ORNL necessary and sufficient standards for environment, safety, and health. Final report of the Identification Team for other industrial, radiological, and non-radiological hazard facilities

The new international standard ISO 21083 provides a method of testing filter media during the filtration of spherical shaped nanoparticles. The described procedure can be used to determine operating parameters of filtration materials of any classes. The filtration efficiency is determined on the basis of averaged results obtained for samples of the tested material in the initial state and after neutralization of the charge in the 2-propanol vapour. The standard does not introduce a division into filter classes, and in the final report of the tests, fractional particle retention efficiencies are given. This article discusses the problems of occupational safety and health, which are covered by health sciences and environmental engineering.

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Ukrainian Tax Legislation and the EU acquis Novelties in the Context of BEPS Action Plan Implementation

University Scientific Notes ◽

10.37491/unz.73.20 ◽

2020 ◽

pp. 221-234

Author(s):

Volodymyr KOROL ◽

Oksana NEBYLTSOVA

Keyword(s):

Action Plan ◽

Tax Avoidance ◽

Final Report ◽

Plan Implementation ◽

Eu Member States ◽

Foreign Companies ◽

Tax Legislation ◽

Council Directive ◽

Legislative Model ◽

Necessary And Sufficient

The article comprises comparative law analysis findings of the tax legislation of Ukraine novelties relating to controlled foreign companies coming into effect on January 1, 2021 in the context of provisions of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market which is effective as of January 1, 2019. The special consideration is given to the types and levels of control necessary and sufficient for qualifying foreign companies as controlled by residents, respectively, Ukraine or EU Member States required by the Tax Code of Ukraine and above-mentioned EU legislative act. In particular, it’s discovered that Ukrainian lawmakers introduced not just legal and economic control but also factual to be provided by residents-related persons. Alongside with that, the peculiarities of concentrated ownership concept, implemented within Ukrainian tax legislation modernized, are examined in depth. It’s highlighted key differences from two models described within OECD Final Report on Action 3 BEPS Project the most commonly used in the world resulting from accepting and integrating just separate elements of each of them. It’s researched both common aspects and differences between Ukrainian and EU’ approaches with regard to passive income which shall be attributed to controlled foreign companies’ controlling parties proportionally to their shares as well as substantive analysis allowing CFC rules non-application. Attention is focused on de-minimis requirements reasonableness and fairness stipulating non-inclusion of CFC’s certain share of income to the taxable income of the residents of Ukraine under the condition that the total revenues of all of the controlled foreign companies from all sources of one controlling party, either legal or physical person, are within limits of 2 million Euro per year. Comparative analysis provided affords ground for conclusion that legislative model relating to controlled foreign companies implemented by Ukraine is stricter significantly then EU’s one. It determines the risks of tax avoidance new tactics and strategies implementation by domestic taxpayers. Keywords: tax avoidance, controlled foreign company, tax burden, passive income, substantial activity, BEPS.

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Necessary and Sufficient Process leading to Work Smart Standards. Final report

10.2172/414353 ◽

1996 ◽

Author(s):

Keyword(s):

Final Report ◽

Necessary And Sufficient

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The extinction time of a general birth and death process with catastrophes

Journal of Applied Probability ◽

10.1017/s0021900200116031 ◽

1986 ◽

Vol 23 (04) ◽

pp. 851-858 ◽

Cited By ~ 1

Author(s):

P. J. Brockwell

Keyword(s):

Laplace Transform ◽

Size Distribution ◽

Sufficient Conditions ◽

Necessary And Sufficient Conditions ◽

Death Process ◽

Extinction Time ◽

Birth And Death Process ◽

Different Types ◽

The Laplace Transform ◽

Necessary And Sufficient

The Laplace transform of the extinction time is determined for a general birth and death process with arbitrary catastrophe rate and catastrophe size distribution. It is assumed only that the birth rates satisfyλ0= 0,λj> 0 for eachj> 0, and. Necessary and sufficient conditions for certain extinction of the population are derived. The results are applied to the linear birth and death process (λj=jλ, µj=jμ) with catastrophes of several different types.

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