On the Issue of Designing Cantilever Shafts with Joint Consideration of Strength, Endurance and Rigidity

2022 ◽  
pp. 60-67
Author(s):  
B. N. Akramov ◽  
I. A. Ismatov
Keyword(s):  
Joint Consideration

A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce

2014 ◽  
Vol 36 (2) ◽  
pp. 27-53 ◽  
Author(s):  
Kenneth J. Klassen ◽  
Stacie K. Laplante ◽  
Carla Carnaghan
Keyword(s):  
Tax Planning ◽  
Investment Model ◽  
Income Shifting ◽  
Tax Rates ◽  
Foreign Investments ◽  
Effective Tax Rates ◽  
Tax Rate ◽  
Foreign Earnings ◽  
Joint Consideration ◽  
The U.S

ABSTRACT: This manuscript develops an investment model that incorporates the joint consideration of income shifting by multinational parents to or from a foreign subsidiary and the decision to repatriate or reinvest foreign earnings. The model demonstrates that, while there is always an incentive to shift income into the U.S. from high-foreign-tax-rate subsidiaries, income shifting out of the U.S. to low-tax-rate countries occurs only under certain conditions. The model explicitly shows how the firms' required rate of return for foreign investments affects both repatriation and income shifting decisions. We show how the model can be used to refine extant research. We then apply it to a novel setting—using e-commerce for tax planning. We find firms in manufacturing industries with high levels of e-commerce have economically significant lower cash effective tax rates. This effect is magnified for firms that are less likely to have taxable repatriations. JEL Classifications: G38, H25, H32, M41.

scholarly journals Inbreeding parents should invest more resources in fewer offspring

2016 ◽  
Author(s):  
A. Bradley Duthie ◽  
Aline M. Lee ◽  
Jane M. Reid
Keyword(s):  
General Theory ◽  
Evolutionary Dynamics ◽  
Inbreeding Avoidance ◽  
The Other ◽  
Trade Off ◽  
Offspring Number ◽  
Focal Female ◽  
Special Cases ◽  
Selection For ◽  
Joint Consideration

AbstractInbreeding increases parent-offspring relatedness and commonly reduces offspring viability, shaping selection on reproductive interactions involving relatives and associated parental investment (PI). Nevertheless, theories predicting selection for inbreeding versus inbreeding avoidance and selection for optimal PI have only been considered separately, precluding prediction of optimal PI and associated reproductive strategy given inbreeding. We unify inbreeding and PI theory, demonstrating that optimal PI increases when a female's inbreeding decreases the viability of her offspring. Inbreeding females should therefore produce fewer offspring due to the fundamental trade-off between offspring number and PI. Accordingly, selection for inbreeding versus inbreeding avoidance changes when females can adjust PI with the degree that they inbreed. In contrast, optimal PI does not depend on whether a focal female is herself inbred. However, inbreeding causes optimal PI to increase given strict monogamy and associated biparental investment compared to female-only investment. Our model implies that understanding evolutionary dynamics of inbreeding strategy, inbreeding depression, and PI requires joint consideration of the expression of each in relation to the other. Overall, we demonstrate that existing PI and inbreeding theories represent special cases of a more general theory, implying that intrinsic links between inbreeding and PI affect evolution of behaviour and intra-familial conflict.

Ancient Greek Mathematics

2015 ◽  
Author(s):  
José Ferreirós
Keyword(s):  
Elementary Mathematics ◽  
Euclidean Geometry ◽  
Advanced Mathematics ◽  
Ancient Greek ◽  
Greek Tradition ◽  
The Common ◽  
Greek Mathematics ◽  
Joint Consideration ◽  
Practical Geometry ◽  
Further Development

This chapter focuses on the ancient Greek tradition of geometrical proof in light of recent studies by Kenneth Manders and others. It advances the view that the borderline of elementary mathematics is strictly linked with the adoption of hypotheses. To this end, the chapter considers Euclidean geometry, which elaborates on both the problems and the proof methods based on diagrams. It argues that Euclidean geometry can be understood as a theoretical, idealized analysis (and further development) of practical geometry; that by way of the idealizations introduced, Euclid's Elements builds on hypotheses that turn them into advanced mathematics; and that the axioms or “postulates” of Book I of the Elements mainly regiment diagrammatic constructions, while the “common notions” are general principles of a theory of quantities. The chapter concludes by discussing how the proposed approach, based on joint consideration of agents and frameworks, can be applied to the case of Greek geometry.

The Relationships between Cultural Institutions and Companies

2014 ◽  
pp. 126-150 ◽  
Author(s):  
Alfonso Siano ◽  
Mario Siglioccolo ◽  
Carmela Tuccillo ◽  
Francesca Conte
Keyword(s):  
Case Studies ◽  
Corporate Philanthropy ◽  
Financial Resources ◽  
Cultural Institutions ◽  
Managerial Skills ◽  
Volunteer Program ◽  
Cause Related Marketing ◽  
Joint Consideration ◽  
Cultural Sector ◽  
Over Time

This chapter investigates the possible relationships between cultural institutions (museums, theatres, libraries etc.) and companies, which have been increasingly occurring in the last years. While cultural institutions have been progressively needing to acquire financial resources and managerial skills to survive and valorise their activities, at the same time companies are trying new ways to differentiate their image, by means of associating it with the cultural sector. The adoption of a descriptive-normative approach enables the identification of many kinds of collaboration (patronage and corporate philanthropy, volunteer program and payroll giving, cause related marketing, cultural sponsorship, co-branding, licensing and merchandising, electronic relationships, and finally, partnership), distinguished according to the intensity and duration over time. For each relationship, mutual benefits and disadvantages are described in detail, even with the support of real case studies. This joint consideration of the various possible relationships aims to provide an overall view of the issue considered, which differentiates this contribution from the literature so far produced.

A New Approach Based on the Bee Optimization Algorithm for Ontology Alignment

2019 ◽  
Vol 9 (4) ◽  
pp. 13-22
Author(s):  
Fatima Ardjani ◽  
Djelloul Bouchiha
Keyword(s):  
Similarity Measures ◽  
Optimization Method ◽  
Ontology Alignment ◽  
New Approach ◽  
Alignment System ◽  
Alignment Process ◽  
Joint Consideration ◽  
Bee Colonies ◽  
Web Research ◽  
Better Than

The ontology alignment process aims at generating a set of correspondences between entities of two ontologies. It is an important task, notably in the semantic web research, because it allows the joint consideration of resources defined in different ontologies. In this article, the authors developed an ontology alignment system called ABCMap+. It uses an optimization method based on artificial bee colonies (ABC) to solve the problem of optimizing the aggregation of three similarity measures of different matchers (syntactic, linguistic and structural) to obtain a single similarity measure. To evaluate the ABCMap+ ontology alignment system, authors considered the OAEI 2012 alignment system evaluation campaign. Experiments have been carried out to get the best ABCMap+'s alignment. Then, a comparative study showed that the ABCMap+ system is better than participants in the OAEI 2012 in terms of Recall and Precision.

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