The effective value of the German inheritance tax allowance – development of a reference value as a basis for normative discussions (Der effektive Wert des erbschaftsteuerlichen Freibetrags – Entwicklung einer Referenzgröße als Basis für normative Diskussionen)

2021 ◽  
Author(s):  
Markus Diller ◽  
Maximilian Kittl ◽  
Johannes Lorenz
Keyword(s):  
Reference Value ◽  
Inheritance Tax ◽  
Tax Allowance

Community Money COMMON. The Alternative to Universal Basic Income

2021 ◽  
Vol 22 (2) ◽  
pp. 332-348
Author(s):  
Carsten Herrmann-Pillath ◽  
Stephan Bannas
Keyword(s):  
Market Economy ◽  
Institutional Innovation ◽  
Basic Income ◽  
Unemployment Benefits ◽  
Monthly Income ◽  
Income Transfer ◽  
Community Work ◽  
Income Transfers ◽  
Inheritance Tax ◽  
Tax Allowance

The paper outlines the institutional innovation of ›Community Money‹ COMMON, a securitized claim on a monthly income transfer that can also be used as a tax allowance in an up to 100 percent inheritance tax. It can be accumulated on a special citizens’ account and is a substitute for all other kinds of public income transfers such as pensions and unemployment benefits. COMMON can also be voluntarily earned in community work. COMMON liberates citizens from the compulsory participation in the capitalist market economy.

DFT Benchmark Study of the O--O Bond Dissociation Energy in Peroxides Validated with High-Level Ab-Initio Calculations

2019 ◽  
Author(s):  
Danilo Carmona ◽  
Pablo Jaque ◽  
Esteban Vöhringer-Martinez
Keyword(s):  
Reference Value ◽  
Basis Set ◽  
Basis Sets ◽  
Mean Deviation ◽  
Bond Dissociation ◽  
Dissociation Energies ◽  
The Mean ◽  
Experimental Values ◽  
High Level ◽  
Almost All

<div><div><div><p>Peroxides play a central role in many chemical and biological pro- cesses such as the Fenton reaction. The relevance of these compounds lies in the low stability of the O–O bond which upon dissociation results in radical species able to initiate various chemical or biological processes. In this work, a set of 64 DFT functional-basis set combinations has been validated in terms of their capability to describe bond dissociation energies (BDE) for the O–O bond in a database of 14 ROOH peroxides for which experimental values ofBDE are available. Moreover, the electronic contributions to the BDE were obtained for four of the peroxides and the anion H2O2− at the CBS limit at CCSD(T) level with Dunning’s basis sets up to triple–ζ quality provid- ing a reference value for the hydrogen peroxide anion as a model. Almost all the functionals considered here yielded mean absolute deviations around 5.0 kcal mol−1. The smallest values were observed for the ωB97 family and the Minnesota M11 functional with a marked basis set dependence. Despite the mean deviation, order relations among BDE experimental values of peroxides were also considered. The ωB97 family was able to reproduce the relations correctly whereas other functionals presented a marked dependence on the chemical nature of the R group. Interestingly, M11 functional did not show a very good agreement with the established order despite its good performance in the mean error. The obtained results support the use of similar validation strategies for proper prediction of BDE or other molecular properties by DF Tmethods in subsequent related studies.</p></div></div></div>

Das nachhaltig verfügbare Holznutzungspotenzial im Schweizer Wald

2016 ◽  
Vol 167 (3) ◽  
pp. 162-171 ◽  
Author(s):  
Ruedi Taverna ◽  
Michael Gautschi ◽  
Peter Hofer
Keyword(s):  
National Level ◽  
Reference Value ◽  
Forest Growth ◽  
Long Term Effects ◽  
Management Scenarios ◽  
Additional Time ◽  
Basic Scenario ◽  
Economic Framework ◽  
Forest Growth Model ◽  
New Findings

The sustainably available wood use potential in Swiss forests Based on the most recent simulations created using the Massimo forest growth model, the sustainably available wood use potential in Swiss forests was calculated for five management scenarios for the next three decades as well as for two additional time periods in the future (to monitor the long-term effects). The term “sustainably available wood use potential” covers those wood quantities that could be put on the market, taking into account socio-ecological and economic restrictions on use. The sustainably available wood use potential is provided for production regions, priority functions as well as the assortment and qualities of timber. The previously used factors of the applied “onion” model were checked and modified, if necessary, in order to take new findings and current cost developments into consideration. The calculations for all scenarios come up with a sustainably available wood use potential that is much lower than in earlier investigations. Depending on the scenario and decade, sustainably available wood use potential accounts for less than 50% of the total use potential. The biggest decrease in total use potential was due to economic framework conditions. Turning to Switzerland as a whole, towards the end of the investigation period (2106) those scenarios including a sharp increase in use in the first three decades result in a sustainably available wood use potential that is clearly lower than the reference value used at the beginning of the simulation. In the basic scenario (constant stock) and in the scenario in which the form of management used to date (increasing stock) was simulated, the sustainably available wood use potential at national level remained more or less the same throughout the simulation period, ranging from 5 to 6 million m3 per year.

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

A Study on the Improvement of Inheritance Tax and Gift Tax Act through analyses on Precedents of the Tax Tribunal

2019 ◽  
Vol 20 (3) ◽  
pp. 189-224
Author(s):  
Eun Sun Ki ◽  
Jun Yong Shim ◽  
Ki Young Kim ◽  
Jae Won Yoon
Keyword(s):  
Inheritance Tax ◽  
Gift Tax

Determination of Traces Heavy Metals from Solid Residues Formed by Combustion of Lignite in Relation to Degree of Accessibility in Soil and Plants

2017 ◽  
Vol 68 (10) ◽  
pp. 2363-2366
Author(s):  
Delia Nica Badea
Keyword(s):  
Heavy Metals ◽  
Power Plant ◽  
Thermal Power ◽  
Reference Value ◽  
Combustion Products ◽  
Toxic Heavy Metals ◽  
Area Of Influence ◽  
Risk Potential

The paper evaluates the presence and content of traces of heavy metals Hg, Pb, Ni, Cd (total forms) from coal and solid combustion products, the degree of transfer and accessibility in the area of influence of a lignite power plant. The content of toxic heavy metals in residues are characterized by RE Meiji [ 1 (Pb and Hg) and REMeij �1 (Ni and Cd) for the filter ash. Pb and Ni content in the soil exceeds normal values, and Pb exceeds and alert value for sensitive soils around the residue deposit (70.20 mg.Kg-1). The degree of accessibility of the metals in plants (TF), reported at the Khan reference value (0.5), indicates a significant bioaccumulation level for the metals: Cd (1.9) and Hg (0.6) inside the deposit; Cd (0.39) at the base of the deposit, Hg (0.8) in the area of the thermal power plant. The trace levels of heavy metals analyzed by GFAAS and CVAAS (Hg), indicates a moderate risk potential for food safety and quality of life in the studied area.

The design of modular oil tank: A new design process model

2020 ◽  
Vol 15 ◽  
Author(s):  
Jin Li ◽  
Xingsheng Jiang ◽  
Jingye Li ◽  
Yadong Zhao ◽  
Xuexing Li
Keyword(s):  
Product Design ◽  
Design Process ◽  
Process Model ◽  
Mechanical Design ◽  
Computer Software ◽  
Reference Value ◽  
Fuel Tank ◽  
Design Quality ◽  
Design Time ◽  
Design Process Model

Background: In the whole design process of modular fuel tank, there are some unreasonable phenomena. As a result, there are some defects in the design of modular fuel tank, and the function does not meet the requirements in advance. This paper studies this problem. Objective: Through on-the-spot investigation of the factory, a mechanical design process model is designed. The model can provide reference for product design participants on product design time and design quality, and can effectively solve the problem of low product design quality caused by unreasonable product design time arrangement. Methods: After sorting out the data from the factory investigation, computer software is used to program, simulate the information input of mechanical design process, and the final reference value is got. Results: This mechanical design process model is used to guide the design and production of a new project, nearly 3 months ahead of the original project completion time. Conclusion: This mechanical design process model can effectively guide the product design process, which is of great significance to the whole mechanical design field.

Compensating Resonant Frequency via Adjusting Adjustable Coil Automatically

2019 ◽  
Vol 12 (5) ◽  
pp. 432-438
Author(s):  
Jin Xu ◽  
Yuting Zhao
Keyword(s):  
Resonant Frequency ◽  
Power Transmission ◽  
Reference Value ◽  
Transmission Efficiency ◽  
Theoretical Research ◽  
Future Research ◽  
Wireless Power ◽  
Wireless Power Transmission ◽  
Resonant Coupling ◽  
Transmission Distance

Background: Detuning is the main problem that affects the efficiency and transmission distance of the resonant coupling Wireless Power Transmission (WPT). The distance of load and the offset of the load position could cause serious detuning. Methods: This paper presents an adjustable coil in which inductance can be adjusted. Then a model of WPT was established that could compensate resonant frequency automatically using the adjustable coil. Next, the relationship between the primary resonant frequency and the transmission efficiency is analyzed from the circuit. The analysis proved that the design of the adjustable coil could improve the transmission efficiency of the WPT system. Finally, a prototype of WPT system was built. Results: The experimental results showed that WPT system with adjustable coil can improve the transmission efficiency which proves the theoretical research. At the same time, it has essential reference value for the future research of WPT. Conclusion: In this paper, aiming at the system detuning caused by some other factors, such as the position shift of the load during the wireless power transmission, an adjustable coil is proposed.

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