"A common hypothesis regarding the distribution of income is that it tends to become more unequal in the initial and middle stages of economic development, in part because of demographic changes. However, previous studies of the effect of demographic changes on income distribution are not based on the underlying micro determinants of the income components." In the present paper, "the micro de...

This paper investigates the empirical validity of different classes of ‘development trap’ models of economic growth. Quah (1993) finds that the cross country distribution of per capita income is moving toward a twin peaked distribution. This finding has supported and encouraged a large theoretical literature on development traps that produce twin peaks through physical and human capital accumul...

The issue addressed in this paper is the optimal taxation of incomes earned tn the home economy, and of incomes earned abroad, when people can migrate. As a preliminary, the optimal taxation of home incomes when there is migration and no taxation of foreign incomes, is discussed. Then in a more general setting, we deal with optimal taxation of different kinds of labour when another kind of labo...

This study investigates whether personal taxes are related to asset valuations. The effective tax rate of investment income fluctuated considerably since federal income taxes were introduced. The main result of the paper demonstrates that there is an economically and statistically significant relationship between asset valuations and personal tax rates. Stock valuations tend to be higher when t...

This paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correcting entries, then the impact of these elements are investigated on the return on equity, revenue growth and economic value adde...

the ponseti method is a safe and effective treatment for congenital clubfoot, and radically decreases the need for extensive corrective surgery. but a group of patients will still present with under corrected residual equinovarus deformities despite the proper use of the ponseti method. about 25% of operated clubfeet will develop recurrence or show a marked residual deformity (recurrent clubfoo...

the aim of this research is to study the relationship between organizational culture and the new measure to evaluate the organization' performance. powerful organizational culture has significantly related with organizational’ performance and it is going to be expected to create value in the organization. but, when the cultural values support organizational adaptation to environmental, the...

BACKGROUND   Many cohort studies have been carried out that have provided information on the relationship between diet and health-related outcomes. Omission of important covariates during multivariate analysis may give rise to error due to residual confounding. A possibly important covariate is socioeconomic status (SES) as this is related to both diet and health. OBJECTIVE To determine the f...

this paper aims to prepare intellectual capital component by satisfactory design. satisfaction of employees, customers and residual benefit are the main core of present measurements. the correct position of these items in the financial statements are proposed by correcting entries, then the impact of these elements are investigated on the return on equity, revenue growth and economic value adde...