Tentative Appraisal Research Articles

Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal

In 2001, the European Commission proposed replacing the current system of taxation of multinational companies by the taxation of a consolidated base, computed at the level of all the European entities of a multijurisdictional enterprise, and then distributed for taxation purposes between the various jurisdictions in which these entities operate, according to pre-established criteria. In this paper, we propose a tentative appraisal of that reform based on a case study and an analytical exercise. We especially focus on two related issues, the choice of the formula and the composition of the consolidating area - either the entire EU or some Member States within an Enhanced Cooperation Agreement, as well as on their impact on the size and interjurisdictional distribution of tax revenue and social welfare, and on the intensity of tax competition. Our tentative policy conclusion is that this paper supports the reform provided that (1) the formula puts emphasis on criteria that the firm may not too easily manipulate, (2) the activities of the multijurisdictional enterprise are mobile enough, (3) the consolidation is made compulsory within the consolidating area, and (4) the consolidating area protects its capacity to actually levy tax by adopting a crediting system vis-a-vis the rest of the world.

The London congestion charge: A tentative economic appraisal. A comment on the paper by Prud'homme and Bocajero

A discussion of an article with the aforementioned title, published in this issue of this journal, is presented. The aim of the author of this comment is to raise some issues as a contribution to the debate on the economic success of the London congestion charge. The author questions the worth of time savings as calculated by Prud'homme and Bocajero. He also suggests that their model of public transportation seems too rudimentary in several respects. They also do not consider safety benefits. However, the author does agree that there appears to be an extremely high resource cost of running the congestion pricing scheme and that the revenue:cost ratio is worrying. These findings suggest that it is essential to continue to assess the scheme's impact using a mixture of data gathering and monitoring.

Solving Problems v. Claiming Rights: The Pragmatist Challenge to Legal Liberalism

Recent developments in both theory and practice have inspired a understanding of public interest lawyering. The theoretical development is an intensified interest in Pragmatism. The practical development is the emergence of a style of social reform that seeks to institutionalize the Pragmatist vision of democratic governance as learning and experimentation. This style is reflected in a variety of innovative responses to social problems, including drug courts, ecosystem management, and new accountability educational reform. The understanding represents a significant challenge to an influential view of law among politically liberal lawyers over the past 50 years. That view - Legal Liberalism - is less a creature of academic theory than an implicit popular jurisprudence of practicing lawyers. It consists of a cluster of ideas associated with the Warren Court, the ACLU, the NAACP Legal Defense Fund, Ralph Nader, and the legal aid and public defender movements. This essay seeks to reconsider Legal Liberalism in the light of the Pragmatist approach and to offer a tentative appraisal of the newcomer. It begins by explicating the sometimes - tacit premises of Legal Liberalism and exploring its shortcomings. It then introduces the contrasting premises of the Pragmatist approach as they appear in a variety of recent works of legal scholarship. It illustrates the Pragmatist approach with a discussion of two case studies - one of drug courts and one of second generation employment discrimination remedies. It concludes with some comments about ambiguities and limitations of Legal Pragmatism.

Piero Sraffa on utility and the 'subjective method' in the 1920s: a tentative appraisal of Sraffa's unpublished manuscripts

The paper reconstructs Sraffa's assessment of utility-based and individualistic explanations of demand in Marshallian economics in the light of some fresh evidence provided by Sraffa's unpublished manuscripts of the 1920s. It is shown that Sraffa criticised the standard Marshallian explanation of individual consumption choices, emphasised the independent measurement requirement in explanation, lacked enthusiasm for the heuristic potentialities of the 'subjective method' in economic theorising and strove for an analysis of the phenomena of interdependence in the sphere of production as well as in the sphere of consumption.

‘They Tell You What To Do and Then They Let You Get On with It’: the illusion of progressivism in GNVQ

In this article, I draw upon data from a recently completed research project in order to examine young people's experiences of a variety of GNVQ courses. In the opening section, I attempt to locate some of the ideological foundations of GNVQ. Second, I focus upon the knowledge and learning experiences which constitute GNVQ curricula as I explore some footholds for critique. Drawing from this, and finally, I offer a tentative appraisal of GNVQ as it operates today.

Tentative Appraisal of Compatibility of Small-Scale Cosmic Microwave Background Anisotropy Detections in the Context of [ITAL]COBE[/ITAL]-DMR–normalized Open and Flat-Λ Cold Dark Matter Cosmogonies

Goodness-of-fit statistics are used to quantitatively establish the compatibility of cosmic microwave background (CMB) anisotropy predictions in a wide range of Differential Microwave Radiometer (DMR) normalized, open and spatially flat Λ, cold dark matter cosmogonies with the set of all presently available small-scale CMB anisotropy detection data. Conclusions regarding model viability depend sensitively on the prescription used to account for the 1 σ uncertainty in the assumed value of the DMR normalization, except for low-density, Ω0 ~ 0.3-0.4, open models, which are compatible with the data for all prescriptions used. While old, large baryon density, low-density, flat-Λ models (t0 15-16 Gyr, ΩB 0.0175 h-2, Ω0 ~ 0.2-0.4) might be incompatible, no model is incompatible with the data for all prescriptions. In fact, some open models seem to fit the data better than should be expected, and this might be an indication that some error bars are mildly overconservative.

Water-rock interaction on Zabargad Island, Red Sea—A case study: II. From local equilibrium to irreversible exchanges

In spite of the complexity of the alteration paragenesis at Zabargad Island, the evolution of the chemical parameters is sufficiently continuous and smooth. This, through examination of the activity coefficients of solutes, allows a tentative appraisal of reaction kinetics in the quasistationary state, i.e., calculated fluid molalities are related to an overall progress variable (~) and the compositional matrix is solved on the main solid phases (olivine, chrysotile, tremolite, diopside, enstatite, dolomite, amorphous silica) by application of three external constraints (absolute reaction rates of amorphous silica and pyroxenes ), which allow contemporaneous evaluation of the overall rate of the system. The absolute reaction rates obtained are internally consistent and agree with field observations. The highest (negative) reaction rates of olivine gem formation are observed in the zone of the thermal maximum, coupled with a high (positive) rate of chrysotile dissolution and (negative) tremolite production. Dolomite is near a detailed balancing condition throughout the process.

The Economic Relations Agreement Between Australia and New Zealand: A Tentative Appraisal

JCMS: Journal of Common Market StudiesVolume 25, Issue 2 p. 89-107 The Economic Relations Agreement Between Australia and New Zealand: A Tentative Appraisal ALAN BOLLARD, ALAN BOLLARD New Zealand Institute of Economic Research, WellingtonSearch for more papers by this author ALAN BOLLARD, ALAN BOLLARD New Zealand Institute of Economic Research, WellingtonSearch for more papers by this author First published: December 1986 https://doi.org/10.1111/j.1468-5965.1986.tb00283.xCitations: 5AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume25, Issue2December 1986Pages 89-107 RelatedInformation

Book Review: The Impact of Microelectronics: a tentative appraisal of information technology

Book Review: The Impact of Microelectronics: a tentative appraisal of information technology

Comments on ‘some effects of taxation and collective goods in postwar U.S.A.: a tentative appraisal’

Gevers and Proost (1978) obtain a remarkable result that an optimal plan for the median income voter is also a majority rule equilibrium. This result seems at odds with the Plott conditions for a majority rule equilibrium in this two dimensional case. Here it is shown that the utility function used by Gevers and Proost has the property that a median optimal allocation is also a majority rule equilibrium because all individuals have gradients which lie along the same line. This shows that this utility function is very specific rather than as general as they claim. A more general utility function is presented which has this characteristic than the one used by Gevers and Proost.

Some effects of taxation and collective goods in postwar America: A tentative appraisal

Some effects of taxation and collective goods in postwar America: A tentative appraisal

China's Energy Prospects: A Tentative Appraisal

For the last several years, eager analysts of energy demand have rallied to the cry disaggregate! The problems with data have been formidable: noncongruent categories ... surveys with inadequate sample size .... minimal engineering detail . .. privileged information. Nonetheless, around the world, such messiness is being faced and cleaned up . . . The result of all this effort is a new perspective on energy ....

The United Nations and Colonialism: A Tentative Appraisal

Colonialism, at least as it is generally defined in the United Nations as Western rule of non-metropolitan areas, is rapidly being brought to a close. As a consequence, within a few years some of the activities of the United Nations will be reduced to almost insignificant proportions. Seven of the eleven territories that were once included within the trusteeship system have already achieved self-government or independence, and another, Ruanda-Urundi, will soon attain that goal. Unless new territories are added, only Nauru, New Guinea, and the Pacific Islands will remain under trusteeship. The list of territories which according to the General Assembly are subject to the provisions of Chapter XI of the Charter has not been cut as drastically, but in terms of the number of people involved, the reduction is equally impressive. Even with the high rate of population growth and the addition of the Spanish and Portuguese dependencies, the number of people living in such areas is about one-fifth of the 1946 figure of 215,000,000. With a few important exceptions such as Kenya, Uganda, Nyasaland and the Rhodesias, and Angola and Mozambique, the territories which in the UN's view “have not yet attained a full measure of self-government” are small and have populations of less than one million. It has already been recommended that the future of the Department of Trusteeship and Information from Non-Self-Governing Territories and the possibility of allocating its duties to other departments be reviewed in the light of these developments.

"Field Research" in Journalism: A Tentative Review and Appraisal

"Field Research" in Journalism: A Tentative Review and Appraisal

Thematic apperception test: a tentative appraisal of some signs of anxiety.

Thematic apperception test: a tentative appraisal of some signs of anxiety.

The United Nations and Korea: A Political Résumé

The Korean war will no doubt long be regarded as the crucial test of the ability of the United Nations to meet armed aggression with international force. In view of the complexity of the events connected with the war, it may be useful to attempt a tentative appraisal of the United Nations' role up to the point of truce negotiations

An evaluation of radioactive iodine in the treatment of hyperthyroidism.

THE use of radioactive isotopes of iodine in the study of thyroid physiology (1, 2, 3,) confirmed the biochemical findings of Marine and his associates (4, 5, 6) that the thyroid has the unique function of concentrating iodine to a level thousands of times that of the blood. The known effectiveness of external radiation therapy in hyperthyroidism combined with this selective deposition of iodine soon led to the use of radioactive iodine in the treatment of patients with thyrotoxicosis. The first thyrotoxic patients treated by this method were reported in 1942 by Hertz and Roberts (7) and Hamilton and Lawrence (8). Subsequent studies (9, 10), published in 1946, confirmed the original observations and permitted a tentative appraisal of radioiodine therapy. Since then, numerous other groups (11, 12, 13, 14, 15, 16) have reported their experiences. Although there is considerable variation in methods employed, the results of treatment have been encouraging and have established a place for radioactive iodine in...

A Tentative Appraisal of Territorial Government in Oregon

Research Article| November 01 1949 A Tentative Appraisal of Territorial Government in Oregon Dorothy O. Johansen Dorothy O. Johansen Search for other works by this author on: This Site PubMed Google Scholar Pacific Historical Review (1949) 18 (4): 485–499. https://doi.org/10.2307/3635665 Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation Dorothy O. Johansen; A Tentative Appraisal of Territorial Government in Oregon. Pacific Historical Review 1 November 1949; 18 (4): 485–499. doi: https://doi.org/10.2307/3635665 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentPacific Historical Review Search This content is only available via PDF. Copyright 1949 The Pacific Coast Branch, American Historical Association Article PDF first page preview Close Modal You do not currently have access to this content.

Response of Tropical Sprue to Vitamin B12

Abstract These findings show that the administration of vitamin B12 to patients with tropical sprue was followed by general clinical and hematologic improvement provided the dosage was adequate. A single dose of 4 micrograms administered in case 4 produced little or no change. The larger dosage of 10-25 micrograms administered in the other cases was accompanied by striking increase in strength and vigor and a decrease in the diarrhea; however, in no instance was a maximal dose given and these patients quickly tended to relapse clinically and hematologically. They could be relieved promptly again either by another injection of vitamin B12 or by a compound of folic acid. (The conjugated compounds of folic acid used in these cases were used for experimental purposes, and they produced the same hematologic response as that of folic acid per se.) Case 3, who had an excellent hematologic response after eating one serving of 400 grams of liver, is regarded as especially significant in that it suggests that, as powerful as vitamin B12 is as a therapeutic agent, it is more effective when given with liver. It is especially noteworthy that cases 1 and 2, who had three injections of vitamin B12, have had steady clinical and hematologic improvement. The reader should have in mind that a single injection of approximately 100 micrograms of vitamin B12 probably would be needed to produce a full hematologic response in persons so ill. This tentative appraisal would suggest that this therapeutic compound, per unit of weight, is more effective in treating human disease than any compound that yet has been used.

Negro Higher and Professional Education in Kentucky

The disparity between the facilities provided for the higher education of Negroes and those provided for whites in states where segregation prevails is too obvious to bear repetition here. Throughout the South the patterns of discrimination are much the same from state to state. The only excuse for a presentation such as this is based on the hope that certain minor variations in Kentucky might serve to accentuate the major theme and thus make even clearer the insurmountable difficulties which prevent the attainment of equality of opportunity within a segregated system. To this end it would seem appropriate to begin by reviewing the development of higher education for Negroes in Kentucky since 1930. The second and main phase of this presentation will consist of a comparison of the facilities available to Negroes with those available to whites, in so far as limited statistical data will permit. Finally, a tentative appraisal will be made of the possibilities for the expansion and improvement of higher educational facilities for Negroes in the state.