Showing papers on "Apportionment published in 2014"

Sensitivity of fluvial sediment source apportionment to mixing model assumptions: A Bayesian model comparison†

Abstract: Mixing models have become increasingly common tools for apportioning fluvial sediment load to various sediment sources across catchments using a wide variety of Bayesian and frequentist modeling approaches. In this study, we demonstrate how different model setups can impact upon resulting source apportionment estimates in a Bayesian framework via a one-factor-at-a-time (OFAT) sensitivity analysis. We formulate 13 versions of a mixing model, each with different error assumptions and model structural choices, and apply them to sediment geochemistry data from the River Blackwater, Norfolk, UK, to apportion suspended particulate matter (SPM) contributions from three sources (arable topsoils, road verges, and subsurface material) under base flow conditions between August 2012 and August 2013. Whilst all 13 models estimate subsurface sources to be the largest contributor of SPM (median ∼76%), comparison of apportionment estimates reveal varying degrees of sensitivity to changing priors, inclusion of covariance terms, incorporation of time-variant distributions, and methods of proportion characterization. We also demonstrate differences in apportionment results between a full and an empirical Bayesian setup, and between a Bayesian and a frequentist optimization approach. This OFAT sensitivity analysis reveals that mixing model structural choices and error assumptions can significantly impact upon sediment source apportionment results, with estimated median contributions in this study varying by up to 21% between model versions. Users of mixing models are therefore strongly advised to carefully consider and justify their choice of model structure prior to conducting sediment source apportionment investigations.

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation. ICTD Working Paper 27

Abstract: corporate tax reform; multinational taxation; formula apportionment; unitary taxation; base erosion; profit shifting; BEPS.

Review of PM2.5 Source Apportionment Methods in China

Abstract: For the first time, PM2.5 source apportionment methods and techniques previously and currently applied in China are summarized, including sampling preparation, sampler selection, chemical speciation analysis, and source apportionment tools. The research direction for PM2.5 source apportionment work in China is also suggested. This review is expected to provide a fundamental understanding of PM2.5 source apportionment methods and to serve as an important reference for future source apportionment studies to be widely conducted in China and regulations or law for PM2.5 abatement in China.

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

Abstract: corporate tax reform; multinational taxation; formula apportionment; unitary taxation; base erosion; profit shifting; BEPS.

Parametric vs. divisor methods of apportionment

Abstract: This paper formulates a new criterion that distinguishes the set of parametric methods within the set of all the divisor methods of apportionment. The criterion—that a method transfer seats as it “should”—asks that as population (or the votes of parties in a PR system) is shifted more and more from one state to another state (from one party to another party) at some point the first state (or party) is apportioned one less seat, the second state (or party) one more seat, and the remaining apportionments are as they were. It goes on to examine several properties of parametric methods.

WattShare: detailed energy apportionment in shared living spaces within commercial buildings

Abstract: Increasing energy consumption of commercial buildings has motivated numerous energy tracking and monitoring systems in the recent years. A particular area that is less explored in this domain is that of energy apportionment whereby total energy usage of a shared space such as a building is disaggregated to attribute it to an individual occupant. This particular scenario of individual apportionment is important for increased transparency in the actual energy consumption of shared living spaces in commercial buildings e.g. hotels, student dormitories and hospitals amongst others. Accurate energy accounting is a difficult problem to solve using only a single smart meter. In this paper, we present a novel, scalable and a low cost energy apportionment system called WattShare that builds upon our EnergyLens architecture, where data from a common electricity meter and smartphones (carried by the occupants) is fused, and then used for detailed energy disaggregation. This information is then used to measure the room-level energy consumption. We evaluate WattShare using a week long deployment conducted in a student dormitory in a campus in India. We show that WattShare is able to disaggregate the total energy usage from a single smart meter to individual rooms with an average precision of 96.42% and average recall of 94.96%. WattShare achieves 86.42% energy apportionment accuracy which increases to 94.57% when an outlier room is removed.

Three Apportionment Problems, with Applications to the United Kingdom

Abstract: Generically, the problem of apportionment may be defined as the problem of assigning a vector of integer numbers to each of a number of entitled entities that comes as close as possible to giving each entity its proportionate share of representation. Within that, there are a number of sub-problems. The correct solution (if a uniquely best solution exists) to one may not be the correct solution to another.

CCCTB – The Employment Factor Game

Abstract: The draft for a CCCTB Directive in the EU includes the suggestion for an apportionment formula which allocates taxable profits to group member corporations and to the respective Member States. The draft directive delegates the right to define one apportionment factor, the term ‘Employee’ to the Member States, which can choose a narrow or a broad definition, the latter including also atypical employment schemes. Using a game-theoretic approach we show that defining ‘Employee’ broadly so as to maximize the Member State’s share in the apportionment factor is only optimal when tax rate differences and different sizes of atypical employment schemes are disregarded. If such differentials and the multinational corporation’s reactions to different domestic definitions are included a narrow definition of ‘Employee’ yields the highest individual pay-offs to the countries involved. Our paper differs from previous research on the economic effects of the CCCTB apportionment formula as it is the first analysing the employment factor and its distortive effects. We discuss possible tax minimizing strategies for multinationals by shifting employment and develop a model to quantify these potential relocations. The results of our paper may be relevant for the European Commission and the Council, when debating the details of formula apportionment. Furthermore we show how Member States could use the ‘Employee’ definition to both minimize factor emigration and maximize factor immigration, if the factor definitions remain unchanged.

Photochemical grid model implementation of VOC, NO x , and O 3 source apportionment

Abstract: Introduction Conclusions References

Can Formula Apportionment Really Prevent Multinational Enterprises from Profit Shifting? – The Role of Asset Valuation, Intragroup Debt, and Leases

Abstract: The European Commission has been supporting a transition from a system of separate accounting to a system of formula apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula apportionment is often considered more resistant to profit shifting and assumed to reduce compliance costs. We use a dynamic model of tax accounting based on neoclassical investment theory and effective tax rates to determine whether, and to what extent, formula apportionment mitigates the efficiency of typical profit-shifting measures. We focus on the roles of transfer pricing and intragroup debt financing (through loans and leases) under both separate accounting and formula apportionment. Our results show that instead of eliminating tax planning strategies, the proposed system will simply induce a shift from manipulating reported profits to influencing the apportionment key. Inside the European Union, the CCCTB may be able to render thin capitalisation rules and transfer pricing documentation redundant. However, formula apportionment invites new forms of tax planning involving manipulating the book value of assets rather than profit shifting.

Concurrent Delays in Construction: International Legal Perspective

Abstract: The term “concurrent delays” describes the situation when more than one delay occurs simultaneously, either of which would alone delay the overall project. The responsibility of concurrent delays is usually attributable to opposing parties to the contract, such as owner and contractor. This often leads to disputes concerning the extent to which each of the parties is responsible for project delay. Lack of agreement on the approach to properly apportion the damages because of concurrent delays exists throughout the various legal systems worldwide. Most of the time, judgments with respect to apportionment because of concurrent delays by courts are based upon precedents and case law owing to lack of agreed to legal practice. Realizing such need, this study overviews and compares various approaches adopted by courts with respect to ruling on concurrent delay claims and apportionment under different legal system legal systems including the United States (U.S.), Canada, United Kingdom (U.K.), and Austra...

Interstate Groundwater Law in the Snake Valley: Equitable Apportionment and a New Model for Transboundary Aquifer Management

Abstract: As demand for freshwater increases and surface water supplies diminish, states are increasingly tapping groundwater to meet their water needs. Like rivers and lakes, groundwater aquifers cross state lines and create legal challenges for allocation and management. For over a century, the Supreme Court has applied its equitable apportionment doctrine to allocate shared surface water supplies between states. The Court has not yet been faced with an equitable apportionment action for groundwater, but several disputes are emerging around the country that may soon command the Court’s attention.This article examines how the equitable apportionment doctrine can be applied to an interstate groundwater dispute, using the Snake Valley Aquifer shared by Nevada and Utah as a case study. Equitable apportionment is a viable doctrine for resolving interstate groundwater disputes, but it is not ideal. Instead, interstate compacts provide a Constitutional mechanism for cooperation by which states may protect and utilize a shared natural resource. There are over twenty interstate compacts currently in effect, covering major interstate waters such as the Colorado River and Great Lakes. Some of these compacts address connected groundwater, but none to date are focused on sustainable aquifer management. Recently, Nevada and Utah have developed a proposed agreement to manage the Snake Valley Aquifer. While the proposed agreement was rejected for political reasons, and the Snake Valley Aquifer dispute itself seems headed for litigation, the agreement provides a model for sustainable and cooperative transboundary aquifer management.

Linear-Time Algorithms for Proportional Apportionment

Abstract: The apportionment problem deals with the fair distribution of a discrete set of \(k\) indivisible resources (such as legislative seats) to \(n\) entities (such as parties or geographic subdivisions). Highest averages methods are a frequently used class of methods for solving this problem. We present an \(O(n)\)-time algorithm for performing apportionment under a large class of highest averages methods. Our algorithm works for all highest averages methods used in practice.

Comparison of European, Canadian and U.S. Formula Apportionment on Real Data

Abstract: The harmonization of the tax regime of EU Member States represents one possible way to intensify their economic integration. Tax harmonization by a Common Consolidated Corporate Tax Base constitutes a similar system to which has been used in Canada, USA or Switzerland since the last century. The present paper describes the principles of formulas apportionment which are used in Canada and the USA and proves different distribution of the tax base in comparison with the formula apportionment as published in the proposal to the Council Directive on a Common Consolidated Corporate Tax Base of 16 March 2011.

Arizona v. California and the Equitable Apportionment of Interstate Waterways

Abstract: Fifty years ago, the Supreme Court sided with Arizona in its decades-long dispute with California over the waters of the Colorado River. At the heart of the case’s legacy is a paradox: There is widespread agreement that the Court reached the right result as a matter of policy, giving Arizona the water it needed to develop a dynamic, modern economy. Yet there is equally widespread agreement that the Court’s reasoning was wholly unpersuasive, resting on a blatant misreading of a thirty-five-year-old federal statute. How can this be? Was there no legally principled way to rule for Arizona, where the equities in the case seemed to lie?The answer is that the Court’s predicament was one of its own creation. In a series of rulings over the preceding half-century, it had placed prior appropriation — the time-honored Western water law principle of first in time, first in right — at the center of its doctrine of interstate equitable apportionment of water. This doctrinal development threatened to make equitable apportionment distinctly inequitable in the Colorado River case.This Article traces the Court’s equitable apportionment jurisprudence over the first half of the twentieth century. Through original archival research, the Article seeks to demonstrate that a majority of the Court felt constrained in Arizona v. California by the rule of interstate prior appropriation, leading it to resort instead to the dubious piece of statutory interpretation that has been so heavily criticized. Because equitable apportionment and prior appropriation are fundamentally at odds, the Court should abandon its over-reliance on prior appropriation and treat existing use of water as merely one consideration to be weighed as part of a larger, multi-factor balancing approach to equitable apportionment cases. Though a majority of the Court is generally reluctant to employ this sort of open-ended, subjective test (and with good reason), the unique nature of original jurisdiction equitable apportionment actions makes this approach the only appropriate one for dividing interstate waterways.

Household-based heat metering method and household-based heat metering device

Abstract: The invention relates to a household-based heat metering method and a household-based heat metering device, and belongs to the field of heating ventilation air conditioning technologies. The technical scheme is as follows: summation of heat used by all users in a building is measured by a heat meter of the building, and the total heating load is apportioned by each user according to an on-off time area method. In a heat apportionment process, the turn-on time of an on-off control valve of a user heating system and a user heating area are taken as the apportionment basis, apportionment factors are introduced and are used for carrying out real-time correction on the apportionment heat. By introducing the apportionment factors, key parameters, which are involved with direct measurement of the heat such as the water flow, the inlet temperature and the outlet temperature of the heating system, are integrated into integrating of the apportionment factors, i.e. the accuracy of the apportionment measurement is corrected in a real-time manner by the direct measurement method, so that the reasonability and the accuracy of the household-based heat metering, and the adaptability under the complicated work conditions are further improved.

Referendum paradox in a federal union with unequal populations: the three state case

Abstract: In a federal union, a referendum paradox occurs each time a decision taken by representatives elected in separate jurisdictions (districts, states, regions) conflicts with the decision that would have been adopted if the voters had directly given their opinion via a referendum (Nurmi 1999). Assuming that the population is split into three jurisdictions of respective size n1, n2 and n3, we derive exact formulas for the probability of the referendum paradox under the Impartial Culture model. Then we use these results to show that, in our model, allocating seats to the juridictions proportionally to the square root of their size is an apportionment rule that fails to minimize the probability of the referendum paradox in some federations.

An underrated 1911 relic can modify divisor methods to prevent quota violation in proportional representation and u.s. house apportionment

Abstract: Allocating seats to parties and apportioning seats to geographic areas are equivalent processes mathematically. The Hamilton method, or method of largest remainders, provides one approach. The five ‘divisor’ methods—Adams, Dean, Hill-Huntington, Webster (Sainte-Lague) and Jefferson (d'Hondt)—provide another. Either is imperfect: the former observes quota but allows paradoxes, whereas the latter allows quota violation but avoids paradoxes. A fresh approach introduced herein had its genesis in 1911. Illustrations use Macedonian and Portuguese proportional-representation elections and US House apportionment scenarios.

Linear-time Algorithms for Proportional Apportionment

Abstract: The apportionment problem deals with the fair distribution of a discrete set of $k$ indivisible resources (such as legislative seats) to $n$ entities (such as parties or geographic subdivisions). Highest averages methods are a frequently used class of methods for solving this problem. We present an $O(n)$-time algorithm for performing apportionment under a large class of highest averages methods. Our algorithm works for all highest averages methods used in practice.

Partitioning of trait variation among communities: measures of apportionment and differentiation based on binary sampling

Abstract: The notion that trait variation is partitioned among communities essentially rests on the supposition that the total variation in the metacommunity exceeds the variation within the communities due to differences between their trait distributions (the partitioning principle) Two elementary perspectives of partitioning can be distinguished: apportionment (members of the same community tend to hold the same trait state) and differentiation (members of different communities tend to hold different trait states) While the apportionment perspective reaches its extreme when each community is monomorphic (fixation), the differentiation perspective does so if communities share no trait states Even though both perspectives can be shown to be involved in the analysis of community dynamics, their assessment is still almost completely limited to the apportionment perspective (chiefly G ST and its relatives) To overcome this limitation, methods of quantifying both partitioning perspectives are developed for qualitatively and quantitatively varying traits, where variation is represented by the differences in type resulting from sampling two individuals It is shown that the validity of the partitioning principle and the design of corresponding measures crucially depend on proper specification of the modes of sampling and specification of differences between types that follow a concavity principle This approach allows comparison between measures of apportionment and measures of differentiation Such comparisons enable conclusions about the share that random (drift) and directional (selection, migration) processes have in the partitioning of variation among communities One of the more far-reaching conclusions is that effects of forces apportioning variation outperform the effects of forces of differentiation, if the average similarity within communities exceeds the average difference between them

Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Abstract: The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the firm view has been added only recently. Within this micro-level framework discussing possible tax-induced distortions of multi-jurisdictional entities’ (MJE) decisions becomes feasible. Anticipating the reactions of MJEs to the introduction of FA requires considering delegation and incentivisation, because management decisions are influenced by principal agent relationships. How FA affects the demand for managerial effort is a hitherto neglected research question. Accordingly, the objective of this paper is to highlight the tax-induced distortions of managerial incentives caused by FA. For this purpose we set up a LEN-type principal-agent model with agents in two different jurisdictions. Compared to the case with separate taxation (ST) the principal demands increased effort and pays an increased compensation to managers in low-tax jurisdictions, if payroll enters the FA formula. Managers in high-tax jurisdictions face the opposite effect. Further, the composition of the compensation packages changes. Overall, net profit increases, because FA offers potential for profit shifting.

Equitable Apportionment in the Supreme Court: An Overview of the Doctrine and the Factors Considered by the Supreme Court in Light of Florida v. Georgia

Abstract: Introduction 512 I. Original Jurisdiction 513 II. Equitable Apportionment 514 A. Barriers to Relief–Procedural 517 B. Principle of Fair Allocation 521 III. Factors in Equitable Apportionment Case Law 522 A. Factors in Case Law for Both Types of Water Law Systems 523 1. Harm-Benefit Comparison 523 2. Protection of Existing Economies 524 3. Size of River Basin Drainage Areas and Contributions to In-Stream Flows 525 4. Availability of Alternative Water Supplies 525 B. Factors in Western (Appropriation) States 525 1. Priority of Appropriation 526 2. Departure from Prior Appropriation 526 3. Conservation Measures and the Harm-Benefit Comparison 527 C. Factors in Eastern (Riparian) States 529 1. Riparian Doctrine 530 2. Departures from Riparian Doctrine 530

Securing System Consistency: Coherence and Paradoxes

Abstract: This chapter assesses apportionment methods from an overall viewpoint as to whether vote weights and seat numbers always correspond in a fair manner. A new organizing principle turns out to be decisive: coherence. It demands that every solution for a general apportionment problem agrees with the solutions for all embedded subproblems. The Coherence Theorem states that an apportionment method is coherent if and only if it is compatible with a divisor method. The ground for the proof is prepared by showing that coherent methods are house size monotone and vote ratio monotone. In contrast, quota methods may produce non-monotonic results of a seemingly paradoxical nature.

Referendum paradox in a federal union with unequal populations: the three state case

Abstract: In a federal union, a referendum paradox occurs each time a decision taken by representatives elected in separate jurisdictions (districts, states, regions) conflicts with the decision that would have been adopted if the voters had directly given their opinion via a referendum (Nurmi 1999). Assuming that the population is split into three jurisdictions of respective size n1, n2 and n3, we derive exact formulas for the probability of the referendum paradox under the Impartial Culture model. Then we use these results to show that, in our model, allocating seats to the juridictions proportionally to the square root of their size is an apportionment rule that fails to minimize the probability of the referendum paradox in some federations.

Proportionality and Personalization: BWG 2013

Abstract: The 2013 amendment of the German Federal Election Law (Bundeswahlgesetz 2013, BWG 2013) is described. The seat apportionment obeys strict proportionality by political parties. All second votes in the country acquire practically equal success values. Thereafter a party’s countrywide seats are allocated among its various state-lists of nominees. Direct seats that are won via first votes in single-seat constituencies are granted priority by using the direct-seat restricted variant of the divisor method with standard rounding. Its feasibility is ensured by an initial house size adjustment that usually raises the Bundestag size above the nominal level of 598 seats. The amended electoral system is exemplified with the September 2013 election to the 18th Bundestag.

Quota Methods of Apportionment: Divide and Rank

Abstract: Quota methods constitute another important family of apportionment methods. They rely on a fixed divisor of some intrinsic persuasiveness, called quota, and follow the motto “Divide and rank”. The most prominent member of the family, the Hare-quota method with residual fit by greatest remainders, is discussed in the first part of the chapter. The second part addresses various variants of the quota, and various variants of the residual apportionment step. As a whole, the family of quota methods offers a more eclectic approach to apportionment problems than the family of divisor methods.

Demand-based apportionment on electricity payment of hvac systems

Abstract: Heating, Ventilation, and Air Conditioning (HVAC) systems account for a significant portion of power consumption in commercial buildings all over the world [1, 4, 5, 6]. Since HVAC systems are designed for centralized cooling supplies, power consumption in each room is inestimable. Therefore, administrators are motivated to apportion the electricity payment for actual users. The even apportionment is an intuitive way. Previous work implies that the even apportionment does not encourage people to reduce power consumption [2]. Some researchers investigate a variety of policies to apportion the power usage and then conclude that understanding the personal energy use is an incentive to reduce power consumption [3]. However, the pay-as-you-go based apportionment is unrealistic on HVAC systems because of the difficulty on measuring the individual power consumption. In addition, climate differences cause the unfairness on the pay-as-you-go based apportionment. The reason is that the two rooms need various amount of cooling supplies to achieve the same indoor temperature. The difference on cooling supplies in the rooms is led by the environment. For example, a room in the top level always needs more supplies against the sun exposure. Under the pay-as-you-go based apportionment, no one wants to use the rooms in the top level. Therefore, we propose the demand-based apportionment to

Impact of Overhead Costs Apportionment on Selling Price Determination in Malaysian Automobile Manufacturing Industry

Abstract: This study aims to examine the impact of overhead cost apportionment on selling price determination in the Malaysian automobile manufacturing industry. Specifically, the study looks at the treatment of overhead costs apportionment from the perspective of the profit making effort of automobile manufacturing firms. The methodology used is interview with staff of one automobile manufacturing company in Malaysia taken as a case study: that is Naza Automotive Manufacturing Sdn. Bhd. The findings of this study show that overhead costs apportionment has significant impact on the determination of “true and fair” selling price of an automobile manufacturing firm, especially as service centres are considered in primary apportionment before their shares are re-apportioned to production centres, using an appropriate method. This study, therefore, recommends that automobile manufacturing firms in Malaysia should adopt the activity based costing method of overhead costs apportionment as it considers service centres of the company together with production centres in fair apportionment of overhead costs, taking into account the percentage of services enjoyed by the production centres from the service centres. This would allow room for fairly accurate determination of total cost per unit of their products, which would ultimately lead to effective pricing decision.

Lagrange's Identity and Congressional Apportionment

Abstract: This note makes use of Lagrang’'s Identity to provide a bridge between an insightful motivation and an elementary derivation of the method of equal proportions. The method of equal proportions is t...