Archive for July 23rd, 2012

Reformation of tax procedures along the european integration process






Approximation of the Albanian legislation with the acquis communautaire is accompanied by deep reforms and, consequently, by reforms of relations accompanying the relevant laws. In this context, one of the European Union recommendations for the Albanian government was the country’s tax reform. This reform was accompanied by the abrogation of Law no 8560, of 22 December 1999 “On Tax Procedures in the Republic of Albania” and the approval of the new Law No. 9920, of 19 May 2008 “On Tax Procedures in the Republic of Albania”. The purpose of this Law is to reduce informal economy and to improve the business climate in the country. By analyzing the legal amendments in this tax domain, we shall see reformation of tax procedures, evolution and the tax appeal process in Albania. By way of providing details on main issues, we shall focus on the benefits the changed tax procedures have yielded to the taxpayer and to the protection the law provides to the taxpayers against the illegal tax administration actions. Amongst the issues treated in this article is also the impact of such procedures in the fight against fiscal evasion. [ABSTRACT FROM AUTHOR]


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Reducing non-stick on pad for wire bond: a review

One of the largest losses in semiconductor assembly operations is non-stick on pad (NSOP) failures. NSOP failures are costly as the entire device will need to be rejected if there is one such failure on any bond pad. The review is aimed to look at the failure modes associated with poor bond pad quality, its causes and effects, and the known detection/ prevention methods. [ABSTRACT FROM AUTHOR]

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Queen isabella a gothic tale

A biography is presented of English Queen Isabella, consort of English King Edward II. She was born in France in 1295 to French King Philip IV. Particular focus is given to her role in French and English relations in the period preceding the Hundred Years War. An overview of her relationship with her husband English King Edward II and her lover English nobleman Roger Mortimer is provided.

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Protection of the human right to water under international law: the need for a new legal framework

The human right to water entitles everyone to sufficient, safe, acceptable, physically accessible and affordable water for personal and domestic uses. An adequate amount of safe water is necessary to prevent death from dehydration, to reduce the risk of water-related disease and to provide for consumption, cooking, personal and domestic hygienic requirements. Indeed, the right to water clearly falls within the category of guarantees essential for securing an adequate standard of living, particularly since it is one of the most fundamental conditions for survival. Thus, the human right to life doesn’t have any sense without the right to water and other vital human rights that are a pre-condition for human life. Consequently, the enjoyment of the human right to water is a prerequisite for the enjoyment of other basic human rights such as the right to the highest attainable standard of health and the rights to adequate housing and adequate food etc. Nevertheless, today in this era of quasi irreversible clime changes as well as very extensive increase use of natural fresh water resources, their quantity and quality is significantly decreased. From this perspective, the future of the entire mankind depends mostly in the preservation of world natural water resources. However their preservation requires from mankind a new world approach that would include inter alia the following steps: the adoption of a new international treaty on world environmental protection, the establishment of the World Water Authority under UN that would deal with issues such as the protection, management and use of international waters, ICJ shall be empowered with biding jurisdiction to exanimate inter-state disputes over international watercourses, a new international treaty on Artic shall be adapted at least to address environmental concerns, and finally International Humanitarian Law shall address other environmental protection issues raised by enormous development of weapons destruction power including avoidance of loopholes that allow derogations from these treaties obligations. Certainly, any failure to do so, will undoubtedly lead mankind to future massive wars that shall be mostly fought for water rather than for oil. [ABSTRACT FROM AUTHOR]

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Promotion of growth and cu accumulation of bio-energy crop (zea mays) by bacteria: implications for energy plant biomass production and phytoremediation

Abstract: Three metal-resistant and plant growth-promoting bacteria (Burkholderia sp. GL12, Bacillus megaterium JL35 and Sphingomonas sp. YM22) were evaluated for their potential to solubilize Cu2 (OH)2CO3 in solution culture and their plant growth promotion and Cu uptake in maize (Zea mays, an energy crop) grown in a natural highly Cu-contaminated soil. The impacts of the bacteria on the Cu availability and the bacterial community in rhizosphere soils of maize were also investigated. Inductively coupled-plasma optical emission spectrometer analysis showed variable amounts of water-soluble Cu (ranging from 20.5 to 227mgL−1) released by the bacteria from Cu2 (OH)2CO3 in solution culture. Inoculation with the bacteria was found to significantly increase root (ranging from 48% to 83%) and above-ground tissue (ranging from 33% to 56%) dry weights of maize compared to the uninoculated controls. Increases in Cu contents of roots and above-ground tissues varied from 69% to 107% and from 16% to 86% in the bacterial-inoculated plants compared to the uninoculated controls, respectively. Inoculation with the bacteria was also found to significantly increase the water-extractive Cu concentrations (ranging from 63 to 94%) in the rhizosphere soils of the maize plants compared to the uninoculated controls in pot experiments. Denaturing gradient gel electrophoresis and sequence analyses showed that the bacteria could colonize the rhizosphere soils and significantly change the bacterial community compositions in the rhizosphere soils. These results suggest that the metal-resistant and plant growth-promoting bacteria may be exploited for promoting the maize (energy crop) biomass production and Cu phytoremediation in a natural highly Cu-contaminated soil. [Copyright &y& Elsevier]

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Production costs of biodiversity zones on field and forest margins: a case study in finland

Abstract: This paper estimates and compares the costs incurred to a private landowner from establishing and managing 25-m wide biodiversity zones on field and forest margins in southern Finland. Crop and timber prices being at their long-term averages, current agricultural support paid and the real discount rate 3%, the average annual net costs per hectare of field and forest biodiversity zones were €30 ha−1 and €108 ha−1, respectively, the field zones being the less costly alternative in 95% of cases. This result is mainly due to the poor productivity of field cultivation relative to timber production under boreal climate conditions. In addition to soil quality, the initial stand structure affects the costs of both biodiversity zone types. It is less costly for a landowner to establish biodiversity zones in forests where no final felling is imminent but which already contain some tree volume. In field biodiversity zones, costs are slightly lower on fields where forest shading is great. Uneven-aged management practiced in forest biodiversity zones was found to lead to a 3–32% reduction in the net present value of forest land compared to conventional forest management. An increase in the real discount rate increases the relative efficiency of forest biodiversity zones. [Copyright &y& Elsevier]

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Pre α-irresolute and somewhat pre α-irresolute functions

In this paper, we introduce a new class of pre α-irresolute and somewhat pre α-irresolute functions in topological spaces. We discuss and study some characterizations and basic properties of these classes of functions. Relations between this class and some other existing classes of functions are also obtained. [ABSTRACT FROM AUTHOR]

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Political games

The article discusses the relationship between politics and the Olympic Games through an examination of the London, England Olympics in 1908, 1948 and 2012. An overview of the relationship between the performance of British teams and the British public’s opinion of their politicians is provided. The relationship between the political controversy surrounding the Olympic Games and international relations, including the U.S.’s outrage over Irish athletes playing under the British flag in the 1908 Olympics, is discussed.

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Petrographic and geochemical characteristics of mesoproterozoic kumbalgarh clastic rocks, nw indian shield: implications for provenance, tectonic setting, and crustal evolution

The Kumbalgarh Group of the south Delhi fold belt are the main bedrock series exposed in the axial region of the Aravalli craton. Quartzites and greywackes, the chief clastic constituents of this group, are well exposed. Petrographic and bulk-rock analyses of these rocks permit determination of their provenance, tectonic setting of the basin, and the Archaean to Proterozoic crustal evolution. Greywackes comprise quartz, plagioclase, amphiboles, K-feldspar, and rock fragments. Based on mineralogy, we divided the quartzites into three categories: QTZ1 is chiefly composed of quartz with a silty matrix and a minor quantity of feldspars and QTZ2 contains significant mafic minerals as well as quartz and feldspars, whereas QTZ3 is more feldspathic than the other groups. All the lithounits have SiO2/Al2O3 ratios <∼10 suggesting textural immaturity consistent with their sedimentary petrography. Greywackes display the least fractionated rare earth elements (REEs) (La/Yb N : avg. 2.55) with positive Eu anomalies (avg. Eu/Eu* = 1.34). QTZ1 contains strongly fractionated REE patterns (avg. La/Yb N : 13.56, avg. Eu/Eu* = 0.60), QTZ2 shows moderate REE fractionation (avg. La/Yb N : 4.97, avg. Eu/Eu* = 0.61), and QTZ3 possesses the least fractionated V-shaped REE patterns (avg. La/Yb N : 1.97, avg. Eu/Eu* = 0.51). Weathering attributes including chemical index of alteration (CIA), plagioclase index of alteration (PIA), chemical index of weathering (CIW), and A–CN–K plots assign a low to moderate degree of weathering to the Kumbalgarh sediments under a subtropical climate. Based on our synthesis of the petrographic and geochemical data, we suggest a provenance comprising basalts, tonalite–trondhjemite–granodiorite (TTG), and granite. Geochemical attributes indicate deposition of the detritus in an extensional backarc basin receiving sedimentary input from opposite directions. The opening and then closure of the South Delhi Basin was the last phase of the break-up of the supercontinent, columbia, which began by abortive rifting of the Udaipur belt and culminated in separation of the Aravalli–Bundelkhand–Dharwar block in the east and the East African orogen in the west. [ABSTRACT FROM AUTHOR]

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Patriotism and pleasure

The article discusses entrepreneur Jonathan Tyers’ management and exhibition of patriotism in the commercial pleasure gardens at the Vauxhall Gardens in London, England. An overview of the Vauxhall Gardens as a popular tourist attraction in London is presented. An overview of the relationship between artist William Hogarth and Tyers is also presented. The article discusses the nationalistic elements in the paintings exhibited at the Vauxhall Gardens, including in the works by Hogarth, Peter Monamy and Francis Hayman.

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