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Articles 98731 - 98760 of 1196143
Full-Text Articles in Entire DC Network
Greenland Subglacial Discharge As A Driver Of Hotspots Of Increasing Coastal Chlorophyll Since The Early 2000s, Hilde Oliver, Donald Slater, Dustin Carroll, Michael Wood, Mathieu Morlighem, Mark J. Hopwood
Greenland Subglacial Discharge As A Driver Of Hotspots Of Increasing Coastal Chlorophyll Since The Early 2000s, Hilde Oliver, Donald Slater, Dustin Carroll, Michael Wood, Mathieu Morlighem, Mark J. Hopwood
Faculty Research, Scholarly, and Creative Activity
Subglacial discharge emerging from the base of Greenland's marine-terminating glaciers drives upwelling of nutrient-rich bottom waters to the euphotic zone, which can fuel nitrate-limited phytoplankton growth. Here, we use buoyant plume theory to quantify this subglacial discharge-driven nutrient supply on a pan-Greenland scale. The modeled nitrate fluxes were concentrated in a few critical systems, with half of the total modeled nitrate flux anomaly occurring at just 14% of marine-terminating glaciers. Increasing subglacial discharge fluxes results in elevated nitrate fluxes, with the largest flux occurring at Jakobshavn Isbræ in Disko Bay, where subglacial discharge is largest. Subglacial discharge and nitrate flux …
Rapid Assessment Of Fish Freshness For Multiple Supply-Chain Nodes Using Multi-Mode Spectroscopy And Fusion-Based Artificial Intelligence, Hossein Kashani Zadeh, Mike Hardy, Mitchell Sueker, Yicong Li, Angela Tzouchas, Nicholas Mackinnon, Gregory Bearman, Simon A. Haughey, Alireza Akhbardeh, Insuck Baek, Chansong Hwang, Jianwei Qin, Amanda M. Tabb, Rosalee S. Hellberg, Shereen Ismail, Hassan Reza, Fartash Vasefi, Moon Kim, Kouhyar Tavakolian, Christopher T. Elliott
Rapid Assessment Of Fish Freshness For Multiple Supply-Chain Nodes Using Multi-Mode Spectroscopy And Fusion-Based Artificial Intelligence, Hossein Kashani Zadeh, Mike Hardy, Mitchell Sueker, Yicong Li, Angela Tzouchas, Nicholas Mackinnon, Gregory Bearman, Simon A. Haughey, Alireza Akhbardeh, Insuck Baek, Chansong Hwang, Jianwei Qin, Amanda M. Tabb, Rosalee S. Hellberg, Shereen Ismail, Hassan Reza, Fartash Vasefi, Moon Kim, Kouhyar Tavakolian, Christopher T. Elliott
Food Science Faculty Articles and Research
This study is directed towards developing a fast, non-destructive, and easy-to-use handheld multimode spectroscopic system for fish quality assessment. We apply data fusion of visible near infra-red (VIS-NIR) and short wave infra-red (SWIR) reflectance and fluorescence (FL) spectroscopy data features to classify fish from fresh to spoiled condition. Farmed Atlantic and wild coho and chinook salmon and sablefish fillets were measured. Three hundred measurement points on each of four fillets were taken every two days over 14 days for a total of 8400 measurements for each spectral mode. Multiple machine learning techniques including principal component analysis, self-organized maps, linear and …
Rapid Assessment Of Fish Freshness For Multiple Supply-Chain Nodes Using Multi-Mode Spectroscopy And Fusion-Based Artificial Intelligence, Angelis Tzouchas, Alireza Akhbardeh, Insuck Baek, Chansong Hwang, Jianwei Qin, Amanda M Tabb, Rosalee S Hellberg, Shereen Ismail, Hassan Reza, Fartash Vasefi, Moon Kim, Kouhyar Tavakolian, Christopher T Elliott
Rapid Assessment Of Fish Freshness For Multiple Supply-Chain Nodes Using Multi-Mode Spectroscopy And Fusion-Based Artificial Intelligence, Angelis Tzouchas, Alireza Akhbardeh, Insuck Baek, Chansong Hwang, Jianwei Qin, Amanda M Tabb, Rosalee S Hellberg, Shereen Ismail, Hassan Reza, Fartash Vasefi, Moon Kim, Kouhyar Tavakolian, Christopher T Elliott
Faculty, Staff and Student Publications
This study is directed towards developing a fast, non-destructive, and easy-to-use handheld multimode spectroscopic system for fish quality assessment. We apply data fusion of visible near infra-red (VIS-NIR) and short wave infra-red (SWIR) reflectance and fluorescence (FL) spectroscopy data features to classify fish from fresh to spoiled condition. Farmed Atlantic and wild coho and chinook salmon and sablefish fillets were measured. Three hundred measurement points on each of four fillets were taken every two days over 14 days for a total of 8400 measurements for each spectral mode. Multiple machine learning techniques including principal component analysis, self-organized maps, linear and …
A Critical-Inclusive Approach To Instructing On Genocide Education In The United States: Delivering An Equally Critical And Inclusive Approach To Professional Development, Cassidy S. Ernst
Master's Projects and Capstones
This paper presents a new approach to teaching the preconditions for genocide. Bringing together a number of theoretical insights from recent research, it focuses on the pedagogical value of a critical inclusive approach to genocide education. Such an approach incorporates persecuted groups commonly excluded from educational narratives, such as the experiences of homosexuals during the Holocaust. It also places genocide education within a wider framework focused on prevention and advocacy. Through utilizing a critical-inclusive approach to genocide education in the classroom, youth will be equipped with a stronger conception of genocide, genocidal ideologies, and measures that can be taken to …
Librarians’ Perception Of Insecurity On Secondary School Education In Benue State, Nigeria., Helen Famaren Tor-Akwer, Dominic Aondohemba Ihongo
Librarians’ Perception Of Insecurity On Secondary School Education In Benue State, Nigeria., Helen Famaren Tor-Akwer, Dominic Aondohemba Ihongo
Library Philosophy and Practice (e-journal)
The major aim of this study was to investigate librarians’ perception of insecurity on education Of Secondary School Students in Benue State, Nigeria. A total of 1000 made up of 500 each of male and female students responded to a self-structured validated questionnaire designed for the study. Two research questions and one hypothesis were formulated to guide the study. Means and standard deviations were calculated to answer the research questions and independent samples t-tests were used for testing the hypotheses. Major findings revealed that insecurity of school environment significantly affects the academic performance of secondary school students while students’ gangsterism, …
Recent Case Decisions
Oil and Gas, Natural Resources, and Energy Journal
No abstract provided.
Evolving Trends In Production Sharing Agreements & Cost Recovery Systems, Eduardo G. Pereira, Reg Fowler, Thomas Stephens, Alicia Elias-Roberts, André Lemos, Wan Mohd Zulhafiz Wan Zahari, Reyhan Kamil, Nurzhan Kakimov
Evolving Trends In Production Sharing Agreements & Cost Recovery Systems, Eduardo G. Pereira, Reg Fowler, Thomas Stephens, Alicia Elias-Roberts, André Lemos, Wan Mohd Zulhafiz Wan Zahari, Reyhan Kamil, Nurzhan Kakimov
Oil and Gas, Natural Resources, and Energy Journal
No abstract provided.
Navigating Accountability In Swamped Fields: Why Texas Needs Uniform Regulation For Well Collision Liability, Iliana Martinez
Navigating Accountability In Swamped Fields: Why Texas Needs Uniform Regulation For Well Collision Liability, Iliana Martinez
Oil and Gas, Natural Resources, and Energy Journal
No abstract provided.
Better Sleep, Brighter Mornings: A Sleep Hygiene Protocol For Older Adults As A Quality-Of-Life Enhancement, Melissa Baltazar
Better Sleep, Brighter Mornings: A Sleep Hygiene Protocol For Older Adults As A Quality-Of-Life Enhancement, Melissa Baltazar
Doctor of Nursing Practice Final Manuscripts
Purpose: The purpose of this evidence-based practice Doctor of Nursing Practice (DNP) project was to emphasize the importance of and educate patients on primary prevention techniques for sleep hygiene to use as a tool to enhance quality of life by increasing patient’s self-reported sleep quality.
Background: Sleep patterns change as we age, however, aging itself is not necessarily a cause of sleep problems. Sleep is one of the most important activities for a person’s health and overall well-being. A growing body of literature shows that not enough sleep and poor sleep quality is associated with hypertension, heart disease, stroke, diabetes, …
Bola3 And Nfu1 Link Mitoribosome Iron-Sulfur Cluster Assembly To Multiple Mitochondrial Dysfunctions Syndrome, Hui Zhong, Alexandre Janer, Oleh Khalimonchuk, Hana Antonicka, Eric Shoubridge, Antoni Barrientos
Bola3 And Nfu1 Link Mitoribosome Iron-Sulfur Cluster Assembly To Multiple Mitochondrial Dysfunctions Syndrome, Hui Zhong, Alexandre Janer, Oleh Khalimonchuk, Hana Antonicka, Eric Shoubridge, Antoni Barrientos
Department of Biochemistry: Faculty Publications
The human mitochondrial ribosome contains three [2Fe-2S] clusters whose assembly pathway, role, and implications for mitochondrial and metabolic diseases are unknown. Here, structure-function correlation studies show that the clusters play a structural role during mitoribosome assembly. To uncover the assembly pathway, we have examined the effect of silencing the expression of Fe-S cluster biosynthetic and delivery factors on mitoribosome stability. We find that the mitoribosome receives its [2Fe-2S] clusters from the GLRX5-BOLA3 node. Additionally, the assembly of the small subunit depends on the mitoribosome biogenesis factor METTL17, recently reported containing a [4Fe-4S] cluster, which we propose is inserted via the …
Measuring The Effectiveness Of Antidepressant Treatment By Implementing Beck's Depression Inventory (Bdi), Azeem Anjum
Measuring The Effectiveness Of Antidepressant Treatment By Implementing Beck's Depression Inventory (Bdi), Azeem Anjum
Doctor of Nursing Practice Final Manuscripts
Purpose: This evidence-based practice project integrates a structured periodic depression evaluation follow-up protocol for patients diagnosed with Major Depressive Disorder who have been prescribed antidepressant(s) at an outpatient mental health clinic. The purpose of this DNP project is to standardize the method of treatment progression monitoring to improve the timeliness of change detection and subsequent treatment adjustments using the Beck Depression Inventory (BDI) Scale.
Background: According to the World Health Organization (WHO), MDD is one of the most common mental health conditions affecting approximately 280 million people globally and 17.5 million adults in the United States. (WHO, 2021). The economic …
Be Kind To Your Mind: The Use Of Mobile Based Applications To Reduce Stress And Improve Health Outcomes, Akira Hanson Finn
Be Kind To Your Mind: The Use Of Mobile Based Applications To Reduce Stress And Improve Health Outcomes, Akira Hanson Finn
Doctor of Nursing Practice Final Manuscripts
Now more than ever mental health is in the spotlight on a global scale. Professionals from a variety of different disciplines are being encouraged to evaluate several different coping techniques in order combat the magnitude of societal crisis being discovered post-pandemic. At the top the list is Mindfulness-based interventions. The concept of mindfulness practices is nothing new. Evidence suggests it has existed for thousands of years; however, it is getting more notoriety in the past decade due to increasing expansion of mobile-based applications. These types of technology driven applications offer an easily accessible, convenient, and trackable way for individuals to …
Improve Hypertensive Patients’ Compliance Postgraduation From The Virtual Care Team Program, Marcie Santillan
Improve Hypertensive Patients’ Compliance Postgraduation From The Virtual Care Team Program, Marcie Santillan
Doctor of Nursing Practice Final Manuscripts
Background: Virtual Care Team (VCT) began their program approximately 15 months ago to assist their most vulnerable patients with chronic and uncontrolled conditions such as hypertension, diabetes mellitus, and nicotine use disorder. The program follows the patients for a year to help them manage their chronic conditions and comply with chronic management. When the Virtual Care Team followed up a few months after the graduation with some recent graduates, it was found that a small number of patients returned to their pre-Virtual Care Team habits.
EBP Purpose: The purpose of the project is to follow up on those …
The Role Of Extracellular Vesicles In The Pathogenesis Of Hematological Malignancies: Interaction With Tumor Microenvironment, A Potential Biomarker And Targeted Therapy, Kaushik Das, Tanmoy Mukherjee, Prem Shankar
The Role Of Extracellular Vesicles In The Pathogenesis Of Hematological Malignancies: Interaction With Tumor Microenvironment, A Potential Biomarker And Targeted Therapy, Kaushik Das, Tanmoy Mukherjee, Prem Shankar
School of Medicine Faculty Publications and Presentations
The tumor microenvironment (TME) plays an important role in the development and progression of hematological malignancies. In recent years, studies have focused on understanding how tumor cells communicate within the TME. In addition to several factors, such as growth factors, cytokines, extracellular matrix (ECM) molecules, etc., a growing body of evidence has indicated that extracellular vesicles (EVs) play a crucial role in the communication of tumor cells within the TME, thereby contributing to the pathogenesis of hematological malignancies. The present review focuses on how EVs derived from tumor cells interact with the cells in the TME, such as immune cells, …
The Lived Experience Of Patients With Clostridioides Difficile, Andrea Scherschel
The Lived Experience Of Patients With Clostridioides Difficile, Andrea Scherschel
Dissertations
Background: Clostridioides difficile (C. difficile) is the most common healthcare-acquired gastrointestinal infection in the United States. While there is a plethora of information on the treatment and diagnosis of C. difficile infection (CDI) in the literature, there is a paucity of research findings describing the lived experience of a person with the disease.
Objective: This study described the lived experience of patients who have had one or more CDIs.
Lines of Inquiry: There were two lines of inquiry for this study: (1) Describe the lived experience of having a CDI, and (2) determine if photo-elicitation as a research modality enhanced …
Nurse Practitioner's Perspectives On Human Trafficking In The Emergency Department; A Narrative Inquiry, Ann Gerhart
Nurse Practitioner's Perspectives On Human Trafficking In The Emergency Department; A Narrative Inquiry, Ann Gerhart
Dissertations
Background: Human trafficking (HT) is a global and domestic concern that impacts individuals, families, and communities. Over the last ten years, HT has become a significant public health concern intersecting with the health care community in various settings. HT abuse and oppression have both short- and long-term health consequences. Approximately 50 to 88% of trafficked individuals visit a health care provider, and 63% of those visits are evaluated in the emergency department (ED). Nurse practitioners (NPs) working in the ED interact with HT individuals but have not been represented in recent research scholarship.
Purpose: The purpose of this qualitative …
The Effect Of Organizational Culture On Faculty Performance Of Private Universities In Selected Countries In West Africa., Moses Azamiti, Lolina T. Mostaza, Vicky C. Mergal, Lorcelie B. Tacla, Rowena A. Ramos
The Effect Of Organizational Culture On Faculty Performance Of Private Universities In Selected Countries In West Africa., Moses Azamiti, Lolina T. Mostaza, Vicky C. Mergal, Lorcelie B. Tacla, Rowena A. Ramos
Adventist Human-Subject Researchers Association
Faculty performance has been examined to ascertain the effectiveness of work. This study addresses the effects of organizational culture on performance. Descriptive correlational design and purposive sampling were utilized.
Representing Rebels: The Semiotics Of Neo-Confederate Heritage In Transnational Digital Spaces, Maximilian Conrad
Representing Rebels: The Semiotics Of Neo-Confederate Heritage In Transnational Digital Spaces, Maximilian Conrad
Proceedings of the annual meeting of the Southern Anthropological Society
This study examines the discursive profiles of two websites — the Sons of Confederate Veterans and the Fraternity of American Descendants — in order to understand the transnational dimensions of neo-Confederate digital spaces. The Fraternity of American Descendants is a nonprofit organization that since 1954 has been based in the town of Santa Bárbara d’Oeste in the Brazilian state of São Paulo. The organization works to maintain the historic patrimony of immigration associated with Confederados, American Southerners who fled the United States after the defeat of the Confederacy in the American Civil War. In the United States, the Sons of …
The Competing Narratives Of Tellico: The Tva, Multivocality, And Contested Place-Making In The Little Tennessee River Valley, Cheyenne Bennett
The Competing Narratives Of Tellico: The Tva, Multivocality, And Contested Place-Making In The Little Tennessee River Valley, Cheyenne Bennett
Proceedings of the annual meeting of the Southern Anthropological Society
In 1979, the Tennessee Valley Authority (TVA) closed the gates on the Tellico Dam and transformed the last thirty-three free flowing miles of the Little Tennessee River into the Tellico Reservoir. The dam led to the physical, spiritual, and affective displacement of various groups of people who all shared a collective attachment to the land and the river. These individuals witnessed the landscape transform from an agrarian space to an area that is now populated and managed by middle-class and upper-middle-class lakefront communities. This paper attempts to understand the post-Tellico Dam landscape by examining how the different groups of displaced …
Recent Developments In Federal Income Taxation: The Year 2004, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation: The Year 2004, Ira B. Shepard, Martin J. Mcmahon Jr.
Florida Tax Review
This current developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the year 2004. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail; only the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed unless they are significant or have led to administrative rulings and regulations that are covered by the outline. The outline focuses primarily on topics of broad general interest: income tax accounting …
Biometrics: Solving The Regressivity Of Vats And Rsts With "Smart Card" Technology, Richard Thompson Ainsworth
Biometrics: Solving The Regressivity Of Vats And Rsts With "Smart Card" Technology, Richard Thompson Ainsworth
Florida Tax Review
This paper proceeds in three initial Parts, each of which examines one of these tax-technology developments. A concluding section follows in a fourth Part that assesses and applies these technological developments and presents a specific proposal for tax reform targeting regressivity in the consumption tax.
Part 1 considers biometric identifiers embedded in national identity “smart cards.” It observes that they are here today. They are currently in use in Asia and parts of the EU with comprehensive EU implementation just over the horizon. Similar IDs in America will be in place by 2008under the Real ID Act. This Part then …
A New Model For Identifying Basis In Life Insurance Policies: Implementation And Deference, Mitchell M. Gans, Jay A. Soled
A New Model For Identifying Basis In Life Insurance Policies: Implementation And Deference, Mitchell M. Gans, Jay A. Soled
Florida Tax Review
The life insurance marketplace has changed significantly. Many insureds who once held their policy until death or surrendered it to the issuing company during life now instead sell it to a third-party investor. As a result, the computation of a policy's tax basis has become increasingly important. Yet, surprisingly, the Code fails to provide a methodology for making this determination. The IRS has endorsed one approach in its published guidance but has failed to adhere to it in its private letter rulings. This paper calls for a new model. After suggesting legislation, the paper explores alternative implementation strategies against the …
Taxing Middle Class Trust(S), Pamela Champine
Taxing Middle Class Trust(S), Pamela Champine
Florida Tax Review
The purpose of this article is to explain how courts came to such an inequitable interpretation of section 67(e) even as they tried to avoid that result; to present an interpretation of section 67(e) based on the principle that underlies the Code’s scheme for taxing trust income; and to illustrate how this interpretation produces optimal equity among trust beneficiaries as well as between trust beneficiaries and outright owners. The Code’s scheme for taxing trust income, set forth in Subchapter J of the Code, recognizes that the existence of a trust does not necessarily signify wealth or high income. The use …
Is The Report Of Lazarus's Death Premature? A Reply To Cameron And Postlewaite, Douglas A. Kahn
Is The Report Of Lazarus's Death Premature? A Reply To Cameron And Postlewaite, Douglas A. Kahn
Florida Tax Review
Over a year ago, Ms. Faith Cuenin and I wrote an article in this Review (which I hereafter refer to as the “2004 Article”) about the tax treatment of guaranteed payments under section 707(c) that are made in kind. We concluded1that a partnership does not recognize gain or loss on the making of a guaranteed payment with appreciated or depreciated property. We also concluded that the partner’s basis in the property received will equal its fair market value at the time of payment, and that the payment does not affect the partner’s outside basis in his partnership interest except to …
Agency Activism As A New Way Of Life: Administrative Modification Of The Internal Revenue Code Through Limited Issue Focused Examinations, W. Edward Afield
Agency Activism As A New Way Of Life: Administrative Modification Of The Internal Revenue Code Through Limited Issue Focused Examinations, W. Edward Afield
Florida Tax Review
This paper will examine Limited Issue Focused Examination (LIFE) and whether the Large to Mid-Size Business Division (LMSB) has given up too much in the name of improving audit currency in a world of insufficient enforcement resources. Part II will discuss some of the recent budget and enforcement problems that the IRS has been having. Part III will examine LIFE and explain the program’s specifics. Part IV will analyze whether the IRS has exceeded its authority in implementing LIFE. Part IV will also address the IRS’s unwillingness to explain fully critical aspects of LIFE to the public. Part V will …
Horizontal And Vertical Equity In Taxation As Constitutional Principles: Germany And The United States Contrasted, Henry Ordower
Horizontal And Vertical Equity In Taxation As Constitutional Principles: Germany And The United States Contrasted, Henry Ordower
Florida Tax Review
This Article explores how the German Constitutional Court and the United States Supreme Court approach constitutionally based arguments in their tax decisions. The Article focuses its attention primarily on distributional fairness in taxation. Most cases involving fairness issues address the equal rights guarantees in Germany and the corresponding equal protection under U.S. law or apply the rule of law provision of the German constitution corresponding to the Due Process concept in the U.S. The article seeks to develop hypotheses to account for the differences in approach and outcome between in the two courts.
Part II of the article introduces the …
The Lazarus Effect: A Commentary On In-Kind Guaranteed Payments, David L. Cameron, Philip F. Postlewaite
The Lazarus Effect: A Commentary On In-Kind Guaranteed Payments, David L. Cameron, Philip F. Postlewaite
Florida Tax Review
Our analysis will demonstrate that a consistent application of the entity theory of partnerships best implements the policy objectives of Subchapter K with respect to the treatment of in-kind guaranteed payments. As a result, our ultimate conclusions differ from Kahn and Cuenin’s (Guaranteed Payments Made in Kind by a Partnership, 6 Fla. Tax Rev. 405 (2004)) only with respect to the question of gain or loss recognition by the transferring partnership. However, in reaching this conclusion, we undertake a more searching analysis of the statutory language, legislative history, and judicial interpretation of section 707 as well as a …
Capital Equipment Expensing: Incremental Tax Reform For A Transition Realization-Based Income Tax, Charles T. Terry
Capital Equipment Expensing: Incremental Tax Reform For A Transition Realization-Based Income Tax, Charles T. Terry
Florida Tax Review
This article picks up where the other one left off, (Normative Cost Recovery Policy for a Realization-Based Income Tax, 5 Fla. Tax Rev. 467 (2002).) and asks whether equipment expensing as a RBIT cost recovery method for all earnings-financed equipment purchases can ever be made economically consistent with two additional norms of a realization-based income tax. Those seemingly contradictory norms are: 1) the appropriate taxation of all invested earnings that are allowed to be expensed, and 2) the contemporaneous existence or creation of “tax capital” in an amount equal to whatever amount of current earnings are allowed to …
Is The Nation Of Immigrants Punishing Its Emmigrants: A Critical Review Of The Expatriation Rules Revised By The American Jobs Creation Act Of 2004, Eva Farkas-Dinardo
Is The Nation Of Immigrants Punishing Its Emmigrants: A Critical Review Of The Expatriation Rules Revised By The American Jobs Creation Act Of 2004, Eva Farkas-Dinardo
Florida Tax Review
The thesis of this article is that the revised U.S. tax expatriation provisions fail to correct the most important defects of the prior U.S. tax expatriation regimes. Under the new rules, expatriating U.S. citizens and resident aliens subject to the U.S. tax expatriation rules can still avoid U.S. tax on items properly taxable by the U.S. On the other hand, they remain subject to U.S. tax on income that should fall outside of U.S. tax jurisdiction.
In this Article, I argue that the revised rules do not fully eradicate the potential for tax avoidance through tax-motivated expatriation. Instead, the amended …
Tax Discrimination: A Comparative Analysis Of U.S. And Eu Approaches, Tracy A. Kaye
Tax Discrimination: A Comparative Analysis Of U.S. And Eu Approaches, Tracy A. Kaye
Florida Tax Review
This article focuses on these two “federalist” systems (U.S. Constitution and EEC Treaty) and their respective approaches to thwarting tax discrimination. Like Congress, the Council of Ministers (comprised of representatives of the Member States at the ministerial level) has the power to regulate commerce between the Member States. Nevertheless, despite several studies outlining the distortions to the internal market caused by tax differences, the scope of EC direct tax legislation is currently very limited when compared to progress made in the value added tax area. Many commentators blame the “continuous legislative vacuum in the income tax area” on the continued …