10 results on '"dispensable"'
Search Results
2. The "Necessity Test" as Expressed by the Enigmatic Article XX(j) of the General Agreement on Tariffs and Trade (1994): Appellate Body Report, India - Certain Measures Relating to Solar Cells and Solar Modules.
- Author
-
Vinti, C.
- Subjects
- *
SOLAR cells , *TRADE regulation ,DEVELOPED countries - Abstract
The General Agreement on Tariffs and Trade (1994) (GATT) is premised on the elimination of all barriers to trade in goods. Contrary to this approach, Article XX of the GATT authorises the circumvention of this imperative. More specifically, Article XX(j) of the GATT essentially provides that GATT contracting parties are authorised to promulgate measures that are "essential" to the acquisition of products in general or local short supply. This invariably means that only measures that are "essential" will satisfy the "necessity test" contemplated under Article XX(j). The Appellate Body Report, India - Certain Measures Relating to Solar Cells and Solar Modules is the first World Trade Organisation case to elaborate on the "necessity test" of Article XX(j) of the GATT. This paper seeks to evaluate the Appellate Body's findings on the "necessity test" of Article XX(j). [ABSTRACT FROM AUTHOR]
- Published
- 2019
- Full Text
- View/download PDF
3. On New Concept in Computation of Reduct in Rough Sets Theory
- Author
-
Shaari, Faizah, Abu Bakar, Azuraliza, Hamdan, Abd Razak, Hutchison, David, Series editor, Kanade, Takeo, Series editor, Kittler, Josef, Series editor, Kleinberg, Jon M., Series editor, Mattern, Friedemann, Series editor, Mitchell, John C., Series editor, Naor, Moni, Series editor, Nierstrasz, Oscar, Series editor, Pandu Rangan, C., Series editor, Steffen, Bernhard, Series editor, Sudan, Madhu, Series editor, Terzopoulos, Demetri, Series editor, Tygar, Doug, Series editor, Vardi, Moshe Y., Series editor, Weikum, Gerhard, Series editor, Goebel, Randy, editor, Siekmann, Jörg, editor, Wahlster, Wolfgang, editor, Wen, Peng, editor, Li, Yuefeng, editor, Polkowski, Lech, editor, Yao, Yiyu, editor, Tsumoto, Shusaku, editor, and Wang, Guoyin, editor
- Published
- 2009
- Full Text
- View/download PDF
4. Comparison of taxation of profit-oriented and charitable associations in Austria
- Author
-
Urhan, Mine
- Subjects
unentbehrlich ,Gewerbebetrieb ,Mischbetrieb ,Eigennützig ,Allgemeinheit ,Einzelaufzeichnungspflicht ,Körperschaftsteuer ,Vereinsgesetz ,Benefit ,Commercial enterprise ,Charitable ,Profit-oriented ,Tax liability ,Registrierkassenpflicht ,Begünstigung ,Auxiliary enterprise ,Statuten ,indispensable ,Gemeinwohl ,Steuerpflicht ,Common good ,Hilfsbetrieb ,Self-interested ,Cash register obligation ,Belegerteilungspflicht ,Gewinnorientiert ,Corporate tax ,Gemeinnützigkeit ,Obligation to keep individual records ,Statutes ,Mildtätig ,Entbehrlich ,General public ,Non-profit ,Dispensable ,Document sharing obligation ,Law on associations ,Mixed operation - Abstract
Meine Bachelorarbeit beschäftigt sich mit dem Vergleich der Besteuerung gewinnorientierten und gemeinnützigen Vereinen in Österreich, sowie die Abgrenzung mildtätig und eigennützig nach der BAO. Die Zahl der eingetragenen Vereine in Österreich steigt seit Jahren kontinuierlich an. Inzwischen sind insgesamt mehr als 120.000 Vereine registriert.1 Es gibt jede Menge Arten von Vereinen wie politische, kulturelle oder gesellschaftliche Vereine. Vereine, die gemeinnützigen, mildtätigen oder kirchlichen Zwecken dienen, werden steuerlich bevorzugt behandelt. Der Grund dafür ist, dass Vereine oft soziale, kulturelle oder andere für den Staat wichtige Aufgaben übernehmen und damit zum Gemeinwohl beitragen.2 Bei wirtschaftlichen Geschäfts- und Gewinnbetrieben werden die Einnahmen besteuert. Hier gibt es viele komplexe Regelungen, die in dieser Arbeit ausführlich erklärt werden. Zuerst werden theoretische Themen angeführt, die anhand von unterschiedlichen Quellen erläutert werden. Beispielsweise werden hier essenzielle Begriffe wie Statuten oder Körperschaftsteuerpflicht der Vereine, die Abgrenzung zwischen mildtätig und eigennützig erklärt. Des Weiteren werden Forschungsfragen, die in der Einleitung gestellt werden, beantwortet und eigene Beispiele theoretisch und praktisch dargestellt. Das Ziel der vorliegenden Bachelorarbeit ist es, die Besteuerung von Vereinen anhand von Theorie und Fallbeispielen, dazulegen. My bachelor thesis deals with the comparison of the taxation of profit-oriented and non- profit associations in Austria, as well as the distinction between charitable and self- interested according to the BAO. The number of registered associations in Austria has been increasing continuously for years. In the meantime, a total of more than 120,000 associations are registered. There are many types of associations, such as political, cultural or social associations. Associations that serve non-profit, charitable or church purposes are given preferential tax treatment. The reason for this is that associations often take on social, cultural or other tasks important to the state and thus contribute to the common good. In the case of economic business and profit enterprises, the income is taxed. There are many complex regulations here, which will be explained in detail in this paper. First of all, theoretical topics are mentioned, which are explained on the basis of different sources. For example, essential terms such as statutes or corporate tax liability of associations, the distinction between charitable and self-interested are explained here. Furthermore, research questions posed in the introduction are answered and own examples are presented theoretically and practically. The aim of this bachelor thesis is to present the taxation of associations based on theory and case studies.
- Published
- 2022
5. Error-prone DnaE2 Balances the Genome Mutation Rates in Myxococcus xanthus DK1622.
- Author
-
Peng, Ran, Jiang-he Chen, Wan-wan Feng, Zheng Zhang, Yin, Jun, Ze-shuo Li, and Yue-zhong Li
- Subjects
DNA polymerases ,MYXOCOCCUS xanthus - Abstract
DnaE is an alpha subunit of the tripartite protein complex of DNA polymerase III that is responsible for the replication of bacterial genome. The dnaE gene is often duplicated in many bacteria, and the duplicated dnaE gene was reported dispensable for cell survivals and error-prone in DNA replication in a mystery. In this study, we found that all sequenced myxobacterial genomes possessed two dnaE genes. The duplicate dnaE genes were both highly conserved but evolved divergently, suggesting their importance in myxobacteria. Using Myxococcus xanthus DK1622 as a model, we confirmed that dnaE1 (MXAN_5844) was essential for cell survival, while dnaE2 (MXAN_3982) was dispensable and encoded an error-prone enzyme for replication. The deletion of dnaE2 had small effects on cellular growth and social motility, but significantly decreased the development and sporulation abilities, which could be recovered by the complementation of dnaE2. The expression of dnaE1 was always greatly higher than that of dnaE2 in either the growth or developmental stage. However, overexpression of dnaE2 could not make dnaE1 deletable, probably due to their protein structural and functional divergences. The dnaE2 overexpression not only improved the growth, development and sporulation abilities, but also raised the genome mutation rate of M. xanthus. We argued that the low-expressed error-prone DnaE2 played as a balancer for the genome mutation rates, ensuring low mutation rates for cell adaptation in new environments but avoiding damages from high mutation rates to cells. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
6. On the Cartesian skeleton and the factorization of the strong product of digraphs.
- Author
-
Hellmuth, Marc and Marc, Tilen
- Subjects
- *
CARTESIAN coordinates , *FACTORIZATION , *GRAPH theory , *MATHEMATICAL decomposition , *POLYNOMIALS - Abstract
The three standard products (the Cartesian, the direct and the strong product) of undirected graphs have been repeatedly studied, unique prime factor decomposition (PFD) is known and polynomial time algorithms have been established for determining the prime factors. For directed graphs, unique PFD results with respect to the standard products are known. However, there is, until now, no known algorithm to compute the PFD of directed graphs with respect to the direct and the strong product in general. In this contribution, we focus on the algorithmic aspects for determining the PFD of directed graphs with respect to the strong product. Essential for computing the prime factors is the construction of a so-called Cartesian skeleton. This article introduces the notion of the Cartesian skeleton of directed graphs as a generalization of the Cartesian skeleton of undirected graphs. We provide new, fast and transparent algorithms for its construction. It leads to the first polynomial-time algorithm for determining the PFD of arbitrary, finite connected digraphs with respect to the strong product. [ABSTRACT FROM AUTHOR]
- Published
- 2015
- Full Text
- View/download PDF
7. Genotyping by sequencing transcriptomes in an evolutionary pre-breeding durum wheat population.
- Author
-
David, Jacques, Holtz, Yan, Ranwez, Vincent, Santoni, Sylvain, Sarah, Gautier, Ardisson, Morgane, Poux, Gérard, Choulet, Fréderic, Genthon, Clémence, Roumet, Pierre, and Tavaud-Pirra, Muriel
- Subjects
- *
WHEAT breeding , *SEQUENCE alignment , *PLANT RNA , *DURUM wheat , *EMMER wheat , *DOMESTICATION of plants , *GENOTYPES , *SINGLE nucleotide polymorphisms - Abstract
The genetic diversity in durum wheat, Triticum turgidum durum, has been strongly reduced since the domestication of the wild Triticum turgidum dicoccoides. Monitoring durum wheat composite crosses incorporating related tetraploid taxa, such as wild and domesticated emmer wheat, is a suitable evolutionary pre-breeding method. Transcriptome sequencing paves the way for a genomic survey of single nucleotide polymorphisms (SNPs) segregating in such populations, offering the possibility of genotyping by sequencing to use these resources in genome-wide association studies (GWAS) and genomic selection (GS) programs. Evolutionary Pre-breeding pOpulation (EPO) is an evolutionary durum wheat pre-breeding population. Sequencing the transcriptome of 179 durum wheat lines (175 from EPO) led to the detection of 103,262 SNPs on two reference transcriptomes: one from the International Wheat Genome Sequencing Consortium and one assembled de novo on durum wheat. Using strict filtering to remove dubious heterozygous SNPs, EPO genetic diversity was eventually described with 76,188 high-confidence SNPs. The percentage of missing genotyping data depended on the expression level, and 88 individuals out of 175 were genotyped per SNP on average. Using the 3B pseudo-molecule of bread wheat, the transcription and diversity levels were shown to be higher in distal regions than in proximal regions, but SNPs were available throughout the chromosomes. Assuming good synteny with Hordeum, the trend was similar on the 14 chromosomes of the durum wheat genome. EPO hosts a high level of diversity, has a number of SNPs in low linkage disequilibrium (<40 Mb) and would be well suited for GWAS and GS programs. [ABSTRACT FROM AUTHOR]
- Published
- 2014
- Full Text
- View/download PDF
8. The 'Necessity Test' as expressed by the Enigmatic Article XX(j) of the general agreement on Tariffs and Trade (1994) : appellate body report, India - certain measures relating to solar cells and solar modules
- Author
-
Vinti, Clive and Vinti, Clive
- Abstract
The General Agreement on Tariffs and Trade (1994) (GATT) is premised on the elimination of all barriers to trade in goods. Contrary to this approach, Article XX of the GATT authorises the circumvention of this imperative. More specifically, Article XX(j) of the GATT essentially provides that GATT contracting parties are authorised to promulgate measures that are "essential" to the acquisition of products in general or local short supply. This invariably means that only measures that are "essential" will satisfy the "necessity test" contemplated under Article XX(j). The Appellate Body Report, India - Certain Measures Relating to Solar Cells and Solar Modules is the first World Trade Organisation case to elaborate on the "necessity test" of Article XX(j) of the GATT. This paper seeks to evaluate the Appellate Body's findings on the "necessity test" of Article XX(j).
- Published
- 2019
9. Error-prone DnaE2 Balances the Genome Mutation Rates in Myxococcus xanthus DK1622
- Author
-
Jiang-he Chen, Ze-shuo Li, Zheng Zhang, Yue-zhong Li, Jun Yin, Wan-wan Feng, and Ran Peng
- Subjects
0301 basic medicine ,Microbiology (medical) ,Genetics ,dispensable ,Mutation rate ,Myxococcus xanthus ,biology ,dnaE ,dnaE2 gene ,growth ,030106 microbiology ,DNA replication ,error-prone ,Bacterial genome size ,biology.organism_classification ,Genome ,Microbiology ,Complementation ,03 medical and health sciences ,development and sporulation ,030104 developmental biology ,chromosome replication ,Gene ,Original Research - Abstract
DnaE is an alpha subunit of the tripartite protein complex of DNA polymerase III that is responsible for the replication of bacterial genome. The dnaE gene is often duplicated in many bacteria, and the duplicated dnaE gene was reported dispensable for cell survivals and error-prone in DNA replication in a mystery. In this study, we found that all sequenced myxobacterial genomes possessed two dnaE genes. The duplicate dnaE genes were both highly conserved but evolved divergently, suggesting their importance in myxobacteria. Using Myxococcus xanthus DK1622 as a model, we confirmed that dnaE1 (MXAN_5844) was essential for cell survival, while dnaE2 (MXAN_3982) was dispensable and encoded an error-prone enzyme for replication. The deletion of dnaE2 had small effects on cellular growth and social motility, but significantly decreased the development and sporulation abilities, which could be recovered by the complementation of dnaE2. The expression of dnaE1 was always greatly higher than that of dnaE2 in either the growth or developmental stage. However, overexpression of dnaE2 could not make dnaE1 deletable, probably due to their protein structural and functional divergences. The dnaE2 overexpression not only improved the growth, development and sporulation abilities, but also raised the genome mutation rate of M. xanthus. We argued that the low-expressed error-prone DnaE2 played as a balancer for the genome mutation rates, ensuring low mutation rates for cell adaptation in new environments but avoiding damages from high mutation rates to cells.
- Published
- 2017
- Full Text
- View/download PDF
10. Genotyping by sequencing transcriptomes in an evolutionary pre-breeding durum wheat population
- Author
-
Yan Holtz, Gautier Sarah, Frédéric Choulet, Morgane Ardisson, Clémence Genthon, Jacques David, Muriel Tavaud-Pirra, Pierre Roumet, Sylvain Santoni, Gérard Poux, Vincent Ranwez, Amélioration génétique et adaptation des plantes méditerranéennes et tropicales (UMR AGAP), Institut national d’études supérieures agronomiques de Montpellier (Montpellier SupAgro)-Institut National de la Recherche Agronomique (INRA)-Centre de Coopération Internationale en Recherche Agronomique pour le Développement (Cirad)-Centre international d'études supérieures en sciences agronomiques (Montpellier SupAgro), Génétique Diversité et Ecophysiologie des Céréales (GDEC), Université Blaise Pascal - Clermont-Ferrand 2 (UBP)-Institut National de la Recherche Agronomique (INRA), Institut de Génomique Fonctionnelle - Montpellier GenomiX (IGF MGX), Institut de Génomique Fonctionnelle (IGF), Université de Montpellier (UM)-Université Montpellier 1 (UM1)-Institut National de la Santé et de la Recherche Médicale (INSERM)-Université Montpellier 2 - Sciences et Techniques (UM2)-Centre National de la Recherche Scientifique (CNRS)-Université de Montpellier (UM)-Université Montpellier 1 (UM1)-Institut National de la Santé et de la Recherche Médicale (INSERM)-Université Montpellier 2 - Sciences et Techniques (UM2)-Centre National de la Recherche Scientifique (CNRS), flagship project Agropolis Resource Center for Crop Conservation, Adaptation and Diversity (ARCAD) - Agropolis Fondation 0900-001, Centre de Coopération Internationale en Recherche Agronomique pour le Développement (Cirad)-Institut National de la Recherche Agronomique (INRA)-Centre international d'études supérieures en sciences agronomiques (Montpellier SupAgro)-Institut national d’études supérieures agronomiques de Montpellier (Montpellier SupAgro), Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement (Institut Agro)-Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement (Institut Agro), Institut National de la Recherche Agronomique (INRA)-Université Blaise Pascal - Clermont-Ferrand 2 (UBP), Institut National de la Recherche Agronomique (INRA)-Institut national d’études supérieures agronomiques de Montpellier (Montpellier SupAgro), Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement (Institut Agro)-Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement (Institut Agro)-Centre international d'études supérieures en sciences agronomiques (Montpellier SupAgro)-Centre de Coopération Internationale en Recherche Agronomique pour le Développement (Cirad), and Université Montpellier 1 (UM1)-Université Montpellier 2 - Sciences et Techniques (UM2)-Institut National de la Santé et de la Recherche Médicale (INSERM)-Centre National de la Recherche Scientifique (CNRS)-Université Montpellier 1 (UM1)-Université Montpellier 2 - Sciences et Techniques (UM2)-Institut National de la Santé et de la Recherche Médicale (INSERM)-Centre National de la Recherche Scientifique (CNRS)
- Subjects
0106 biological sciences ,dispensable ,Population ,SNP ,Plant Science ,Biology ,01 natural sciences ,DNA sequencing ,diversity ,03 medical and health sciences ,Genetics ,genotyping by sequencing ,repeatability ,education ,Molecular Biology ,Genotyping ,030304 developmental biology ,Genetic association ,Synteny ,2. Zero hunger ,0303 health sciences ,Genetic diversity ,education.field_of_study ,food and beverages ,durum wheat ,Marker-assisted selection ,RNAseq ,SNP genotyping ,Agronomy and Crop Science ,[SDV.AEN]Life Sciences [q-bio]/Food and Nutrition ,010606 plant biology & botany ,Biotechnology - Abstract
The genetic diversity in durum wheat, Triticum turgidum durum, has been strongly reduced since the domestication of the wild Triticum turgidum dicoccoides. Monitoring durum wheat composite crosses incorporating related tetraploid taxa, such as wild and domesticated emmer wheat, is a suitable evolutionary pre-breeding method. Transcriptome sequencing paves the way for a genomic survey of single nucleotide polymorphisms (SNPs) segregating in such populations, offering the possibility of genotyping by sequencing to use these resources in genome-wide association studies (GWAS) and genomic selection (GS) programs. Evolutionary Pre-breeding pOpulation (EPO) is an evolutionary durum wheat pre-breeding population. Sequencing the transcriptome of 179 durum wheat lines (175 from EPO) led to the detection of 103,262 SNPs on two reference transcriptomes: one from the International Wheat Genome Sequencing Consortium and one assembled de novo on durum wheat. Using strict filtering to remove dubious heterozygous SNPs, EPO genetic diversity was eventually described with 76,188 high-confidence SNPs. The percentage of missing genotyping data depended on the expression level, and 88 individuals out of 175 were genotyped per SNP on average. Using the 3B pseudo-molecule of bread wheat, the transcription and diversity levels were shown to be higher in distal regions than in proximal regions, but SNPs were available throughout the chromosomes. Assuming good synteny with Hordeum, the trend was similar on the 14 chromosomes of the durum wheat genome. EPO hosts a high level of diversity, has a number of SNPs in low linkage disequilibrium (< 40 Mb) and would be well suited for GWAS and GS programs.
- Published
- 2014
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