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1.
Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments. 相似文献
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建立了一种绵羊血浆中阿维菌素 (AVM )荧光高效液相色谱 (HPLC)检测法。用甲醇提取绵羊血浆中的AVM ,并用ODS C18固相萃取法进行纯化 ,纯化后的AVM经干燥处理后 ,用三氟乙酸酐和N 甲基咪唑对其进行荧光衍生化 ,用荧光HPLC进行检测。本方法的最低检测限为 0 .1ng/mL ,在血浆AVM含量 2 .5~ 5 0 .0ng/mL范围内 ,标准曲线方程为Y =2 72 12x -10 412 (r =0 .9995 ) ,样品的平均回收率为 92 .0 2 %± 6.3 3 %。批内变异系数 1.98%~ 6.2 2 % ,批间变异系数 2 .3 1%~ 8.94%。检测结果显示 ,本方法灵敏度高 ,干扰少 ,重复性好。 相似文献
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In this study, a new method was developed for the impurity profiling of illicit MDMA tablets. The extraction efficiency, linearity, repeatability and reproducibility of the method were evaluated. Eighty two MDMA tablets coming from presumed unrelated large seizures in 2004 (n >500 tablets) were analyzed by gas chromatography mass spectrometry (GC-MS) in order to assess the discrimination power of the method. The latter was found to be practical, robust, relatively easy to perform, highly discriminative and yielding good chromatography. In addition, some new impurities were detected and identified. Their chemical structures and mass spectra are reported. 相似文献
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M. Peter van der Hoek 《Public Budgeting & Finance》2005,25(1):32-45
Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system. 相似文献
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Ulrich Schröder 《German politics》2013,22(3):356-370
The article analyses the different channels ‐ industrial stakes, supervisory board mandates, proxy voting ‐ by which German banks can exert influence on industrial companies. The central thesis is that even where the banks have such influence they do not dominate the companies. A recent empirical study on the effects of the alleged bank dominance over industrial companies with detrimental effects on their performance is shown to contain major methodological mistakes. The relationship between banks and industry is undergoing some distinct changes. Banks have substantially reduced their industrial stakes as well as their representation on supervisory boards, which underlines that they are not striving for industrial leadership. Despite a clear trend in the German corporate sector to pay increasing attention to shareholder value and to provide more transparency in accounting, it seems premature to expect the German capital market, including the corporate governance system, to incorporate fully the Anglo‐Saxon model in the immediate future. 相似文献
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Pierre van der Eng 《澳大利亚政治与历史杂志》2021,67(1):50-66
This paper asks why it took ten years after a major famine in Indonesia in 1957 for Australia's food aid to increase in greater amounts, and why food aid was so significant in Australia's foreign aid to Indonesia during the late 1960s and 1970s. Indonesia's reluctance to apply for food aid under the Colombo Plan is the reason for the delay. A combination of humanitarian, commercial and international relations interests converged to shape Australia's rapidly growing food aid to Indonesia after 1966. Food aid contributed to alleviating food shortages and famines in Indonesia. It also supported Australian firms in regaining their share in the growing market for wheat-based products in Indonesia, and in building market share for Australian rice exports, in competition with United States (US) producers and the US PL480 food aid program. Food aid also allowed Australia to expand its foreign aid program to Indonesia rapidly after 1966, in support of the government of new President Soeharto and improved bilateral relations. 相似文献