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This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

It allows understanding the difference between tax jurisdictions in the tax principles domain.

Some parameters and techniques in use for describing the results of tests on IR systems are analysed. Several considerations outside the scope of the usual 2 x 2 table are relevant to the choice of parameters. In particular, a variable which produces a ‘performance curve’ of a system corresponds to an extension of the 2 x 2 table. Also, the statistical relationships between parameters are all‐important. It is considered that precision is not such a useful measure of performance (in conjunction with recall) as fallout. A more powerful alternative to Cleverdon's ‘inevitable inverse relationship between recall and precision’ is proposed and justified, namely that the recall‐fallout graph is convex.

The purpose of this paper is to focus on the local minima issue encountered in motion planning by the artificial potential field (APF) method, investigate the currently existing approaches and analyze four types of previous methods. Based on the conclusions of analysis, this paper presents an improved wall‐following approach for real‐time application in mobile robots.

In the proposed method, new switching conditions among various behaviors are reasonably designed in order to guarantee the reliability and the generality of the method. In addition, path memory is incorporated in this method to enhance the robot's cognition capability to the environment. Therefore, the new method greatly weakens the blindness of decision making of robot and it is very helpful to select appropriate behaviors facing to the changeable situation. Comparing with the previous methods which are normally considering specific obstacles, the effectiveness of this proposed method for the environment with convex polygon‐shaped obstacles has been theoretically proved. The simulation and experimental results further demonstrate that the proposed method is adaptable for the environment with convex polygon‐shaped obstacles or non‐convex polygon‐shaped obstacles. It has more widely generality and adaptiveness than other existed methods in complicated unknown environment.

The proposed method can effectively realize real time motion planning with high reliability and generality. The cognition capability of mobile robot to the environment can be improved in order to adapt to the changeable situation. The proposed method can be suitable to more complex unknown environment. It is more applicable for actual environment comparing with other traditional APF methods.

This paper has widely investigated the currently existed approaches and analyzes deeply on four types of traditional APF methods adopted for real time motion planning in unknown environment with simulation works. Based on the conclusions of analysis, this paper presents an improved wall‐following approach. The proposed method can realize real time motion planning considering more complex environment with high reliability and generality. The simulation and experimental results further demonstrate that the proposed method is adaptable for the environment with convex polygon‐shaped obstacles or non‐convex polygon‐shaped obstacles. It has more widely generality and adaptiveness than other existed methods in complicated unknown environment.

Looks at the generality and reliability of multi‐item measures that are based upon the perception of one or more individuals. Proposes that at least an overall time aspect is missing, which would contribute to the measurement of the perceived direction of change in a specific empirical context. The issues raised in current marketing research literature on the use of multi‐item measures relate to the generality and reliability of the findings regarding time and space. Emphasises the limits of the issues of time. The characteristics of data collected using a particular multi‐item measurement scale determine the reliability of the findings. Determines, by a methodological procedure, the generality of the empirical outcome. The results may lack reliability and generality over time even if the same items of measurement are used in the same context. Therefore, introduces an overall trend dimension in multi‐item measures in order to incorporate the time aspect for each dimension in a construct. The trend dimension makes it possible to measure the perceived direction of change, and complements the facets, as well as the perceptual degree, of a phenomenon or object in a specific empirical context.

Farradane's system of relational indexing, which had been previously used in a retrospective search system with good results, was further tested as the indexing language for an experimental S.D.I. system. Sections of Metals Abstracts were used for the data base of 2,820 abstracts, and forty‐three volunteer users participated in the experiment which lasted for six months. Performance was assessed by recall, precision and fallout ratios, and the ‘coefficient of association’ (Q value) and the product (recall X precision) were used as overall measures. The overall average performance was about 75% recall and 75% precision. A failure analysis was also carried out. The browsing strategies incorporated into the system were analysed, as were the profile structure, the distribution of performance measures and possible relationships between recall, precision and generality. Farradane's relational indexing appeared applicable to the different scientific area of the properties of metals and again gave good results with a greater depth of indexing. Some new features of the system were observed.

Intangibility has long been studied in marketing, especially its physical aspect. This paper seeks to verify whether a branding strategy is efficient in reducing the risk perceived by customers.

A sample of university students answered the measurements considering both perspectives (brands and product categories). The paper uses a three‐dimensional approach of intangibility and explores its relationships with evaluation difficulty (ED) and perceived risk (PR). These relationships were tested in two different perspectives: brands and product categories.

Two analyses were made to test the hypotheses which were generally supported. Several relationships between the variables were found, but three should be highlighted. First, it was shown that brands are more mentally intangible than product categories, which may lead to a difficulty to evaluate. Second, it was found that evaluation difficulty increases the perceived risk in the product category perspective. Third, it was found that higher involvement generates a stronger relationship between evaluation difficulty and perceived risk for the product category perspective.

Theoretical and managerial implications to the literature are discussed along with examples of how managers could use the findings.

The research incorporates prior knowledge and involvement as moderating variables of the proposed framework and reinforces their relevance to the field. The results not only show the importance of branding, but also support the argument of considering evaluation difficulty in future research.

The importance of adaptability in office buildings has increased during the past years, mostly due to factors like rapid change, both in private and public organisations, new and innovative work place design and growing environmental concerns about building redundancy.

The research design of the study presented here is a comparative case study, where recently built office buildings by 11. Norwegian real estate developers are assessed with regard to 16 different adaptability measures.

The study shows that office buildings built by owner‐occupiers are more adaptable than office buildings built by the group who develop property for renting and management, and considerably more than the office buildings built by the group who develop property for sale to investors. A short‐term perspective on property investment, i.e. that of the group who develop property for sale to investors, does not favour adaptability concerns. A long‐term perspective as well as a use‐value perspective on property investment, i.e. that of the owner‐occupier stakeholder group, on the other hand, do favour adaptability in office buildings.

Whether this research can help making buildings more adaptable, depends on whether the real estate customers, i.e. the users, they who pay for using the office building, understand the value of adaptability and are willing to pay the extra cost of adaptability. The building professions, including the real estate developers, claim that they know how to make office buildings adaptable.

The value of this paper may lie in demonstrating that this knowledge is not used in practice.

The fast advancement of medical technology and processes poses challenges to hospital construction and management. The purpose of this paper is to provide a structured approach to advancing adaptability in hospital retrofits, proposing the preferable timing and scope of different adaptability strategies.

A qualitative research approach was chosen, with 28 semi-structured interviews designers, project managers, clients and healthcare professionals as the primary research data.

This paper presents a model for planning for the future in hospital retrofits. The model includes 11 different adaptability strategies, categorized based on the level of adaptability. Furthermore, each strategy is linked to an open building system level, indicating the appropriate timing. Based on the findings, generality strategies in the tertiary building system level are the most effective forms of adaptability, as they are easy to implement and answer to non-specific changes in hospital operations.

The findings contribute to existing knowledge on adaptability in buildings, and provide practical guidance particularly for designers. A new type of service offering, an adaptability roadmap detailing the scope and timing of adaptability, is suggested.

The paper contributes to the existing research by detailing different approaches and knowledge related to adaptability and its strategies in hospital retrofits. More specifically, the three-fold categorization of adaptability is linked to both timing and intrusiveness in a novel way.

The main purpose of this paper is to explore whether the nature of innovation is accumulative or radical and to what extent past year accumulation of technology stock can predict future innovation. More importantly, the authors are concerned with whether a change of policy regime or a variance in the quality of technology will moderate the nature of innovation.

The authors examined a dataset of 3.6 million Chinese patents during 1985–2015 and constructed more than 5 million citation pairs across 8 sections and 128 classes to track knowledge spillover across technology fields. The authors used this citation dataset to calculate the technology innovation network. The authors constructed a measure of upstream invention, interacting the pre-existing technology innovation network with historical patent growth in each technology field, and estimated measure's impact on future innovation since 2005. The authors also constructed three sets of metrics – technology dependence, centrality and scientific value – to identify innovation quality and a policy dummy to consider the impact of policy on innovation.

Innovation growth is built upon past year accumulation and technology spillover. Innovation grows faster for technologies that are more central and grows more slowly for more valuable technologies. A pro-innovation and pro-intellectual property right (IPR) policy plays a positive and significant role in driving technical progress. The authors also found that for technologies that have faster access to new information or larger power to control knowledge flow, the upstream and downstream innovation linkage is stronger. However, this linkage is weaker for technologies that are more novel or general. On most occasions, the nature of innovation was less responsive to policy shock.

This paper contributes to the debate on the nature of innovation by determining whether upstream innovation has strong predictive power on future innovation. The authors develop the assumption used in the technology spillover literature by considering a time-variant, directional and asymmetric matrix to model technology diffusion. For the first time, the authors answer how the nature of innovation will vary depending on the technology network configurations and policy environment. In addition to contributing to the academic debate, the authors' study has important implications for economic growth and industrial or innovation management policies.

Two general requirements for overall measures of retrieval effectiveness are proposed, namely that the measure should be as far as possible independent of generality (this is interpreted to mean that it can be described in terms of recall and fallout), and that it should be able to measure the effectiveness of a performance curve (it should not be restricted to a simple 2×2 table). Several measures that have been proposed are examined with these conditions in mind. It turns out that most of the satisfactory ones are directly or indirectly related to Swets' measure A, the area under the recall‐fallout curve. In particular, Brookes' measure S and Rocchio's normalized recall are versions of A.