The paper presents the problem of choosing the representatives in an assembly when the whole electoral region is subdivided into electoral districts. Because of the two dimensions, geographical (districts) and political (parties), the problem is called bi-apportionment. Often the allocation of seats to districts is pre-determined and furthermore distorted —meaning that the ratios of the number ...

Non-methane hydrocarbons source apportionment at different sites in Mexico City during 2002–2003 E. Vega, G. Sanchez, and L. Molina Instituto Mexicano del Petróleo, Eje Central Lázaro Cárdenas Nm. 152.Col, San Bartolo Atepehuacan, Delegación Gustavo A. Madero, 07730, México, D.F., Mexico Department of Earth, Atmospheric, and Planetary Sciences, Massachusetts Institute of Technology, Cambridge, ...

Geoffrey Grimmett Abstra t. The problem of how to allocate to states the seats in the US House of Representatives is the most studied instance of what is termed the ‘apportionment problem’. We propose a new method of apportionment which is stochastic, which meets the quota condition, and which is fair in the sense of expectations. Two sources of systematic unfairness are identified, firstly the...

Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax bas...

This paper reviews the recent theoretical literature that analyses the European Union’s policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal includes a harmonisation of corporate tax rates, a core issue is how tax competition between member states...

When a tangible product is sold, Virginia’s apportionment formula uses the sales factor to assign it to the state in which it is delivered. This destination approach means that customer location is a significant factor in the apportionment of income from the sale of tangible products. But when services and intangibles are sold, the sales factor assigns it based on an analysis of the income-prod...

Decision support systems are intended to assist human decision makers. In complex, dynamic domains a proper task apportionment between the computer and the human decision maker largely dictates system success. Task apportionment is even more critical when exceptions are introduced into the system. We examine an airbase logistics scheduling and planning system, a complex and dynamic application ...