60 results on '"Apportionment"'
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2. A wealth tax in the USA: political and legal proposals and disputes about its constitutionality
- Author
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Wojciechowski, Karol and Wojciechowski, Karol
- Abstract
This article examines major proposals and the constitutionality of a federal wealth tax in the USA. Drawing on historical and comparative research, the author analyzes relevant American political and legal writing on the subject and traces, among other things, numerous opinions on the ‘direct tax’ clauses in the U.S. Constitution, in particular those of the Founding Fathers and the U.S. Supreme Court justices. Calls for a wealth tax, especially a comprehensive federal wealth tax, namely on an entity’s net worth above a certain threshold, are relatively new to the United States. Over the last twenty-five years, however, discussions about such a tax have gained momentum. Historical evidence suggests that this is due to an increase in income and wealth inequalities that has accelerated significantly since the 1980s. As a means to address these inequalities, a wealth tax has gained popularity in academia and among politicians from both ends of the political spectrum. Its supporters point out that excessive wealth concentration is harmful both from a political and an economic point of view. Nevertheless, a wealth tax raises doubts in many respects and would necessarily draw review ultimately by the Supreme Court as to whether a federal wealth tax falls within the scope of the ‘direct tax’ clauses of the U.S. Constitution. A further complication is whether a wealth tax may be subject to ‘apportionment’ among the states based on population, making the adoption of a federal wealth tax difficult, if not impossible to implement., Celem artykułu jest prześledzenie najgłośniejszych w USA propozycji federalnego podatku od bogactwa (wealth tax), a także sporów dotyczących zgodności takiego podatku z amerykańską Konstytucją. Posługując się metodą historyczno-opisową oraz porównawczą, autor analizuje relewantną amerykańską literaturę przedmiotu oraz orzecznictwo Sądu Najwyższego USA, w tym liczne opinie na temat konstytucyjnej klauzuli o „podatkach bezpośrednich”, między innymi ojców założycieli. Jak wynika z przeprowadzonych badań, propozycje podatku od bogactwa, tj. od wartości netto majątku powyżej określonej wartości, są czymś względnie nowym w historii USA. Jak się wydaje, szczególnym tego powodem jest fakt mocno przyspieszonego od lat osiemdziesiątych wzrostu nierówności dochodowych – a co za tym idzie: majątkowych. Koncepcje podatku od bogactwa pojawiają się bowiem zarówno w środowiskach akademickich, jak i wśród polityków – co świadczy o dużej skali problemu nierówności. Zwolennicy podatku wskazują między innymi, że nadmierna koncentracja majątkowa i wynikające z niej nierówności są szkodliwe tak z punktu widzenia polityczno-prawnego, jak i ekonomicznego. Wokół propozycji podatku od bogactwa istnieje jednak wiele wątpliwości. Przede wszystkim w odniesieniu do tego, czy podatek od bogactwa wchodzi w zakres konstytucyjnej klauzuli o „podatkach bezpośrednich”, a zatem czy podlega konieczności „rozdzielenia” jego wysokości pomiędzy stany proporcjonalnie do liczby ich mieszkańców, co znacznie utrudniłoby przyjęcie takiego podatku, a być może wręcz uniemożliwiłoby.
- Published
- 2023
3. Math and Democracy
- Author
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Roth, Kimberly A, Ward, Erika L, Roth, Kimberly A, and Ward, Erika L
- Abstract
Math and Democracy is a math class containing topics such as voting theory, weighted voting, apportionment, and gerrymandering. It was first designed by Erika Ward for math master’s students, mostly educators, but then adapted separately by both Erika Ward and Kim Roth for a general audience of undergraduates. The course contains materials that can be explored in mathematics classes from those for non-majors through graduate students. As such, it serves students from all majors and allows for discussion of fairness, racial justice, and politics while exploring mathematics that non-major students might not otherwise encounter. This article serves as a guide to resources and activities for teaching similar courses and also as a call to talk about issues of race and justice in the math classroom.
- Published
- 2023
4. A New Perspective on Impartial and Unbiased Apportionment
- Author
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Hyman, Ross, Tideman, Nicolaus, Hyman, Ross, and Tideman, Nicolaus
- Abstract
How to fairly apportion congressional seats to states has been debated for centuries. We present an alternative perspective on apportionment, centered not on states but “families” of states, sets of states with “divisor-method” quotas with the same integer part. We develop “impartial” and “unbiased” apportionment methods. Impartial methods apportion the same number of seats to families of states containing the same total population, whether a family consists of many small-population states or a few large-population states. Unbiased methods apportion seats so that if states are drawn repeatedly from the same distribution, the expected number of seats apportioned to each family equals the expected divisor-method quota for that family.
- Published
- 2023
5. Exposure and Mortality Apportionment of PM2.5 Between 2006 and 2015 over the Pearl River Delta Region in Southern China
- Author
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Lu, Xingcheng, Chen, Yiang, Huang, Yeqi, Chen, Duohong, Shen, Jin, Lin, Changqing, Li, Zhiyuan, Fung, Jimmy Chi Hung, Lau, Alexis Kai Hon, Lu, Xingcheng, Chen, Yiang, Huang, Yeqi, Chen, Duohong, Shen, Jin, Lin, Changqing, Li, Zhiyuan, Fung, Jimmy Chi Hung, and Lau, Alexis Kai Hon
- Abstract
In the early 2000s, the Pearl River Delta (PRD) became one of the earliest regions in China to implement a stringent control policy on air pollution emission. In particular, during the 11th Five Year Plan (FYP) and 12th FYP (i.e., 2006–2015), the emission control measures were executed intensively and efficiently under the supervision of law enforcement authorities. These measures helped substantially reduce the fine particulate matter (PM2.5) concentration over this region. Hence, it is now important to determine how the decrease in PM2.5 concentration influenced the exposure condition and health burdens in the PRD region during 2006–2015. In this study, the exposure and mortality apportionment of PM2.5 under both 2006 and 2015 emission scenarios were investigated. The simulated population-weighted PM2.5 concentration was found to be lower under the 2015 emission scenario compared with that under the 2006 scenario. The average reductions in simulated PM2.5 exposure concentrations (population-weighted average) for Guangzhou, Dongguan, Foshan, and Shenzhen were 32.7, 27.0, 25.3, and 24.1 μg/m3, respectively. After excluding the meteorological variations, a difference of approximately 16,400 (95% CI: 9,100, 22,800) in the number of simulated premature deaths was obtained after the 10-year efforts for emission control and industrial restructuring. Among the five major anthropogenic emissions (mobile, area, power plant, marine vessel, and industrial point emissions), the control of mobile emissions was found to be the most relevant to the estimated health benefits. The calculated economic benefits from controlling mobile emissions reached 30,300 (21,600, 37,100) million USD in 2015. In contrast, the mortality related to area emissions turned out to be higher under the 2015 emission scenario. The difference between 2006 and 2015 meteorological scenarios could substantially influence the simulated exposure concentration in each month. However, the impact of the meteorolog
- Published
- 2020
6. Leyes electorales y escaños constitucionales: matemática vs. política
- Author
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Corrés Illera, María and Corrés Illera, María
- Abstract
Apportionment laws have both mathematical and political components framed by law. In order to conduct an appropriate analysis, it is necessary to examine how apportionment laws are negotiated, passed and turned into legally binding documents. The reason for choosing the United States of America’s current apportionment legislation as the object of this study, is due to the fact that in the process of discussion and passing of said legislation we can observe a great dichotomy between mathematics and politics. While the aim of mathematics is to find the most equitable form of seat apportionment, the political justification for choosing this or another solution will be simply based on furthering political interest. Additionally, in this particular case, the legislative processes are mirrored by academic discussions on the subject matter, that influence the decision-making process. This inquiry also focuses on how constitutional techniques can interfere in the proportional representation system, thus producing an inherent bias in the applied method of apportionment, whichever this may be. These findings can be extrapolated to any modern democracy., Las leyes electorales tienen un contenido matemático y político delimitado por el derecho, y para su correcto análisis es necesario examinar cómo se llega a la aprobación de dicha legislación. Para ello, se ha seleccionado la legislación electoral vigente en los Estados Unidos de América como objeto de este estudio, puesto que, en su tramitación parlamentaria, y en el caso que nos concierne, también académica, puede observarse una gran dicotomía entre argumentos matemáticos sobre el reparto más equitativo de escaños, contra explicaciones políticas que justifican la aplicación de otras alternativas para el beneficio de intereses partidistas que, de un modo u otro, forman parte de toda ley electoral. También este estudio se fija en cómo la aplicación de técnicas constitucionales extrapolables a la mayoría de las democracias modernas, con independencia del método de prorrateo escogido para el reparto de escaños de su cámara, suponen una injerencia de la representación igualitaria en la representación proporcional, y por ende producen un sesgo en el método de prorrateo aplicable.
- Published
- 2020
7. Dividing the indivisible: Apportionment and philosophical theories of fairness
- Author
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Wintein, S. (Stefan), Heilmann, C. (Conrad), Wintein, S. (Stefan), and Heilmann, C. (Conrad)
- Abstract
Philosophical theories of fairness propose to divide a good that several individuals have a claim to in proportion to the strength of their respective claims. We suggest that currently, these theories face a dilemma when dealing with a good that is indivisible. On the one hand, theories of fairness that use weighted lotteries are either of limited applicability or fall prey to an objection by Brad Hooker. On the other hand, accounts that do without weighted lotteries fall prey to three fairness paradoxes. We demonstrate that division methods from apportionment theory, which has hitherto been ignored by philosophical theories of fairness, can be used to provide fair division for indivisible goods without weighted lotteries and without fairness paradoxes.
- Published
- 2018
- Full Text
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8. A Contract Among States: Capturing Income of the World's Multijurisdictional Taxpayers
- Author
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Varyani, Natasha and Varyani, Natasha
- Abstract
Systems for managing multiple taxing jurisdictions in a larger group are working to keep up with the evolution of the modern multijurisdictional taxpayer. Recent decisions from the high courts of several states have brought attention to a meaningful tension in the goals of the Multistate Tax Compact, an agreement between states. Though the federal government has ruled that no congressional approval is necessary based on the Compact Clause of the U.S. Constitution, this agreement between states has taken its place as an important accord among the vast majority of jurisdictions. Having operated as the most effective solution to the problems identified by Congress in the 1960’s Willis Report, the Compact simultaneously disavows its binding authority and relies on the reliance of States on it to meet its goal of promoting uniformity in state tax administration. With billions of dollars of much needed tax revenue at issue, this article seeks to examine the intricacies of the legal principles applied to this contract among states while understanding its role in the modern economy, both within the United States and beyond.
- Published
- 2017
9. Spatial patterns and source attribution of urban methane in the Los Angeles Basin
- Author
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Hopkins, Francesca M, Hopkins, Francesca M, Kort, Eric A, Bush, Susan E, Ehleringer, James R, Lai, Chun-Ta, Blake, Donald R, Randerson, James T, Hopkins, Francesca M, Hopkins, Francesca M, Kort, Eric A, Bush, Susan E, Ehleringer, James R, Lai, Chun-Ta, Blake, Donald R, and Randerson, James T
- Published
- 2016
10. Spatial patterns and source attribution of urban methane in the Los Angeles Basin
- Author
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Hopkins, Francesca M, Hopkins, Francesca M, Kort, Eric A, Bush, Susan E, Ehleringer, James R, Lai, Chun-Ta, Blake, Donald R, Randerson, James T, Hopkins, Francesca M, Hopkins, Francesca M, Kort, Eric A, Bush, Susan E, Ehleringer, James R, Lai, Chun-Ta, Blake, Donald R, and Randerson, James T
- Published
- 2016
11. Optimization of Just-in-Time Sequencing Problems and Supply Chain Logistics
- Author
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Thapa, Gyan and Thapa, Gyan
- Abstract
This dissertation presents a comprehensive and comparative progress in sequencing approaches of mixed-model just-in-time (JIT) sequencing problem together with discrete apportioment problem (DAP). The goal of JIT sequencing problem (JITSP) is to keep the rate of usage of parts as constant as possible along the assembly lines, and the goal of DAP is to divide a given integer number of delegates proportionally among the states or the parties according to their population or votes. Furthermore, the supply chain logistics problem is also reported in here with some real life applications.The single-level JITSP, known as the product rate variation problem (PRVP), is pseudo-polynomially solvable. The total PRVP minimizes sum deviation and the bottleneck PRVP minimizes the maximum deviation between the actual production and the ideal production. The assignment approach solves total PRVP whereas the perfect matching works for bottleneck PRVP solving the problem in pseudo-polynomial time. The multi-level JITSP, known as the output rate variation problem (ORVP), is NP-hard in most of the cases. However, some sequencing heuristics and dynamic programming are devised for near optimal solutions. And the pegging assumption reduces the ORVP into weighted case of PRVP. In this dissertation, the total PRVP with square and absolute deviations are considered and mean-based divisor methods are devised for the equitably efficient solution. The simultaneous dealing to the PRVP and DAP establishes the interlink between the production sequencing problem and integer seat allocating problem. The new upper bottlenecks are investigated and the problems are solved comparatively. The bottleneck PRVP instances for small deviations and cyclic sequences for total PRVP are shown to be optimal. The bicriterion sequencing is discussed with Pareto optimal solutions.The production sequencing problem is simultaneously dealt with supply chain logistics to balance overall supply chain system. The cross-dock
- Published
- 2015
12. Optimization of Just-in-Time Sequencing Problems and Supply Chain Logistics
- Author
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Thapa, Gyan and Thapa, Gyan
- Abstract
This dissertation presents a comprehensive and comparative progress in sequencing approaches of mixed-model just-in-time (JIT) sequencing problem together with discrete apportioment problem (DAP). The goal of JIT sequencing problem (JITSP) is to keep the rate of usage of parts as constant as possible along the assembly lines, and the goal of DAP is to divide a given integer number of delegates proportionally among the states or the parties according to their population or votes. Furthermore, the supply chain logistics problem is also reported in here with some real life applications.The single-level JITSP, known as the product rate variation problem (PRVP), is pseudo-polynomially solvable. The total PRVP minimizes sum deviation and the bottleneck PRVP minimizes the maximum deviation between the actual production and the ideal production. The assignment approach solves total PRVP whereas the perfect matching works for bottleneck PRVP solving the problem in pseudo-polynomial time. The multi-level JITSP, known as the output rate variation problem (ORVP), is NP-hard in most of the cases. However, some sequencing heuristics and dynamic programming are devised for near optimal solutions. And the pegging assumption reduces the ORVP into weighted case of PRVP. In this dissertation, the total PRVP with square and absolute deviations are considered and mean-based divisor methods are devised for the equitably efficient solution. The simultaneous dealing to the PRVP and DAP establishes the interlink between the production sequencing problem and integer seat allocating problem. The new upper bottlenecks are investigated and the problems are solved comparatively. The bottleneck PRVP instances for small deviations and cyclic sequences for total PRVP are shown to be optimal. The bicriterion sequencing is discussed with Pareto optimal solutions.The production sequencing problem is simultaneously dealt with supply chain logistics to balance overall supply chain system. The cross-dock
- Published
- 2015
13. Optimization of Just-in-Time Sequencing Problems and Supply Chain Logistics
- Author
-
Thapa, Gyan and Thapa, Gyan
- Abstract
This dissertation presents a comprehensive and comparative progress in sequencing approaches of mixed-model just-in-time (JIT) sequencing problem together with discrete apportioment problem (DAP). The goal of JIT sequencing problem (JITSP) is to keep the rate of usage of parts as constant as possible along the assembly lines, and the goal of DAP is to divide a given integer number of delegates proportionally among the states or the parties according to their population or votes. Furthermore, the supply chain logistics problem is also reported in here with some real life applications.The single-level JITSP, known as the product rate variation problem (PRVP), is pseudo-polynomially solvable. The total PRVP minimizes sum deviation and the bottleneck PRVP minimizes the maximum deviation between the actual production and the ideal production. The assignment approach solves total PRVP whereas the perfect matching works for bottleneck PRVP solving the problem in pseudo-polynomial time. The multi-level JITSP, known as the output rate variation problem (ORVP), is NP-hard in most of the cases. However, some sequencing heuristics and dynamic programming are devised for near optimal solutions. And the pegging assumption reduces the ORVP into weighted case of PRVP. In this dissertation, the total PRVP with square and absolute deviations are considered and mean-based divisor methods are devised for the equitably efficient solution. The simultaneous dealing to the PRVP and DAP establishes the interlink between the production sequencing problem and integer seat allocating problem. The new upper bottlenecks are investigated and the problems are solved comparatively. The bottleneck PRVP instances for small deviations and cyclic sequences for total PRVP are shown to be optimal. The bicriterion sequencing is discussed with Pareto optimal solutions.The production sequencing problem is simultaneously dealt with supply chain logistics to balance overall supply chain system. The cross-dock
- Published
- 2015
14. Optimization of Just-in-Time Sequencing Problems and Supply Chain Logistics
- Author
-
Thapa, Gyan and Thapa, Gyan
- Abstract
This dissertation presents a comprehensive and comparative progress in sequencing approaches of mixed-model just-in-time (JIT) sequencing problem together with discrete apportioment problem (DAP). The goal of JIT sequencing problem (JITSP) is to keep the rate of usage of parts as constant as possible along the assembly lines, and the goal of DAP is to divide a given integer number of delegates proportionally among the states or the parties according to their population or votes. Furthermore, the supply chain logistics problem is also reported in here with some real life applications.The single-level JITSP, known as the product rate variation problem (PRVP), is pseudo-polynomially solvable. The total PRVP minimizes sum deviation and the bottleneck PRVP minimizes the maximum deviation between the actual production and the ideal production. The assignment approach solves total PRVP whereas the perfect matching works for bottleneck PRVP solving the problem in pseudo-polynomial time. The multi-level JITSP, known as the output rate variation problem (ORVP), is NP-hard in most of the cases. However, some sequencing heuristics and dynamic programming are devised for near optimal solutions. And the pegging assumption reduces the ORVP into weighted case of PRVP. In this dissertation, the total PRVP with square and absolute deviations are considered and mean-based divisor methods are devised for the equitably efficient solution. The simultaneous dealing to the PRVP and DAP establishes the interlink between the production sequencing problem and integer seat allocating problem. The new upper bottlenecks are investigated and the problems are solved comparatively. The bottleneck PRVP instances for small deviations and cyclic sequences for total PRVP are shown to be optimal. The bicriterion sequencing is discussed with Pareto optimal solutions.The production sequencing problem is simultaneously dealt with supply chain logistics to balance overall supply chain system. The cross-dock
- Published
- 2015
15. Optimization of Just-in-Time Sequencing Problems and Supply Chain Logistics
- Author
-
Thapa, Gyan and Thapa, Gyan
- Abstract
This dissertation presents a comprehensive and comparative progress in sequencing approaches of mixed-model just-in-time (JIT) sequencing problem together with discrete apportioment problem (DAP). The goal of JIT sequencing problem (JITSP) is to keep the rate of usage of parts as constant as possible along the assembly lines, and the goal of DAP is to divide a given integer number of delegates proportionally among the states or the parties according to their population or votes. Furthermore, the supply chain logistics problem is also reported in here with some real life applications.The single-level JITSP, known as the product rate variation problem (PRVP), is pseudo-polynomially solvable. The total PRVP minimizes sum deviation and the bottleneck PRVP minimizes the maximum deviation between the actual production and the ideal production. The assignment approach solves total PRVP whereas the perfect matching works for bottleneck PRVP solving the problem in pseudo-polynomial time. The multi-level JITSP, known as the output rate variation problem (ORVP), is NP-hard in most of the cases. However, some sequencing heuristics and dynamic programming are devised for near optimal solutions. And the pegging assumption reduces the ORVP into weighted case of PRVP. In this dissertation, the total PRVP with square and absolute deviations are considered and mean-based divisor methods are devised for the equitably efficient solution. The simultaneous dealing to the PRVP and DAP establishes the interlink between the production sequencing problem and integer seat allocating problem. The new upper bottlenecks are investigated and the problems are solved comparatively. The bottleneck PRVP instances for small deviations and cyclic sequences for total PRVP are shown to be optimal. The bicriterion sequencing is discussed with Pareto optimal solutions.The production sequencing problem is simultaneously dealt with supply chain logistics to balance overall supply chain system. The cross-dock
- Published
- 2015
16. Optimization of Just-in-Time Sequencing Problems and Supply Chain Logistics
- Author
-
Thapa, Gyan and Thapa, Gyan
- Abstract
This dissertation presents a comprehensive and comparative progress in sequencing approaches of mixed-model just-in-time (JIT) sequencing problem together with discrete apportioment problem (DAP). The goal of JIT sequencing problem (JITSP) is to keep the rate of usage of parts as constant as possible along the assembly lines, and the goal of DAP is to divide a given integer number of delegates proportionally among the states or the parties according to their population or votes. Furthermore, the supply chain logistics problem is also reported in here with some real life applications.The single-level JITSP, known as the product rate variation problem (PRVP), is pseudo-polynomially solvable. The total PRVP minimizes sum deviation and the bottleneck PRVP minimizes the maximum deviation between the actual production and the ideal production. The assignment approach solves total PRVP whereas the perfect matching works for bottleneck PRVP solving the problem in pseudo-polynomial time. The multi-level JITSP, known as the output rate variation problem (ORVP), is NP-hard in most of the cases. However, some sequencing heuristics and dynamic programming are devised for near optimal solutions. And the pegging assumption reduces the ORVP into weighted case of PRVP. In this dissertation, the total PRVP with square and absolute deviations are considered and mean-based divisor methods are devised for the equitably efficient solution. The simultaneous dealing to the PRVP and DAP establishes the interlink between the production sequencing problem and integer seat allocating problem. The new upper bottlenecks are investigated and the problems are solved comparatively. The bottleneck PRVP instances for small deviations and cyclic sequences for total PRVP are shown to be optimal. The bicriterion sequencing is discussed with Pareto optimal solutions.The production sequencing problem is simultaneously dealt with supply chain logistics to balance overall supply chain system. The cross-dock
- Published
- 2015
17. Apportionment of damages for contributory negligence: a fixed or discretionary approach
- Author
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Goudkamp, James and Goudkamp, James
- Abstract
In most of the common-law world, legislation provides for damages to be apportioned where the claimant is guilty of contributory negligence. This legislation gives judges considerable latitude to determine the extent to which damages should be diminished for contributory negligence. It imposes what will be called a system of 'discretionary appor- tionment'. This paper draws attention to the fact that, although most common-law juris- dictions are, by virtue of their apportionment legislation, in the thrall of the paradigm of discretionary apportionment, there are many, varied departures from this paradigm. This paper classifies these departures (which will be called 'fixed apportionment rules'), emphasises that they conflict with the apportionment legislation and considers how the conflicts ought to be resolved. An important conclusion reached is that it can plausibly be argued that the landmark decision in Froom v Butcher, at least as it has been understood in subsequent cases, was decided per incuriam. Froom sits uncomfortably with the appor- tionment legislation. Attention is then turned to the arguments for and against a discre- tionary system of apportionment as opposed to a system that incorporates more fixed apportionment rules. It is contended that much stands to be gained from introducing more fixed apportionment rules.
- Published
- 2015
18. Earth is (mostly) flat: apportionment of the flux of continental sediment over millennial time scales: REPLY
- Author
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Willenbring, J K, Codilean, Alexandru T, Mcelroy, B, Willenbring, J K, Codilean, Alexandru T, and Mcelroy, B
- Abstract
We thank Warrick et al. (2014) for the Comment on our recent synthesis of 10Be-derived denudation rates (Willenbring et al., 2013), in which we suggested that gently sloping areas, representing ∼90% of the Earth’s land surface, have sufficiently high rates of denudation to produce a majority of mass fluxes to the world’s ocean. First, Warrick et al. take issue with labeling our global cosmogenic nuclide denudation fluxes “sediment” and with the inferred comparisons to other sediment yield apportionment studies. We apologize for instances of unclear wording related to the terms: sediment production, sediment to the oceans, and mass flux. Unlike sediment gauging data, cosmogenic nuclides measure total mass loss in surface environments averaged over millennial time scales, and they tend to not miss large landscape-changing events with low recurrence intervals (Kirchner et al., 2001). We aimed to quantify the spatial patterns of long-term, pre-anthropogenic mass fluxes from continents. We stated that previous sediment yield studies are not directly comparable, and this is correct because chemical weathering is included in total denudation, and there are differences in terms of averaging time scales and the effects of sediment storage.
- Published
- 2014
19. Earth is (mostly) flat: apportionment of the flux of continental sediment over millennial time scales: REPLY
- Author
-
Willenbring, J K, Codilean, Alexandru T, Mcelroy, B, Willenbring, J K, Codilean, Alexandru T, and Mcelroy, B
- Abstract
We thank Warrick et al. (2014) for the Comment on our recent synthesis of 10Be-derived denudation rates (Willenbring et al., 2013), in which we suggested that gently sloping areas, representing ∼90% of the Earth’s land surface, have sufficiently high rates of denudation to produce a majority of mass fluxes to the world’s ocean. First, Warrick et al. take issue with labeling our global cosmogenic nuclide denudation fluxes “sediment” and with the inferred comparisons to other sediment yield apportionment studies. We apologize for instances of unclear wording related to the terms: sediment production, sediment to the oceans, and mass flux. Unlike sediment gauging data, cosmogenic nuclides measure total mass loss in surface environments averaged over millennial time scales, and they tend to not miss large landscape-changing events with low recurrence intervals (Kirchner et al., 2001). We aimed to quantify the spatial patterns of long-term, pre-anthropogenic mass fluxes from continents. We stated that previous sediment yield studies are not directly comparable, and this is correct because chemical weathering is included in total denudation, and there are differences in terms of averaging time scales and the effects of sediment storage.
- Published
- 2014
20. Earth is (mostly) flat: apportionment of the flux of continental sediment over millennial time scales: REPLY
- Author
-
Willenbring, J K, Codilean, Alexandru T, Mcelroy, B, Willenbring, J K, Codilean, Alexandru T, and Mcelroy, B
- Abstract
We thank Warrick et al. (2014) for the Comment on our recent synthesis of 10Be-derived denudation rates (Willenbring et al., 2013), in which we suggested that gently sloping areas, representing ∼90% of the Earth’s land surface, have sufficiently high rates of denudation to produce a majority of mass fluxes to the world’s ocean. First, Warrick et al. take issue with labeling our global cosmogenic nuclide denudation fluxes “sediment” and with the inferred comparisons to other sediment yield apportionment studies. We apologize for instances of unclear wording related to the terms: sediment production, sediment to the oceans, and mass flux. Unlike sediment gauging data, cosmogenic nuclides measure total mass loss in surface environments averaged over millennial time scales, and they tend to not miss large landscape-changing events with low recurrence intervals (Kirchner et al., 2001). We aimed to quantify the spatial patterns of long-term, pre-anthropogenic mass fluxes from continents. We stated that previous sediment yield studies are not directly comparable, and this is correct because chemical weathering is included in total denudation, and there are differences in terms of averaging time scales and the effects of sediment storage.
- Published
- 2014
21. Earth is (mostly) flat: apportionment of the flux of continental sediment over millennial time scales: REPLY
- Author
-
Willenbring, J K, Codilean, Alexandru T, Mcelroy, B, Willenbring, J K, Codilean, Alexandru T, and Mcelroy, B
- Abstract
We thank Warrick et al. (2014) for the Comment on our recent synthesis of 10Be-derived denudation rates (Willenbring et al., 2013), in which we suggested that gently sloping areas, representing ∼90% of the Earth’s land surface, have sufficiently high rates of denudation to produce a majority of mass fluxes to the world’s ocean. First, Warrick et al. take issue with labeling our global cosmogenic nuclide denudation fluxes “sediment” and with the inferred comparisons to other sediment yield apportionment studies. We apologize for instances of unclear wording related to the terms: sediment production, sediment to the oceans, and mass flux. Unlike sediment gauging data, cosmogenic nuclides measure total mass loss in surface environments averaged over millennial time scales, and they tend to not miss large landscape-changing events with low recurrence intervals (Kirchner et al., 2001). We aimed to quantify the spatial patterns of long-term, pre-anthropogenic mass fluxes from continents. We stated that previous sediment yield studies are not directly comparable, and this is correct because chemical weathering is included in total denudation, and there are differences in terms of averaging time scales and the effects of sediment storage.
- Published
- 2014
22. Water and city-regionalism : discourse, power and hidden dynamics
- Author
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Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
23. Water and city-regionalism : discourse, power and hidden dynamics
- Author
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Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
24. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
25. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
26. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
27. Spatio-temporal variation of surface water quality and pollution source apportionment using environmetrics in Jakara Basin, Nigeria
- Author
-
Mustapha, Adamu and Mustapha, Adamu
- Abstract
Spatio-temporal variation of surface water quality and identification of water pollution sources in a river basin are very important and critical element in the assessment of water resources protection and sustainable utilization. In this study,various environmetric tools including principal component analysis (PCA), factor analysis (FA), hierarchical agglomerative cluster analysis (HACA), discriminate analysis (DA), multiple linear regression, structural equation modelling (SEM), analysis of variance (ANOVA), paired sample t-test and Pearson product moment correlation coefficients were used to evaluate the spatio-temporal variation and pollution sources of Jakara Basin, north-western Nigeria. Surface water in the Jakara basin was collected in four phases: preliminary sampling, dry and wet sampling, Getsi River sampling and three other tributaries. PCA and FA were used to investigate the origin of water quality parameters. Seven principal components were obtained with explained 77% total variation of water quality. Hierarchical cluster analysis grouped thirty sampling sites into three clusters based on similarities of river water quality. The results showed that spatially the Basin can be grouped into three statistically significant potential pollution sources (domestic, industrial and agricultural). Temporal water quality variation was investigated using dry and wet seasons water samples. DA revealed five statistically significant parameters for dry season and six parameters for wet season affording more than 77% and 82% respectively. The results showed that temporal water quality in the basin varied with significant differences (p <0.05). The sources of pollution in the area revealed anthropogenic origin have profound influence in the dry season and natural pollution sources have little impact especially during wet season. Significant monotonous trend directions and magnitude of change in the basin in organic compound were detected by trend analysis using Mann-Ken
- Published
- 2013
28. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
29. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
30. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
31. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
32. Water and city-regionalism : discourse, power and hidden dynamics
- Author
-
Bjornlund, Henning, Mellow, Muriel, Nicol, Lorraine A., Bjornlund, Henning, Mellow, Muriel, and Nicol, Lorraine A.
- Abstract
Region-based solutions present a promising avenue to water management in water stressed regions by providing increased flexibility. But regional solutions require the messy reworking of networks of power among multiple stakeholders, often leading to power struggles. This research examines the power dynamics of a case study involving 18 municipalities in the Calgary region of Canada called the Calgary Regional Partnership (CRP). In 2005 these municipalities embarked on a major city-region rescaling initiative involving water sharing and land-use planning. However, by 2009 four rural municipalities had left, bifurcating the partnership along urban and rural lines. Discourse analysis is used as a theoretical frame in which to examine power across multiple jurisdictions and scales. The research demonstrates how participants exercised differing degrees of discursive power and influence in the policymaking process. In exposing hidden dynamics, the research enhances our understanding of rescaling processes to improve regional outcomes and assist in solving broader water management problems.
- Published
- 2013
33. Spatio-temporal variation of surface water quality and pollution source apportionment using environmetrics in Jakara Basin, Nigeria
- Author
-
Mustapha, Adamu and Mustapha, Adamu
- Abstract
Spatio-temporal variation of surface water quality and identification of water pollution sources in a river basin are very important and critical element in the assessment of water resources protection and sustainable utilization. In this study,various environmetric tools including principal component analysis (PCA), factor analysis (FA), hierarchical agglomerative cluster analysis (HACA), discriminate analysis (DA), multiple linear regression, structural equation modelling (SEM), analysis of variance (ANOVA), paired sample t-test and Pearson product moment correlation coefficients were used to evaluate the spatio-temporal variation and pollution sources of Jakara Basin, north-western Nigeria. Surface water in the Jakara basin was collected in four phases: preliminary sampling, dry and wet sampling, Getsi River sampling and three other tributaries. PCA and FA were used to investigate the origin of water quality parameters. Seven principal components were obtained with explained 77% total variation of water quality. Hierarchical cluster analysis grouped thirty sampling sites into three clusters based on similarities of river water quality. The results showed that spatially the Basin can be grouped into three statistically significant potential pollution sources (domestic, industrial and agricultural). Temporal water quality variation was investigated using dry and wet seasons water samples. DA revealed five statistically significant parameters for dry season and six parameters for wet season affording more than 77% and 82% respectively. The results showed that temporal water quality in the basin varied with significant differences (p <0.05). The sources of pollution in the area revealed anthropogenic origin have profound influence in the dry season and natural pollution sources have little impact especially during wet season. Significant monotonous trend directions and magnitude of change in the basin in organic compound were detected by trend analysis using Mann-Ken
- Published
- 2013
34. The probability of the Alabama paradox
- Author
-
Janson, Svante, Linusson, Svante, Janson, Svante, and Linusson, Svante
- Abstract
Hamilton's method is a natural and common method to distribute seats proportionally between states (or parties) in a parliament. In the USA it has been abandoned due to some drawbacks, in particular the possibility of the Alabama paradox, but it is still in use in many other countries. In this paper we give, under certain assumptions, a closed formula for the asymptotic probability, as the number of seats tends to infinity, that the Alabama paradox occurs given the vector p(l), ..., p(m) of relative sizes of the states. From the formula we deduce a number of consequences. For example, the expected number of states that will suffer from the Alabama paradox is asymptotically bounded above by 1/e and on average approximately 0.123.
- Published
- 2012
- Full Text
- View/download PDF
35. The Probability Of The Alabama Paradox
- Author
-
Janson, Svante, Linusson, Svante, Janson, Svante, and Linusson, Svante
- Abstract
Hamilton's method is a natural and common method to distribute seats proportionally between states (or parties) in a parliament. In the USA it has been abandoned due to some drawbacks, in particular the possibility of the Alabama paradox, but it is still in use in many other countries. In this paper we give, under certain assumptions, a closed formula for the asymptotic probability, as the number of seats tends to infinity, that the Alabama paradox occurs given the vector p(l), ..., p(m) of relative sizes of the states. From the formula we deduce a number of consequences. For example, the expected number of states that will suffer from the Alabama paradox is asymptotically bounded above by 1/e and on average approximately 0.123., QC 20121031
- Published
- 2012
- Full Text
- View/download PDF
36. Proposed toolkit for developing aggregate apportionment options (ASRP 2/8)
- Author
-
Land Use Consultants and Land Use Consultants
- Abstract
This document presents an evaluation of current approaches to regional and sub regional aggregates apportionment. Drawing on the findings of the evaluation reviewing the extent to which improvements are needed in the aggregate apportionment process and steps that can be taken to achieve a consistent mechanism for developing apportionment options. The formulation of a toolkit for developing apportionment options that ensures environmental considerations are taken into account during, and therefore informing, the apportionment process, and that the process is founded on a robust evidence base, engages relevant stakeholders and is well documented and transparent., This document presents an evaluation of current approaches to regional and sub regional aggregates apportionment. Drawing on the findings of the evaluation reviewing the extent to which improvements are needed in the aggregate apportionment process and steps that can be taken to achieve a consistent mechanism for developing apportionment options. The formulation of a toolkit for developing apportionment options that ensures environmental considerations are taken into account during, and therefore informing, the apportionment process, and that the process is founded on a robust evidence base, engages relevant stakeholders and is well documented and transparent.
- Published
- 2011
37. Unequal Votes and the Unequal Branch: Congressional Behavior and Neoliberalism in Argentina, Brazil, and Uruguay
- Author
-
Duke, Brendan V and Duke, Brendan V
- Abstract
Argentine, Brazilian, and Uruguayan presidents all supported neoliberal reforms. The reactions of their congresses, however, varied remarkably. The Argentine and Brazilian Congresses often ignored policy, approving reforms in exchange for pork and patronage. The Uruguayan Congress, on the other hand, often rejected reforms on policy grounds. This paper argues that the disproportionate rural tilt of the Argentine and Brazilian legislatures, which the Uruguayan legislature lacked, explains this discrepancy. Scholars have frequently referred to an overrepresented, underdeveloped periphery and underrepresented developed metropolis in Argentina and Brazil. I test this characterization, finding it generally true albeit with significant exceptions. I argue that overrepresented areas’ lower development led to a weaker civil society, strengthening politicians who focus on pork. I also find that Argentine legislators from the exceptional developed but overrepresented areas received particularly large amounts of pork, giving them an incentive to agree to presidents’ neoliberal agendas.
- Published
- 2008
38. Will Apportionment of Responsibility for Misleading Conduct Erode the Consumer Protection Potency of the Trade Practices Act 1974 (Cth)?
- Author
-
Christensen, Sharon, Stickley, Amanda, Christensen, Sharon, and Stickley, Amanda
- Abstract
In the past arguments advocating the stemming of the ever arching reach of the misleading and deceptive conduct provisions of the Trade Practices Act 1974 (Cth) by limiting damages awards to loss for which the contravenor is responsible, has fallen largely on deaf judicial ears. While some members of the judiciary have advocated a fair and just remedial response to misleading conduct based on responsibility of others, while accepting responsibility should play an integral part, have not been prepared to take this step without express legislative authority. The landmark High Court decisions of Henville v Walker (2001) 206 CLR 459; 182 ALR 37 and I&L Securities Pty Ltd v HTW Valuers (Brisbane) Pty Ltd (2002) 210 CLR 109; 192 ALR 1 rather than dampening past criticisms added further impetus to the calls for legislative reform, which have been answered by the introduction of the concepts of contributory negligence and proportionate liability to the TPA. While the new provisions provide the courts with discretion to distribute liability for loss based upon responsibility, the judicial attitudes expressed in previous decisions raise new questions about how the existing consumer protection policy of the TPA will interact with the new apportionment provisions. This article aims to examine how, in light of past judicial utterances, a fair and just remedial response will be maintained consistent with the consumer protection purposes of the Act.
- Published
- 2006
39. Some Thoughts on 'The Economic Loss Rule' and Apportionment
- Author
-
Gray, Oscar S. and Gray, Oscar S.
- Abstract
This paper illustrates the process of comments upon and revisions to Restatement drafts, based on successive drafts of the proposed Restatement Third of Torts: Liability for Economic Loss.
- Published
- 2006
40. Is Home State Taxation a step forward for SMEs? An SME’s ability for growth and integration in the EU after the HST tax reform
- Author
-
Murray, Charlotte and Murray, Charlotte
- Abstract
Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States’ taxation systems to facilitate cross-border activities and reduce ‘red-tape’. The ‘red tape’ exists as there are currently 25 different tax regimes within the EU, with varying requirements, administrations and laws concerning the conduction of business in the country. By analyzing the current situation of SMEs within the EU using the SWOT- and 4 Risks- analyses, applied to the SMEs based on research, cross-border issues become apparent which hinder SMEs from growing and adopting cross-border activities. The Agenda for Entrepreneurship and the Home State Taxation proposal aims to improve cross-border activity through increasing financing opportunities for SMEs, and reduce pressing issues including transfer pricing, thin capitalization, the transfer of foreign losses and double-taxation which often lead to increased costs when operating cross-border. Although the proposed taxation regime indicates that these issues will be reduced or eliminated upon implementation, Member State reactions from EU case law including Lankhorst-Hohorst on thin capitalization, as well as institutional and academic criticism on the
- Published
- 2005
41. Is Home State Taxation a step forward for SMEs? An SME’s ability for growth and integration in the EU after the HST tax reform
- Author
-
Murray, Charlotte and Murray, Charlotte
- Abstract
Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States’ taxation systems to facilitate cross-border activities and reduce ‘red-tape’. The ‘red tape’ exists as there are currently 25 different tax regimes within the EU, with varying requirements, administrations and laws concerning the conduction of business in the country. By analyzing the current situation of SMEs within the EU using the SWOT- and 4 Risks- analyses, applied to the SMEs based on research, cross-border issues become apparent which hinder SMEs from growing and adopting cross-border activities. The Agenda for Entrepreneurship and the Home State Taxation proposal aims to improve cross-border activity through increasing financing opportunities for SMEs, and reduce pressing issues including transfer pricing, thin capitalization, the transfer of foreign losses and double-taxation which often lead to increased costs when operating cross-border. Although the proposed taxation regime indicates that these issues will be reduced or eliminated upon implementation, Member State reactions from EU case law including Lankhorst-Hohorst on thin capitalization, as well as institutional and academic criticism on the
- Published
- 2005
42. Apportion Everything: A New Joint Force Organization and Employment Construct
- Author
-
ARMY COMMAND AND GENERAL STAFF COLL FORT LEAVENWORTH KS SCHOOL OF ADVANCED MILITARY STUDIES, Zehner, Gregory S., ARMY COMMAND AND GENERAL STAFF COLL FORT LEAVENWORTH KS SCHOOL OF ADVANCED MILITARY STUDIES, and Zehner, Gregory S.
- Abstract
If the United States is to provide viable options to its civilian leaders, it must change the way it organizes and employs its military power. Its current construct revolves around functional specialization where services provide self-contained and vertically integrated capabilities. While successful in the past, this framework produces duplications of capabilities and artificially restricts the ability of combatant commanders to provide a variety of alternatives to civilian leaders, regardless of whether the opponents are conventional military enemies or unorthodox, asymmetric adversaries. This monograph presents and assesses an alternative framework for organization and employment of joint forces. It is a construct for command, control, and employment of joint forces that is flexible and adaptive. The underlying premise, apportionment, applies to any joint unit, force, or capability. By apportioning packages or sub-units of capabilities to functional component commanders who integrate those capabilities to achieve operational and strategic effects, commanders can produce more flexible and adaptive options for civilian leaders than are possible with the current approach. Supporting evidence for the claim comes from a feasibility, acceptability, and suitability analysis of the proposed construct, which simultaneously entails comparing and contrasting the alternative with the current method.
- Published
- 2004
43. Journal of Health Care Law and Policy
- Author
-
Hill, Anne Nichols, Hill, Anne Nichols, Hill, Anne Nichols, and Hill, Anne Nichols
- Published
- 2002
44. Journal of Health Care Law and Policy
- Author
-
Hill, Anne Nichols, Hill, Anne Nichols, Hill, Anne Nichols, and Hill, Anne Nichols
- Published
- 2002
45. Biproportional Delegations: a Solution for Two Dimensional Proportional Representation
- Author
-
Gassner, Marjorie and Gassner, Marjorie
- Abstract
This paper deals with the problem of two-dimensional proportional representation most commonly encountered when seats are to be allocated in a region where voters are classified according to the double cleavage of the constituency in which they vote and the party of their choice. A priority is set here on marginal proportionality: seats are dealt out to constituencies and to parties at the global level first. It is proven that, under a very weak condition, a biproportional delegation always exists, i.e. a representation matrix matching imposed margins and which is a controlled rounding of the corresponding solution to the well-known biproportional problem. Two versions of a construction process for such a biproportional delegation are proposed and they are simulated on Belgian electoral data covering the last four general elections. Though no perfect system exists for this type of representation, comparisons with the current system plead in favor of the use of biproportional delegations. © 1991, Sage Publications. All rights reserved., SCOPUS: ar.j, info:eu-repo/semantics/published
- Published
- 1991
46. Biproportional Delegations: a Solution for Two Dimensional Proportional Representation
- Author
-
Gassner, Marjorie and Gassner, Marjorie
- Abstract
This paper deals with the problem of two-dimensional proportional representation most commonly encountered when seats are to be allocated in a region where voters are classified according to the double cleavage of the constituency in which they vote and the party of their choice. A priority is set here on marginal proportionality: seats are dealt out to constituencies and to parties at the global level first. It is proven that, under a very weak condition, a biproportional delegation always exists, i.e. a representation matrix matching imposed margins and which is a controlled rounding of the corresponding solution to the well-known biproportional problem. Two versions of a construction process for such a biproportional delegation are proposed and they are simulated on Belgian electoral data covering the last four general elections. Though no perfect system exists for this type of representation, comparisons with the current system plead in favor of the use of biproportional delegations. © 1991, Sage Publications. All rights reserved., SCOPUS: ar.j, info:eu-repo/semantics/published
- Published
- 1991
47. Block Plan Construction from a Deltahedron Based Adjacency Graph.
- Author
-
AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH, Keenan,David W, AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH, and Keenan,David W
- Abstract
A method for the construction of a rectangular geometric dual from a Deltahedron based maximally planar adjacency graph is given along with its computer implementation. In addition, a method and its computer implementation for the addition of areas to form a block plan is given. Comparisons with output from other computer methods is included. Possible extensions include the construction of a rectangular geometric dual with areas for all maximally planar and adjacency graphs.
- Published
- 1986
48. Maryland Law Review
- Author
-
Michener, John H., Michener, John H., Michener, John H., and Michener, John H.
- Published
- 1965
49. Letter from Eben Weaver Martin to Seth Bullock (1907-06-21)
- Author
-
Martin, Eben Weaver, 1855-1932, Martin, Eben Weaver, 1855-1932, Martin, Eben Weaver, 1855-1932, and Martin, Eben Weaver, 1855-1932
- Abstract
Eben Weaver Martin reports to Seth Bullock on attendance at the Public Lands Convention held in Denver, Colorado, saying it was "packed anti-administration," but that there were many pro-administration people there as well. Forest Service Chief Gifford Pinchot was pleased with the resolutions made by the convention, but Martin disagrees with Pinchot's ideas about a forest ranger service. Martin believes a system of land leasing would interfere with homesteading.
- Published
- 1907
50. Maryland Law Review
- Author
-
Michener, John H., Michener, John H., Michener, John H., and Michener, John H.
- Published
- 1965
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