Taxation is one of the significant phenomena in any economy as it not only generates revenues for existing government, but also serves as a fiscal tool and stabilization policy. One of the main types of taxation is the petroleum tax which accounts for more than 30% of revenue for developed countries and more than 85% for developing economies. This work focuses on petroleum producing giants in ...

abstract in order to study the effects of irrigation regimes and plant spacing on bulb yield of two onion (allium cepa l.) genotypes, an experiment was conducted at kabootar abad research station of isfahan during two growing seasons (2005 and 2006). the experiment design was split-factorial with a randomized complete block arrangement with four replications. main plots included three irrigatio...

The research critically evaluates ways of narrating the Israeli-Palestinian conflict in Polish secondary-school history textbooks. Based on a repeated critical reading and discourse analysis both Israeli Arab-Palestinian narratives, study focuses choice pro-Palestinian pro-Israeli designations when naming incorporation or silencing and/or voices textbook narratives. Reducing Palestinians to dis...

OBJECTIVE Multiskilling has been identified as one means of reducing she cost of health care. This study examined occupational therapy practitioners' knowledge of multiskilling, how it is affecting service delivery and quality of care, and how therapists believe the addition of skills should occur. METHOD A questionnaire was constructed for the survey and mailed to a random sample of 200 occu...

[Purpose] This study examined the contents of supervision needed by novice therapists to develop clinical abilities, focusing on their clinical experience and using an original evaluation table. [Subjects and Methods] An evaluation of clinical abilities basic attitudes, therapeutic skills, and clinical practice-related thoughts was conducted in 29, 21, and 9 therapists with clinical experience ...

The rapid growth in the number of behavior analysts and aspiring behavior analysts creates an imperative for effective and efficient supervisory practices. Many behavior analysts receive little to no explicit instruction and mentoring in supervision practices while they are in training themselves. Those behavior analysts may then be expected to provide supervision for a range of individuals soo...

This paper presents an occupational therapy method for training children fitted with myoelectric prostheses. It is based upon a structured way of describing the accomplishments of a child fitted with a myoelectric prosthesis, called the Skill Index Ranking Scale (SIRS). By using the SIRS when designing the training session, the therapist can progressively increase the demands presented to the c...

The Dutch kidney exchange donation program started in January 2004. A literature review has shown that several factors of the exchange program could influence the psychological well being of participants, such as the loss of the possibility of a 'medical excuse' for unwilling donors and the issue of anonymity. However, these factors have not been the subject of empirical study yet. We therefore...

Before milk was incorporated into the Zionist project as a nutritional supplement for children, dairy celebrated agricultural produce. Milk had ability to bring together varied group of technical experts, who hailed in School program national triumph. Situating its local well international contexts, this article shows how imagined and presented way that tied food, public health, Jewish physique...

BACKGROUND Uganda introduced a multipronged intervention, the supervision, performance assessment, and recognition strategy (SPARS), to improve medicines management (MM) in public and not-for-profit health facilities. This paper, the first in a series, describes the SPARS intervention and reports on the MM situation in Uganda before SPARS (baseline). METHODS To build MM capacity at health fac...