This paper considers an optimal income tax cum higher education policy. It shows that in the presence of an optimal income tax system higher education should be taxed rather than subsidized. Furthermore, income taxes should become less progressive when an optimal higher education policy is introduced. JEL Classification: H21, I22. Berthold U. Wigger Department of Economics University of Mannhei...

Elizabeth Skala is a senior associate ill Alston & Bird's Securities Litigation Group. Prior to joining thefinn, she served as a law clerk to The Honorable William C 0 'Kelley, United States Judge for 'he Northern District ofGeorgia. She received her J.D., with honors, from Emory University School ofLaw in 2005 and was awarded the Order ofthe Coif She earned a RA" summa cum laude, in business a...

Prime Matter is matter-cum-energy. The first substance identified as such was lead. When gently heated it becomes red and redness means soul or energy so that lead was potentially red or soul-like and as such dual natured. Mercury also becomes red and can return to white metal. It was thus dual natured and was the second substance recognized as Prime Matter. First lead alone and then lead and m...

PhD thesis in Computer Science written by David Eduardo Pinto Avendaño under the supervision of Paolo Rosso (Univ. Politécnica de Valencia) and Héctor Jiménez (Univ. Autónoma Metropolitana, México). The author was examined in July 2008 in Valencia by the following committee: Manuel Palomar Sanz (Univ. de Alicante), Alfonso Ureña López (Univ. de Jaén), Eneko Agirre (Univ. del Páıs Vasco), Benno ...

PhD Thesis written by Noa P. Cruz Díaz at the University of Huelva under the supervision of Dr. Manuel J. Maña López. The author was examined on 10th July 2014 by a committee formed by the doctors Manuel de Buenaga (European University of Madrid), Mariana Lara Neves (University of Berlin) and Jacinto Mata (University of Huelva). The PhD Thesis was awarded Summa cum laude (International Doctorate).

PhD Thesis in Computer Science written by Armando Suárez Cueto under the supervision of Dr. Manuel Palomar Sanz, (Univ. of Alicante), and German Rigau Claramunt (Univ. of Basque Country). The author was examined in June 28th, 2004 by the commitee formed by Dr. Llúıs Padró Cirera (Politechnic University of Cataluña) , Andrés Montoyo Guijarro (Univ. of Alicante), Eneko Agirre Bengoa(Univ. of Basq...

An environmental-cum-epidemiological study was carried out by NIOH to assess the health effects in miners exposed to manganese based on clinical observations, pulmonary function tests (PFT) and neuroendocrine functions. The results of the environmental monitoring of manganese dust in manganese mines were reported last year. During the current year the results of medical examination, PFT and neu...

This paper studies corporate tax competition if it is costly to learn some of the elements that determine the e¤ective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can explain the empirically observed tax cuts cum base broadening. Keywords: Costly search, tax competition, co...

with valuation 110/110 cum laude Thesis: " Polymorphism and subtyping in MetaML " Supervisor: Eugenio Moggi • July 1996 High school degree at the " Istituto Tecnico Statale F.Liceti " of Rapallo (Gen-ova), with valuation 60/60 English: scholastic knowledge (PET certificate) French: scholastic knowledge Research activity Research interests Formal semantics of programming languages, functional an...

Cities are leading in the implementation of circular economy (CE) principles and sustainable development due to concentration knowledge, resources technology while remaining highest consumers producers resources. CE, urban metabolism (UM) industrial symbiosis (IS) offer a new more holistic approach based on material energy flow analysis materials recovery from waste by creating IS networks supp...