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The document "ACCOUNTS OF KATHERINE, LADY BROOKE, 1648–1649" from the Camden Fifth Series offers a comprehensive look at Lady Katherine Brooke's expenses and provisions during 1648-1649. It details expenditures on food, wages, household supplies, and clothing for Lady Brooke, her family, and staff. The meticulous records also cover Major William Bridges and Captain Mathew Bridges' financial transactions, including rents, arrears, and annuities in various locations. The document provides a thorough overview of the financial responsibilities and transactions of the Brooke and Bridges families during this period, with approval from Lady Katherine Brooke herself. [Extracted from the article]

This study examines the relationship between changing house prices and assessed value in the Detroit Michigan region. Using parcel-level data from 2008 through 2016, we construct a Hedonic Housing Price Index and an Assessed Value Index for 120 Michigan assessing jurisdictions in the five-county region surrounding Detroit (Macomb, Monroe, Oakland, Washtenaw, and Wayne). Our findings are consistent with the literature, indicating at least a three-year lag between changes in house prices and changes in property assessments. Communities considered to be distressed tended to over-assess properties before the crisis, but these communities recalibrated assessments to better align with market conditions after the financial crisis. Our evaluation also shows that while assessed values decreased more slowly than housing prices fell during the crisis, assessed values tended to fall to even deeper levels than housing prices over a longer time horizon. JEL Codes: H71, H83, G01 [ABSTRACT FROM AUTHOR]

The pricing of group internal transactions is a management tool, and it also provides an opportunity for financial and tax optimization. Research in both areas is an exciting topic; it requires internal information from the subjects of the investigation, from the business side and the control side. To avoid tax transfers that harm the interests of individual jurisdictions, the OECD has been providing continuous guidelines, which the member countries undertake to follow. Based on the NAV databases y2011 and y2021, the research examines the companies that made a tax base adjustment due to the deviation of the internal used prices. No significant increase can be observed in the number of companies, and essentially neither the size of the company nor the efficiency can be related to the tax base corrections. Minor changes can be observed in the structure of owners and in the structure of corporate tax assessment. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

After more than five decades of practice, environmental impact assessment (EIA) has failed to convince sceptics that it represents value for money. It increasingly overlaps with constantly emerging sustainability requirements. The completed assessments are extremely long, exceed the cognitive capacities of decision makers to assimilate information, cannot address motivated reasoning, and therefore inevitably lead to trade-offs that threaten the very environmental components EIA was designed to protect. In this paper, for the minority of nations with highly developed existing environmental legislation and management only, we propose three radical approaches that include: (1) the adoption of 'satisficing', to deliver a streamlined assessment that is good enough; underpinned by (2) better application of 'acceptable harmrules' embedded in existing environmental legislation in many jurisdictions to prevent significant harm to environmental media; and (3) an 'externalities charge' on developers (irrespective of whether EIA is required) to force more aggressive scoping through market incentives and to fund a shift towards adaptive environmental assessment and management that manages environmental outcomes. Better environmental protections could be delivered using a far more streamlined EIA process, associated with the creation and maintenance of more accurate and comprehensive datasets that can provide better evidence for emerging artificial intelligence tools. [ABSTRACT FROM AUTHOR]

The satellite images have been employed in building extraction to aid urban planning, tax assessment, disaster management, etc. The number of buildings and building types is huge in urban areas, which puts more burden on human experts to extract buildings in satellite images. Hence, building extraction from satellite images using deep learning (DL) has become an emerging research domain in recent decades. The performance of the DL model depends on training parameters, the depth of the model, and the memory required to preserve the model. In this work, a Memory-Efficient Residual Dilated Convolutional Network (MRDCN) has been proposed to extract buildings effectively with reduced number of training parameters and with lesser memory consumption. The model is trained using the Massachusetts buildings dataset and implemented using PyTorch in Kaggle platform. The trained model has been tested using both Massachusetts and AIRS Dataset. The simulation results prove that the proposed model uses 31.64% less memory than the existing dilated residual network. It is evident from the results that the MRDCN is able to extract the buildings with better accuracy and an Intersection of Union with minimal memory consumption than the existing standard UNet, SegNet, ResUNet, and Dilated ResUNet models. [ABSTRACT FROM AUTHOR]

Future Real estate tax assessment and evaluation systems play a significant role in supporting public services and digital economy transformation. To automate and integrate complicated tax procedures, an intelligent taxation model is required. This research develops an automated hybrid deep learning neural network by integrating a multilayer perceptron (MLP), bidirectional long short-term memory neural network (BiLSTM) and attention mechanism (AM) model which is limited for non-stationary, non-linearity real estate data offering superiority, interpretability, and dependability. The model has low error rates and great accuracy. The automated taxation model will enhance real estate tax inspection offices' efficiency by allowing for precise future tax base assessments and values. Deep learning neural network (DLNN) approaches can improve real estate price estimates and lead to more accurate tax assessments. The suggested model outperforms other benchmark price predictors (93%-98%) across many datasets and can be used for real estate taxation and inspection offices. The approach is useful for automated real estate price prediction and taxation applications. This research study proposes a revolutionary strategy that employs a hybrid deep learning neural network DLNN and challenges the conventional approaches to real estate tax base assessment future trends. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Tax revenue is one of a country's revenues. Taxpayer is an important part of the tax field as the party with the obligation to pay taxes. One of the causes of tax disputes are the differences of opinion regarding the Tax Assessment Letter (SKP). Taxpayers in a tax dispute in accordance with Taxation Procedure Act can make an objection which can be followed by an appeal to the tax court, but a review can also be carried out. It is very important to analyze the procedures for resolving tax disputes in tax court and the mechanism for reviewing tax court decisions. This research was conducted with normative legal research with qualitative data analysis technique. Based on the Taxation Procedure Act and the Tax Court Act, taxpayers must first file an objection to the SKP and the decision of it can be followed by an appeal to the tax court. Taxpayers can make efforts to review the appeal decision to the Supreme Court, but taxpayers can only do so based on the reasons for submitting a review regulated in Article 91 of the Tax Court Law and in accordance with the deadline for submitting a review in Article 92. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Public K-12 education plays an essential role in preparing the next generation of Americans for participation in our democracy. Funding for education comes primarily through state and local funds, with some supplementation federally. Much of the local funding for K-12 education comes through the assessment of property taxes at the local level. This leads to significant per-pupil disparities in funding both within a given state and certainly between states. This Article explores the use of school funding litigation as a tool to increase K-12 funding and to improve adequacy and equity of educational opportunities for students. The Article opens with a review of the history of school funding litigation. It then reviews research on educational outcomes in states post-successful school funding litigation on the part of litigants. The Article concludes that school funding litigation can be an important tool that can be used to improve educational opportunities for all students. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Native ecosystem and biodiversity loss from land use conversion into human‐modified landscapes are evident in the United States and globally. In addition to public land conservation, there is an increase in private land conservation through conservation easements (CEs) across exurban landscapes. Not every CE was established strictly for biodiversity protection and permitted land uses can increase human modification. No research of which we are aware has examined the actual tax assessor's land use designations (LUDs) through time. We constructed granular CE datasets (GCED) of CEs and their parcels' tax assessment LUDs for 1997–2008/2009, based on original data from 12 counties in six US states. Using the GCED, we examined patterns in the LUDs, with implications for land uses that could impact CE biological outcomes. We show that LUDs on exurban private conservation lands were predominately residential and agricultural, with increased residential over time. Critically, the LUDs lack a biological conservation exempt designation/category. There is no consistent trend in association between the primary CE reason and its parcel's LUD, suggesting that they coincide in some circumstances but in others, the CE may be a response to contravene the LUD. The majority of the first CE reasons are focused on open space preservation, except in some counties where agricultural land uses and agricultural CEs are associated. The economically and human‐focused LUD is one of many social factors that should be considered in a classification system for private land conservation and CEs more specifically. These results prompt the land conservation, conservation biology, and environmental planning communities to explore assessed land uses' impact on biodiversity conservation objectives. [ABSTRACT FROM AUTHOR]

This study examines the effects of procedural justice and authority power on corporate taxpayers' decisions to accept tax audit assessments via an experiment related to a hypothetical tax audit. We find that authority power but not procedural justice increases corporate taxpayers' acceptance of tax authority decisions in a tax audit situation. However, when authority power is low, there is a significant effect of procedural justice in a tax audit on taxpayers' aggressiveness in their decisions to accept tax audit assessments. According to the results, a combination of policy measures that enhance procedural justice and traditional deterrence measures warrants consideration to increase overall corporate tax compliance. [ABSTRACT FROM AUTHOR]

The article discusses Indiana Supreme Court (ISC) and Indiana Tax Court decisions issued between November 1, 2022 and December 1, 2023. Topics explored include the real property tax assessments involved in the case Gold Coast Rand Development Corp. v. Lake County Assessor, the request for sales tax refund addressed in the case Covance Central Laboratory Services LP v. Indiana Department of State Revenue, and the amendment of revenue and property tax schemes in Indiana.

With its densely built coastline and economic and fiscal reliance on development, Florida is an extreme case of how climate change threatens both the built environment and urban land governance. We conducted one of the first statewide assessments of how sea level rise will affect Florida's municipal revenues. We paired this with a statewide survey of coastal planners and managers to assess how they have been funding climate adaptation. We found that more than half of Florida's 410 municipalities will be affected by sea level rise, exposing on average almost 30% of local revenues. Yet, though climate impacts will significantly stress local fiscal health, we found no relationship between cities' prioritization of climate adaptation and their fiscal exposure. Municipal revenues will become increasingly eroded by climate impacts and market responses. More fiscally affected municipalities are comparatively smaller, Whiter, and wealthier. They may be better able to invest in near-term adaptations, but long-term sea level rise could erode local fiscal capacity to maintain infrastructure and protect local tax bases. These municipalities' fiscal health and decline will affect regionwide housing markets, gentrification, and displacement. These dynamics underscore the need for stronger regional climate assessments and land and tax governance to overcome challenges facing coastal and near-coastal municipalities. [ABSTRACT FROM AUTHOR]

Purpose: The present study aims at quantifying the likely impacts of an environmental tax on macroeconomic variables and pollution in Iran. Design/methodology/approach: The computable general equilibrium model, which allows the prediction of the economy-wide effects of any change in policy instruments, is applied. Findings: The main findings reveal that gross domestic product, private consumption and income in both urban and rural areas will follow a declining trend as a result of environmental tax imposition. In a scenario with the highest level of tax, the predicted percentage change to the gross domestic product and private consumption is estimated at −21.32 and −40.96, respectively. In the same scenario, pollution emissions would decrease by 12.4–22.6% for CO2, CH4 and N2O. Originality/value: This study uses a general equilibrium model to examine the effects of the carbon tax on environmental issues and household welfare, considering the unique conditions and regulations of Iran. While the related literature examines the CO2 tax, the current study covers more pollutants, including CO2, CH4, N2O, CO, SO2 and NOx. In addition, a distinguishing feature of the current study is that it applies a modified version of the social accounting matrix (SAM) database, which includes the heavy subsidies of energy products. Another significant feature of the current study is that it examines tax policy while tax rates are exerted endogenously (compared to previous studies). [ABSTRACT FROM AUTHOR]

In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs' annual financial reports and aggregate CbCR data provided by the OECD. In terms of data quality, we find that the inclusion of intra-company dividends and equity-accounted profits are a minor concern on average but that for individual MNEs corrections might be substantial. Our sample MNEs seem to pay higher effective tax rates than the global average and many of them report relatively little profit in tax havens. We only find a very weak correlation of the location of profits and effective tax rates. This might indicate that more tax transparent MNEs avoid taxes less aggressively. However, our assessment of different tax risk indicators reveals important variations between companies. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Nearly every county in Pennsylvania uses the base-year system to assess properties for purposes of ad valorem property taxation. Because counties infrequently reassess under the base-year system, its continued use results in taxpayers bearing unequal tax burdens, thereby violating federal equal protection and state uniformity jurisprudence. To have an assessment scheme that passes both federal and state constitutional standards, Pennsylvania must reform its assessment practices by mandating regular countywide reassessments and providing for greater state oversight. While academic publications have previously contemplated whether individual components of Pennsylvania assessment law are constitutional, none have scrutinized the entire system. Pennsylvania courts and the state legislature have failed to take appropriate action to fix the property tax system. Pennsylvania courts' reluctance to strike down the base-year system as an unconstitutional violation of the Pennsylvania Uniformity Clause has further exacerbated the issues arising from the system and the state legislature has not remedied the broken statutory scheme. Pennsylvania must ensure uniform taxation among properties in each county by eliminating the base-year system. [ABSTRACT FROM AUTHOR]

Governments all over the world adopted different forms of progressive carbon taxation strategies (for example concave, convex and linear for respectively Swedish, French, and Canadian government). These progressive strategies provide companies with different degrees of flexibility to adapt their decisions to the new environmental regulations and reduce their carbon emissions without compromising their profit. However, no existing work has compared the impact of each progressive legislation on the optimal decisions of the supply chain, its profit, and its environmental performances. In this paper, we contribute to the literature by developing four multi-period technology selection models under different forms of progressive carbon taxes. We analytically determine the optimal strategic investment timing decision under each taxation strategy. We then develop a carbon tax assessment method using multi-criteria analysis techniques to compare the efficiency of each carbon taxation form in reducing carbon emission and maximising the Supply Chain (SC) profit. We prove that the earliest green investment decision and the decision of not investing in green depend on the target carbon tax rather than the taxation form. We show that government decision about the suitable taxation form should be based on the performance of the available green technologies. [ABSTRACT FROM AUTHOR]

The article discusses the challenges faced by smaller municipalities in Alberta, Canada, due to economic and social trends that have led to population decline and job opportunities moving to larger cities. Unlike other provinces that have implemented sweeping reorganization measures, Alberta has chosen a case-by-case approach through viability reviews. The majority of small municipalities in Alberta are in good financial shape, but some have undergone viability reviews and voted to dissolve. However, dissolution is not a cure-all and can transfer problems to the entity that absorbs the municipality. The article suggests that ongoing support and enabling communities to improve their viability is necessary. The fiscal challenges faced by smaller municipalities include tight budgets, limited revenue, rising costs, and pushback from taxpayers. Non-payment of taxes also contributes to revenue shortages. The article proposes that keeping tax revenues within the municipality to fund infrastructure maintenance could be a potential solution to prevent dissolution. The viability review process in Alberta is commended as an effective way to monitor and address the struggles of individual municipalities, but improvements are recommended for the post-dissolution process. The article concludes by discussing the challenges faced by smaller municipalities in various jurisdictions and the responses of higher-level governments, such as changes in powers/responsibilities, redistribution approaches, and reorganization of local government. The experiences of Manitoba and New Brunswick in Canada are highlighted as examples of dramatic changes to municipal systems. The article emphasizes the need for further discussion and recommendations for improvement in addressing the viability of smaller municipalities. [Extracted from the article]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall's coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension. [ABSTRACT FROM AUTHOR]

The article discusses the correction of input tax according to Section 17 UStG in a three-person relationship as a mass liability under Section 55 InsO. It examines a case where an insolvent company received input services from unrelated suppliers, which were paid by other companies in the group. It states that after the insolvency proceedings, the insolvent company's liquidator successfully challenged these payments, leading to the return of funds to the suppliers.

The article explores the business transaction of issuing non-fungible tokens (NFTs) in exchange for rights and delves into the sales tax perspective. It discusses the tax implications of issuing NFT-based enjoyment certificates by a traditional German brewery, categorizing them as multi-purpose vouchers and detailing considerations for subsequent beer deliveries across third countries, European Union countries, and within Germany.

The tax revenue target which entailed by the Directorate General of Taxation (DJP) every year is always increasing. However, in the last 5 years tax revenues are not always achieved. One solution is to increase tax revenues by way of aggressive action against the taxpayer, which measures the tax collection by the law is carried out both persuasive and repressive. Tax collection action occurred because his existing differences in interpretation between the DJP as the agency authorized to issue Tax Assessment Letter (SKP) with taxpayer, as an individual or entity that receives SKP. If this happens, taxpayer can make legal effort to appeal to the tax court related to decisions made by the DJP. Taxpayer objection filed by the above decree issued by the DJP SKP is called the tax dispute. If the action taken by the DJP is very aggressive in terms of collecting tax revenue, it is thus a tax dispute that occurred in Indonesia will increase. Increasing cases of tax disputes would be costly, time, and effort both issued by the DJP or by taxpayer. One of the alternative solutions that may be made by both parties to get a Win-win Solution is to Alternative Dispute Resolution. [ABSTRACT FROM AUTHOR]

Evidence presented in several recent academic studies using national datasets indicates widespread regressivity in property tax assessments. This can be due to statutory limits on assessment levels or a failure to reassess properties regularly. However, a review of assessments in Boston, Massachusetts demonstrates that regressivity may be an issue even when sound assessment practices are applied. Technological advances in mass appraisal tools and improving the data used in the valuation process may reduce or eliminate regressivity in assessments. However, implementing these measures may be both time consuming and costly, and some of the technology may be beyond the reach of smaller assessment jurisdictions. Homestead exemptions are a common property tax relief tool that reduces the assessment of taxpayers who own and occupy their property. Homestead exemptions when formulated as a flat dollar amount provide more proportional relief to lower value homes. This feature can be a tool to redress the impacts of regressive assessments and make property tax incidence more equitable. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Americanía. Revista de Estudios Latinoamericanos is the property of Revista Americania - Universidad Pablo de Olavide and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Studia Universitatis Babes-Bolyai, Iurisprudentia is the property of Babes-Bolyai University, Cluj-Napoca, Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the dispute over whether revenue from operating a toilet facility and a parking lot, offered to paying visitors of a museum, is subject to Value-added tax or considered incidental to the tax-exempt museum revenue under German Section 4 No. 20 Letter a UStG. It states that the conflict revolves around a GmbH operating alongside a monument, contesting the tax authority's denial of tax exemption for revenue generated by additional facilities.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)