Additional State Inheritance Taxation to Take Advantage of Credit Allowance on Federal Tax

1933 ◽  
Vol 43 (1) ◽  
pp. 134
Keyword(s):  
Author(s):  
Anna Lagno

Since 1 March 2011 Poland has marked the National Day of Remembrance of the „Cursed Soldiers” (Narodowy Dzień Pamięci “Żołnierzy Wyklętych”) — members of the anti-Communist underground in the 1940s and 1950s who tried to prevent Poland’s sovietisation and subordination to the USSR. The idea of establishing such a state memorial day was expressed in 2010 by Lech Kaczyński, the then President of Poland and one of the leaders of the Law and Justice Party (L&J). During the debates on the Bill of the National Day of Remembrance in the Sejm, the deputies of the two main opposing parties voted in favour almost unanimously and the Senate approved it without making any changes. After President Bronisław Komorowski signed it on 1 March 2011, Poland acquired an additional state holiday. In 2015, after the Law and Justice Party won both the presidential and parliamentary elections, the issue of the „cursed soldiers” turned into one of the key questions in historical policy. The „Civic Platform” party, forced to move over to the opposition benches in parliament, sounded the alarm, accusing the L&J party of rewriting history and primitivising the image of the anti-Communist underground. Thus, the memory of the “cursed soldiers” transformed from an issue that united political opponents to a topic for arguments and political struggle. The article attempts to show how the L&J party used the preservation of the memory of the “cursed soldiers” for its own political purposes, including its fight against the opposition.


2018 ◽  
Vol 14 (1) ◽  
pp. 57-69
Author(s):  
Benghenissa Nacer eddine ◽  
Benghenissa Imène

Abstract In this article, we propose to explore an aspect of semiotics that has been slow to emerge as a central issue in narrative semiotics. A substantive debate has recently begun today on the achievements and prospects of Greimas’ semiotics of inspiration. Without claiming to have a theoretical range, this article proposes to cast a semiotic light on one of these questions to show the transition from passion to modal. For instance, it demonstrates that the “terror” that is the subject of our analysis can be translated as an additional state between “wanting” and “not-able-to-not-do,” going beyond “the competence to do,” as related by its dictionary definition, to defining other states of passion as a “disposition” or a “feeling that leads to.” What occurs when this passionate state is embedded into a definite narrative? To approach this practical aspect of the question, we have chosen the contemporary Arab novel al-Hayy al-Latini (Latin Quarter) by Suhayl Idris, focusing on a sequence entitled “manipulation and terror.”


2018 ◽  
Vol 40 (3) ◽  
pp. 251
Author(s):  
Boyd D. Blackwell ◽  
Brian E. Dollery ◽  
Andrew M. Fischer ◽  
Jim A. Mcfarlane

We examine the economic structure of Australian local government areas in the Northern Territory, South Australia and Western Australia using economic base theory and location quotients. Whereas the economic base approach is long established, in this paper we extend the three-staged geospatial visualisation method of Blackwell et al. (2017) to two additional state jurisdictions. Focusing on the economic structure of rangeland local government areas, we find that these vary significantly, implying that no single generic development policy is likely to be effective, but rather these need to be crafted individually. We demonstrate that geospatial visualisations of employment location quotients can identify local economic vulnerability as well as opportunity.


Author(s):  
Meera R Karamta ◽  
Jitendra G Jamnani

Estimation of dynamic state variables in a multi-machine power system connected with UPFC is presented in this paper, using Extended Kalman filter (EKF) algorithm. A two-generator test case is used to estimate the generator rotor angle and rotor speed. The DC link voltage of the UPFC is the additional state variable to be estimated. Dynamic mathematical modeling of the multi-machine system with UPFC is explained in this work. DSE is done under transient condition of three-phase fault.


2021 ◽  
Vol 14 (10) ◽  
pp. 6025-6047
Author(s):  
Onur Kerimoglu ◽  
Prima Anugerahanti ◽  
Sherwood Lan Smith

Abstract. Coupled physical–biogeochemical models can generally reproduce large-scale patterns of primary production and biogeochemistry, but they often underestimate observed variability and gradients. This is partially caused by insufficient representation of systematic variations in the elemental composition and pigment density of phytoplankton. Although progress has been made through approaches accounting for the dynamics of phytoplankton composition with additional state variables, formidable computational challenges arise when these are applied in spatially explicit setups. The instantaneous acclimation (IA) approach addresses these challenges by assuming that Chl:C:nutrient ratios are instantly optimized locally (within each modeled grid cell, at each time step), such that they can be resolved as diagnostic variables. Here, we present the first tests of IA in an idealized 1-D setup: we implemented the IA in the Framework for Aquatic Biogeochemical Models (FABM) and coupled it with the General Ocean Turbulence Model (GOTM) to simulate the spatiotemporal dynamics in a 1-D water column. We compare the IA model against a fully dynamic, otherwise equivalently acclimative (dynamic acclimation; DA) variant with an additional state variable and a third, non-acclimative and fixed-stoichiometry (FS) variant. We find that the IA and DA variants, which require the same parameter set, behave similarly in many respects, although some differences do emerge especially during the winter–spring and autumn–winter transitions. These differences however are relatively small in comparison to the differences between the DA and FS variants, suggesting that the IA approach can be used as a cost-effective improvement over a fixed-stoichiometry approach. Our analysis provides insights into the roles of acclimative flexibilities in simulated primary production and nutrient drawdown rates, seasonal and vertical distribution of phytoplankton biomass, formation of thin chlorophyll layers and stoichiometry of detrital material.


2022 ◽  
Author(s):  
Jesus Alberto Casillas-Trasvina ◽  
Bart Rogiers ◽  
Koen Beerten ◽  
Laurent Wouters ◽  
Kristine Walraevens

Abstract. Heat is a naturally occurring widespread groundwater tracer that can be used to identify flow patterns in groundwater systems. Temperature measurements, being relatively inexpensive and effortless to gather, represent a valuable source of information which can be exploited to reduce uncertainties on groundwater flow, and e.g. support performance assessment studies on waste disposal sites. In a lowland setting, however, hydraulic gradients are typically small, and whether temperature measurements can be used to inform us about catchment-scale groundwater flow remains an open question. For the Neogene aquifer in Flanders, groundwater flow and solute transport models have been developed in the framework of safety and feasibility studies for the underlying Boom Clay Formation as potential host rock for geological disposal of radioactive waste. However, the simulated fluxes by these models are still subject to large uncertainties, as they are typically constrained by hydraulic heads only. In the current study we use a state-of-the-art 3D steady-state groundwater flow model, calibrated against hydraulic head measurements, to build a 3D transient heat-transport model, for assessing the use of heat as an additional state variable, in a lowland setting, at the catchment scale. We therefore use temperature-depth (TD) profiles as additional state variable observations for inverse conditioning. Furthermore, a Holocene paleo-temperature time curve was constructed based on paleo-temperature reconstructions in Europe from several sources in combination with land-surface temperature (LST) imagery remote sensing monthly data from 2001 to 2019 (retrieved from NASA’s MODIS). The aim of the research is to understand the mechanisms of heat transport and to characterize the temperature distribution and dynamics in the Neogene aquifer. The simulation results clearly underline advection/convection and conduction as the major heat transport mechanisms, with a reduced role of advection/convection in zones where flux magnitudes are low, which suggests temperature is a useful indicator also in a lowland setting. Furthermore, performed scenarios highlight the important roles of i) surface hydrological features and withdrawals driving local groundwater flow systems, and ii) the inclusion of subsurface features like faults in the conceptualization and development of hydrogeological investigations. These findings serve as a proxy of the influence of advective transport and barrier/conduit role of faults, particularly the Rauw Fault in this case, and suggest that solutes released from the Boom Clay might be affected in similar ways.


Author(s):  
Abhijit Chandra ◽  
Pavan Karra ◽  
Adam Bragg ◽  
Jie Wang ◽  
Gap Yong Kim

Chip segmentation by deformation localization is an important process in a certain range of velocities and might be desirable in reducing cutting forces and by improving chips’ evacuation, whereas few studies of practical criteria to calculate shear band spacing are available in literature. This paper extends nonlinear dynamics model for chip segmentation by allowing time varying orientation of the shear plane that are pronounced in strain hardening materials. The model extends the non-linear dynamics approach with additional state variables to the Burns and Davies approach. The model is simulated numerically to predict the shear bands of the chip. The numerical simulation of the model is compared with experimental observations and is in agreement with experimental observations in Ti6Al4V. This offers guidance to predict shear band spacing of other materials.


2010 ◽  
Vol 25 (2) ◽  
pp. 789-798 ◽  
Author(s):  
Gary P. Ellrod ◽  
John A. Knox

Abstract An operational clear-air turbulence (CAT) diagnostic index has been modified to improve its performance. The Ellrod–Knapp turbulence index (TI) was developed in the early 1990s and is in use at many aviation forecasting facilities worldwide. It has been recognized, however, that TI often does not sufficiently account for situations where anticyclonic shear or curvature is present. The proposed modification to TI is based on the addition of a proxy term for divergence tendency, appropriate for both anticyclonic flow and gravity wave generation in cyclonic regions. Examples show how the modified index [referred to as the divergence-modified turbulence index (DTI)] leads to better anticipation of significant CAT for two scenarios where rapid divergence changes were occurring. Preliminary objective evaluation of the 6-h forecast DTI derived from the Rapid Update Cycle-2 (RUC-2) was completed for 2 months in 2007 (using more than 1100 pilot reports). Results showed significant improvements over TI, based on verification metrics such as the probability of detection of turbulence (PODy) and the true skill statistic (TSS). Further evaluation is planned using a larger database of pilot reports, as well as forecast data from additional state-of-the-art prediction models, altitude ranges, and forecast times.


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