Suchergebnisse

Dalian used to have a very favorable modal split (for public transport) and had the honor of being an environmentally friendly city among its peers in China only a few years ago. However, momentous and when it comes to sustainability rather deleterious is evolving in the past five years or so: automobiles have flooded the city along with car-friendly policies being promulgated at both the central and local levels of government. Consequently, the market share of public transport has been substantially eroded since then. Apart from the rapid motorization that weakened Dalian's position as a green city, another factor fueling the downward trend of transit attractiveness has been the growing fragmentation in transit services. Given the fact that the motorization process is irreversible and restricting car purchase and use is unlikely to work out in China, if something needs to be done to maintain Dalian as a clean and comfortable living habitat, then lifting the fragmentation in the transit system is the only way to do this. Therefore, this paper explores where the fragmentation originates, and how it can be counteracted. A mathematical model is thus built to test the effectiveness of reducing fragmentation in improving transit service. And the results show that the modal split after system integration is going to tilt more strongly towards transit, while for service quality levels for users cannot expect much improvement. These modeling results have significant implications for the future public transport administration in Dalian.

Divorce, although a statistical norm, is a developmental trauma to the children involved. This article looks at the two‐camp emotional environment of a divorcing family and its effect on the formation of a child's identity. By examining developmental ages, chosen according to divorce research, the author attempts to show how the interspouse emotional cathexes negatively affect a child's sense of self in ways specific to the child's age at the divorce.

In the 1990s, the financial press has frequently announced corporate spin-offs and split-offs. Financial accounting textbooks, though, contain little or no coverage of spin-offs, split-offs and other types of divestitures. This paper discusses the reasons for divestitures, identifies four types of divestitures, describes the characteristics and common conditions associated with each type, reviews the accounting standards and federal income tax rules and regulations pertaining to each type, illustrates the application of the accounting standards for each type and discusses the potential impact of these accounting standards and tax rules and regulations on a corporation's choice of one type of divestiture over another. As such, this paper may be used as a supplement in an upper-division financial accounting course.

The rise (and fall?) of the profit split method / Guglielmo Maisto -- History and evolution of the profit split method in the OECD guidelines / Paolo Valerio Barbantini -- The new guidance of chapter I of the OECD guidelines / Xaver Ditz -- The BEPS action plan and updating the OECD guidance on profit splits method / Andrew Hickman -- When is a transactional profit split method the most appropriate method? / Caroline Silberztein -- Application of the profit split method / Harlow Higinbotham & Vladimir Starkov -- Administrative approaches to profit split method / Bruno Gibert & Celine Pasquier -- Potential state aid exposure in case of tax rulings based on the profit split method / Gabriella Cappelleri & Mario Tenore -- The work of the joint transfer pricing forum on the profit split method / Mauro Faggion & Simone Di Vaia -- The impact of profit split to indirect taxes, with emphasis on European VAT / Andrea Parolini -- A comparative analysis of the UN and OECD approaches on the transactional profit split method and formulary apportionment / Michael Kobetsky -- Countries experience : status quo and likely evolutions - France / Bruno Gibert -- Countries experience : status quo and likely evolutions - Germany / Xaver Ditz -- Countries experience : status quo and likely evolutions - Italy / Aurelio Massimiano & Marco Valdonio -- Countries experience : status quo and likely evolutions - Spain / Joan Hortalà i Vallvé -- Countries experience : status quo and likely evolutions - Switzerland / Raoul Stocker & Patrick Schmid -- Countries experience : status quo and likely evolutions - United Kingdom (England and Wales) / Steve Edge & Alicia Tan -- Countries experience : status quo and likely evolutions - United States / Yariv Brauner -- Cross-border allocation of MNEs profits (losses) in light of the digitalization of the economy : an assessment of amount A, B and C / Vikram Chand -- Application of the profit split method to digital business models and to the digitalization of the economy / Vikram Chand -- Selected industry experiences and theoretical approaches / Emmanuel Llinares & Amanda Pletz.

AbstractIn this article I present an analysis of split questions (SQs) in Modern Standard Arabic. I argue that this construction is best analyzed as a biclausal articulation, where two clauses are meditated by a special relation of coordination dubbed "Specifying Coordination." Contrary to the previous literature on SQs, I maintain, on empirical and conceptual grounds, that SQs are best derived in a movement‐free fashion by treating them as a constellation of two well‐motivated operations in the grammar: ellipsis and coordination. If on track, the merit of this proposal is to derive peripheral phenomena, such as SQs, from core principles of the grammar.

This Special Symposium is devoted to understanding why, when, and how often voters in different regions of the world engage in split-ticket voting. Taken together, the essays in this volume consider a range of common mechanisms for ticket splitting -- strategic voting, policy balancing, necessary voting, and candidate-centered voting -- sometimes arriving at divergent conclusions from the existing literature and from each other. To provide a broader frame for these contributions, here we offer a general definition of ticket splitting, examine the state of existing theory, consider the various methodological challenges that ticket-splitting poses for analysts, and reflect on the broader substantuve implications of ticket-splitting for the quality and stability of democracy. [Copyright Elsevier Ltd.]

Palestine, under British mandatory rule since the end of the First World War, was an arena of confrontation between Arabs and Jews over land, immigration, and political power, as well as over place and position in the labor market. This article will deal with the split labor market of mandatoryPalestineand the actors within it. The analysis will make use of the split labormarket theory of Edna Bonacich. In her theory she posits a situation in whichtwo groups of labor, belonging to different ethnic and national origins, meet in the same labor market. The more advantageous ethnic group has been able, due to its past history and its more advantageous position within world capitalist development, to ensure a higher value for its labor but considers itself threatened by the presence of the less advantageous groups, whose labor has lower value and thus greater attraction to employers who aim to maximize their profits. The theory then goes on to develop the different ways in which cheaper labor might serve to displace and substitute higher-priced labor and the strategies pursued by the latter in recurring attempts to maintain its relative advantage.