The EU Consolidated Income Tax Revisited

This article reviews the main technical and policy problems which the implementation of two formats of comprehensive solutions, discussed in the recent report by the Commission on ‘Company Taxation in the Internal market’ would require. Both approaches imply the consolidation within the EU of net profits, but diverge as regards the competence to fix the rate. The paper also suggests some variants to these two basic models.

Het meten van concentratie in (luchtvaart)netwerken : een analyse van verschillende indices

This paper analyzes to what extent different indices are able to measure the concentration in air transport networks. First, we illustrate the theoretical characteristics of the concentration ratio, Herfindahl-Hirschman index, network concentration index and Theilindex by applying these to socalled toy networks with known parameters. Second, the practical applicability of these indices is assessed by calculating them for three domestic airline networks (France, Germany and the United States). The dimensions of the concentration in each of these three networks as a proxy for the city systems are intuitively clear so that the results provide us with an appropriate touchstone for assessing the advantages and drawbacks of each of the indices. Based on the analyses of both the ideal-typical and the actually existing networks, the main implications for future research on concentration indices are discussed

Development and clinical evaluation of laser-sintered ankle foot orthoses

Ankle foot orthoses (AFOs) are traditionally manufactured using vacuum thermoforming as shaping technology. Additive manufacturing has the potential to disruptively change the way these orthopaedic devices are produced. In this study, AFOs are developed which are virtually designed and produced with laser sintering as shaping technology. The mechanical and clinical performances of these laser-sintered AFOs are compared with traditionally manufactured AFO by asking seven patients (both children and adults) to walk with each type of AFO

Theoretisch kader

Dit hoofdstuk behandelt de theoretische perspectieven die in dit onderzoek centraal staan. In paragraaf 3.1 wordt de theoretische achtergrond geschetst. In paragraaf 3.2 wordt ingegaan op het perspectief van de institutioneel-economische benadering. De context van onderhavig onderzoek kent een hoge mate van institutionalisering: de sterk gereguleerde woningmarkt enerzijds en de stringente wet- en regelgeving voor woningcorporaties als maatschappelijke onderneming anderzijds. Als gevolg van deze institutionalisering zijn met name woningcorporaties en de overheid belangrijke actoren die in de huidige situatie veel invloed hebben op de woningmarkt en de stedelijke vernieuwing. In paragraaf 3.3 wordt ingegaan op het andere perspectief dat centraal staat in dit onderzoek: de benadering van de zogenoemde ‘common-pool resources’, ofwel publiek goed. Vanuit de bijzondere rol van woningcorporaties als maatschappelijke onderneming pakken zij het probleem op van kwetsbare wijken in bestaand stedelijk gebied, waarin voorheen publiek werd ingegrepen. In het gedachtengoed van Ostrom (1990) kan het maatschappelijke probleem van de leefbaarheid in stedelijke vernieuwingswijken beschouwd worden als een ‘urban commons’ probleem, waarvoor een interventie gewenst is. Vanuit deze theoretische perspectieven is gekozen voor het zogenoemde Institutional Analysis and Development (IAD) framework van Elinor Ostrom als denkkader voor dit onderzoek, op basis waarvan de analyse van de onderzoeksresultaten plaatsvindt. In paragraaf 3.4 wordt het IAD framework nader toegelicht. Tot slot wordt in paragraaf 3.5 een korte samenvatting van het theoretische kader gegeven

Current practice of preconception care by primary caregivers in the Netherlands

Objectives: Over the past decade the value of preconception care (PCC) consultations has been acknowledged. Investments have been made to promote delivery and uptake of PCC consultations in the Dutch primary care setting. We assessed current activities, perceptions and prerequisites for delivery of PCC in primary care. Methods: A questionnaire was compiled and distributed by mail or e-mail among 1682 general practitioners (GPs) and 746 midwives in the Netherlands between 2013 and 2014. Results: The questionnaire was completed by 449 GPs and 250 midwives. While GPs and midwives were frequently asked about preconception risks, explicit requests by patients for a PCC consultation were less frequent. Although caregivers gave information on preconception risk factors, only a minority recommended PCC in the form of a dedicated consultation. Such consultations occurred infrequently. Risk factor assessment varied between GPs

Inter‐relationships of functional status in cerebral palsy: analyzing gross motor function, manual ability, and communication function classification systems in children

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/92118/1/j.1469-8749.2012.04312.x.pd

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness

In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies