In some classes of models, taxes at the owner level are “neutral” and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between taxes and business activity – particularly entrepreneurship. Dividend taxes on owners of large firms ...

We consider a bargaining problem where one of the players, the intellectual property rights owner (IPRO) can allocate licenses for the use of this property among the interested parties (agents). The agents negotiate with him the allocation of licenses and the payments of the licensees to the IPRO. We state …ve axioms and characterize the bargaining solutions which satisfy these axioms. In a sol...

With reference to the discussion about shareholder versus stakeholder maximization it is argued that the normal type of maximization is in fact stakeholder-owner maximization. This means maximization of the sum of the value of the shares and stakeholder benefits belonging to the dominating stakeholder-owner. Maximization of shareholder value is a special case of owner-maximization, and only und...

Control of cancer pain is within the capabilities of most veterinarians and is achievable in most animal patients that have cancer with techniques that are currently available. Great satisfaction can be derived from not only treating the pet's cancer but its pain. Incorporating pain management into oncology practice is good for the well-being of the pet, the owner, the staff, the veterinarians,...

Small animal practitioners are frequently asked to diagnose, treat, and prevent the causes of infectious tracheobronchitis in dogs. “Kennel cough” is a term used to describe a moderatelyto highly-infectious respiratory condition spread in boarding kennels, shelters, and ‘doggy day care’ facilities. A loud, moist or dry, annoying cough often accompanies the contagious condition, potentially affe...

24  ABSTRACT Cars are being upgraded continuously to pave the path for intelligent transportation. This paper utilizes data mining for automatic route prediction in a passenger car through unsupervised machine learning. The use of Fuzzy Clustering Algorithm makes this concept probabilistic. It groups different routes based on the passengers in the car and provides suggestion for the driver dur...