Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 67 for “"CFC"”.
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Skattaréttur : CFC reglur á Íslandi
… Með breytingunum voru innleiddar svokallaðar CFC reglur sem eru m.a. notaðar af nágrannalöndum okkar og var í því skyni litið til framkvæmdar í Noregi og Danmörku. CFC reglurnar taka á skattasniðgöngu í lágskattaríkjum og fela það í sér að einstaklingur sem hefur heimilisfesti í ríki sem hefur …
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Making Germany’s CFC Rules Effective Again: A Comparative Analysis to Spain’s and UK’s CFC Rules to Find the Best ATAD Compliant Approaches Provided in the OECD/G20’s Report on Designing Effective CFC Rules
… interponga una sociedad extranjera controlada (CFC) para aplazar o evadir impuestos. Sin embargo, la transparencia fiscal internacional alemana plantea numerosos problemas. Las cuestiones claves se relacionan con el control, el bajo nivel de impuestos y la lista positiva. En general, la …
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Comparative Life Cycle Assessment of CFC-replacement Compounds in Different Technical Applications
Aim of the present project is to compare the results of the widely used concept of life cycle assessments (LCA) with those obtained by Discrete Mathematics. Mobile air conditioning (A/C) systems in passenger cars are chosen as an example for technical application of refrigerants. The environmental …
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Spatial-Longitudinal Bent-Cable Model with an Application to Atmospheric CFC Data
… application to atmospheric chlorofluorocarbon (CFC) data. We also present a simulation study to demonstrate the performance of our proposed methodology. Although we have tailored our work for the CFC data, our modelling framework may be applicable to a wide variety of other situations across the …
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Determinantes de punibilidade nos processos administrativos de fiscalização no âmbito do Sistema CFC/CRCs
… the determinants of punishability within the CFC/CRCs System by mapping the sanctions applied in administrative supervision processes and relating the assessment criteria of these sanctions to the ethical and professional practices specified by the legislation. To this end, the study adopted …
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Hvernig hafa ríki útfært CFC reglur í ljósi BEPS aðgerðaráætlunar OECD? Samanburður á löggjöf Íslands og Bandaríkjanna
… misst af háum fjárhæðum í formi skattgreiðslna. CFC reglur hafa ásamt öðrum reglum reynst gagnlegar til þess að koma í veg fyrir skattasniðgöngu. Í ritgerðinni verður farið ítarlega yfir tillögur OECD varðandi CFC reglur eins og þær eru settar fram í BEPS aðgerðaráætluninni. BEPS stendur fyrir …
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Raunveruleg atvinnustarfsemi og CFC-reglur í íslenskum tekjuskattslögum: Samspil EES-réttar, fjórfrelsis og OECD-viðmiða um efnahagslegt inntak
… tveir dómar setja þær grunnkröfur sem gilda um CFC-reglur í EES-rétti, þá að þær megi einungis taka til málamyndagerninga, skattaðili verður að fá tækifæri til þess að leggja fram sönnun um raunverulega atvinnustarfsemi og að beiting reglnanna verði að uppfylla meðalhófsregluna. Í fjórða lagi er …
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Universidade e mercado de trabalho: desempenho histórico de formandos em ciências contábeis no exame de suficiência do CFC
The preparation to ingress at job market, normally, make part people life, especially young people. In this context, the university have a relevant function, since this represents an institution that offers to the future professionals the minimum knowledge to obtain job vacancy in the Market in …
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The consideration of future consequences: scale dimensionality and domain specificity
The Consideration of Future Consequences (CFC) is an individual difference construct describing the extent to which individuals consider the immediate versus future outcomes of present-day behaviour, and the extent to which they are influenced by these potential outcomes. The construct is measured …
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Assessment of the purpose of South Africa's controlled foreign company rules
Controlled foreign company (CFC) rules are anti-avoidance provisions designed to deter taxpayers from shifting their capital (and resultant income) to low-tax jurisdictions. Adoption of these rules in South Africa coincided with the relaxation of exchange control laws which opened up borders to …
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The municipal solid waste landfill as a source of Montreal Protocol-restricted halocarbons in the United States and United Kingdom
… the first known observation-based estimates of CFC-12, CFC-11,CFC-113, and CH3CCl3 emissions in the United States (US) and United Kingdom (UK) from municipal solid waste (MSW) landfills. With several hundred MSW landfills in both the US and UK, estimating emissions of MPGs from landfills …
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Adoptively transferred maternal colostral cells impact immune status and development in dairy calves
… whole colostrum (WC) or cell-free colostrum (CFC) at birth. During the first month of life, calves fed CFC had decreased numbers of CD4+ T cells when compared to WC-fed calves. However, CFC-fed calves had a greater percentage of monocytes during the first month of life. To determine the …
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Constraining North Atlantic circulation with transient tracer observations
… and sparse data coverage. Comparison of CFC, tritium, temperature and salinity (T-S) observations with model results in the North Atlantic shows that regions of important model-data disagreements in the transient tracer fields can also be readily identified in the T-S distributions. In …
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Impact of adult hippocampal neurogenesis on behavior
… especially contextual fear conditioning (CFC), is debated. Several studies demonstrated that blocking adult hippocampal neurogenesis in rodents impairs CFC, while several other studies failed to observe impairment. We sought to determine whether different CFC methods vary in their …
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Filogeografia de espécies de Cercospora associadas ao crestamento foliar e a mancha púrpura da soja
… associadas ao Crestamento Foliar de Cercospora (CFC) e Mancha Púrpura da Semente (MPS) na soja parece ser historicamente subestimada. Neste trabalho, foram montados bancos de dados moleculares concatenados de sete genes nucleares e um mitocondrial, com sequências de 30 isolados fúngicos …
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Constraining the North Atlantic circulation with transient tracer observations
… and sparse data coverage. Comparison of CFC, tritium, temperature and salinity (T-S) observations with model results in the North Atlantic shows that regions of important model-data disagreements in the transient tracer fields can also be readily identified in the T-S distributions. In …
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First steps toward the construction of a channel cell for electrochemical studies under hydrothermal conditions
The high-T,p channel flow cell (HT-CFC) for electrochemical studies under hydrothermal conditions would allow to investigate at a fundamental level the interaction between new materials and media conditions such those found in modern power plants, industrial processes, and geochemistry. A first CFC …
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The electrical and mechanical properties of structural adhesives
The developing use of carbon fibre composite(CFC) material in aerospace applications, due to its high specific strength and stiffness has brought an urgent need to revise engineering techniques that are based predominantly on metals. High performance structural adhesives are used to bond CFC panels …
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A study of North Atlantic ventilation using transient tracers
… tritium 3H), 3He, and the chlorofluorocarbons (CFCs) can be used to constrain the time-scales of the major ventilation pathways for an ocean basin such as the North Atlantic. I present a new global model function, developed from a factor analysis of the WMO/IAEA data set, for predicting the …
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Nonprofit Market Structure and Its Consequences
… the context of the Combined Federal Campaign (CFC). I find that the nonprofit boom has not increased donations to nonprofit organizations. Since a fixed amount of charitable resources is split among more organizations, the average nonprofit receives less funding as the number of organizations …
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