scholarly journals Differences in Accounting and Tax Treatment of Intangible Assets in Self-developed Enterprises

2020 ◽  
Vol 2 (2) ◽  
pp. 30
Author(s):  
Yan Zhang
Keyword(s):  
Intangible Assets ◽  
The Self ◽  
Tax Law ◽  
Starting Point ◽  
Innovation Ability ◽  
Tax Effect ◽  
Made In

<p>In order to respond positively to the national support for the innovation ability of small and medium-sized enterprises and reduce the operating burden of small and medium-sized enterprises, corresponding policy regulations has been made in the field of accounting and tax law for enterprises in dealing with intangible assets. This article takes the self-developed intangible assets as the starting point, probes into the differences in accounting and tax law treatment, explains the tax effect it brings about to enterprises based on the differences between the two, and puts forward suggestions of improvement on the unclear identification of expense and capitalization.</p>

scholarly journals The Self-Promotion of a Libertine Bad Boy

2018 ◽  
Vol 66 (4) ◽  
pp. 362-385
Author(s):  
Joyce Zelen
Keyword(s):  
Seventeenth Century ◽  
The Self ◽  
Dutch Republic ◽  
Classical Scholar ◽  
Starting Point ◽  
The Right ◽  
Made In ◽  
Remarkable Manner

The Rijksmuseum in Amsterdam owns one of the most curious portraits ever made in the seventeenth century – the likeness of the Dutch classical scholar and notorious erotomaniac Hadriaan Beverland (1650-1716), who was banished from the Dutch Republic in 1679 because of his scandalous publications. In the portrait – a brunaille – the libertine rake sits at a table with a prostitute; a provocative scene. Why did this young humanist promote such a confrontational image of himself? In this article the author analyses the portrait and explores Beverland’s motives for his remarkable manner of self-promotion, going on to argue that it was the starting point for a calculated campaign of portraits. Over the years Beverland commissioned at least four more portraits of himself, including one in which he is shown drawing the naked back of a statue of Venus. Each of his portraits was conceived with a view to giving his changeable reputation a push in the right direction. They attest to a remarkable and extraordinarily self-assured expression of identity seldom encountered in seventeenth-century portraiture.

Quel corpus pour l’étude du dialecte niçois ?

2021 ◽  
Vol 137 (2) ◽  
pp. 344-361
Author(s):  
Philippe Del Giudice
Keyword(s):  
Middle Ages ◽  
Written Language ◽  
Linguistic Features ◽  
Descriptive Grammar ◽  
Written Production ◽  
Starting Point ◽  
Social Use ◽  
Over Time ◽  
Made In ◽  
Do So

Abstract A new project has just been launched to write a synchronic, descriptive grammar of Niçois, the Occitan dialect of Nice. In this article, I define the corpus of the research. To do so, I first review written production from the Middle Ages to the present. I then analyze the linguistic features of Niçois over time, in order to determine the precise starting point of the current language state. But because of reinforced normativism and the decreasing social use of Niçois among the educated population, written language after WWII became artificial and does not really correspond to recordings made in the field. The corpus will thus be composed of writings from the 1820’s to WWII and recordings from the last few decades.

scholarly journals I. Note on an extension of the comparison of magnetic disturbances with magnetic effects inferred from observed terrestrial galvanic currents; and discussion of the magnetic effects inferred from galvanic currents on days of tranquil magnetism

1870 ◽  
Vol 18 (114-122) ◽  
pp. 183-185
Keyword(s):  
Magnetic Force ◽  
The Self ◽  
Instrumental Error ◽  
Magnetic Disturbance ◽  
Magnetic Effects ◽  
Royal Observatory ◽  
Moderate Disturbance ◽  
Magnetic Disturbances ◽  
Made In

The author, after referring to his paper in the Philosophical Transactions for 1868 on the comparison of Magnetic Disturbances inferred from Galvanic Currents recorded by the Self-registering Galvanometers of the Royal Observatory of Greenwich with the Magnetic Disturbances registered by the Magnetometers, on 17 days, states that he had now undertaken the examination of the whole of the Galvanic Currents recorded during the establishment of the Croydon and Dartford wires (from 1865 April 1 to 1867 October 24). The days of observation were divided into three groups,—No. I containing days of considerable magnetic disturbance, and therein including not only the 17 days above mentioned, but also 36 additional days, No. 2 containing days of moderate disturbance, of which no further use was made, and No. 3 containing the days of tranquil magnetism. The comparisons of the additional 36 disturbed days were made in the same manner as those of the preceding 17 days, and the inferences were the same. The results were shown in the same manner, by comparison of curves, which were exhibited to the Society. The points most worthy of notice are, that the general agreement of the strong irregularities, Galvanic and Magnetic, is very close, that the galvanic irregularities usually precede the magnetic, in time, and that the northerly magnetic force appears to be increased. The author remarks that no records appeared open to doubt as regards instrumental error, except those of western declination; and to remove this he had compared the Greenwich Curves with the Kew Curves, and had found them absolutely identical.

Touching Brains in the Neuronovel

2018 ◽  
Author(s):  
Jason Tougaw
Keyword(s):  
The Self ◽  
Contemporary Fiction ◽  
Explanatory Gap ◽  
The Relationship ◽  
The Explanatory Gap ◽  
Considerable Detail ◽  
Made In ◽  
Literary Phenomenon

In contemporary fiction, the appearance of a physical brain leads swiftly to explicit focus on questions that proliferate from the explanatory gap. Writers don’t use the term, but they explore and contextualize its implications in considerable detail. In this chapter, Tougaw examine the portrayal of those three pounds of intricately designed flesh in five novels: Thomas Harris’s Hannibal (1999), Ian McEwan’s Saturday (2006), Siri Hustvedt’s The Sorrows of an American (2009), John Wray’s Lowboy (2010), and Maud Casey’s The Man Who Walked Away (2014). These novels are representative of a common literary phenomenon: the dramatization of a fantasy whereby touching brains may reveal the stuff of which self is made. In each of these novels, the representation of physical brains provokes questions about the relationship between physiology and the self that become central to narrative closure.

scholarly journals Treatments’ Complexity in Dental Care Assistance, Urban Versus Rural Environment - Preliminary Study

2021 ◽  
Vol 26 (1) ◽  
pp. 75-78
Author(s):  
Camelia Ionescu ◽  
Mădălina Adriana Malița ◽  
Viorel Ștefan Perieanu ◽  
Mihai Burlibașa ◽  
Magdalena Natalia Dina ◽  
...  
Keyword(s):  
Dental Care ◽  
Urban Areas ◽  
Rural Environment ◽  
Facial Region ◽  
Starting Point ◽  
Preliminary Study ◽  
Dental Offices ◽  
Care Assistance ◽  
Urban Versus ◽  
Made In

Abstract When talking about dental assistance we actually refer to the prevention, detection and treatment of diseases of the oral and maxillo-facial region which, in most cases, have as a starting point or interest the dento-maxillary system. In this material, we tried to present a comparative study on the typology and complexity of different stages of dental treatments that can be performed in urban areas, compared to various stages of dental treatments that are performed and / or could be made in rural dental offices from in Romania.

scholarly journals Otras imágenes y otras palabras de la Transición española

Neuróptica ◽  
2020 ◽  
pp. 103-118
Author(s):  
Pablo Dopico
Keyword(s):  
Democratic Transition ◽  
Multidisciplinary Approach ◽  
Historical Document ◽  
Starting Point ◽  
Joint Study ◽  
Siglo Xx ◽  
Direct Reflection ◽  
Made In

Resumen: Desde un enfoque inter y multidisciplinar, el estudio conjunto de la obra de Eduardo Haro Ibars, Alberto García-Alix y Ceesepe se presenta como punto de partida para abordar algunos nexos y relaciones existentes entre el cómic underground, la fotografía y la poesía realizadas en la España de la Transición democrática. Con el objetivo de establecer vínculos entre el cómic y otras artes, este análisis pretende descubrir múltiples afinidades entre los tres autores y entre ambos lenguajes, el visual y el literario, reivindicando su valor como documento histórico de excepcional interés que ofrece un reflejo directo de los acontecimientos ocurridos en España entre la prometedora década de los setenta y el desencanto de los ochenta del pasado siglo XX. Abstract: From an inter and multidisciplinary approach, the joint study of the work of Eduardo Haro Ibars, Alberto García-Alix and Ceesepe is presented as a starting point to address some links and relationships between underground comics, photography and poetry made in the Spain of the democratic transition. With the aim of establishing links between the comic and other arts, this analysis aims to discover multiple affinities between the three authors and between both languages, the visual and the literary, claiming their value as a historical document of exceptional interest that offers a direct reflection of the events in Spain between the promising decade of the seventies and the disenchantment of the eighties of the last century.

scholarly journals From damage models to SIR epidemics and cascading failures

2009 ◽  
Vol 41 (1) ◽  
pp. 247-269 ◽  
Author(s):  
Maude Gathy ◽  
Claude Lefèvre
Keyword(s):  
Branching Process ◽  
Damage Model ◽  
Exact Distribution ◽  
Partial Sums ◽  
Mathematical Tool ◽  
Close Approximation ◽  
Final Size ◽  
Damage Models ◽  
Starting Point ◽  
Made In

This paper is concerned with a nonstationary Markovian chain of cascading damage that constitutes an iterated version of a classical damage model. The main problem under study is to determine the exact distribution of the total outcome of this process when the cascade of damages finally stops. Two different applications are discussed, namely the final size for a wide class of SIR (susceptible → infective → removed) epidemic models and the total number of failures for a system of components in reliability. The starting point of our analysis is the recent work of Lefèvre (2007) on a first-crossing problem for the cumulated partial sums of independent parametric distributions, possibly nonstationary but stable by convolution. A key mathematical tool is provided by a nonstandard family of remarkable polynomials, called the generalised Abel–Gontcharoff polynomials. Somewhat surprisingly, the approach followed will allow us to relax some model assumptions usually made in epidemic theory and reliability. To close, approximation by a branching process is also investigated to a certain extent.

scholarly journals The tale of the fungi of two gardens: non-lichenised fungi of the Botanic Gardens in Glasgow

2019 ◽  
Vol 27 (1) ◽  
pp. 57-63
Author(s):  
R. Watling
Keyword(s):  
City Council ◽  
Complete List ◽  
Botanic Gardens ◽  
Short Account ◽  
Starting Point ◽  
History Of ◽  
Made In ◽  
Present Site

A brief history of the early days of mycology in Scotland is given to act as a starting point from which to view the fungal records made in the gardens at Sandyford and Kelvinside. The former was vacated in 1842 and the garden transferred to the present site at Kelvinside under the authority of the Glasgow City Council. The role of J.F. Klotzsch in generating the earliest records is emphasised and the compilation of fungal records, mainly of macrofungi, until the present day is discussed. A short account of the microfungi is given. A complete list of the fungi recorded from the two gardens is provided.

scholarly journals On the self-induction of electric currents in a thin anchor-ring

1912 ◽  
Vol 86 (590) ◽  
pp. 562-571 ◽  
Keyword(s):  
Cross Section ◽  
Circular Cross Section ◽  
The Self ◽  
Electric Currents ◽  
Fourth Term ◽  
Starting Point ◽  
Axis Of Symmetry ◽  
The Difference ◽  
Circular Axis ◽  
Mutual Induction

In their useful compendium of "Formulæ and Tables for the Calculation of Mutual and Self-Inductance," Rosa And Cohen remark upon a small discrepancy in the formulæ given by myself and by M. Wien for the self-induction of a coil of circular cross-section over which the current is uniformly distributed . With omission of n , representative of the number of windings, my formula was L = 4 πa [ log 8 a / ρ - 7/4 + ρ 2 /8 a 2 (log 8 a / ρ + 1/3) ], (1) where ρ is the radius of the section and a that of the circular axis. The first two terms were given long before by Kirchhoff. In place of the fourth term within the bracket, viz., +1/24 ρ 2 / a 2 , Wien found -·0083 ρ 2 / a 2 . In either case a correction would be necessary in practice to take account of the space occupied by the insulation. Without, so far as I see, giving a reason, Rosa and Cohen express a preference for Wien's number. The difference is of no great importance, but I have thought it worth while to repeat the calculation and I obtain the same result as in 1881. A confirmation after 30 years, and without reference to notes, is perhaps almost as good as if it were independent. I propose to exhibit the main steps of the calculation and to make extension to some related problems. The starting point is the expression given by Maxwell for the mutual induction M between two neighbouring co-axial circuits. For the present purpose this requires transformation, so as to express the inductance in terms of the situation of the elementary circuits relatively to the circular axis. In the figure, O is the centre of the circular axis, A the centre of a section B through the axis of symmetry, and the position of any point P of the section is given by polar co-ordinates relatively to A, viz.

Looking for the Self in Psychiatry: Perils and Promises of Phenomenology–Neuroscience Partnership in Schizophrenia Research

2017 ◽  
Author(s):  
Şerife Tekin
Keyword(s):  
Phenomenological Approach ◽  
The Self ◽  
Psychiatric Research ◽  
Research Paradigm ◽  
Research Programs ◽  
Starting Point ◽  
Alternative Research

Psychiatric research on schizophrenia is currently undergoing a period of extraordinary science, with many alternative research programs investigating the illness using different assumptions and methodologies. As the struggles the DSM-led research faces are now “more generally recognized as such by the profession,” trust in the dominant DSM-led research paradigm is shaken, and “numerous partial solutions to the problem” are made available (Kuhn 1962, 82-83). I use philosophical tools in this chapter to evaluate one of these alternative research approaches that I call “phenomenology-neuroscience partnership” (PNP). In part II, I lay out the phenomenological approach to schizophrenia that is critical of the DSM-led research. In part III, I focus on the phenomenology-neuroscience partnership (PNP) that takes this phenomenological approach as a starting point to investigate schizophrenia, and address its shortcomings. In part IV, I conclude by pointing out the strengths of the PNP and offer prescriptions for its improvement.

Sign in / Sign up

Export Citation Format

Share Document