scholarly journals Tax Administration

2020 ◽  
Vol 20 (001) ◽  
Author(s):  
John Brondolo ◽  
Joshua Aslett ◽  
Andja Komso

This technical note and manual (TNM) addresses the following questions: What is a business continuity plan (BCP) and what are its main components? What are a BCP’s key design considerations for an epidemic? What are the organizational and management arrangements for a BCP? How does a BCP maintain a tax agency’s critical functions during an epidemic? and How does a tax agency keep its BCP current and ready for deployment?

Author(s):  
Iman Askar Hawi

  Purpose: This study is intended to improve the Sustainability performance in the Al- Fayha / Basra branch Ready Construction Co limited relationship between the strategy of risk management and requirements of the business continuity and investigation of the findings. Methodology: Making up a conceptual model of the business continuity tracks flow in the Al- Fayha / Basra branch Ready Construction Co limited The model is based on the interactive relationship between the risk management and requirements of the business continuity of Some help was available quantitative methods, relying on a combination of descriptive and quantitative approaches, in order for the accuracy of the results. results: the Al- Fayha / Basra branch Ready Construction Co limited been the subject matter of the research. It lacks the conceptual pattern that systemizes , integrates and directs its main components towards a comprehensive improvement of the company. In addition it requires relative interest in the strategic role of the strategy of risk management and its dual effects on both the business continuity and the Sustainability performance of the Company. The main recommendations were to identify the risks that affect the business continuity of the company, to control them in order to achieve full response to all business continuity requirements.    


Author(s):  
Karsten Kusterer ◽  
René Braun ◽  
Norbert Moritz ◽  
Takao Sugimoto ◽  
Kazuhiko Tanimura ◽  
...  

Concentrating Solar Power (CSP) plants often use Rankine cycles operated with water/steam as energy conversion cycles. Since the solar central receiver technology could provide receiver fluid outlet temperatures higher than 900°C, open and closed gas turbine technologies become a promising alternative. Closed solar Brayton cycles operating with appropriate fluids can reach similar or higher thermal efficiencies than water/steam Rankine cycles but have the advantage of less consumption of fresh water. This paper presents the results of a comparative thermodynamic and process study of closed solar thermal Brayton cycles operated with Helium or Argon as working fluids. The main components of the cycles are two axial compressors with an intercooler, a recuperator and one axial turbine. The solar heat is fed in by a central receiver technology. It is assumed that the transferred heat to the cycles is constant and the turbine inlet temperature is 900°C. A first one-dimensional design approach for both cycles is performed based on the results of the thermodynamic considerations. The major parameters like stage types, number of stages, rotational speed, etc. are determined and discussed. The thermodynamic and process investigation results for the described closed Brayton cycles show that thermal efficiencies over 46% can be established for both fluids. The design considerations show that both cycles are feasible, but with respect to design dimensions the Argon based cycle can be built up with fewer stages and more compact, if compared to the Helium cycle.


Author(s):  
H. Engelhardt ◽  
R. Guckenberger ◽  
W. Baumeister

Bacterial photosynthetic membranes contain, apart from lipids and electron transport components, reaction centre (RC) and light harvesting (LH) polypeptides as the main components. The RC-LH complexes in Rhodopseudomonas viridis membranes are known since quite seme time to form a hexagonal lattice structure in vivo; hence this membrane attracted the particular attention of electron microscopists. Contrary to previous claims in the literature we found, however, that 2-D periodically organized photosynthetic membranes are not a unique feature of Rhodopseudomonas viridis. At least five bacterial species, all bacteriophyll b - containing, possess membranes with the RC-LH complexes regularly arrayed. All these membranes appear to have a similar lattice structure and fine-morphology. The lattice spacings of the Ectothiorhodospira haloohloris, Ectothiorhodospira abdelmalekii and Rhodopseudomonas viridis membranes are close to 13 nm, those of Thiocapsa pfennigii and Rhodopseudomonas sulfoviridis are slightly smaller (∼12.5 nm).


Author(s):  
C. Wolpers ◽  
R. Blaschke

Scanning microscopy was used to study the surface of human gallstones and the surface of fractures. The specimens were obtained by operation, washed with water, dried at room temperature and shadowcasted with carbon and aluminum. Most of the specimens belong to patients from a series of X-ray follow-up study, examined during the last twenty years. So it was possible to evaluate approximately the age of these gallstones and to get information on the intensity of growing and solving.Cholesterol, a group of bile pigment substances and different salts of calcium, are the main components of human gallstones. By X-ray diffraction technique, infra-red spectroscopy and by chemical analysis it was demonstrated that all three components can be found in any gallstone. In the presence of water cholesterol crystallizes in pane-like plates of the triclinic crystal system.


Author(s):  
W. J. Abramson ◽  
H. W. Estry ◽  
L. F. Allard

LaB6 emitters are becoming increasingly popular as direct replacements for tungsten filaments in the electron guns of modern electron-beam instruments. These emitters offer order of magnitude increases in beam brightness, and, with appropriate care in operation, a corresponding increase in source lifetime. They are, however, an order of magnitude more expensive, and may be easily damaged (by improper vacuum conditions and thermal shock) during saturation/desaturation operations. These operations typically require several minutes of an operator's attention, which becomes tedious and subject to error, particularly since the emitter must be cooled during sample exchanges to minimize damage from random vacuum excursions. We have designed a control system for LaBg emitters which relieves the operator of the necessity for manually controlling the emitter power, minimizes the danger of accidental improper operation, and makes the use of these emitters routine on multi-user instruments.Figure 1 is a block schematic of the main components of the control system, and Figure 2 shows the control box.


Author(s):  
Emil Bernstein

An interesting method for examining structures in g. pig skin has been developed. By modifying an existing technique for splitting skin into its two main components—epidermis and dermis—we can in effect create new surfaces which can be examined with the scanning electron microscope (SEM). Although this method is not offered as a complete substitute for sectioning, it provides the investigator with a means for examining certain structures such as hair follicles and glands intact. The great depth of field of the SEM complements the technique so that a very “realistic” picture of the organ is obtained.


Author(s):  
S.D. Smith ◽  
R.J. Spontak ◽  
D.H. Melik ◽  
S.M. Buehler ◽  
K.M. Kerr ◽  
...  

When blended together, homopolymers A and B will normally macrophase-separate into relatively large (≫1 μm) A-rich and B-rich phases, between which exists poor interfacial adhesion, due to a low entropy of mixing. The size scale of phase separation in such a blend can be reduced, and the extent of interfacial A-B contact and entanglement enhanced, via addition of an emulsifying agent such as an AB diblock copolymer. Diblock copolymers consist of a long sequence of A monomers covalently bonded to a long sequence of B monomers. These materials are surface-active and decrease interfacial tension between immiscible phases much in the same way as do small-molecule surfactants. Previous studies have clearly demonstrated the utility of block copolymers in compatibilizing homopolymer blends and enhancing blend properties such as fracture toughness. It is now recognized that optimization of emulsified ternary blends relies upon design considerations such as sufficient block penetration into a macrophase (to avoid block slip) and prevention of a copolymer multilayer at the A-B interface (to avoid intralayer failure).


Author(s):  
Y. Harada ◽  
K. Tsuno ◽  
Y. Arai

Magnetic objective lenses, from the point of view of pole piece geometry, can he roughly classified into two types, viz., symmetrical and asymmetrical. In the case of the former, the optical properties have been calculated by several authors1-3) and the results would appear to suggest that, in order to reduce the spherical and chromatic aberration coefficients, Cs and Cc, it is necessary to decrease the half-width value of the axial field distribution and to increase the peak flux density. The expressions for either minimum Cs or minimum Cc were presented in the form of ‘universal’ curves by Mulvey and Wallington4).


2012 ◽  
Vol 21 (1) ◽  
pp. 11-16 ◽  
Author(s):  
Susan Fager ◽  
Tom Jakobs ◽  
David Beukelman ◽  
Tricia Ternus ◽  
Haylee Schley

Abstract This article summarizes the design and evaluation of a new augmentative and alternative communication (AAC) interface strategy for people with complex communication needs and severe physical limitations. This strategy combines typing, gesture recognition, and word prediction to input text into AAC software using touchscreen or head movement tracking access methods. Eight individuals with movement limitations due to spinal cord injury, amyotrophic lateral sclerosis, polio, and Guillain Barre syndrome participated in the evaluation of the prototype technology using a head-tracking device. Fourteen typical individuals participated in the evaluation of the prototype using a touchscreen.


1998 ◽  
Vol 47 (3) ◽  
pp. 153-160
Author(s):  
Wang ◽  
Park ◽  
Kang ◽  
Oh
Keyword(s):  

Sign in / Sign up

Export Citation Format

Share Document