An overall assessment - is it worth it?

Tax reform ; Income tax ; Corporations - Taxation

Instances and connectors : issues for a second generation process language

This work is supported by UK EPSRC grants GR/L34433 and GR/L32699Over the past decade a variety of process languages have been defined, used and evaluated. It is now possible to consider second generation languages based on this experience. Rather than develop a second generation wish list this position paper explores two issues: instances and connectors. Instances relate to the relationship between a process model as a description and the, possibly multiple, enacting instances which are created from it. Connectors refers to the issue of concurrency control and achieving a higher level of abstraction in how parts of a model interact. We believe that these issues are key to developing systems which can effectively support business processes, and that they have not received sufficient attention within the process modelling community. Through exploring these issues we also illustrate our approach to designing a second generation process language.Postprin

Effects of Late Gestation Supplementation, Synchronization, and Creep Feeding in a Spring Calving Beef Herd in the Nebraska Sandhills

Supplementation during winter grazing increased cow BW and BCS but had no effect on reproduction or calf performance, thus increasing production costs without increasing returns. Using a CIDR for estrus synchronization in a herd with existing acceptable reproductive performance did not increase cow pregnancy rate or advance calving date. Feeding creep feed to calves is an effective means of increasing weaning BW which resulted in increased live and carcass weight. Under the conditions of this study, when additional feed and price slide for heavier calves was considered, feeding creep feed did not result in added profits

Leukotriene antagonists as first-line or add-on asthma controller therapy

Most randomized trials of treatment for asthma study highly selected patients under idealized conditions. METHODS: We conducted two parallel, multicenter, pragmatic trials to evaluate the real-world effectiveness of a leukotriene-receptor antagonist (LTRA) as compared with either an inhaled glucocorticoid for first-line asthma-controller therapy or a long-acting beta(2)-agonist (LABA) as add-on therapy in patients already receiving inhaled glucocorticoid therapy. Eligible primary care patients 12 to 80 years of age had impaired asthma-related quality of life (Mini Asthma Quality of Life Questionnaire [MiniAQLQ] score =6) or inadequate asthma control (Asthma Control Questionnaire [ACQ] score =1). We randomly assigned patients to 2 years of open-label therapy, under the care of their usual physician, with LTRA (148 patients) or an inhaled glucocorticoid (158 patients) in the first-line controller therapy trial and LTRA (170 patients) or LABA (182 patients) added to an inhaled glucocorticoid in the add-on therapy trial. RESULTS: Mean MiniAQLQ scores increased by 0.8 to 1.0 point over a period of 2 years in both trials. At 2 months, differences in the MiniAQLQ scores between the two treatment groups met our definition of equivalence (95% confidence interval [CI] for an adjusted mean difference, -0.3 to 0.3). At 2 years, mean MiniAQLQ scores approached equivalence, with an adjusted mean difference between treatment groups of -0.11 (95% CI, -0.35 to 0.13) in the first-line controller therapy trial and of -0.11 (95% CI, -0.32 to 0.11) in the add-on therapy trial. Exacerbation rates and ACQ scores did not differ significantly between the two groups. CONCLUSIONS: Study results at 2 months suggest that LTRA was equivalent to an inhaled glucocorticoid as first-line controller therapy and to LABA as add-on therapy for diverse primary care patients. Equivalence was not proved at 2 years. The interpretation of results of pragmatic research may be limited by the crossover between treatment groups and lack of a placebo group

A PUBLIC FINANCE ÉS A FINANZWISSENSCHAFT HAGYOMÁNYAINAK ÖSSZEVETÉSE II.

A tanulmány a fiskális elmélet két hagyományát veti össze: az egyik az angol nyelvű irodalomhoz köthető public finance, a másik pedig a német Finanzwissenschaft. Az összehasonlításra három fő témakörben kerül sor: (1) a közjavak és közösségi igények, avagy miért van szükség közszolgáltatásokra; (2) a bevételek forrásai és az adóalap eszméje; valamint (3) az adózási méltányosság és a disztributív igazságosság a fiskális rendszerben. Ezek természetesen csak „mintadarabok”, az egyéb kérdéseket, mint az államadósság szerepe és a stabilizáció, most mellőzi a szerző, sőt a két hagyományról átfogó képet is csak érintőlegesen nyújt. Mindazonáltal egyes lényegi különbségek nyilvánvalóvá válnak. A tanulmányt három részben közöljük, az első részt a 2. évfolyam 3. szám tartalmazta. Ez a második rész a jó adórendszer témakörét vizsgálja