Determination Of Conversion Coefficients Research Articles

Corporation Income Tax and Administrative Costs of the Public Sector

This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of collection of CZK 128,002 million in 2012. The theoretical basis for this contribution is the principle of tax system effectiveness, which is one of the principles characterizing a good tax system and is related to costs inherent in a tax system. The contribution defines two existing types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and in theory describes excessive tax burden. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of corporation income tax is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities’ staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurement of administrative costs performed by the Organisation for Economic Co-operation and Development on the timeline ranging from year 2009 to 2011. The author of this article performed his own measurements concerning the direct administrative costs related to the collection of tax on income of legal persons in the Czech Republic. Results achieved in the respective monitored years are lower by the average (in the Czech Republic 2 percentage) of ca 1.66 percentage points in relation to the average value of direct administrative costs of the Czech tax system.

Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012). One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and excessive tax burden. In the case of direct administrative costs the measurement compares the total volume of a particular tax revenue with the costs of its collection. The amount of the tax levied is thus not a net income of the public budget, due to the fact that it must be reduced by the costs of the public sector which are necessary for obtaining such amount. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of income tax on natural persons is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax. A separate part of the article deals with measurements of tax system effectiveness in the international scope. We cite an important international study, "Paying Taxes 2013: The Global Picture", annually prepared by the World Bank and PricewaterhouseCoopers, which analyses demands of tax systems in different countries of the world.

Characterisation of an anthropomorphic chest phantom for dose measurements in radiology beams

The objective of this study was to characterise an anthropomorphic chest phantom for dosimetric measurements of conventional radiology beams. This phantom was developed by a previous research project at the Federal University of Sergipe for image quality control tests. As the phantom consists of tissue-equivalent material, it is possible to characterise it for dosimetric studies. For comparison, a geometric chest phantom, consisting of PMMA (polymethylmethacrylate) with dimensions of 30×30×15cm³ was used. Measurements of incident air kerma (Ki) and entrance surface dose (ESD) were performed using ionisation chambers. From the results, backscatter factors (BSFs) of the two phantoms were determined and compared with values estimated by CALDose_X software, based on a Monte Carlo simulation. For the technical parameters evaluated in this study, the ESD and BSF values obtained experimentally showed a good similarity between the two phantoms, with minimum and maximum difference of 0.2% and 7.0%, respectively, and showed good agreement with the results published in the literature. Organ doses and effective doses for the anthropomorphic phantom were also estimated by the determination of conversion coefficients (CCs) using the visual Monte Carlo (VMC) code. Therefore, the results of this study prove that the anthropomorphic thorax phantom proposed is a good tool to use in dosimetry and can be used for risk evaluation of X-ray diagnostic procedures.

Determination of Conversion Coefficient to Evaluate Couple-year of Protection (CYP) for Tubectomy and Vasectomy in Urban and Rural Regions of Iran: IMES Study

Objective To calculate couple-year of protection (CYP) by conversion coefficient (F) of tubectomy and vasectomy in urban and rural regions of Iran. Methods A total of 103 450 married women aged 10-49 years in 2005 across urban and rural regions of Iran were sampled by multi stage cluster sampling. The data were collected by household survey and direct interview and analyzed by STATA8.0 software and survey analysis commands. Results Mean age of the women at the time of tubectomy estimated 31.9 years and conversion coefficient of tubectomy was 17.1 ± 0.1. Mean age of women at the time of her husband vasectomy estimated 31.48 years and its conversion coefficient was 17.5 ± 0.1. Cluster analysis defined different regions of Iran on the basis of evaluated conversion coefficients of tubectomy and vasectomy which both of them presented seven clusters. Literacy of women and total coverage of family planning in a region had a direct relationship with this conversion coefficient (P Conclusion The variations observed in the conversion coefficients and their dissimilarity among different regions of Iran may be due to a variety of fundamental factors of which literacy and culture are of important factors.

Alpha and beta dose-rate determination using a gas proportional counter

The use of proportional gas detectors for determination of the alpha (α) and beta (β) dose rate (due to U, Th and K) of pottery and sediment samples in luminescence and ESR dating was investigated. Alpha and beta count-rate measurements on standard powders of U, Th and K at two different counter voltages, low voltage in which the system detects α-particles only and high voltage in which the system can detect and distinguish between both α- and β-particles using different pulse height regions, allow the determination of conversion coefficients that relate count rates to dose rates in samples. The conversion coefficients were applied to the alpha and beta count rates measured on different types of test samples. Analysis of the results shows a remarkable accuracy in the evaluation of the beta dose rates. However, under both measurement conditions (low and high voltage), the alpha dose rates were found to deviate from the expected values to the extent that this procedure must be considered unusable at present.

Determination of conversion coefficients in the decay of167Tm

TheK-conversion coefficient of the 207.8 keVE3 transition was measured to be 0.47±0.02 consistent with the theory and the earlier measurements. The αL value of the 57.1 keVM1 transition was measured for the first time as 18.34±0.66 which showed anE2 admixture of 12% when compared with theory.

Der Zerfall des Pt191

Theγ-spectrum of Pt191 has been measured with a Ge(Li)-counter. In addition to earlier measurements about 20 newγ-rays have been found, 10 of them were known as conversion-lines in earlier investigations. The intensities of these conversion-lines and the estimatedγ-ray-intensities allowed the determination of conversion-coefficients. A new level-scheme with 5 new levels at 569, 602, 660, 865 and 940 keV is proposed.

Determination of conversion coefficients from the decay of Pb 202m by means of a semiconductor detector

New attempts to determine conversion coefficients using semiconductor detectors were made. In this case the 0.422 and 0.787 MeV transitions from the decay of Pb 202m were studied. Conversion coefficients were determined by means of the electron-gamma coincidence method, replacing the conventional magnetic spectrometer by a semiconductor counter. The value of the K conversion coefficient corresponding to the E2 0.422 MeV transition is α K(0.422) = 0.032 ± 0.002. That corresponding to the 0.787 MeV E5 transition is α K(0.787) = 0.008 ± 0.004.