The internal combustion engine was invented around 1790 by various scientists and engineers worldwide. Since then the engines have gone through many modifications and improvements. Today, different applications of engines form a significant technological importance in our everyday lives, leading to the evolution of our modern civilization. The invention of diesel and gasoline engines has defini…
This book discusses the concepts, types, models, and patterns of Japan’s Hometown Tax Donation Payment system, to provide a clear picture of this newly developed unique and innovative fund-raising tool used by municipalities. It also sheds light on the influences that reciprocal gifts provided by each municipality to donors have on local economies by reviewing empirical works and surveys targ…
While tax clinics have existed in the US since the 1970s, they are now being established throughout the world, with recent clinical developments in Australia, the UK and Ireland in particular. Of interest to higher education professionals, the tax profession and policymakers, this practical handbook explores the benefits that a clinical tax education can have and equips readers with the tools n…
A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax adminis…
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operati…
When Courant prepared the text of his 1942 address to the American Mathematical Society for publication, he added a two-page Appendix to illustrate how the variational methods first described by Lord Rayleigh could be put to wider use in potential theory. Choosing piecewise-linear approximants on a set of triangles which he called elements, he dashed off a couple of two-dimensional examples and…
Energy audits play an important role in promoting energy-efficiency measures in SMEs. This paper uses EIB Investment Survey data about energy audits and energy-efficiency investments of some 12,500 signatures from EU28 Member States per year. It suggests that: Energy audits are a useful tool for overcoming the information barriers and facilitating investments in energy-efficiency measures They …
Solid state batteries with a lithium metal electrode are considered the next generation of high energy battery technology. Unfortunately, lithium metal is prone to harmful protrusion or dendrite growth which causes dangerous cell failure. Within this work the problem of protrusion growth is tackled by deriving a novel electro-chemo-mechanical theory tailored for binary solid state batteries whi…