scholarly journals TAXATION OF FOREIGNERS IN SUCCESSION IN THE USA

2016 ◽  
Vol 2 (1) ◽  
pp. 0-0
Author(s):  
Вячеслав Паничкин ◽  
Vyacheslav Panichkin

The article c ontains the analysis of e state and inheritance t axation of aliens (foreigners without permanent residence) in USA in comparison with the same taxation of US residents. The actuality of this topic is explained with the quantity of Russian speaking population in USA as good as with the perspectives for successors of Russian businessmen — holders of US corporate papers and trusts to be faced with US death taxes. The article reveals the all taxes must be levied by aliens, the combination of the estate taxation as taxation of whole estate and inheritance taxation as taxation of the share of each heir, and the complication of these taxes with double progression and annual rate changing. The tax base, rates and tax deductions for aliens, methods of tax calculation are described. The ways to reduce and avoid taxation including death losses insurance, appointment of so called nominal holder and full use of tax deductions are analyzed, as well as the policy of the state to prevent them. The difference in taxation of US residents and aliens whose rights are significantly infringed is described.

2013 ◽  
Vol 62 (1) ◽  
pp. 23-31 ◽  
Author(s):  
Maria Mrówczyńska

Abstract The paper attempts to determine an optimum structure of a directional measurement and control network intended for investigating horizontal displacements. For this purpose it uses the notion of entropy as a logarithmical measure of probability of the state of a particular observation system. An optimum number of observations results from the difference of the entropy of the vector of parameters ΔHX̂ (x)corresponding to one extra observation. An increment of entropy interpreted as an increment of the amount of information about the state of the system determines the adoption or rejection of another extra observation to be carried out.


2020 ◽  
Vol 16 (12) ◽  
pp. 2363-2380
Author(s):  
S.B. Zainullin ◽  
O.A. Zainullina

Subject. The military-industrial complex is one of the core industries in any economy. It ensures both the economic and global security of the State. However, the economic security of MIC enterprises strongly depends on the State and other stakeholders. Objectives. We examine key factors of corporate culture in terms of theoretical and practical aspects. The article identifies the best implementation of corporate culture that has a positive effect on the corporate security in the MIC of the USA, the United Kingdom, the European Union, Japan ans China. Methods. The study employs dialectical method of research, combines the historical and logic unity, structural analysis, traditional techniques of economic analysis and synthesis. Results. We performed the comparative analysis of corporate culture models and examined how they are used by the MIC corporations with respect to international distinctions. Conclusions and Relevance. The State is the main stakeholder of the MIC corporations, since it acts as the core customer represented by the military department. It regulates and controls operations. The State is often a major shareholder of such corporations. Employees are also important stakeholders. Hence, trying to satisfy stakeholders' needs by developing the corporate culture, corporations mitigate their key risks and enhance their corporate security.


Author(s):  
Angela Dranishnikova

In the article, the author reflects the existing problems of the fight against corruption in the Russian Federation. He focuses on the opacity of the work of state bodies, leading to an increase in bribery and corruption. The topic we have chosen is socially exciting in our days, since its significance is growing on a large scale at all levels of the investigated aspect of our modern life. Democratic institutions are being jeopardized, the difference in the position of social strata of society in society’s access to material goods is growing, and the state of society is suffering from the moral point of view, citizens are losing confidence in the government, and in the top officials of the state.


2016 ◽  
Vol 1 (1) ◽  
pp. 85-97
Author(s):  
Moh. Ah. Subhan ZA

The main problem of social life in the community is about how to make the allocation and distribution of income well. Inequality and poverty basically arise not because of the difference of anyone’s strength and weakness in getting livelihood, but because of inappropriate distribution mechanism. With the result that wealth treasure just turns on the rich wealthy, which is in turn, results in the rich get richer and the poor get poorer.Therefore, a discussion on distribution becomes main focus of theory of Islamic economics. Moreover, the discussion of the distribution is not only related to economic issues, but also social and political aspects. On the other side, the economic vision of Islam gives priority to the guarantee of the fulfillment of a better life. Islam emphasizes distributive justice and encloses, in its system, a program for the redistribution of wealth and prosperity, so that each individual is guaranteed with a respectable and friendly standard of living. Islam recognizes private property rights, but the private property rights must be properly distributed. The personal property is used for self and family livelihood, for investment of the working capital, so that it can provide job opportunities for others, for help of the others through zakat, infaq, and shodaqoh. In this way, the wealth not only rotates on the rich, bringing on gap in social life.The problem of wealth distribution is closely related to the welfare of society. Therefore, the state has a duty to regulate the distribution of income in order that the distribution can be fair and reaches appropriate target. The state could at least attempt it by optimizing the role of BAZ (Badan Amil Zakat) and LAZ (Lembaga Amil Zakat) which has all this time been slack. If BAZ and LAZ can be optimized, author believes that inequality and poverty over time will vanish. This is because the majority of Indonesia's population is Muslim.


Author(s):  
Hassan Akbari Rahimi

Transition of reaction is a short-lived unstable molecule in a reaction which is formed in between the reaction when reactants change into products. Whereas, transition state is just the state before formation of new molecule (involves breaking of bonds of reactants and formation of new ones) Transition of reaction differs from a transition state in that the intermediate has a discrete lifetime (be it a few nanoseconds or many days), whereas a transition state lasts for just one bond vibration cycle. Intermediates may be unstable molecules (in which case they are called reactive intermediates) or highly stable molecules. The difference between them can be better described through the energy profile diagram.


2020 ◽  
pp. 245-265
Author(s):  
Арсен Артурович Григорян

Цель данной статьи - описать условия, в которых Армянская Апостольская Церковь вступила в эпоху правления Н. С. Хрущёва, начавшуюся в 1953 г. По содержанию статью можно поделить на две части: в первой даются сведения о количестве приходов на территории Советского Союза и за его пределами, а также о составе армянского духовенства в СССР; во второй излагаются проблемы, существовавшие внутри Армянской Церкви, и рассматриваются их причины. Методы исследования - описание и анализ. Ценность исследования заключается в использовании ранее неопубликованных документов Государственного архива Российской Федерации и Национального архива Армении. По итогам изучения фактического материала выделяются основные проблемы Армянской Апостольской Церкви на 1953 г.: финансовый дефицит, конфликт армянских католикосатов и стремление враждующих СССР и США использовать церковь в своих политических целях. The purpose of this article is to describe the conditions in which the Armenian Apostolic Church entered the epoch of the reign of N. S. Khrushchev, which began in 1953. The article can be divided into two parts: first one gives information about the number of parishes in the territory of the Soviet Union and beyond, and about the structure of the Armenian clergy in the USSR; the second one sets out the problems that existed in the Armenian Church and discusses their causes. Research methods - description and analysis. The value of the study lies in the use of previously unpublished documents of the State Archive of the Russian Federation and the National Archive of Armenia. Based on the results of studying the materials, the main problems of the Armenian Apostolic Church in 1953 are: financial deficit, the conflict of Armenian Catholicosates and the eagerness of USSR and the USA, that feuded with each other, to use the Сhurch for their political purposes.


2020 ◽  
Vol 17 (3) ◽  
pp. 172988142092566
Author(s):  
Dahan Wang ◽  
Sheng Luo ◽  
Li Zhao ◽  
Xiaoming Pan ◽  
Muchou Wang ◽  
...  

Fire is a fierce disaster, and smoke is the early signal of fire. Since such features as chrominance, texture, and shape of smoke are very special, a lot of methods based on these features have been developed. But these static characteristics vary widely, so there are some exceptions leading to low detection accuracy. On the other side, the motion of smoke is much more discriminating than the aforementioned features, so a time-domain neural network is proposed to extract its dynamic characteristics. This smoke recognition network has these advantages:(1) extract the spatiotemporal with the 3D filters which work on dynamic and static characteristics synchronously; (2) high accuracy, 87.31% samples being classified rightly, which is the state of the art even in a chaotic environments, and the fuzzy objects for other methods, such as haze, fog, and climbing cars, are distinguished distinctly; (3) high sensitiveness, smoke being detected averagely at the 23rd frame, which is also the state of the art, which is meaningful to alarm early fire as soon as possible; and (4) it is not been based on any hypothesis, which guarantee the method compatible. Finally, a new metric, the difference between the first frame in which smoke is detected and the first frame in which smoke happens, is proposed to compare the algorithms sensitivity in videos. The experiments confirm that the dynamic characteristics are more discriminating than the aforementioned static characteristics, and smoke recognition network is a good tool to extract compound feature.


2021 ◽  
Vol 186 (Supplement_1) ◽  
pp. 370-377
Author(s):  
Edward Chaum ◽  
Ernő Lindner

ABSTRACT Background Target-controlled infusion anesthesia is used worldwide to provide user-defined, stable, blood concentrations of propofol for sedation and anesthesia. The drug infusion is controlled by a microprocessor that uses population-based pharmacokinetic data and patient biometrics to estimate the required infusion rate to replace losses from the blood compartment due to drug distribution and metabolism. The objective of the research was to develop and validate a method to detect and quantify propofol levels in the blood, to improve the safety of propofol use, and to demonstrate a pathway for regulatory approval for its use in the USA. Methods We conceptualized and prototyped a novel “smart” biosensor-enabled intravenous catheter capable of quantifying propofol at physiologic levels in the blood, in real time. The clinical embodiment of the platform is comprised of a “smart” biosensor-enabled catheter prototype, a signal generation/detection readout display, and a driving electronics software. The biosensor was validated in vitro using a variety of electrochemical methods in both static and flow systems with biofluids, including blood. Results We present data demonstrating the experimental detection and quantification of propofol at sub-micromolar concentrations using this biosensor and method. Detection of the drug is rapid and stable with negligible biofouling due to the sensor coating. It shows a linear correlation with mass spectroscopy methods. An intuitive graphical user interface was developed to: (1) detect and quantify the propofol sensor signal, (2) determine the difference between targeted and actual propofol concentration, (3) communicate the variance in real time, and (4) use the output of the controller to drive drug delivery from an in-line syringe pump. The automated delivery and maintenance of propofol levels was demonstrated in a modeled benchtop “patient” applying the known pharmacokinetics of the drug using published algorithms. Conclusions We present a proof-of-concept and in vitro validation of accurate electrochemical quantification of propofol directly from the blood and the design and prototyping of a “smart,” indwelling, biosensor-enabled catheter and demonstrate feedback hardware and software architecture permitting accurate measurement of propofol in blood in real time. The controller platform is shown to permit autonomous, “closed-loop” delivery of the drug and maintenance of user-defined propofol levels in a dynamic flow model.


Electronics ◽  
2018 ◽  
Vol 7 (10) ◽  
pp. 219 ◽  
Author(s):  
Alberto Sanchez ◽  
Elías Todorovich ◽  
Angel de Castro

As the performance of digital devices is improving, Hardware-In-the-Loop (HIL) techniques are being increasingly used. HIL systems are frequently implemented using FPGAs (Field Programmable Gate Array) as they allow faster calculations and therefore smaller simulation steps. As the simulation step is reduced, the incremental values for the state variables are reduced proportionally, increasing the difference between the current value of the state variable and its increments. This difference can lead to numerical resolution issues when both magnitudes cannot be stored simultaneously in the state variable. FPGA-based HIL systems generally use 32-bit floating-point due to hardware and timing restrictions but they may suffer from these resolution problems. This paper explores the limits of 32-bit floating-point arithmetics in the context of hardware-in-the-loop systems, and how a larger format can be used to avoid resolution problems. The consequences in terms of hardware resources and running frequency are also explored. Although the conclusions reached in this work can be applied to any digital device, they can be directly used in the field of FPGAs, where the designer can easily use custom floating-point arithmetics.


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