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Changing quantization on picture level for bit rate adjustment leads to a rather big change in data rate. Fine adjustments could be done with Dquant, however there is a costly signaling overhead required. (...) This directly leads to a demand to perform a finer adjustment with significantly reduced signaling overhead.
Language:English
Score: 639437 - https://www.itu.int/wftp3/av-a...2001_12_Pattaya/VCEG-O35r2.doc
Data Source: un
Changing quantization on picture level for bit rate adjustment leads to a rather big change in data rate. Fine adjustments could be done with Dquant, however there is a costly signaling overhead required. (...) This directly leads to a demand to perform a finer adjustment with significantly reduced signaling overhead.
Language:English
Score: 639437 - https://www.itu.int/wftp3/av-a...o-site/0112_Pat/VCEG-O35r2.doc
Data Source: un
Average Trench length (km) (i) Without adjustment for sharing (ii) With adjustment for sharing 3. (...) p - ? e)] Where: • ßk = Adjustment to current cost • ?k = Depreciation allowance • ? (...) LRATC = ATC/ Dt 23 Efficiency Adjustment • LRATC = ATC (1-ß) • Dt • Where ß is the adjustment factor for excess capacity.
Language:English
Score: 638757.23 - https://www.itu.int/ITU-D/fina...john-prince-access-model-7.pdf
Data Source: un
WTO | Publications WORLD TRADE ORGANIZATION Home   |  About WTO   |  News & events   |  Trade topics   |  WTO membership   |  Documents & resources   |  External relations Contact us   |  Site map   |  A-Z   |  Search español   français home resources research/analysis wto publications special studies n°7 SPECIAL STUDIES N°7 Adjusting to Trade Liberalization — The Role of Policy, Institutions and WTO Disciplines > Other Special Studies   Adjusting to Trade Liberalization — The Role of Policy, Institutions and WTO Disciplines seeks to identify tools at the disposal of governments to smooth adjustment, to minimize an economy's adjustment costs and to alleviate the burden of those who suffer most.
Language:English
Score: 637925.2 - https://www.wto.org/english/re...tions_e/special_studies7_e.htm
Data Source: un
Microsoft PowerPoint - Chapter 5 - Comparability Analysis_converted.ppt Chapter -5 Comparability Analysis United Nations – Geneva Meeting – 16th October 2012 October 2012 1United Nations - Geneva Meeting SYNOPSIS October 2012 2United Nations - Geneva Meeting Section Topic 1 Rationale for Comparability Analysis 2 Comparability Analysis Process 3 Comparability Analysis in Operation 4 Understanding the economically significant characteristics of the industry, taxpayer’s business and controlled transactions 5 Location savings 6 Selecting the tested party(ies) 7 Identifying potentially comparable transactions ‐ Internal and External 8 Comparability adjustments where appropriate 9 Selection of most appropriate transfer pricing method 10 Issues regarding comparability analysis 11 Conclusion October 2012 3United Nations - Geneva Meeting • Concept of comparability analysis is used in the selection of the most appropriate transfer pricing method as well as to arrive at an arm’s length price or financial indicator (or range of prices or financial indicators) and thus plays a central role in the overall application of the arm’s-length principle. • This chapter focuses on searches for comparables, but it should be kept in mind that the lack of comparables for a taxpayer’s controlled transaction is not determinative in that it does not mean that such transaction is or is not arm’s length or that the arm’s length principle is not applicable to that transaction. (...) Identifying potentially comparable transactions - internal and external 5. Comparability adjustments where appropriate 6. Selection of most appropriate transfer pricing method 7.Determination of an arm's length price or profit (or range or prices or profits) 8. (...) Identification of potentially comparable transactions or companies October 2012 25United Nations - Geneva Meeting Comparability Adjustments • Important issues to be considered before an adjustment is made: - Quality of data being adjusted: - Purpose of adjustment performed - Not every transaction being compared is capable of being adjusted: - Reliability and accuracy of the adjustment: - Documentation • Comparability adjustments : - Accounting Adjustment - Balance sheet Adjustment - Working Capital Adjustment - Other Adjustments: - Presence of significant intangibles - Risk Adjustment - Adjust for differences in transactional structure between the comparable and the tested party October 2012 26United Nations - Geneva Meeting Selection of Transfer Pricing Method • Factors to be considered in selection 1.
Language:English
Score: 636703.27 - https://www.un.org/esa/ffd/wp-.../2014/09/8STM_PPT_Chapter5.pdf
Data Source: un
New periodic benefits qualify for the full amount of adjustment only if they were first awarded at least 12 months before the normal adjustment date of 1st April. (...) How often will my benefit be adjusted? Normally benefits are adjusted once a year, provided that the relevant consumer price index has moved by at least 2% since the date of the last adjustment. (...) Will I be sure to have an adjustment each year? Adjustments are only made if the consumer price index has moved by 2% or more since the prior adjustment.
Language:English
Score: 634608.3 - https://www.unjspf.org/documen...information-for-beneficiaries/
Data Source: un
MMo o ) *() *(∑∝∑∝)) •• The efficiency factor The efficiency factor ∝∝,, is estimated in terms is estimated in terms of adjustment in OPEX and or adjustment for of adjustment in OPEX and or adjustment for avoidable excess network capacity. avoidable excess network capacity. 17 LEC & IECLEC & IEC üüEEC = AEEC = Aåå/M/M11 üüAAåå = total cost = total cost adjusted for adjusted for unavoidable unavoidable disdis-- economies of scale economies of scale (inefficiency).(inefficiency). üüMM11= total traffic = total traffic (current + (current + expected)expected) üüIEC= AIEC= A@@/M/M--11 üüAA@ @ = cost of = cost of additional additional components to components to deliver interconnect deliver interconnect traffic, subject to traffic, subject to adjustment for adjustment for inefficiencyinefficiency üüMM--11= interconnect = interconnect traffictraffic 18 Current Cost AdjustmentCurrent Cost Adjustment Effect of Exchange rate adjustment on cost may be Effect of Exchange rate adjustment on cost may be estimated by: estimated by: CCAD AD = D= DAA[(1+ τ) DP/2 /(1-ε)DP/2 –1] Where: Where: CCAD AD = Adjustment to current cost; = Adjustment to current cost; DDA A = Depreciation allowance;= Depreciation allowance; τ = Average annual variation in equipment= Average annual variation in equipment price;price; •• 19 DP DP = Depreciation period; = Depreciation period; ε = Average per annum rate in currency= Average per annum rate in currency movement. movement. 20 Cost of CapitalCost of Capital Combined effect of debt and Combined effect of debt and equityequity (i) (i) Creditors demand interestCreditors demand interest (ii) (ii) Owners demand dividends Owners demand dividends Firms normally raise capital through:Firms normally raise capital through: qq Long term & short term debt Long term & short term debt qq Sale of Preferred stock Sale of Preferred stock qq Sale of common stock Sale of common stock qq Retained earnings Retained earnings These cost are basic determinants of the cost of These cost are basic determinants of the cost of capital.capital. 21 Cost of DebtCost of Debt Cost of debt is determined byCost of debt is determined by:: •• Interest rateInterest rate on debt; on debt; subject to:subject to: •• Adjustment for taxesAdjustment for taxes where interest payment where interest payment on debt are deductible for income tax on debt are deductible for income tax purposes.purposes. •• After tax cost of debt can be expressed as: After tax cost of debt can be expressed as: (interest rate) * (1(interest rate) * (1-- tax rate) tax rate) •• E.g. (...) If pQQ22 > pQ> pQ1,1, the efficiency gap is the efficiency gap is negative and avoidable and requires negative and avoidable and requires an efficiency adjustment factor:an efficiency adjustment factor: ϖu = (Q= (Q11/ Q/ Q22)) So the LEC unit cost of interconnect So the LEC unit cost of interconnect traffic is: traffic is: (Total induced cost of Traffic)*((Total induced cost of Traffic)*(ϖu)) • Volume of traffic 38 E n g in eerin g S tu d ies R o u tin g F acto rs • (1) • Opening & Closing Net Book Values • Depreciation Charge for the period • Date of Commissioning of Assets Possible Cost Model Architecture for (PSTN) Fixed Network Switch Signalling and Setup Line termination Trunk Termination (2) Annualized Capital Cost (3) Technology Element / Functionality (4) Cost Pool (5) Cost Driver (6) Services Poles Underground Conduit Cable etc.
Language:English
Score: 634227.64 - https://www.itu.int/ITU-D/fina...04/john-prince-tal-model-7.pdf
Data Source: un
It requested the Secretary-General of the United Nations, the executive heads of the organizations of the common system and member States to take steps to put an end to such practices. Post adjustment issues 7. The General Assembly endorsed the Commission's decision concerning minimum out-of-area weights in the calculation of post adjustment indices. (...) The General Assembly also reiterated its request to the Commission "to complete its study regarding the methodology for establishing a single post adjustment index for Geneva, and to complete the study needed to implement the single post adjustment at the earliest date, and no later than 1 January 1998", and requested it to review further all outstanding issues relating to the post adjustment system and to report thereon to the General Assembly at its 53rd Session. 8. Regarding the post adjustment for Geneva, the Committee will recall that in response to a request by the General Assembly (4) to ensure that place-to-place surveys were fully representative of the cost of living of all Professional staff at a duty station, the ICSC had recommended two possible solutions: either two separate post adjustments for staff living in Switzerland and France, respectively, or a mixed post adjustment based on prices in Switzerland and France, weighted by the numbers of Professional staff living either side of the border.
Language:English
Score: 634152.5 - www.ilo.org/public/engl.../relm/gb/docs/gb268/pfa-10.htm
Data Source: un
It requested the Secretary-General of the United Nations, the executive heads of the organizations of the common system and member States to take steps to put an end to such practices. Post adjustment issues 7. The General Assembly endorsed the Commission's decision concerning minimum out-of-area weights in the calculation of post adjustment indices. (...) The General Assembly also reiterated its request to the Commission "to complete its study regarding the methodology for establishing a single post adjustment index for Geneva, and to complete the study needed to implement the single post adjustment at the earliest date, and no later than 1 January 1998", and requested it to review further all outstanding issues relating to the post adjustment system and to report thereon to the General Assembly at its 53rd Session. 8. Regarding the post adjustment for Geneva, the Committee will recall that in response to a request by the General Assembly (4) to ensure that place-to-place surveys were fully representative of the cost of living of all Professional staff at a duty station, the ICSC had recommended two possible solutions: either two separate post adjustments for staff living in Switzerland and France, respectively, or a mixed post adjustment based on prices in Switzerland and France, weighted by the numbers of Professional staff living either side of the border.
Language:English
Score: 634152.5 - https://www.ilo.org/public/eng.../relm/gb/docs/gb268/pfa-10.htm
Data Source: un
ISO/IEC 9541-2:1991) ALPHABETICAL INDEX: (See also the index sorted by module.) -- A -- Adjust (type) in ISO-STANDARD-9541-FONT-RESOURCE Adjust (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Adjust-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE Adjust-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Adjusts (type) in ISO-STANDARD-9541-FONT-RESOURCE Adjusts (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Align-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE Align-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Alignment (type) in ISO-STANDARD-9541-FONT-RESOURCE Alignment (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Alignment-Modes (type) in ISO-STANDARD-9541-FONT-RESOURCE Alignment-Modes (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Alignment-Spacing (type) in ISO-STANDARD-9541-FONT-RESOURCE Alignment-Spacing (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Angle (type) in ISO-STANDARD-9541-FONT-RESOURCE Angle (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- C -- C-Indicator (type) in ISO-STANDARD-9541-FONT-RESOURCE C-Indicator (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Cardinal (type) in ISO-STANDARD-9541-FONT-RESOURCE Cardinal (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Code (type) in ISO-STANDARD-9541-FONT-RESOURCE Code (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Copyfit (type) in ISO-STANDARD-9541-FONT-RESOURCE Copyfit (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Copyfit-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE Copyfit-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Copyfits (type) in ISO-STANDARD-9541-FONT-RESOURCE Copyfits (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET CPEA-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE CPEA-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- D -- Data-Version (type) in ISO-STANDARD-9541-FONT-RESOURCE Data-Version (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Design-Group (type) in ISO-STANDARD-9541-FONT-RESOURCE Design-Group (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- E -- E-Code (type) in ISO-STANDARD-9541-FONT-RESOURCE E-Code (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Esc-Class-Code (type) in ISO-STANDARD-9541-FONT-RESOURCE Esc-Class-Code (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Extents (type) in ISO-STANDARD-9541-FONT-RESOURCE Extents (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- F -- Font-Attribute-Set (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Font-Description (type) in ISO-STANDARD-9541-FONT-RESOURCE Font-Description (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Font-Resource (type) in ISO-STANDARD-9541-FONT-RESOURCE -- G -- Global-Name (type) in ISO-STANDARD-9541-FONT-RESOURCE Global-Name (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Glyph-Complement (type) in ISO-STANDARD-9541-FONT-RESOURCE Glyph-Complement (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Glyph-Metrics (type) in ISO-STANDARD-9541-FONT-RESOURCE Glyph-Metrics (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Glyph-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE Glyph-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Glyph-Property-List (type) in ISO-STANDARD-9541-FONT-RESOURCE Glyph-Property-List (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Glyph-Shape (type) in ISO-STANDARD-9541-FONT-RESOURCE Glyph-Shapes (type) in ISO-STANDARD-9541-FONT-RESOURCE -- I -- Integer (type) in ISO-STANDARD-9541-FONT-RESOURCE Integer (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- L -- Ligature (type) in ISO-STANDARD-9541-FONT-RESOURCE Ligature (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Ligatures (type) in ISO-STANDARD-9541-FONT-RESOURCE Ligatures (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- M -- Match-String (type) in ISO-STANDARD-9541-FONT-RESOURCE Match-String (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Max-Extents (type) in ISO-STANDARD-9541-FONT-RESOURCE Max-Extents (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Message (type) in ISO-STANDARD-9541-FONT-RESOURCE Message (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Message (type) in ISO9541-SN Modal-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE Modal-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- N -- Name-Prefix (type) in ISO-STANDARD-9541-FONT-RESOURCE Name-Prefix (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- O -- Object-Name-Component (type) in ISO9541-SN Ordered-Property-List (type) in ISO-STANDARD-9541-FONT-RESOURCE Ordered-Property-List (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Ordered-Value-List (type) in ISO-STANDARD-9541-FONT-RESOURCE Ordered-Value-List (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Owner-Name (type) in ISO9541-SN Owner-Name-Component (type) in ISO9541-SN -- P -- P-Adjust (type) in ISO-STANDARD-9541-FONT-RESOURCE P-Adjust (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET P-Adjust-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE P-Adjust-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET P-Adjusts (type) in ISO-STANDARD-9541-FONT-RESOURCE P-Adjusts (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Posture-Code (type) in ISO-STANDARD-9541-FONT-RESOURCE Posture-Code (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Property (type) in ISO-STANDARD-9541-FONT-RESOURCE Property (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Property-List (type) in ISO-STANDARD-9541-FONT-RESOURCE Property-List (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Property-Value (type) in ISO-STANDARD-9541-FONT-RESOURCE Property-Value (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Proprietary-Data (type) in ISO-STANDARD-9541-FONT-RESOURCE Proprietary-Data (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- R -- Rational (type) in ISO-STANDARD-9541-FONT-RESOURCE Rational (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Rel-Rational (type) in ISO-STANDARD-9541-FONT-RESOURCE Rel-Rational (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- S -- Score (type) in ISO-STANDARD-9541-FONT-RESOURCE Score (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Score-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE Score-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Scores (type) in ISO-STANDARD-9541-FONT-RESOURCE Scores (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET SEC-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE SEC-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Sector (type) in ISO-STANDARD-9541-FONT-RESOURCE Sector (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Sectors (type) in ISO-STANDARD-9541-FONT-RESOURCE Sectors (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Structure-Code (type) in ISO-STANDARD-9541-FONT-RESOURCE Structure-Code (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Structured-Name (type) in ISO9541-SN -- V -- Value (type) in ISO-STANDARD-9541-FONT-RESOURCE Value (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Value-List (type) in ISO-STANDARD-9541-FONT-RESOURCE Value-List (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Variant-Scripts (type) in ISO-STANDARD-9541-FONT-RESOURCE Variant-Scripts (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Vscript (type) in ISO-STANDARD-9541-FONT-RESOURCE Vscript (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Vscript-Properties (type) in ISO-STANDARD-9541-FONT-RESOURCE Vscript-Properties (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET -- W -- Weight-Code (type) in ISO-STANDARD-9541-FONT-RESOURCE Weight-Code (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Width-Code (type) in ISO-STANDARD-9541-FONT-RESOURCE Width-Code (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Writing-Mode (type) in ISO-STANDARD-9541-FONT-RESOURCE Writing-Mode (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET Writing-Modes (type) in ISO-STANDARD-9541-FONT-RESOURCE Writing-Modes (type) in ISO-STANDARD-9541-FONT-ATTRIBUTE-SET
Language:English
Score: 634152.5 - https://www.itu.int/wftp3/Publ...t/fl/iso/9541-2/1991/list.html
Data Source: un