Purpose – The purpose of this paper is to highlight key information system (IS) issues in Estonian organizations for the mid-2000s. This research is a follow-up to an initial effort in the country in 1993, in which a similar theme was investigated. The primary objective of this present study was to compare and contrast the findings in the previous study with the present effort. Design/methodolo...

This paper utilizes a novel database collected by the authors to document features of the progressivity of personal income tax systems across 209 countries for the years 1980-2009. We measure progressivity in several ways. First, we associate it with the increase in effective average (marginal) tax rates between a wage of zero and ten times the average wage in a country. Second, we consider the...

Abstract One of the characteristic features piston engines are vibrations caused by pistons moving in cylinders. During engine design process, it is necessary to determine level vibration that can occur engine. This especially important for aircraft engines. Due minimization weight aircraft, limit factors may cause damage structure. these vibration, which resonance and, consequently, a dangerou...