763 National Tax Journal Vol. LIV, No. 4 Abstract This empirical research extends the work of Tanzi (1987) and provides comparative 1985–99 corporate income tax (CIT) rates for 29 different countries, spanning the United States, Europe, and Southeast Asia. A common worldwide trend in CIT rates emerges. During the 1985–99 period, the top CIT rate decreased by 11 percentage points in the United S...

In a case of subarachnoid hemorrhage, the arteries of the circle of Willis were left undisturbed and undissected at postmortem examination. A block of frontal lobe tissue with the attached vessels was serially sectioned disclosing in its entirety a saccular aneurysm that had ruptured at the base rather than the dome. The histology of the hemostatic process was clearly depicted.

Spatial analysis and GIS technology are still seldom used to evaluate and map landslide risk. Especially, few studies concern the automatic mapping of landslide risk at large scales (1:10,000) corresponding to the scale of the legal regulation plans in France. Maquaire et al., Analyse spatiale du risque « glissement de terrain » 2 This paper presents a three-step procedure to map landslide risk...

The article analyses the Spanish experience of EU compensatory rural policy in order to contribute to broader debates on the effectiveness of this kind of policy and the role of agriculture in the definition of European rural policies. In the case of Spain, compensatory allowances to mainly mountain farmers had little effect on economic trajectories or social cohesion because of the small sums ...

BACKGROUND Today's European Union (EU) encompasses countries with diverse patterns of tuberculosis epidemiology. METHODS We explored national tuberculosis data for 1999-2003 reported to the EuroTB surveillance network. We analyzed only complete, representative data for drug resistance (from 15 countries) and treatment outcomes (from 19 countries). RESULTS Between 1999 and 2003, overall tube...

Humans and gorillas share 97% of their genetic makeup which means the risk of disease transmission between the two is potentially high. Humans with high exposure and whose exposure-related activity can most easily be managed are park conservation personnel. In June 2001, the Morris Animal Foundation’s Mountain Gorilla Veterinary Project initiated a health program for all employees working in Rw...

Natural killer (NK) cells play an important role in the containment of HIV replication during primary infection, though their functions are impaired during chronic HIV infection. Infants experience more rapid HIV disease progression than adults, but contributions of infant NK cells to containing HIV infection are unknown. The aim of this study was to determine the impact of HIV infection on inf...

Since 1993, the rate of output growth in Ireland has been three times that of the EU. The annual rate of employment growth has been even more spectacular at four percentage points higher than that of the EU. Over 25 per cent more people are working than in 1993, whilst in most European economies employment has been flat (see Figure 1). The growth rate of output per worker has been far less spec...

Renewable energy sources are developed worldwide, owing to high oil prices and in order to limit greenhouse gas emissions. The objective of this research was to study the feasibility of biodiesel production from mountain almond (Prunus Scoparia) oil using ultrasonic system and optimization of the process using Artificial Bees Colony (ABC) Algorithm. The results showed that by increasing the mol...