in Punjab, Pakistan, specifically comparing social science and pure science teachers’ views. The research aimed to identify the challenges faced by secondary school teachers in adapting to their work environments and provide potential solutions that could benefit ...
Muhammad Saeed, Najam ul Kashif
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Adjustment from Primary to Secondary School
Educational Research, 1976Summary Groups of maladjusted and normally adjusted junior school children were matched on measures of attainments, intelligence and personality. The children were followed up during the third year of their secondary education in order to assess their subsequent adjustment.
P.D. Pumfrey, J. Ward
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Apparatus for use in the adjustment of the secondary adjustment means of a hearing aid
The Journal of the Acoustical Society of America, 1986An apparatus intended for use in the adjustment of the secondary adjustment means (18) of a hearing aid (10) consists of an adaptor (20) which can be so placed on the hearing aid that the adjustment means of the aid are coupled to corresponding moving means (26) on the adaptor. These moving means are in turn coupled to their respective activation means
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Driving force analysis for the secondary adjustable system in FAST
Robotica, 2011SUMMARYThe Secondary Adjustable System (SAS) addressed here is a central component of the Five-hundred-meter Aperture Spherical radio Telescope (FAST). It is a 6-degree-of-freedom rigid Stewart manipulator, in which one platform (the end-effector) should be controlled to track-desired trajectory when another platform (denoted as the base) is moving ...
Zhufeng Shao +3 more
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Secondary Expansion of a Totally Replanted Scalp for Aesthetic Adjustment
Plastic and Reconstructive Surgery, 1994Total scalp avulsion is an uncommon and dramatic accident. Replantation is the only way for acceptable aesthetic final results. However, partial loss of tissue can result, and secondary procedures can be required. A total avulsion of a scalp involving the upper part of the right ear and both eyebrows was replanted after a long delay in our department ...
D, Maladry +4 more
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Liquid ventilation: cardiovascular adjustments with secondary hyperlactatemia and acidosis
Journal of Applied Physiology, 1979Cardiovascular adjustments during liquid ventilation were investigated in seven cats. Cardiac output (CO) and regional blood flow were measured with radioactive microspheres during both spontaneous air breathing (control) and ventilation with fluorocarbon liquid, FC-80.
C, Lowe +3 more
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Social and personal adjustment of elementary and secondary students
Journal of Psychopathology and Behavioral Assessment, 1987The present study examined school adjustment problems of about 1000 students aged 6 through 17 years. The Behavior Problem Checklist was factor-analyzed to identify multivariate factors of adjustment problems. Age- and sex-based subgroups were then compared on these factors, and some estimates of criteria for abnormality were derived.
Douglas Cullinan +2 more
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ADJUSTMENT OF THE SECONDARY TRIANGULATION OF SOUTH AFRICA
Empire Survey Review, 1938AbstractThe Secondary Triangulation of South Africa consists of a uniform network of triangles of from 5- to 10-mile sides, enmeshed in the Geodetic and Primary Triangulations. As a rule the Primary Triangulation is rigorously adjusted by least squares, and the Secondary made to conform to it by an approximately rigorous method which was introduced ...
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