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IN order to discuss the manner in which colloidal graphite aids lubrication it is necessary to consider a piece of metal, the surface of which has been recently finished…
IN order to discuss the manner in which colloidal graphite aids lubrication it is necessary to consider a piece of metal, the surface of which has been recently finished by some machining process. A material is only held together by reason of the attraction that the atoms of which the material is composed have for each other. In the body of the material each atom is surrounded by several other atoms to which it is attracted, but it cannot move under the influence of these attractions, because they balance. The atom at the surface of metal, however, has attracting atoms on the material side only; consequently there is a tendency for such an atom to be pulled inwards. The state of stress produced in this way is known as surface tension. This explanation could perhaps be better followed by picturing the atomic structure of a material in which two atoms only go to form the molecule, as in salt, where each atom of chlorine has its corresponding or companion atom of sodium, as pictured in Fig. 1.
The purpose of this paper is to investigate the way that multinational companies can design effective transfer pricing systems of intangible assets with special…
The purpose of this paper is to investigate the way that multinational companies can design effective transfer pricing systems of intangible assets with special consideration of the effect of e‐commerce within the restricted regulations of tax authorities of American and Foreign governments.
The new trends in transfer pricing and the nature of intangible assets are discussed. Different strategies of multinationals' ownership techniques are examined. The selection of the appropriate transfer pricing methods is analyzed.
The paper concludes that the most effective transfer pricing system should include: tax and non‐tax strategies to manage global earnings of the company; objectives behind the system; potential global income tax consequences; selection of the best transfer pricing method; and key issues to help in avoiding tax audits in the future.
This paper fulfills an urgent need for an effective transfer system of the e‐commerce to meet tax regulations of different countries.
The report covering 1949–50 on Heavy‐Oil Engine Working Costs, recently published by the Diesel Engine Users Association includes, this year, a marine section in addition to the usual home and overseas details of engine working costs. The marine section gives details of oil engines on 26 vessels operated by three companies.
The seventh annual report of the Motor Industry Research Association, covering the year ended 30th June, 1952, has recently been published. It is very satisfactory to note that the Association is increasing its number of members which now stands at 934, made up of 817 who subscribe through the S.M.M. & T. and 117 directly.
In 1870, after a decade of vigorous public debate over the economic importance of technical and scientific learning for the colony’s development, the Industrial and…
In 1870, after a decade of vigorous public debate over the economic importance of technical and scientific learning for the colony’s development, the Industrial and Technological Museum was established in the city of Melbourne ‘as a means of public instruction’ for the people of Victoria. Founded in February 1870 and officially opened on 8 September 1870, the new public museum occupied the building erected at the rear of the Public Library for the 1866 International Exhibition. The Industrial and Technological Museum, later the Science Museum and now part of Museum Victoria, was directed by J. Cosmo Newbery and managed by a sectional committee of the Public Library, Museums, and National Gallery of Victoria Trust, which Parliament had incorporated and enlarged in December 1869.
In the mid nineteenth-century Victorian government-aided schools were patronised by a broad spectrum of the community, many of whom sought a higher, or “middle-class”…
In the mid nineteenth-century Victorian government-aided schools were patronised by a broad spectrum of the community, many of whom sought a higher, or “middle-class”, education for their children. The various educational boards responsible for the administration of the public system, while not objecting to the provision of advanced tuition, were determined to ensure it was not offered on a socially selective basis. The purpose of this paper is to examine how accusations that some schools had engaged in socially selective practices led to the eventual removal of higher subjects from the curriculum.
Documentary evidence, particularly the correspondence between the central educational boards and the local school committees, is examined to assess the validity of the claims and counter claims made by those involved.
It appears that administrators used accusations of social exclusion to justify the removal of advanced subjects from the curriculum; with the result that it was not until state high schools were established early in the twentieth century that a higher education was again offered in the public sector.
The paper looks at an area of educational provision that has attracted little attention from researchers.