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Luxembourg: bribes, justified by the operation (of a company) are deductible as business expenses. However, the tax authorities may require that the payer is to designate the receiver by name. If not, the expenses are not recognized as operating expenses.

Netherlands: all expenses that are directly or closely related to the business are deductible. This also applies to expenditure outside the actual business operations if they are considered beneficial as to the operation for good reasons by the management. What counts is the good merchant custom. Neither the law nor the administration is authorized to determine which expenses are not operationally justified and therefore not deductible. For the business expense deduction it is not a requirement that the recipient is specified. It is sufficient to elucidate to the satisfaction of the tax authorities that the payments are in the interest of the operation.

Austria: bribes justified by the operation (of a company) are deductible as business expenses. However, the tax authority may require that the payer names the recipient of the deducted payments exactly. If the indication of the name is denied e.g. because of business comity, the expenses claimed are not recognized as operating expenses. This principle also applies to payments to foreigners.

Switzerland: bribe payments are tax deductible if it is clearly operation initiated and the consignee is indicated.

US: (rough résumé: "generally operational expenses are deductible if they are not illegal according to the FCPA")

UK: kickbacks and bribes are deductible if they have been paid for operating purposes. The tax authority may request the name and address of the recipient."

Referring to the recommendation of the above-mentioned Parliamentary Financial Commission's study, [105] the then Kohl administration (1991–1994) decided to maintain the legality of corruption against officials exclusively in foreign transactions Womens Jersey Tapered Trousers EVANS DsHMxRS8W
and confirmed the full deductibility of bribe money, co-financing thus a specific nationalistic corruption practice (§4 Abs. 5 Nr. 10 EStG, valid until March 19, 1999) in contradiction to the 1994 OECD recommendation. [109] The respective law was not changed before the OECD Convention also in Germany came into force (1999). [110] According to the Parliamentary Financial Commission's study, however, in 1994 most countries' corruption practices were not nationalistic and much more limited by the respective laws compared to Germany. Tote Bag Halloween Bat by VIDA VIDA Gz83EcG

Development of the shadow economy in (West-) Germany 1975–2015 . Original shadow economy data from Friedrich Schneider, University Linz.

Particularly, the non-disclosure of the bribe money recipients' name in tax declarations had been a powerful instrument for Legal Corruption during the 1990s for German corporations, enabling them to block foreign legal jurisdictions which intended to fight corruption in their countries. Hence, they uncontrolled established a strong network of clientelism around Europe (e.g. SIEMENS) Tote Bag Choking Babe by VIDA VIDA lipAKpN
along with the formation of the Lucky 9 sneakers Multicolour Ami xBxGv8VjjH
in the upcoming Womens Leather Cosmetic Pouch Barneys New York aEKNExUT
and the Eurozone . Moreover, in order to further strengthen active corruption the prosecution of tax evasion during that decade had been severely limited. German tax authorities were instructed to refuse any disclosure of bribe recipients' names from tax declarations to the German criminal prosecution. Mens Cotton Pocket Square purple diagonal lines by VIDA VIDA XFbzYR
As a result, German corporations have been systematically increasing their informal economy from 1980 until today up to 350 bn € per annum (see diagram on the right), thus continuously feeding their black money reserves. [114]

My team and I still work together. RicardoGutierrez does all my mastering and I’m still working with Frequency who is pretty busy now that he produced the number one record “The Monster” by Eminem and Rihanna. I work closely with Frequency because his manager is not only my attorney, but also my business partner for my Label Imprint180 . So I still have my core guys and who knows what the future holds.

In the past eight months, I’ve gone strictly in the box but I still do have my hybrid set up. I have a C24 because there’s something about faders that makes it more musical for me. I have a dangerous summing box [2Buss Lt] and from that I run it into an SSL stereo buss compressor. From the stereo buss compressor I go into the Dangerous BAX Equalizer. At the end of that chain I have something that’s a little bit of a secret and when people hear about it they’re like “What?” I don’t know if you’ve ever heard of the Behringer Edison; they don’t make it anymore but it’s basically a stereo imager. It’s like a more in depth version of an M/S widener and the engineers that I used to work under all had one and they would use it on background vocals a lot.

Ricardo Gutierrez, who is my mastering engineer, came from the Hit Factory and worked with Herb Powers Jr. Herb has an edison that he uses on his masters and since Ric’s gear is basically a duplicate, he has one as well. I usually sit in on the sessions while my mixes are being mastered and it always impresses me how the Edison makes the sides wider and a little shinier. He told that if I could ever get my hands on one, that I should just buy it.

So one day I saw one on Ebay that was sealed and never opened and said “I don’t really know what this is but if you can find use for it, throw me a number.” So I sent the guy an email saying I would give him a hundred bucks and a “Buy Now”. So that’s the last part of my hybrid chain.

As far as speakers, I’m a big NS-10 guy and as much as I’d love to move away from them, there’s just something about carving out mid range on them that’s comfortable for me. Then I have a pair of BW 801 Matrix 2 with subwoofer as my mains. Recently I have been using the JBL LSR 6328T speakers and I have been on those plus the NS-10’s and they are amazing. The JBL tweeter is just mind blowing.

When we went into the room to set up the acoustics it was really done for mixing even though we have a live room and beautiful booth. The focus was really to make it sound good for mixing. We actually went with GIK Panels. We spoke with the owner Glenn, and gave him a blueprint of the studio. He walked us through it and made suggestions on what we should do to make it sound better and now the room sounds absolutely phenomenal. It’s a world of a difference compared to my old room at Stadium Red.

I spend a lot time getting my session prepped. If it’s a larger project then I’ll have my assistant handle it but since I’m so hands on, most of the time I like to do it myself. I have a sheet that my manager sends my clients where it lays out exactly how I want things. The most important thing is the prep because once the prep is done, you don’t have to worry about it. The more prep work that you do, the easier that the mix becomes.

Both matrices and vectors are represented as sparse arrays with their dimensions implicit and their indices starting from 0. For this we make heavy use of the parameterized module ARRAY , described in Section 7.13.2 .

First, a data type of pairs of natural numbers to be used as indices for matrices is created.

fmodINDEX-PAIRis prNAT. sortIndexPair. op_,_:NatNat->IndexPair[ctor]. endfm

Then, we instantiate (and rename as desired) the parameterized module ARRAY to obtain matrices of integers. Notice that Int0 is the view from DEFAULT to INT given in Section 7.11.2

viewIndexPairfromTRIVtoINDEX-PAIRis sortElttoIndexPair. endv
fmodMATRIX{X::DEFAULT}is pr(ARRAY*(sortEntry{X,Y}toEntry{Y}, sortArray{X,Y}toMatrix{Y})) {IndexPair,X}. endfm
fmodINT-MATRIXis prMATRIX{Int0}*(sortEntry{Int0}toIntMatrixEntry, sortMatrix{Int0}toIntMatrix, opemptytozeroMatrix). endfm

For example, the matrices

are both represented by the same term

(0,0)|->1;(0,1)|->2;(1,1)|->-1

Vectors are represented in a similar way as sparse arrays with natural numbers as indices. We use here the view Int0 already mentioned above and also the view Nat from TRIV to NAT given in Section 7.11.1 . The view IntVector defined below will be used to construct sets of vectors later on.

fmodVECTOR{X::DEFAULT}is pr(ARRAY*(sortEntry{X,Y}toEntry{Y}, sortArray{X,Y}toVector{Y})) {Nat,X}. endfm
fmodINT-VECTORis prVECTOR{Int0}*(sortEntry{Int0}toIntVectorEntry, sortVector{Int0}toIntVector, opemptytozeroVector). endfm
viewIntVectorfromTRIVtoINT-VECTORis sortElttoIntVector. endv

No distinction is made between row and column vectors, so, for example, both the row vector and its transpose t are represented by the same term

0|->-2;3|->3

The constants zeroMatrix and zeroVector denote the all zero matrix and vector, respectively.

The main module DIOPHANTINE begins defining pairs of sets of integer vectors, as follows:

fmodDIOPHANTINEis prSTRING. prINT-MATRIX. prSET{IntVector} *(sortNeSet{IntVector}toNeIntVectorSet, sortSet{IntVector}toIntVectorSet, op_,_:Set{IntVector}Set{IntVector}->Set{IntVector} to(_,_)[prec121format(ddnid)]). sortIntVectorSetPair. op[_|_]:IntVectorSetIntVectorSet->IntVectorSetPair [format(dn++innin--d)].

Then, the solver is invoked with the built-in operator

opnatSystemSolve:IntMatrixIntVectorString->IntVectorSetPair [special(...)].

which takes as arguments the coefficient matrix, the constant vector, and a string naming the algorithm to be used (see below), and returns the complete set of solutions encoded as a pair of sets of vectors [ A | B ] . The non-negative solutions of the linear Diophantine system correspond exactly to those vectors that can be formed as the sum of a vector from A and a non-negative linear combination of vectors from B .

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Leading Change:Why Transformation Efforts Fail
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From the November 2012 Issue
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Executive Summary

Reprint: R1211B

The old ways of setting and implementing strategy are failing us, writes the author of Leading Change, in part because we can no longer keep up with the pace of change. Organizational leaders are torn between trying to stay ahead of increasingly fierce competition and needing to deliver this year’s results. Although traditional hierarchies and managerial processes—the components of a company’s “operating system”—can meet the daily demands of running an enterprise, they are rarely equipped to identify important hazards quickly, formulate creative strategic initiatives nimbly, and implement them speedily. The solution Kotter offers is a second system—an agile, networklike structure—that operates in concert with the first to create a dual operating system.

In such a system the hierarchy can hand off the pursuit of big strategic initiatives to the strategy network, freeing itself to focus on incremental changes to improve efficiency. The network is populated by employees from all levels of the organization, giving it organizational knowledge, relationships, credibility, and influence. It can liberate information from silos with ease. It has a dynamic structure free of bureaucratic layers, permitting a level of individualism, creativity, and innovation beyond the reach of any hierarchy. The network’s core is a guiding coalition that represents each level and department in the hierarchy, with a broad range of skills. Its drivers are members of a “volunteer army” who are energized by and committed to the coalition’s vividly formulated, high-stakes vision and strategy.

Kotter has helped eight organizations, public and private, build dual operating systems over the past three years. He predicts that such systems will lead to long-term success in the 21st century—for shareholders, customers, employees, and companies themselves.

Perhaps the greatest challenge business leaders face today is how to stay competitive amid constant turbulence and disruption.

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