scholarly journals The Flow of Dividends to the Seller: Customs Valuation Methodology

2021 ◽  
Vol 13 (3) ◽  
pp. 104-115
Author(s):  
Alexey A. Artemiev ◽  

The article is devoted to customs valuation methodology for foreign trade transactions run between related parties. It is proven that, in the conditions of a wide range of transfer pricing transactions, the actual sense of all costs and expenses of the buyer is vital. The study shows that, in determining the customs value, analysis of the business model in total, of the relationship between the parties, and of the real economic sense of various expenses is a must. Proposals for methodological approaches to customs valuation are developed and offered.

2021 ◽  
Vol 11 (4) ◽  
pp. 1362-1387
Author(s):  
Hessam Ghamari ◽  
Nasrin Golshany ◽  
Parastou NaghibiRad ◽  
Farzaneh Behzadi

Research on the relationship between architecture and neuroscience has increased in number and significance since the 1990s. Although a growing number of studies revolve around this field of research, there are very limited studies that have reviewed and assessed the field and there is a gap in the literature to address the overall analysis of neuroarchitecture literature and its evolution. Additionally, neuroarchitecture literature is now challenging to manage because of its multidisciplinary scope and wide range spread within different themes and journals. The primary aim of this study is to present a bibliometric analysis of three decades of research on neuroarchitecture. This provides an overall picture of the field and its research landscape. Two hundred and ninety-five publications were included in the final database of the study after screening processes. Next, a science mapping tool, VOSviewer, was utilized to detect major topics as well as influential authors, countries, publications, and prominent journals using different network analysis techniques such as term co-citation, term co-occurrence, and bibliographic coupling. Next, a similar co-occurrence analysis was conducted to identify the major themes and the evolution of the intellectual basis of the field. SciMAT was also used to detect how the intellectual base of the knowledge in the field has evolved over time. It also assisted to identify the major themes that have contributed to this evolution. The results show that this field has initially been mainly focused on few themes but has later become more diversified to acknowledge the multi-faceted characteristics of neuroarchitecture; over time, the intellectual base of the field of neuroarchitecture started to grow, particularly from 2016. Major progress in the development of theoretical and methodological approaches has been achieved and there has been a paradigm shift toward major keywords in neuroarchitecture such as EEG, fMRI, and virtual reality.


2020 ◽  
Author(s):  
Florian Ulrich Jehn ◽  
Lutz Breuer ◽  
Philipp Kraft ◽  
Konrad Bestian ◽  
Tobias Houska

<p>Hydrology and especially hydrological models often treat catchments as if they were leaky buckets. But, do we find such catchments in the real world or is this just a convenient simplification? Moreover, if we find them, what attributes allow these catchments to show such a simple behavior? To study this, we look at time series of 27 years for 90 catchments in Hesse, Germany, which includes droughts and years of abundant precipitation. In addition, the state Hesse provides a wide range of catchment attributes like geology, soils and land use, while still having a relatively similar climate. Using discharge, evapotranspiration and precipitation, we calculate the cumulative storage change for all years separately and use it as a proxy for the storage. We group the 90 catchments by the complexity of their storage-discharge relationship, which we define as how good the relationship can be modelled by an exponential function. We find that climate and physical attributes of the catchments seem to have similar influence on the overall complexity of the storage-discharge relationship. However, we could also identify catchments that depict consistent behavior, mostly independent of climate. Those catchments either behave always complex or always simple in all the years considered. They differ in their permeability, conductivity, geology, soil and to a lesser extent their shape. We show that bucket like catchments exist in the real world and that they can be found by looking for oval catchments with good permeability in regions of igneous geology and clay silt soil texture.</p>


2008 ◽  
pp. 61-76
Author(s):  
A. Porshakov ◽  
A. Ponomarenko

The role of monetary factor in generating inflationary processes in Russia has stimulated various debates in social and scientific circles for a relatively long time. The authors show that identification of the specificity of relationship between money and inflation requires a complex approach based on statistical modeling and involving a wide range of indicators relevant for the price changes in the economy. As a result a model of inflation for Russia implying the decomposition of inflation dynamics into demand-side and supply-side factors is suggested. The main conclusion drawn is that during the recent years the volume of inflationary pressures in the Russian economy has been determined by the deviation of money supply from money demand, rather than by money supply alone. At the same time, monetary factor has a long-run spread over time impact on inflation.


Derrida Today ◽  
2008 ◽  
Vol 1 (1) ◽  
pp. 131-133
Author(s):  
Gary Banham

This book promises a ‘radical reappraisal’ (Kates 2005, xv) of Derrida, concentrating particularly on the relationship of Derrida to philosophy, one of the most vexed questions in the reception of his work. The aim of the book is to provide the grounds for this reappraisal through a reinterpretation in particular of two of the major works Derrida published in 1967: Speech and Phenomena and Of Grammatology. However the study of the development of Derrida's work is the real achievement of the book as Kates discusses major works dating from the 1954 study of genesis in Husserl's phenomenology through to the essays on Levinas and Foucault in the early 1960's as part of his story of how Derrida arrived at the writing of the two major works from 1967.


Author(s):  
Tom Phillips

This volume addresses issues central to the study of ancient Greek performance culture: the role played by music in performed poetry; the ancients’ understanding of the relationship between music, poetry, and performance; and music’s relation to other areas of ancient intellectual life. This chapter comprises a brief discussion of the evidential difficulties involved in attempting to appreciate the effects created by ancient Greek music in conjunction with poetic texts. Some contemporary methodological approaches are canvassed as aids to this attempt, and an overview is provided of the chapters that make up the volume.


The recycling and reuse of materials and objects were extensive in the past, but have rarely been embedded into models of the economy; even more rarely has any attempt been made to assess the scale of these practices. Recent developments, including the use of large datasets, computational modelling, and high-resolution analytical chemistry, are increasingly offering the means to reconstruct recycling and reuse, and even to approach the thorny matter of quantification. Growing scholarly interest in the topic has also led to an increasing recognition of these practices from those employing more traditional methodological approaches, which are sometimes coupled with innovative archaeological theory. Thanks to these efforts, it has been possible for the first time in this volume to draw together archaeological case studies on the recycling and reuse of a wide range of materials, from papyri and textiles, to amphorae, metals and glass, building materials and statuary. Recycling and reuse occur at a range of site types, and often in contexts which cross-cut material categories, or move from one object category to another. The volume focuses principally on the Roman Imperial and late antique world, over a broad geographical span ranging from Britain to North Africa and the East Mediterranean. Last, but not least, the volume is unique in focusing upon these activities as a part of the status quo, and not just as a response to crisis.


2021 ◽  
Vol 13 (13) ◽  
pp. 7379
Author(s):  
Chao Wu ◽  
Shuling Liang ◽  
Weijiong Wu ◽  
Yuxiang Hong

Green residence is the future of urban development, it is also an attempt to implement the green business model in the residential business field. The key to the success of a green business model is that a wide range of customers can accept its green value proposition and react to it through their purchase decisions. This study aims to develop a theory of a planned behavior (TPB) research model to predict individuals’ intention to purchase green residence. This study took steel structure residence as an example, which was widely recognized as one emerging type of green residence. The samples were selected in Baotou city of Inner Mongolia, P.R. China. Data analysis was performed using the structural equation modeling (SEM) with data obtained from a survey of 208 respondents using SPSS19.0 and AMOS17.0. The results found that the individuals’ intention to purchase green residence was significantly affected by attitude, subjective norm, and perceived behavioral control. Moreover, the empirical evidence showed that these influences differed between different gender groups. Specifically, women responders had a stronger effect on the path attitude impact on purchase intention than men. These findings can provide implications for practicing the green business model of real estate enterprise.


2021 ◽  
Vol 11 (11) ◽  
pp. 5067
Author(s):  
Paulo Veloso Gomes ◽  
António Marques ◽  
João Donga ◽  
Catarina Sá ◽  
António Correia ◽  
...  

The interactivity of an immersive environment comes up from the relationship that is established between the user and the system. This relationship results in a set of data exchanges between human and technological actors. The real-time biofeedback devices allow to collect in real time the biodata generated by the user during the exhibition. The analysis, processing and conversion of these biodata into multimodal data allows to relate the stimuli with the emotions they trigger. This work describes an adaptive model for biofeedback data flows management used in the design of interactive immersive systems. The use of an affective algorithm allows to identify the types of emotions felt by the user and the respective intensities. The mapping between stimuli and emotions creates a set of biodata that can be used as elements of interaction that will readjust the stimuli generated by the system. The real-time interaction generated by the evolution of the user’s emotional state and the stimuli generated by the system allows him to adapt attitudes and behaviors to the situations he faces.


2021 ◽  
Vol 43 (1) ◽  
pp. 1-79
Author(s):  
Colin S. Gordon

Effect systems are lightweight extensions to type systems that can verify a wide range of important properties with modest developer burden. But our general understanding of effect systems is limited primarily to systems where the order of effects is irrelevant. Understanding such systems in terms of a semilattice of effects grounds understanding of the essential issues and provides guidance when designing new effect systems. By contrast, sequential effect systems—where the order of effects is important—lack an established algebraic structure on effects. We present an abstract polymorphic effect system parameterized by an effect quantale—an algebraic structure with well-defined properties that can model the effects of a range of existing sequential effect systems. We define effect quantales, derive useful properties, and show how they cleanly model a variety of known sequential effect systems. We show that for most effect quantales, there is an induced notion of iterating a sequential effect; that for systems we consider the derived iteration agrees with the manually designed iteration operators in prior work; and that this induced notion of iteration is as precise as possible when defined. We also position effect quantales with respect to work on categorical semantics for sequential effect systems, clarifying the distinctions between these systems and our own in the course of giving a thorough survey of these frameworks. Our derived iteration construct should generalize to these semantic structures, addressing limitations of that work. Finally, we consider the relationship between sequential effects and Kleene Algebras, where the latter may be used as instances of the former.


Extremes ◽  
2021 ◽  
Author(s):  
Laura Fee Schneider ◽  
Andrea Krajina ◽  
Tatyana Krivobokova

AbstractThreshold selection plays a key role in various aspects of statistical inference of rare events. In this work, two new threshold selection methods are introduced. The first approach measures the fit of the exponential approximation above a threshold and achieves good performance in small samples. The second method smoothly estimates the asymptotic mean squared error of the Hill estimator and performs consistently well over a wide range of processes. Both methods are analyzed theoretically, compared to existing procedures in an extensive simulation study and applied to a dataset of financial losses, where the underlying extreme value index is assumed to vary over time.


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