Trail-making tests such as Oswald and Roth's 1987 Zahlen-Verbindungs-Test offer sensitive and reliable indicators of cognitive efficiency that are also simple, inexpensive, and quick to administer. A disadvantage is that there exist only a limited number of test forms so the scope for repeated administration and systematic investigation is restricted. The basic reason is that the principled generation of such pathways remains an unsolved analytical problem. In this note we propose an heuristic stratagem for the generation of alternative test forms for the Zahlen-Verbindungs-Test.
<p>Double taxation agreements pose a particular analytical problem. While they provide a coherent structure that encourages cross-border investment, the agreements also provide opportunities for taxpayers to avoid their domestic tax obligations. To prevent tax avoidance, some countries enact domestic general anti-avoidance rules to protect their domestic interests. These rules raise questions as to what the relationship between the domestic law and the double tax agreement is. The Organisation for Economic Cooperation and Development’s Committee on Fiscal Affairs provides Commentary on the Organisation for Cooperation and Economic Development Model Double Tax Agreement. This Commentary sets out an analytical framework from which this relationship is to be evaluated. This paper argues that the framework is of little practical significance. The paper concludes that the weight and usefulness of the Commentary lies in a guiding principle set out in the Commentary. Consequently, the wider interpretative approaches do not practically add to the analysis and should be given little weight.</p>
The article deals with the solution of analytical problem of flat axisymmetric elasticity theory, when rock-bolt supporting strength is exhausted. Expression for determination of stresses in concrete lining is deduced, where pressure increasing at exploitation have regarded. This methodology can be used at blueprint stage and preliminary calculation during mining operations. Further evaluation of concrete lining strength and geophysical probe of rock is needed for the preliminary calculation.
A systematic study of official methods of analysis of maple sap products has been made in order to investigate their validity as criteria of the purity of these products.A new value, the manganese number, is being proposed as a safer criterion but, in some cases, even this may lead to error.The conclusion of the writers is that, at the present time, it cannot be stated with certainty that a maple product is 100% pure; it is therefore necessary that research work be continued in order to find a criterion of purity that would be valid in every case.
Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements
