scholarly journals Analysis of the Relationship of Professionals towards the Vertical Equity of the Slovenian Tax System and Its Comparison with Croatia, Bosnia and Herzegovina and the USA

2018 ◽  
Vol 15 (3-4) ◽  
pp. 145-166
Author(s):  
Jelena Klopčič ◽  
Maja Klun

Vertical equity states that taxpayers whose positions are not the same should be treated differently while taking into consideration all the relevant characteristics. The main purpose of using the vertical equity principle is to require the redistribution of income in a way that reduces the income inequality of the society. The presented research aims to check the opinion of Slovenian tax system professionals on the principle of vertical equity. Slovenian results have been compared to a similar analysis carried out in Croatia, and partly with survey results from Bosnia and Herzegovina and the United States of America. The results show that the professional public agrees with the principle of vertical equity in the implementation of tax systems. All of the compared countries are similarly favourable towards vertical equity. However, this is also affected by the current tax arrangements of the individual countries.

Author(s):  
Marcos Jessé Abrahão Silva ◽  
Marceli Batista Martins Lima ◽  
Karla Valéria Batista Lima ◽  
Luana Nepomuceno Gondim Costa Lima

The proinflammatory response induced by Toll-Like receptors (TLR) is considered the host's first defense line. Single nucleotide polymorphisms (SNPs) correspond to the most frequent type of variation in the human genome, and due to the importance of TLR2 in the immune response, SNPs in the TLR gene are related to susceptibility or resistance to various diseases. Thus, the objective of the present study was to identify the polymorphisms existing in the TLR2 gene that may cause susceptibility or protection against infectious diseases. We conducted a systematic review of the literature in the databases Science Direct, National Library of Medicine National Institutes of Health of the USA (PUBMED), Cochrane Collaboration and Medical Literature Analysis and Retrieval System Online (MEDLINE) between 2000 to 2020. The search resulted in 32 articles, all of which in English. Thus, it was demonstrated that the related polymorphisms are extremely important for the identification of related pathologies, whether for the susceptibility or protection of the individual to the diseases, also being essential for the mechanisms of signal generation and immune responses, and finally indicating that a balance between activation and inactivating these receptors to prevent an excessive inflammatory or immune response.


Author(s):  
Terence Young ◽  
Alan MacEachern ◽  
Lary Dilsaver

This essay explores the evolving international relationship of the two national park agencies that in 1968 began to offer joint training classes for protected-area managers from around the world. Within the British settler societies that dominated nineteenth century park-making, the United States’ National Park Service (NPS) and Canada’s National Parks Branch were the most closely linked and most frequently cooperative. Contrary to campfire myths and nationalist narratives, however, the relationship was not a one-way flow of information and motivation from the US to Canada. Indeed, the latter boasted a park bureaucracy before the NPS was established. The relationship of the two nations’ park leaders in the half century leading up to 1968 demonstrates the complexity of defining the influences on park management and its diffusion from one country to another.


2020 ◽  
Vol 2 (4) ◽  
pp. 126-130
Author(s):  
N. V. SHAMANIN ◽  

The article raises the issue of the relationship of parent-child relationships and professional preferences in pedagogical dynasties. Particular attention is paid to the role of the family in the professional development of the individual. It has been suggested that there is a relationship between parent-child relationships and professional preferences.


Author(s):  
Joshua S. Walden

The book’s epilogue explores the place of musical portraiture in the context of posthumous depictions of the deceased, and in relation to the so-called posthuman condition, which describes contemporary changes in the relationship of the individual with such aspects of life as technology and the body. It first examines Alfred Hitchcock’s Vertigo to view how Bernard Herrmann’s score relates to issues of portraiture and the depiction of the identity of the deceased. It then considers the work of cyborg composer-artist Neil Harbisson, who has aimed, through the use of new capabilities of hybridity between the body and technology, to convey something akin to visual likeness in his series of Sound Portraits. The epilogue shows how an examination of contemporary views of posthumous and posthuman identities helps to illuminate the ways music represents the self throughout the genre of musical portraiture.


1998 ◽  
Vol 83 (1) ◽  
pp. 319-327 ◽  
Author(s):  
Walter R. Schumm ◽  
Farrell J. Webb ◽  
Stephan R. Bollman

In 1972, Bernard argued that marriage was good for men and bad for women. Subsequent research noted that wives, on average, reported lower marital satisfaction than husbands. Furthermore, when differences within couples existed on marital satisfaction, the wife was usually the less satisfied spouse; however, most previous studies of the gender/marital satisfaction relationship had not been based on nationally representative samples. A nationally representative sample from the 1988 Survey of Families and Households was used to assess the relationship of gender with marital satisfaction. Within-couple analyses indicated that wives were less satisfied with their marriages than husbands and that, when substantial within-couple differences occurred with respect to marital satisfaction, the wife was usually the less satisfied spouse. Results provide at least small support for feminist assertions about the relatively adverse nature of marriage for women in the United States.


1980 ◽  
Vol 58 (6) ◽  
pp. 658-662 ◽  
Author(s):  
Shozo Takai

Forty-seven isolates of Ceratocystis ulmi collected from Canada, the United States, the United Kingdom, France, the Netherlands, and Iran were classified with respect to their ability to produce cerato-ulmin (CU) and synnemata, their radial growth, mycelial habit, and pathogenicity.Twenty-nine isolates clearly produced CU in a measurable quantity while 18 isolates produced it only in trace quantities. In general, the former produced fluffy mycelium and were active in synnemata formation. They were aggressive in pathogenicity with one exception. The latter group of isolates generally produced waxy, yeastlike mycelium and formed very few synnemata. They were all nonaggressive in pathogenicity. Radial growth was generally higher among the isolates that produced CU in larger quantities than among those producing CU in trace quantities. The relationship between CU production and pathogenicity affords a method for estimating isolate pathogenicity without the need for host inoculation.


Author(s):  
Md. Razib Alam ◽  
Bonwoo Koo ◽  
Brian Paul Cozzarin

Abstract Our objective is to study Canada’s patenting activity over time in aggregate terms by destination country, by assignee and destination country, and by diversification by country of destination. We collect bibliographic patent data from the Canadian Intellectual Property Office and the United States Patent and Trademark Office. We identify 19,957 matched Canada–US patents, 34,032 Canada-only patents, and 43,656 US-only patents from 1980 to 2014. Telecommunications dominates in terms of International Patent Classification technologies for US-only and Canada–US patents. At the firm level, the greatest number of matched Canada–US patents were granted in the field of telecommunications, at the university level in pharmaceuticals, at the government level in control and instrumentation technology, and at the individual level in civil engineering. We use entropy to quantify technological diversification and find that diversification indices decline over time for Canada and the USA; however, all US indices decline at a faster rate.


Author(s):  
Suryanti Suryanti ◽  
Andi Ipaljri

In the current era of globalization, humans always interact with technological developments. One result of the development of technology is the use of computers. The use of computers that are not under the ergonomic position causes effects on health, one of them is tension-type headaches. In the United States, 1-4% of patients coming to the Emergency Care Unit complain of headache, 90% of them are tension-type headaches. The proportion of migraine and other headache syndromes in the hospital. Harapan Bunda in 2011 and RS. Camatha Sahidya in Batam in Batam was 5% and 0.7% respectively. Whereas the incidence of tension headaches in 5 puskesmas in Batam in 2014 ranged from 0.5% - 1.3%. The proportion of tension headaches at the BIP Clinic in the January-April 2018 period is 1.5%. Tension-type headaches that occur continuously can cause barriers to daily activities. The purpose of this study is to determine the relationship of computer use with the incidence of tension-type headaches in workers. This research uses a descriptive-analytic method with a cross-sectional approach. The sampling technique is purposive sampling. Of 97 respondents who visited the clinical BIP that met the criteria, it was found that computer user respondents experienced tension-type headaches of 18 people (42.9%) and not tension-type headaches of 24 people (57.1%). Whereas the respondents who were not computer users experienced tension-type headaches of 10 people (18.2%), and non-tension-type headaches of 45 people (81.8%). Bivariate chi-square analysis showed that p = 0.008 (p <0.05). This means that Ha is accepted and H0 is rejected.


2021 ◽  
Vol 11 (1) ◽  
pp. 139-147
Author(s):  
S. V. Sheyanova ◽  
◽  
N. M. Yusupova ◽  

Introduction: at present the reader’s audience is particularly interested in creative experiments in which the historical fate of the Russian peasantry in the «turning» eras is artistically comprehended. The article is devoted to the study of the problem-thematic range of modern Mordovian historical prose. The subject of analysis is the peculiarity of the reception of the period of collectivization and dekulakization in the story by Erzyan prose writer A. Doronin «A Wolf Ravine». Objective: to reveal the features of the artistic reconstruction of the events of the 1930s, the modeling of the relationship between a man and society in the story by A. Doronin «A Wolf Ravine».Research materials: the story by A. Doronin «A Wolf Ravine». Results and novelty of the research: the historical story « A Wolf Ravine » for the first time becomes the object of scientific understanding and is introduced into the context of Finno-Ugric literary criticism. A. Doronin artistically interprets the real events and circumstances of the resettlement of dispossessed peasants of the Volga region to the uninhabited steppes of Kazakhstan. As a result of the study, we conclude that the actualization of this problem-thematic cluster is due to the creative concept of the historical writer; the individual author’s approach to the reconstruction of historical narrative can be traced in the writer’s desire to realistically reveal the relationship of personality and society in the tragic 1930s; to analyze intentions of people and of the psychological states of the characters. Problems of a sociopolitical nature, actualized in the story, are filled with philosophical, axiological content, and lead to a multi-faceted understanding of the «man and history» problem.


Sign in / Sign up

Export Citation Format

Share Document