The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or co...

New socio-economic conditions impose specific requirements to the education system as a whole, including all stages and forms of vocational education. The article discusses the role and place of a diversified, multi-level system of training, which provides a variety of characteristics and volumes of educational and vocational programs that actualizes the problem of improving the system of life-...

In this article, we review empirical findings that misinformation effects in children are the joint product of automatic or unconscious and intentional or conscious processes. First, we outline the extant literature on multiple systems and process models of memory. Second, we examine how dual memory processes (e.g., recollection and automaticity, verbatim-based identity, and gist-based similari...

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This study investigates if consumers can extract any meaning from ads that receive only a cursory and coarse glance, which is common in ad practice, and whether companies’ investments in all ads that receive such a glance are completely wasted. We find that typical ads communicate their gist better and faster than atypical ads under these conditions, and that they capture immediate interest. In...

In this article, I analyze the use of historical counterfactuals in the Campaign of 1815 by Carl von Clausewitz (1780–1831). Such is the importance of counterfactuals in this work that its gist can be given in a series of 25 counterfactuals. I claim that a central role is played by evaluative counterfactuals. This specific form of counterfactuals is part of a didactic method that allows Clausew...

A review is presented summarizing the global state-of-the-art, including the gist of the studies conducted by the authors, on vermicomposting. Studies on the impact of vermicast on plant growth are also reviewed. The paper brings out the suitability or otherwise of different species of earthworms to ‘bioprocess’ different types of organic waste. The paper also presents the gist of the studies–w...

When information is thematically related to previously studied information, gist-based processes contribute to false recognition. Using functional MRI, we examined the neural correlates of gist-based recognition as a function of increasing numbers of studied exemplars. Sixteen participants incidentally encoded small, medium, and large sets of pictures, and we compared the neural response at rec...

In the present paper we prove the main structure theorem for Chevalley groups G = G(Φ, R) of types Φ = E6,E7 over a commutative ring R. More precisely, we describe subgroups in G normalized by the elementary subgroup E(Φ, R). This result is not new, since structure theorems are known for all Chevalley groups [25, 27, 28, 30], [38]–[40], and [58, 61] (see [42, 65, 34, 56] for further references)...

The most common tumors derived from the mesenchyme of the gastrointestinal system are stromal tumors. These tumors are typically seen in the stomach and small intestine and less frequently in the colon, rectum and esophagus and are very rarely located outside the gastrointestinal system. Cure is provided with complete surgical resection with resection borders free of tumor. Tumor size, mitotic ...