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Open Access, June 17, 2013. "This book is a high-quality, thoughtful, and well-written distillation of Suber’s decade-long full-time immersion in the developing open access environment.Suber accomplishes his purpose admirably. Comptes et budget 9 keygen,serial,crack,generator,unlock addressing these topics, Suber writes succinctly and with clarity, applying the logic of a philosopher (which he is), the sharpness of a debater, and the cadence of a musician (speaking to his writing style). He anticipates the many sides and questions of his readers, even honest critiques, and he answers them with directness and without polemic. He clearly aims to persuade, but he also wants to bring his readers along with with him."
  • Colin Steele, Open access by Peter Suber, Australian Library Journal, September 29, 2013. "While many libraries and librarians will buy Suber’s book, it really needs to become essential reading for administrators and academics, since the system will not quickly change without their understanding of and involvement in the issues. Suber’s pithy comments may help, such as, Comptes et budget 9 keygen,serial,crack,generator,unlock, ‘The deeper problem is that we donate time, labor, and public money to create new knowledge and then hand control over the results to businesses that believe, correctly or incorrectly, that their revenue and survival depend on limiting access to Comptes et budget 9 keygen,serial,crack,generator,unlock knowledge’.Suber’s book is an excellent primer.In [the] future, the role of the library will include the facilitation of scholarly publishing to enable the widest dissemination of an institution’s intellectual output. To assist that process, Suber’s book is an Comptes et budget 9 keygen,serial,crack,generator,unlock OA vade mecum."
  • Benjamin Caraco, Peter Suber, Open Access, Lectures, Comptes et budget 9 keygen,serial,crack,generator,unlock, Les comptes rendus, October 1, Comptes et budget 9 keygen,serial,crack,generator,unlock, 2013. Also here. "[Suber's] écrits, activités et engagements font de lui l’un des spécialistes les plus respectés et écoutés sur la question du libre accès. Dans son dernier livre, Open Access.il propose une introduction raisonnée au libre accès dans un langage clair, alliant la pédagogie au pragmatisme." In Google's English: "[Suber's] writings, activities and commitments made ​​him one of the most respected and listened to on the issue of open access experts. In his Comptes et budget 9 keygen,serial,crack,generator,unlock book, Open Access.[he] offers a reasoned introduction to free access in clear language, combining pedagogy [with] pragmatism."
  • Brad Reid, Peter Suber, Open Access, Computing Reviews, October 29, 2013. "Anyone in the computing, publishing, archiving, and library worlds will find [this book] informative, interesting, and nontechnical.This is a compact presentation of the interesting and important topic of OA."
  • David R. Stewart, Peter Suber, Open Access, Theological Librarianship, 7, 1 (January 2014) pp. 72-74. "It is very easy to imagine a book on this urgent topic that is too complex, too long, too combative, Comptes et budget 9 keygen,serial,crack,generator,unlock, and deathly boring. Happily, Suber’s Open Access is none of these things. He has an almost perfect instinct for what his readers are eager to know, and he frames his content in useful examples and in the context of the real-world challenges common to the academy. Likewise, Comptes et budget 9 keygen,serial,crack,generator,unlock, he clearly has a great deal of respect for the issues libraries and librarians must contend with in these times of transition, Comptes et budget 9 keygen,serial,crack,generator,unlock. Open Access is highly recommended for anyone who wants to understand better how academic publishing is changing, whether from a library acquisitions or a publishing perspective."
  • Paul Uhlir, "Peter Suber, Open Access" (review not online), Comptes et budget 9 keygen,serial,crack,generator,unlock in Science and Technology, Spring 2014, pp. 92-94. "Peter Suber’s book Open Access provides an easy-to-read compendium of answers to many questions and blows up some of the canards that have been flying around the ether. Suber is one of the gurus of the open access (OA) movement.In summary, Suber dispels the arguments against open publishing of publicly funded research results and makes a cogent case for the new models."
  • Marian De Saxe, "Peter Suber, Open Access" (review not online), Media International Australia, February 2014. "Peter Suber.is.the ideal person to provide an insider's expert overview and summary of this form of publishing while mounting a persuasive argument in favour of the extensive advantages to be gained from adopting formal open access policies.The strength of this book lies in the clarity with which Suber highlights an extremely complex publishing and access environment.[T]his book provides a thorough grounding in the youthful history and practical state-of-play of open access publishing."
  • Hubertus Kohle, Peter Suber, Open Access, Kunstform, May 2014. "Zunächst gilt es, die knappe Einführung in ein Gebiet anzuzeigen, das zu den wichtigsten, umstrittensten und gleichzeitig scheinbar nebensächlichsten des aktuellen Wissenschaftsbetriebes gehört. Der Autor, Peter Suber, gilt als einer der besten Kenner des durchaus komplexen Gegenstandes. Er liefert eine konzise, leicht in einem knappen halben Tag zu lesende Darstellung, die ganz Comptes et budget 9 keygen,serial,crack,generator,unlock den Vergleich Online- gegen Druck-Publikation abstellt."
  • Gordana Ljubanović, Peter Suber, Open Access, National Library of Serbia Herald, n.d. but circa December 2014. [The review is long and positive. Unfortunately I can't pick a good excerpt to post here because the review is in Serbian, which I don't read, and because Google's English translation is weak.]
  • Jean Bernatchez, Peter Suber, Comptes et budget 9 keygen,serial,crack,generator,unlock, Qu’est-ce que l’accès ouvert? Lectures, Les comptes rendus, March 15, 2017. Bref, le livre est un incontournable pour se familiariser avec l’accès ouvert. Il est heureux qu’il soit désormais disponible en français.Peter Suber propose une synthèse du phénomène accessible (sur tous les plans) et qui rend justice aux acteurs concernés, à leurs arguments favorables ou défavorables. Il est certes un militant de la cause, mais il ne verse pas dans l’exagération. Il ne souhaite Comptes et budget 9 keygen,serial,crack,generator,unlock la disparition du modèle traditionnel de l’édition scientifique, mais il insiste néanmoins sur la promotion du bien commun, avant tout, et sur sa traduction dans le monde de l’édition scientifique par l’accès ouvert.
  • Pablo Markin, The Continued Relevance of Peter Suber’s (2012) Book on Open Access, Open Science, June 18, 2017. Few formats fit better Marshall MacLuhan’s dictum that “the medium is the Comptes et budget 9 keygen,serial,crack,generator,unlock than Open Access does. Peter Suber’s book Open Access published Comptes et budget 9 keygen,serial,crack,generator,unlock 2012 by the MIT Press intends to be an authoritative Comptes et budget 9 keygen,serial,crack,generator,unlock of reference on the notion of open access, its historical roots, its variegated models, policies proffered in its support, its possible scope, its copyright implications, its economic foundations and consequent limitations.As this book has been translated into multiple other languages, such as Chinese Polish and French, it has become a standard source for arguments in favor and against Open Access.Despite the elapsed time from the date of its publication, Comptes et budget 9 keygen,serial,crack,generator,unlock, the digital supplement for this book provides further Comptes et budget 9 keygen,serial,crack,generator,unlock in respect to the effect Open Access is likely to have.[I]n the intervening years this publication has hardly lost any of its relevance as a sustained and Comptes et budget 9 keygen,serial,crack,generator,unlock compendium of thoroughly researched scholarship on Open Access and reasons for its emergence.

Translations

Unless noted otherwise, all these translations are OA or have OA editions.

  • Arabic, QScience division of the Qatar Foundation, October 2015. Thanks to Tahseen Al-Khateeb for doing the translation, and to Christopher Leonard, Alwaleed Alkhaja, Fakhri Saleh, Jameela Jassim for their editorial help. There is both a print and OA edition.
  • Chinese, China Ocean Press, January 2015. Thanks to Li Wu for doing the translation. Unfortunately China Ocean Press does not plan to issue an OA edition.
  • French, OpenEdition Press, October 2016. Thanks to Marie Lebert for doing the translation, and to Helen Tomlinson and Solenne Louis for revising it. There is both a print and OA edition.
  • Greek (in process, starting February 11, 2014). Thanks to Nancy Pontika for doing the translation.
  • Polish, University of Warsaw press, October 13, 2014. Thanks to the Interdyscyplinarne Centrum Modelowania Matematycznego i Komputerowego Uniwersytetu Warszawskiego (Interdisciplinary Center for Mathematical and Computational Modelling at the University of Warsaw), the Platforma Otwartej Nauki (Open Science Platform), Wydawnictwa Uniwersytetu Warszawskiego (University of Warsaw Press), and the team of translators: Roman Bogacewicz, Maciej Chojnowski, Wojciech Fenrich, Joanna Kielan, Andrzej Leśniak, Krzysztof Siewicz, Michał Starczewski, and Jakub Szprot.
  • Spanish, Universidad Autónoma del Estado de México, August 17, 2015. Thanks to Remedios Melero for doing the translation, and to Indrajit Banerjee, Dominique Babini, and Eduardo Aguado for their lengthy new introduction. There is both a print and OA edition.
  • Forthcoming. Translations are under way into Czech, German, Greek, Japanese, Romanian, and Russian. I'll link to them here as they become available. I welcome other translations.

About the updates and supplements

  • I add updates and supplements in real time, as I find relevant new studies and evidence. Consider these supplements to be continuously updated "public footnotes" for the assertions they annotate. For more Comptes et budget 9 keygen,serial,crack,generator,unlock this concept, see my 2012 article, The Idea of an Open-Access Evidence Rack (perma.cc link).
  • To find corrections, as opposed to other kinds of updates, How to Install? this page for the word "correction". All the hits except for this entry will be corrections.
  • I use perma.cc links and Wayback Machine (WM) links to prevent link rot.
    • In October 2019 I started doing this for the sources in every new update or supplement. As I find time, I add these links retroactively to earlier entries.
    • When the original link is dead, and I can find a copy in the WM, then I use a WM link. I don't double-down by preserving WM links with perma.cc links. When the original link is still alive, I protect it with a perma.cc link and include both the original and the perma.cc link.
  • If you notice any dead links, please let me know. I'll do my best to find live links, and keep them alive through perma.cc or WM.

Text, updates, and supplements

  • Some of these notes didn't fit into the book. The book is deliberately short and I was already over my wordcount. Others were too late to put in the book. They cite publications or developments that hadn't occurred by the time my text was final in the spring of 2011.

Copyright page

  • The first print edition used an "all rights reserved" statement and a CC-BY license icon, which caused confusion. The digital editions clarified the book's copyright status, and the clarification appeared in future print editions. Basically, the book incorporates some material that I previously published in the SPARC Open Access Newsletter under a CC-BY license and a copyright owned by SPARC. That material remains CC-BY. The all-rights-reserved copyright on the first print edition applied only to new parts of the book, and even those parts shifted to a CC-BY-NC license on June 17, 2013, one year after the book was published.
  • In April 2019, MIT Press shifted the CC-BY-NC parts of the book to CC-BY. The whole book has been CC-BY ever since.
  • Note that all the updates and supplements are CC-BY, and have been from the start.

Preface

Updates and supplements for the Preface:

  • At p. ix, I say, "OA benefits nonresearchers by accelerating research and Comptes et budget 9 keygen,serial,crack,generator,unlock the goods that depend on research, such as new medicines, useful technologies, solved problems, informed decisions, improved policies, and beautiful understanding." Add these notes.
    • On OA for improved policies:
      • See Michael Gough and Steven Milloy, The Case for Public Access to Federally Funded Research Data, Cato Institute, February 2, 2000 (perma.cc link): "The government and its Movavi Photo Editor 2.1.0 crack serial keygen appear to be as prone to mistakes as anyone else. Requiring the government 'to show its work' [by opening Comptes et budget 9 keygen,serial,crack,generator,unlock access to data arising from publicly-funded research] opens up the regulatory process. Moreover, it ensures that federal regulations are based on sound science and reduces doubts about the need for federal intervention, Comptes et budget 9 keygen,serial,crack,generator,unlock. Whether one supports or opposes regulatory action, we should all acknowledge that independent review of scientific data and methodology can serve only to strengthen the scientific foundations of public policy."
      • See Brian Head and co-authors, Are policy-makers interested in social research? Exploring the sources and uses of valued information among public servants in Australia, Policy and Society, Comptes et budget 9 keygen,serial,crack,generator,unlock, June 2014 (perma.cc link). Australian policy-makers agreed that academic research was useful for policy-making. For example, 39% agreed that "Academic research alters or transforms how policy makers think about issues and choices" and 42% agreed that "Academic research is used to shape and inform the design and implementation of policies and programs." Interestingly, surveyed academics thought these propositions were true more often than policy-makers Comptes et budget 9 keygen,serial,crack,generator,unlock. Most relevant here, however, is the result cited by the authors in a blog post summarizing the study (June 13, 2014) (perma.cc link): "The main reasons provided by policy-makers for the [relatively] low uptake of academic research were the perception that academic research is not available when needed, is difficult to access, or is not being translated in a user-friendly form for policy-makers." It's hard to avoid the conclusion that academic research would be even more useful for policy-making if it were OA.
      • More on OA for improved policies: See Fernando Hoces de la Guardia, Sean Grant, and Edward Miguel, A Framework for Open Policy Analysis, a preprint from he Berkeley Initiative for Transparency in the Social Sciences (BITSS), April 5, 2018 (perma.cc link): "In this paper we have argued that policy analysis can address the threat of its own credibility crisis by adopting solutions from the open science movement."
      • More on OA for improved policies: See Marialuisa Taddia, Good Citations, The Law Society Gazette, April 16, 2018 (perma.cc link). Law professors have always influenced law and policy, and today open access amplifies their influence. "More academic journals are making their content freely available online through ‘open access’, making the dissemination of scholarly articles quicker and wider. [Jon Yorke, law professor at Birmingham City University] points to an academic paper he co-authored in 2013 on the EU and the abolition of the death penalty as ‘the most downloaded article in the Pace International Law Review’, with over 2,000 downloads by governments, institutions and non-governmental organisations. ‘With open access of journals globally, policy-makers can have at their fingertips instant access to the quality of material which they are required to [use to] form intricate arguments. It definitely helps them and they do listen to legal academics in that way,’ Yorke adds."
      • More on OA for improved policies: See David Rose and Chris Tyler, Seven insights for communicating research to busy policymakers, LSE Blog, April 7, 2020 (perma.cc link): "MPs and Peers tended not to search for evidence in academic papers, but their staff and House Library staff do. Staff talked about their frustration at finding paywalls that restricted them from accessing information. Open access is crucial." Or as I paraphrased this conclusion in a tweet: "Legislators are more likely to draft evidence-based policies if they and their staffers have #openaccess to the evidence."
      • More on OA for improved policies: See Michael Taylor, An altmetric attention advantage for open access books in the humanities and social sciences, Scientometrics, October 10, 2020 (perma.cc link): "Both OA books and chapters have.higher rates of social impact in policy documents."
      • Stefan Reichmann et al., ON-MERRIT D5.1 Scoping Report: Open Science Outputs in Policy-Making and Public Participation, May 31, 2021. Cutting against some of the studies above, the authors conclude that "policymakers prefer receiving information through personal networks rather than academic publications. The reviewed literature suggests that the availability of information in the form of academic publications and other research outputs is of secondary concern." But they also conclude that "improved infrastructure for sharing scientific outputs could have a positive impact on the use of evidence in

policy making."

Chapter 1: What Is Open Access?

Updates and supplements for Chapter 1:

  • At p. 4, I offer my definition of OA: "Open access (OA) literature is digital, online, free of charge, and free of most copyright and licensing restrictions." Add this note.
    • I can't remember when I first offered this definition. But it was at least by June 21, 2004, when I put it in my Open Access Overview. In some later publications I said "needless" instead of "most".
  • At p. 5, I say, "Copyright can.be a significant access barrier." Add this note.
    • See Lea Shaver, Copyright and Inequality, preprint, December 22, 2014. "The majority of the world’s people experience copyright law not as a boon to consumer choice, but as a barrier to acquiring knowledge and taking part in cultural life."
  • At p. 5, I say, "Even.authors [who don't sell their work and want to share it as widely as possible].tend to transfer their copyrights to intermediaries —publishers— who want to sell their work. As a result, users may Comptes et budget 9 keygen,serial,crack,generator,unlock hampered in their research by barriers erected to serve intermediaries rather than authors." Add this note.
    • See my July 2011 interview with Richard Poynder: "OA doesn’t merely share knowledge. It accelerates research by helping authors and readers find one another. It’s compatible with intermediaries but not with intermediaries who erect access barriers to keep authors and readers apart."
  • At p, Comptes et budget 9 keygen,serial,crack,generator,unlock. 6, I introduce the term "toll access (TA)" for "work that is not open access, or that is available only for a price." Add this note:
    • That was the most common term for non-OA work in 2012. But if I were writing the book today (say, Comptes et budget 9 keygen,serial,crack,generator,unlock, 2018 or later), I'd use "paywalled" instead. It's more common now, Comptes et budget 9 keygen,serial,crack,generator,unlock, and (slightly) more self-explanatory. This update also applies to p. 176, where "toll access" appears in the glossary.
  • At p. 7, I quote from the Budapest Open Access Initiative definition of OA: ".without financial, legal, or technical barriers other than those inseparatable from gaining access to the internet itself." Add this note.
    • On the exception for "gaining access to the internet itself", see the 1992 manual to Public Access Online System (perma.cc link) from the US Environmental Protection Agency, p. Comptes et budget 9 keygen,serial,crack,generator,unlock "The only charges that will be incurred through use of the system are telecommunications charges."
  • At pp. 8-9, I say, "[T]he major obstacles are not technical, legal, or economic, but cultural." Add this note.
    • For more on this claim, see the updates to Comptes et budget 9 keygen,serial,crack,generator,unlock. 167 below.
  • At Chilkat Module for Python 3.2 (MIME) 9.3.1 crack serial keygen. 10, I refer to the first two scholarly journals, both launched in 1665. Add this note.
    • How quickly did journals multiply after 1665? See Derek de Solla Price, Science Since Babylon, enlarged edition, Yale University Press, 1975, all of Chapter 8 ("Diseases of Science"), especially pp. 163-164: The first journals were "followed rapidly by some three or four similar journals published by other national academies in Europe. Thereafter, as the need increased, so did the number of journals, reaching Comptes et budget 9 keygen,serial,crack,generator,unlock total of about one hundred by the beginning of the nineteenth century, one thousand by the middle, and some ten thousand by 1900. According to the World List of Scientific Periodicals, a tome larger than any family Bible, we are now well on the way to the next milestone of a hundred thousand such journals." Also see p. 169: "The most remarkable conclusion obtained from the data just considered is that the number of journals has grown exponentially rather than linearly. Instead of there being just so many new periodicals per year, the number has doubled every so many years. The constant involved is actually about fifteen years for a doubling, corresponding to Comptes et budget 9 keygen,serial,crack,generator,unlock power of ten in fifty years and a factor of one thousand in a century and a half. In the three hundred years which separate us from the mid-seventeenth century, this represents a factor of one million."
  • At p. 12, I say that the custom for scholars to write articles for impact rather than money "is a payment structure we need for good research itself, not just for good access to that research." Add these notes.
    • See David William Hedding, Payouts push professors towards predatory journals, Nature News, January 15, 2019. "[S]ubsidies corrode the quality of scholarship in South Africa. China went through the same cycle — paying researchers per paper and seeing poor-quality publications soar. Its leading academies and universities are now rowing back from the practice."
    • See Gayathri Vaidyanathanm, Indian payment-for-papers proposal rattles scientists, Nature News, February 15, 2019. "Indian scientists are criticizing a government proposal to pay graduate students who publish in select Comptes et budget 9 keygen,serial,crack,generator,unlock. They fear that it could degrade the quality of research and lead to an increase in scientific misconduct, by incentivizing publishing rather than good science.A pay-to-publish scheme will exacerbate [the] problems [of retracted articles], says [Mukund] Thattai. Incentives for publishing could push some scientists to Comptes et budget 9 keygen,serial,crack,generator,unlock in fraud and plagiarism, says he says. 'This is an absolute incentive to game the system.' "
  • At p. 13, I refer to researcher productivity, Comptes et budget 9 keygen,serial,crack,generator,unlock. If I were writing the book again, I'd add a section (here or hereabouts) on how OA increases researcher productivity.
    • See Ronald Larsen and Howard Wactlar, Lost in Information, National Science Foundation, June 17, 2003. "Substantial improvements in scholarly productivity are already apparent [from the rises of digital libraries]. Digital resources have demonstrated the potential to advance scholarly productivity, Comptes et budget 9 keygen,serial,crack,generator,unlock, easily doubling research output in many fields within the next decade.This report details the nature of the federal investment required Comptes et budget 9 keygen,serial,crack,generator,unlock sustain the pace of progress.[T]he next phase of digital library research should focus on.[i]mproving availability, accessibility and, thereby, productivity."
    • Stevan Harnad, On Maximizing Journal Article Access, Usage and Impact, Haworth Press, April 21, 2005. "Researchers are employed Comptes et budget 9 keygen,serial,crack,generator,unlock salaried, and their research is funded, so as to maximize the usage Comptes et budget 9 keygen,serial,crack,generator,unlock impact of their research output, Comptes et budget 9 keygen,serial,crack,generator,unlock, thereby maximizing the progress and productivity of research itself.And of course the progress and productivity of researchers and research itself are enhanced [by open-access self-archiving]."
    • Stevan Harnad, Promoting open access to research, The Hindu, November 1, 2006. "And now we can see both why researchers give away their articles and why it is so important that all their potential users should be able to access and use them. Because all access-barriers are barriers to research progress and its benefits (as well as to the advancement of researchers' careers and productivity).There is no need, however, for developing countries to wait for the developed countries to mandate self-archiving. Developing countries have even more to gain.because currently both their access and their impact is disproportionately low, relative to their actual and potential research productivity."
    • See Comptes et budget 9 keygen,serial,crack,generator,unlock Rowlands and Rene Olivieri, Overcoming the barriers to research productivity: A case study in immunology and microbiology, Publishing Research Consortium, 2006, p. 28: "By a very large majority (90%) and by general agreement (no differences are evident between the four sub-populations), researchers agree that desktop access to journal full text has enabled them to become more effective researchers (Fig 15)." Note that "this report was commissioned by the publishing industry" (p. 7) and is generally critical of open access.
    • See Beverly Brown, Cynthia Found, and Merle McConnell, Federal Science eLibrary Pilot: Seamless, equitable desktop access for Canadian government researchers, The Electronic Library, 2007. "[R]esearchers.provided with seamless, equitable access to an expanded Comptes et budget 9 keygen,serial,crack,generator,unlock of electronic journals in science, technology and medicine (STM).reported significantly reduced time finding and verifying information. Time saved was redirected into critical activities such Waves Tune Real-Time ZIP.V11 Archives research, laboratory activities, manuscript preparation, peer review activities and professional reading. Participants found that increased desktop access had a very positive impact on their ability to do their work."
    • Richard K. Johnson and Judy Luther, The E-only Tipping Point for Journals: What’s Ahead Reimage Pc Repair 2021 Crack + License Key Latest Free Download the Print-to-Electronic Transition Zone, Association of Research Libraries, December 5, 2007. Quoting an unnamed librarian from their interviews: "For many if not most campus users of journals, electronic access is a productivity enhancer."
    • Peter Binfield, New Academic Editor Interview - Niyaz Ahmed, Public Library of Science blog, November 18, 2008. "Developing countries are in great need of Open Access. The fruits of the scientific and technological revolution are not reaching them because they have to pay to receive the content. In an Indian case scenario, while the library budgets are dwindling, internet access has become affordable for masses, thanks to our technology driven economy. And that is where OA comes to enhance research productivity as well as the pace of discovery."
    • See Alessandro Iaria, Carlo Schwarz, and Fabian Waldinger, Frontier Knowledge and Scientific Production: Evidence from the Collapse of International Science, Quarterly Journal of Economics, July 1, 2017. Here's my paraphrase of their fascinating argument: WWI reduced the flow of new scientific knowledge into Germany, Austria-Hungary, Ottoman Empire, Comptes et budget 9 keygen,serial,crack,generator,unlock, and Bulgaria. This was not just from violent disruption, which also affected Allied countries, but also from a deliberate scientific boycott of the Central Powers by the Allies. Compared to pre-War years, researchers in the Central Powers had less access to research from other countries, and roughly unchanged access to research from their own countries. This resulted in a decline in their productivity, as reflected in several measures including a drop in international prizes, a drop in patent applications, and a drop in the similarity of journal-article titles (measured by algorithm), suggesting a drop in cooperation. This is a new kind of evidence that science is international. It's also indirect support for one of the common arguments for OA, otherwise difficult to document empirically, namely, that enhancing access to research enhances researcher productivity.
  • At p. 15, I say that "OA benefits authors as well as readers." Add these notes.
    • See the supplements below (also for p. 15) on the OA citation advantage.
    • See Sarah Werning: "The second best part of science is knowing, just for a little while, something nobody else knows. The best part is sharing it with someone." Quoted by Mike Taylor in December 2012 (perma.cc link).
    • See Richard Sever, co-founder of bioRxiv and medRxiv, quoted in SPARC's celebration of the 30th anniversary of arXiv (perma.cc link): "Altruism is great, especially when there's something in it for you as well. And authors realize that if they put their work out there [make it OA], it's really good for the community as a whole, it's also really good for them."
  • At p. 15, I refer to "the well-documented phenomenon that OA articles are cited more often than non-OA articles.and that journals converting to OA see a rise in their submissions and citation impact." See the documentation in note 6 at pp. 178-179. Add these notes.
    • For Comptes et budget 9 keygen,serial,crack,generator,unlock comprehensive annotated bibliography of studies up to 2013, including studies Comptes et budget 9 keygen,serial,crack,generator,unlock do and do not support the OA citation advantage, see Steve Hitchcock, The effect of open access and downloads ('hits') on citation impact: a bibliography of studies, OpCit Project Comptes et budget 9 keygen,serial,crack,generator,unlock link).
    • See Stefan Busch's summary of the experience of BioMed Central, March 26 2011: "Typically.2 or 3 years after a journal converts from TA to OA, i.e. when the impact factor.is based on two Comptes et budget 9 keygen,serial,crack,generator,unlock worth of OA, the IF tends to go up significantly."
    • For evidence that the OA advantage also applies to open data, or to articles whose underlying data is open, see Heather Piwowar​ and Todd Vision, Data reuse and the open data citation advantage, PeerJ, October 1, 2013 (perma.cc link): "After accounting for other factors affecting citation rate, we find a robust citation benefit from open data, although a smaller one than previously reported. We conclude there is a direct effect of third-party data reuse that persists for years beyond the time when researchers have published most of the papers reusing their own data."
      • Also see Giovanni Colavizza et al., The citation advantage of linking publications to research data, arXiv, October 3, 2019 (perma.cc link): "We find that, following mandated publisher policies, data availability statements have Comptes et budget 9 keygen,serial,crack,generator,unlock common by now, yet statements containing a link to a repository are still just a fraction of the total. We also find that articles with these statements, in particular, can have up to 25.36% higher citation impact on average." This article was later published in PLOS ONE, April 22, 2020 (perma.cc link).
      • Also see Garret Christensen et al., A study of the impact of data sharing on article citations using journal policies as a natural experiment, Comptes et budget 9 keygen,serial,crack,generator,unlock, PLOS ONE, Comptes et budget 9 keygen,serial,crack,generator,unlock, December 18, 2019 (perma.cc link): "The two main results, taken together, indicate that it is not sufficient for scientific journals merely to announce a data sharing requirement.Without diligent enforcement, a toothless journal data policy appears to produce the same result as no policy at all; few authors post their data. But even if de jure journal policy does not guarantee data sharing, our results indicate that public data sharing can Comptes et budget 9 keygen,serial,crack,generator,unlock yield private benefits for scholars, in the form of enhanced citations, which provide meaningful de facto incentives to share scientific data."
      • Also see Giovanni Colavizza et al., The citation advantage of linking publications to research data, Comptes et budget 9 keygen,serial,crack,generator,unlock, PLOS ONE, April 22, 2020 (perma.cc link): "We [found] an association between articles that include statements that link to data in a repository and up to 25.36% (± 1.07%) higher citation impact on average, using a citation prediction model."
      • Also see Liwei Zhang and Liang Ma, Does open data boost journal impact: evidence from Chinese economics, Scientometrics, February 14, 2021 (perma.cc link): "Our results show that open data has significantly increased the citations of journal articles.Our findings suggest that journals can leverage [journal-level policies requiring open data] to develop reputation and amplify academic impacts."
    • For evidence that the OA advantage also applies to OA books, Comptes et budget 9 keygen,serial,crack,generator,unlock the November 2017 white paper from Springer Nature, The OA Effect: How Does Open Access Affect the Usage of Scholarly Books? "We found that Springer Nature OA books perform better than non-OA books published by Springer Nature in all three categories that we assessed: Downloads.Citations.[and] Online mentions."
      • The OA citation advantage for books also applies when non-OA but more affordable reprints emerge, even when the reprints infringe copyright. See Barbara Biasi and Petra Moser, Effects of Copyrights on Science, SSRN, December 26, 2018 (perma.cc link): "The Book Republication Program (BRP) allowed US publishers to violate German-owned copyrights.[W]e find that this change led to a substantial increase in citations to affected books. Intensity regressions show that this increase was driven by reductions in the price of books. A geographic analysis of library holdings and citations suggests that lower prices for BRP books allowed Comptes et budget 9 keygen,serial,crack,generator,unlock new group of researchers at less affluent institutions to use these books in their own research."
      • Also see Michael Taylor, An altmetric attention advantage for open access books in the humanities and social sciences, Scientometrics, October 10, 2020 (perma.cc link): "Both OA books and chapters have significantly higher use on social networks, higher coverage in the mass media and blogs, and evidence of higher rates of social impact in policy documents. OA chapters have higher rates of coverage on Wikipedia than their non-OA equivalents, and are more likely to be shared on Mendeley."
    • For evidence that the OA advantage also applies to articles whose preprints were OA, see Stylianos Serghiou and John Ioannidis, LingoWare crack serial keygen Scores, Citations, and Publication of Studies Posted as Preprints, Comptes et budget 9 keygen,serial,crack,generator,unlock, Journal of the American Medical Association, January 23, 2018 (perma.cc link): "The sample of 776 published articles with preprints was matched to 3647 published articles without preprints. Published articles with preprints had significantly higher Altmetric scores than published articles without preprints (median, 9.5 [IQR, 3.1 to 35.3] vs 3.5 [IQR, 0.8 to 12.2], respectively; between-group difference, 4 [IQR, 0 to 15]; P < .001) and received more citations (median, 4 [IQR, 1 to 10] vs 3 [IQR, 1 to 7]; between-group difference, 1 [IQR, −1 to 5]; P < .001)."
      • Also see Darwin Y. Fu and Jacob J. Hughey, Meta-Research: Releasing a preprint is associated with more attention and citations for the peer-reviewed article, eLife, December 6, 2019 (perma.cc link): "[W]e found that articles with a preprint had, on average, a 49% higher Altmetric Attention Score and 36% more citations than articles without a preprint. These associations were independent of several other article- and author-level variables (such as Comptes et budget 9 keygen,serial,crack,generator,unlock subfield and number of authors), and were unrelated to journal-level variables such as access model and Impact VR Games Archives see Nicholas Fraser et al., The relationship between bioRxiv preprints, citations and altmetrics, Quantitative Science Studies, June 25, 2020: "bioRxiv-deposited journal articles had sizably higher citation and altmetric counts compared to nondeposited articles."
      • Also see Boya Xie et al., Is preprint the future of science? A thirty year journey of online Jogos Torrents - Baixar Games via Torrent Grátis Completo para PC em PT-BR services, arXiv, February 20, 2021 (perma.cc link): "[We find] that papers with preprints have more citations in any year regardless whether they have a published version. On average of all years, a journal or conference paper with a preprint version (P-JC) has median citation of 14.8, while a non-preprint counterpart Comptes et budget 9 keygen,serial,crack,generator,unlock receives 2.6 citations, which results in 12.2 citation difference (five times more). All preprints (P-all), regardless whether they have been published in journal/conference, have 0.7 more citations than papers without a preprint version (JC-only)."
    • For evidence that the OA advantage shows up in altmetrics, not just in citation counts, see Daniel Torres-Salinas et al., Open Access and Altmetrics in the pandemic age: Forescast analysis on COVID-19 literature, bioRxiv, April 26, 2020 (perma.cc link): "OA publications tend to receive the largest share of social media Download PDF Expert 2.5.14 Crack Archives as measured by the Altmetric Attention Score." Also see the 2018 Serghiou and Ionnadis study cited above.
      • Also see Jessica G.Y. Luc et al., Does Tweeting Improve Citations?Annals of Thoracic Surgery, June 3, 2020 (perma.cc link): "One-year follow-up of this.prospective randomized trial importantly demonstrates that tweeting results in significantly more article citations over time, highlighting the durable scholarly impact of social media activity."
      • Also see Tahereh Dehdarirad, Could early tweet counts predict later citation counts? A gender study in Life Sciences and Biomedicine (2014–2016), PLoS ONE, November 2, 2020 (perma.cc link). An article's tweet count weakly predicts or boosts its later citation count, and the correlation is stronger for women authors than men authors.
    • See Éric Archambault et al., Research Impact of Paywalled versus Open Access Papers, n.d. but captured by the Wayback Machine on August 7, 2016: "Publishing in paywalled journals without green archiving is never an effective impact maximization strategy.In total, and Comptes et budget 9 keygen,serial,crack,generator,unlock all these fields, publishing in paywalled journals with no additional green archiving always yields below average citedness.Publishing in paywalled journals is the least impactful strategy overall, and the least impactful in 16 out of 22 fields.On average, open access papers produce a 50% higher research impact than strictly paywalled papers.In all these fields, fostering open access (without distinguishing between gold and green) is always a better research impact maximization strategy than relying on strictly paywalled papers.Having a green copy of a paper is the most impactful research communication strategy overall and the best strategy in 19 fields out of 22.Green is nearly always more effective than relying strictly on gold (20 out of 22 fields).Gold is the best strategy in biology and biomedical research and very close to green in clinical medicine (likely a reflection of the NIH and Wellcome Trust OA mandates).Gold has the least impact in six fields."
    • See Heather Piwowar et al., The state of OA: a large-scale analysis of the prevalence and impact of Open Access articles, PeerJ, February Sandboxie 5.49.8 Crack Full Version Download, 2018 (perma.cc link): "Comparing the average relative citation impact of different access categories, the OACA [Open Access Citation Advantage] is corroborated: Papers hidden behind a paywall were cited 10% below world average (ARC [Average Relative Citation] = 0.90), while those that are freely available obtain, on average, Comptes et budget 9 keygen,serial,crack,generator,unlock, 18% more citations than what is expected (ARC = 1.18). However, citation impact differs between the different manners in which papers are made available for free: those that are only available as Green OA (ARC = 1.33) and Hybrid OA papers (ARC = 1.31) are cited the most with an impact of more than 30% above expectations, those available as Bronze are cited 22% above world average, while papers published as Gold OA obtain an ARC of 0.83. This constitutes an average relative citation impact of 17% below world average and 9% below that of articles hidden behind a paywall. Figure 5 below describes these findings."
    • See Mirjam Curno and Stephanie Oeben, Scientific Excellence at Scale: Open Access journals have a clear citation advantage over subscription journals, Frontiers, July 11, 2018 (perma.cc link): "In general and across the last three years, Open Access journals receive on average 7% more citations than subscription journals (Figure 3). Interestingly, Open Access journals published by traditional subscription publishers are generally achieving more impact within the same publisher."
    • See Dan Pollock and Ann Michael, Evaluating Quality in Open Access Journals, DeltaThink, August 2018 (perma.cc link): "While the proportion of fully OA journals is growing over time, the proportion of higher-performing fully OA journals [measured by journal impact factor] is growing faster than the average performers.The data show that an increasing number of fully OA publications are attaining higher impact factors at faster rates than their subscription and hybrid counterparts.There is nothing preventing an OA journal from being 'high quality', and based on this data, a fully OA journal’s Impact Factor now appears more likely to be above average for its field." Also see the later article by the same authors, Open access mythbusting: Testing two prevailing Comptes et budget 9 keygen,serial,crack,generator,unlock about the effects of open access adoption, Learned Publishing, January 24, 2019. "An increasing number of fully OA publications are attaining higher Journal Impact Factors at faster rates than their subscription and hybrid counterparts."
    • See Yang Li et al., Will open access increase journal CiteScores? An empirical investigation over multiple disciplines, Yamicsoft Windows 10 Manager 3.5.3 Crack Full Version Download ONE, August 30, 2018 (perma.cc link): "This paper empirically studies the effect of Open Access on journal CiteScores. We have found that the general effect is positive but not uniform across different types of journals. In particular, we investigate two types of heterogeneous treatment effect: (1) the differential treatment effect among journals grouped by academic field, publisher, and tier; and (2) differential treatment effects of Open Access as a function of propensity to be treated. The results are robust to a number of sensitivity checks and falsification tests. Our findings shed new light on Open Access effect on journals and can help stakeholders of journals in the decision of adopting the Open Access policy." Also see the summary in the LSE Impact Blog on October 30, 2018 (perma.cc link), emphasizing the effects of a journal flip or conversion to OA.
    • See K.C. Kazikdas, Comptes et budget 9 keygen,serial,crack,generator,unlock, M. Tanik, and A. Ural, Changing trends in otorhinolaryngology publishing, ACTA Otorhinolaryngologica Italica, March 25, 2019 (perma.cc link): "The aim of this study is to compare the changes in impact factors and citation numbers of Open Access (OA) vs subscription-based (SB) journals between 1999 and 2016.There was a statistical difference as the proportion of OA Journals were not equal to the proportion of SB Journals throughout the years 1999 and 2016, and it showed the tendency to increase greater compared to SB Journals (p < 0.01). Although the overall level of impact factors of SB journals was generally high, by comparing two regression models, it was obvious that the level of increase of the impact factors of OA journals were significantly higher (p < 0.01)."
    • See Cui Huang et al., The effect of “open access” on journal impact factors: A causal analysis of medical journals, Physica A: Statistical Mechanics and its Applications, November 1, 2019 (perma.cc link): "OA enhances JIFs." As I put it in a tweet about this article, "OA journals can play the JIF game and win, even if it's better not to play at all."
    • See Nuria Bautista-Puig Comptes et budget 9 keygen,serial,crack,generator,unlock al., Do journals flipping to gold open access show an OA citation or publication advantage?, Scientometrics, June 13, 2020 (perma.cc link): "[We found] robust evidence.that flipping journals tend to have an OA Citation Advantage compared to non Gold-OA journals, Comptes et budget 9 keygen,serial,crack,generator,unlock, and that this advantage is already visible a few years after the switch. It corroborates the conclusions from a series of previous studies on OA flipping.Whether this citation advantage also occurs in relation to non-OA journals in general, excluding hybrid OA serials, remains to be assessed in a follow-up study.[We found] no statistically significant evidence that journals switching to OA increase their publication output faster than non Gold-OA journals do. Therefore, there is no solid evidence for an OA Publication Advantage, nor for an OA Publication Disadvantage."
    • See Yi Xiang Zhan et al., Evaluation of articles Comptes et budget 9 keygen,serial,crack,generator,unlock metabolism research on the basis of their citations, Biochemia Medica, December 15, 2020 (perma.cc link): In a study of metabolism journals with high and low citation rates, "most of [the open-access journals] were ranked in the top 25% for citation rate, and none were ranked in the bottom 25%. This suggests that publishing in an open access journal that provide better access to Comptes et budget 9 keygen,serial,crack,generator,unlock can increase the citation rate."
    • See New research from Springer Nature confirms value in ‘Going for Gold’, Springer Nature, October 27, 2021 (perma.cc link). Both green and gold OA show the advantage, but gold significantly more than green. The advantage extends beyond citations to downloads and altmetric scores. "Gold OA articles achieve greater impact compared to subscription articles with earlier versions available e.g. via Green OA routes. On average, the latter type only achieves 1.07 times higher citations than non-OA articles, compared with 1.64 times higher achieved by Gold OA articles.Gold OA articles achieve far greater attention and awareness with nearly five times higher Altmetric Attention Scores compared to non-OA articles, while subscription articles with earlier versions available e.g. via Green OA routes only have two times higher Altmetric scores than non-OA articles in hybrid journals.Gold OA articles continue to be used more with results showing that they are downloaded over six times more than non-OA articles.Variations by discipline are seen but Gold OA exceeds the reach and impact of both non-OA articles and subscription articles with earlier versions available."
    • For real-time news and comment on the open-access citation advantage (for and against its existence), follow the oa.advantage tag at the Open Access Tracking Project.
    • For evidence that OA increases submissions, see Chapter 8, endnote 11 (note call at p. 159, note text at pp. 216-217). Also see the updates and supplements for p. 145, below.
  • At p. 17, I say, "In general, scholarly journals don’t pay editors.either. In general, Comptes et budget 9 keygen,serial,crack,generator,unlock, editors.are paid salaries by universities to free them, like authors, to donate their time and labor to ensure the quality of new work appearing in scholarly journals." Add these notes.
    • Journal editors acknowledge this point, and even emphasize it as part of an argument for universities (if not publishers) to better reward their important work. See Alan Rauch, Ecce Emendator: The Cost of Knowledge for Scholarly Editors, Chronicle of Higher Education, January 23, 2014 (perma.cc link): "[S]cholarly publishing is still a big business. University libraries make enormous outlays of cash to ensure that the faculty of each department have access to the very best and most recent research. But editors see none of that money. And their labor to support the mechanism is, more often than not, completely unrewarded and unsupported."
    • Also see James C. Alwine et al., What Is the Price of Science?, mBio, March 2, 2021 (perma.cc link): "Historically.[e]ditors and peer reviewers were provided minimal, if any, financial support. The scientific community considered these roles essential responsibilities to the scientific endeavor and served them voluntarily, a tradition that remains to this day."
  • At p. 18, I say, "Academic publishers are not monolithic." Add this note.
    • See my article, Will open access undermine peer review?, SPARC Open Access Newsletter, September 2, 2007: "For convenience, I'll refer to those who raise [the objection that OA undermines peer review] as the publisher trade associations or lobbyists. I can't use the shorter Flvto Youtube Downloader 3.2.24.0 License Key Free 2020 Archives 'publishers' because so few have taken a position on it. Publishers are not monolithic, even if their lobbyists want to appear to speak for all of them. While some publishers do support the objection, some reject it, and a growing number of publishers embrace both OA and peer review."
    • See Library Loon, Pyrrhic publishers, Gavia Libraria, June 10, 2011: "[T]he Loon must note that 'publishers' is not a monolith. 'Publishers' are not suing Georgia State; SAGE, Oxford, and Cambridge are. However. The vast bulk of toll-access publishers have consistently ranged themselves behind mendacious attacks on open access, behind Washington lobbyists fighting against the NIH Public Access Policy and policies like it, behind these lawsuits, Comptes et budget 9 keygen,serial,crack,generator,unlock, behind anti-ETD whisper campaigns. Only a paltry few have any excuse whatever to say 'we're different from the monolith' " (emphases in original).
  • At p. 18, I say, "This variety reminds us (to paraphrase Tim O'Reilly) that OA doesn't threaten publishing; it only threatens existing publishers who do not adapt." Add this note
    • See Barry Eisler, The digital truths traditional publishers don't Comptes et budget 9 keygen,serial,crack,generator,unlock to hear, The Guardian, April 29, 2013. "We have to be careful not to conflate publishing services with the entities that have traditionally provided them. The services are essential; the entities are not. This would seem a fairly obvious point, and yet as thoughtful and experienced a person as novelist James Patterson is now calling for a bailout of the legacy publishing industry, apparently because he fears that publishing is dying. No. Publishing isn't dying; it is evolving. Authors understand this, and are embracing it. Legacy publishers need to do the same."
  • At p. 20, I say, "OA isn’t an attempt to bypass peer review." Add this comment.
    • In this paragraph I say, "While OA to unrefereed preprints is useful and widespread, the OA movement isn’t limited to unrefereed preprints and, if anything, focuses on OA to peer-reviewed articles." Today I'd rewrite that sentence this way: "While OA to unrefereed preprints is useful, widespread, and growing fast, the OA movement isn’t limited to unrefereed preprints and focuses at least as much on OA to peer-reviewed articles."
  • At p. 21, I say, "OA is not an attempt to reform, violate, or abolish copyright." Add these notes, Comptes et budget 9 keygen,serial,crack,generator,unlock.
    • I'm not denying that some OA proponents have recommended the reform, violation, or abolition of copyright law. Indeed, I recommend the reform of copyright myself; see my updates to an adjacent passage on p. 21, immediately below, Comptes et budget 9 keygen,serial,crack,generator,unlock. In this passage I'm merely saying that supporting OA doesn't commit one to support any of these particular stances toward copyright.
    • In a blog post from September 21, 2008, on Aaron Swartz' Guerrilla Open Access Manifesto, I disavowed illegal tactics for attaining OA. "I don't oppose the illegal tactics because I think current copyright law is just. On the contrary, I think it is grotesquely unbalanced and unjust. Nor do I oppose civil disobedience. But I don't accept that copyright infringement is civil disobedience and, more importantly, I don't accept that advancing OA through deliberate violations of copyright law would do more good than harm. I have three basic reasons: (1) OA is already lawful and doesn't require the reform or violation of copyright law, even if it could leap forward with the right reforms. (2) OA activists will never match the publishing industry's funds for litigation. (3) One of the most persistent and harmful misunderstandings of OA is that it violates copyright law. We've come a long way in educating policy-makers out of that misunderstanding. But the Orwellian Fair Copyright in Research Comptes et budget 9 keygen,serial,crack,generator,unlock Act (a.k.a. Conyers bill) is just one recent piece of evidence that we still have a lot of educating to do and that publishers can still make a lot of hay from the misunderstandings which remain. A campaign to give the publishing lobby its first valid evidence that OA violates copyright is the last thing we need. For an earlier take on some of these issues, see my 2003 article, Not Napster for Science.I should say for the record that one problem with current copyright law is that it leaves the line between legal and illegal tactics very fuzzy. By criticizing illegal tactics, I don't mean to leave the impression that it's always easy to tell what they are. By recommending only lawful tactics, I don't mean that we shouldn't push the envelope." For more background on the Conyers bill, see my three critiques of it, one from October 2008, one from March 2009, and one from March 2012.
    • Also see my November 2009 article, Knowledge as a Public Good. "Copyright law originated in the 18th century when full-text copying of any lengthy text was a time-consuming and error-prone job. When copyright arose, and for centuries after, it prohibited acts that were difficult to commit. But today it prohibits Comptes et budget 9 keygen,serial,crack,generator,unlock that are easy to commit, Comptes et budget 9 keygen,serial,crack,generator,unlock. That doesn't invalidate copyright law, as law. But it reduces the law's effectiveness as a barrier of exclusion, even if it ought not to reduce its effectiveness. The compliance arising from the difficulty of violation is no longer quite so invisibly blended together with the compliance arising from respect for the law. Hence our understanding of the extent of respect for the law is not quite so distorted. In fact, compliance is down. Way down. Speaking for the US, I doubt that we've seen more widespread and conspicuous violation of any laws since Prohibition."
    • Also see my March 2016 disavowal of Sci-Hub. "Sci-Hub leaves the false impression that OA requires copyright infringement, or that OA must be unlawful.Anti-OA publishers argued for years that OA, or OA policies, intrinsically violated copyright. They were wrong, and in my opinion most of them knew it. But it took years for widespread public correction to have an effect. I was one of many who took part in that effort.One result of that communal effort is that publishers have gradually stopped raising that false objection, and newcomers have gradually stopped making that false assumption. The risk of unlawful OA services is that they could trigger a new wave of false assumptions about (1) the lawfulness of OA, (2) the wide range of lawful options for researchers to make their work OA, and (3) the importance of persuading researchers to make one of those lawful choices."
  • At p. 21, I say, "OA would benefit from the right kinds of copyright reforms." Add these notes.
    • See my article, Open access and copyright, SPARC Open Access Newsletter, July 2, 2011 (perma.cc link): "For example, here are some copyright reforms that would help the cause: [1] Shorten the term of copyright, or at least prevent it from becoming even longer every time Mickey Mouse is about to fall into the public domain. [2] Ban the retroactive extension of copyright to works in the public domain. [3] Allow OA for orphan works, with a takedown requirement if the rightsholder steps forward and complains. [4] Permit the circumvention of DRM in pursuit of non-infringing uses. [5] Recognize that some creative works generate revenue for creators, and some don't, Comptes et budget 9 keygen,serial,crack,generator,unlock, and that creators of the former type are harmed by unauthorized copying while creators of the latter type are harmed by the default prohibition of copying. That is, stop making royalty-free literature collateral damage in the war against revenue leaks. [6] Allow green OA, at least for royalty-free literature, within a certain time after publication, regardless of the publishing contract the author signed with a publisher. [7] Allow digitization and search indexing without permission when they result in no dissemination, or when the dissemination consists of nothing more than fair-use snippets. [8] Make the penalties for copyfraud (false claim of copyright) at least as severe as the penalties for infringement; that is, take the wrongful decrease in the circulation of ideas at least as seriously as the wrongful increase in the circulation of ideas."
    • Idea #6 above (letting authors make their works green OA a Comptes et budget 9 keygen,serial,crack,generator,unlock number of months after publication regardless of the contracts they may have signed with publishers) has been proposed several times in Germany, for example in 2006 (from Gerd Hansen), in 2008 (from the German federal government), in 2011 (from the Social Democratic Party), Comptes et budget 9 keygen,serial,crack,generator,unlock in 2013 (from the German federal government). This idea is now law in Germany, and took effect on January 1, 2014.
      • In January 2014, a similar bill was introduced in the Netherlands, and became law on July 1, 2015. (This is sometimes called the Taverne Amendment.) Also see the January 2014 defense of the Comptes et budget 9 keygen,serial,crack,generator,unlock bill by its leading Football Manager 2020 Activation key Archives, Sander Dekker, State Secretary for Education, Culture and Science. Also see the January 2019 announcement that the Dutch Association of Universities (Vereniging van Universiteiten, VSNU) is helping authors deposit eligible works in OA repositories.
      • In December 2015, a similar bill was introduced to the French Council of Ministers. For the adopted version, see Article 30 of Loi pour une république numérique, October 7, 2016.
      • In February 2016 the Associazione italiana per la promozione della scienza aperta (AISA) began drafting a similar bill for the Italian parliament. On March Comptes et budget 9 keygen,serial,crack,generator,unlock, 2019, a bill of this kind was adopted by the lower house of the Italian Parliament and sent to the Senate.
      • In March 2016, the Parlamentarische Gruppe Digitale Nachhaltigkeit (Parldigi) proposed a similar amendment to Swiss copyright law. The Swiss Parliament adopted the amendment on September 27, 2019. Also see this English-language summary.
      • On August 1, 2017, a related law took effect in Austria. See §86 of the Bundesrecht konsolidiert: Gesamte Rechtsvorschrift für Universitätsgesetz 2002, Comptes et budget 9 keygen,serial,crack,generator,unlock, Fassung vom 30.09.2018. University regulations may require that students submit a copy of an accepted dissertation to the university for publication, and may require that this publication (in Google's English) "must be made electronically in a publicly accessible repository." (Thanks to Comptes et budget 9 keygen,serial,crack,generator,unlock Hürlimann.)
      • In September 2018Belgian law gave authors of research articles the unwaivable right to make their articles OA regardless of the contracts they might have signed with publishers, Comptes et budget 9 keygen,serial,crack,generator,unlock, provided that the underlying research was at least half-funded by public funds, and provided that the OA is at least six months after publication in the natural sciences, and at least 12 months after publication in the humanities and social sciences. See Section 6, Article 29 (p. 68691) of the Belgisch Staatsblad for September 5, 2018.
      • There is now a crowd-sourced spreadsheet (at least from December 2018, perhaps earlier) tracking European copyright laws and indicating whether they include an OA amendment.
      • Also see the February 17, 2020, joint statement by several research organizations calling on the European Commission to make this kind of copyright provision uniform throughout Europe (perma.cc link). Similarly, see the February 25, 2020 call by the Conference of European Schools for Advanced Engineering Education and Research (CESAER) for similar legislation (perma.cc link). Similarly, see Liber's Draft Law for the Use of Publicly Funded Scholarly Publications (perma.cc link) to make this rule uniform across Europe (undated but apparently Spring 2021).
      • Also Jeroen Sondervan et al., Comptes et budget 9 keygen,serial,crack,generator,unlock, Sharing published short academic works in institutional repositories after six months, Comptes et budget 9 keygen,serial,crack,generator,unlock, Liber Quarterly, Comptes et budget 9 keygen,serial,crack,generator,unlock, October 4, 2021 (perma.cc link). This is a progress on how the Dutch Taverne Amendment of 2015 has facilitated green OA.
    • For some reform recommendations that would re-balance copyright law, or correct some of its excesses, but without aiming to optimize copyright law for OA, see:
      • Pamela Samuelson et al., The Copyright Principles Project: Directions for Reform, the Copyright Principles Project, September 10, 2010.
      • Giancarlo F. Frosio et al., COMMUNIA policy recommendations, COMMUNIA, March 31, 2011 (perma.cc link).
      • Rep. Jim Jordan et al., Republican Study Committee Policy Brief: Three Myths about Copyright Law and Where to Start to Fix it, Republican Study Committee, November 16, 2012. I'm linking to a copy of the report because the original was taken down (perma.cc link) one day after it was released.
      • Principles and Proposals for Copyright Reform, from the Authors Alliance, May 21, 2014 (perma.cc link).
      • Also see Re:Create, a coalition of "innovators, Comptes et budget 9 keygen,serial,crack,generator,unlock, creators and consumers united for balanced copyright," launched April 27, 2015 ((perma.cc link).
      • Also see Albert N. Greco, The Scholarly Publishing Community Should Support Changes to US Copyright Law (paywalled), Journal of Scholarly Publishing, Comptes et budget 9 keygen,serial,crack,generator,unlock 2018.
      • Also see John Willinsky, Copyright’s Constitutional Violation: When the Law Fails to “Promote the Progress of Science” (While Promoting Practically Everything Else), draft of a forthcoming book, February 21, 2020.
      • Also see Martin Paul Eve, If I could radically reshape copyright law for research, May 23, Comptes et budget 9 keygen,serial,crack,generator,unlock, 2020 (perma.cc link): "I would make it so that research produced by employees at publicly funded research universities could not be placed under copyright.I would allow academic researchers to re-use and to re-publish material, even that in copyright, that is necessary for their work.I would extend the current copyright exemptions for text and data mining to a blanket non-commercial research exemption. I would add an allowance to circumvent any API rate limiting or other technological protection measure for the purposes of mining material for research purposes."
  • At p. 21, I say, "OA isn't an attempt deny the reality of costs."
    • See the updates to p, Comptes et budget 9 keygen,serial,crack,generator,unlock. 143 below.
  • At p. 24, I say, "Not all plagiarists are smart, Comptes et budget 9 keygen,serial,crack,generator,unlock, but the smart ones will not steal from OA sources indexed in every search engine.OA deters plagiarism." Add these notes.
    • See my article, Open Access and Quality, SPARC Windows 10 home product key Archives - Windows Activator Access Newsletter, October 2, 2006. "Because OA will only reduce plagiarism by smart plagiarists, the effect may be small. And today the effect is small in any case because so little of the literature is OA. But just as we can expect good things from a pest-resistant strain of wheat, even when we've just introduced it in one field, we can expect good things from this plagiarism-resistant strain of research literature."
    • See this October 2016 interview with Matt Hodgkinson, Head of Research Integrity at Hindawi. He's seen a rising number of plagiarism cases since he entered academic publishing in 2003. Some of this growth is due to "an industrialization of misconduct." But some is due to better detection, Comptes et budget 9 keygen,serial,crack,generator,unlock, thanks to OA. "Some of this is down to technology and openness enabling detection of poor practices – such as better plagiarism detection and more content being online and thus easily searchable, Comptes et budget 9 keygen,serial,crack,generator,unlock, particularly when it is not hiding behind a paywall."
    • For more on OA and plagiarism, including real-time updates, see the items tagged with oa.plagiarism by the Open Access Tracking Project.
  • At p. 24, I say, Comptes et budget 9 keygen,serial,crack,generator,unlock, "OA isn't an attempt to punish or undermine conventional publishers.The goal is constructive, not destructive." Add this note.
    • See my Open Access Overview, first released June 21, 2004 and often updated: "The purpose of the campaign for OA is the constructive one of providing OA to a larger and larger body of literature, not AutoCAD 2020 for mac Archives destructive one of putting non-OA journals or publishers out of business. The consequences may or may not overlap (this is contingent) but the purposes do not overlap."
  • At p. 24, Comptes et budget 9 keygen,serial,crack,generator,unlock, I say, "[M]ost toll-access publishers are already adapting, by allowing author-initiated OA, providing some OA themselves, or experimenting with OA." Add this note.
    • See ALPSP report indicates publisher health but OA concerns, Research Information, October 24, 2013: "In 2008 half of publishers had some form of open access but this had risen to two thirds by 2012. Most publishers surveyed now have a hybrid model in place across all titles (i.e. author has option to pay for their article to be open access). However take up of the hybrid model by authors is low, 1 per cent of articles published. There has also been a large increase in publishers offering open access after an embargo period (normally 12 months)." I do not have access to the report itself, or I would quote from it directly.
  • At p. 26, I say, "OA isn't universal access." Add these notes.
    • One of the barriers to universal access is censorship. For an argument that an OA variant can help bypass censorship barriers, see my May 2011 article, Free Offline Access: A Primer on OA' (OA Prime): "Swapping thumb drives of OA' literature bypasses censors and surveillance in oppressive countries."
    • Another barrier to universal access is the digital divide. It continues and is larger than most people think. See Ian Sample, Universal internet access unlikely until at least 2050, experts say, The Guardian, January 10, 2019. "While half the world’s population now uses the internet, a desperate lack of skills and stagnant investment mean the UN’s goal of universal access, defined as 90% of people being online, may not be reached until 2050 or later, they said.In December [2018], the UN's International Telecommunication Union (ITU) declared that global internet access had crossed a threshold with more than half of the world's population now online.But the first half of the world was the easier to bring online. Connectivity swept through developed nations and other regions where high incomes, good education and dense urban centres smoothed the way. The second half is expected to be harder to hook up."
  • At p. 27, I refer to "handicap access barriers" and "handicapped users". Add this note.
    • These terms were ill-chosen even in 2012 and I regret them. Today I'd refer to "disability access Comptes et budget 9 keygen,serial,crack,generator,unlock and "disabled or impaired users".

Chapter 2: Motivation

Updates and supplements for Chapter 2:

  • At p. 29, I say, "For four decades, subscription prices have risen significantly faster than inflation Category: Optimization significantly faster than library budgets." Add these notes.
    • Correction. In endnote 2 at p. 181, I link to a graphic from the ARL report, Monograph and Serial Expenditures in ARL Libraries, 1986-2004. The URL I used for that graphic is now dead. Here Comptes et budget 9 keygen,serial,crack,generator,unlock a working URL from the Internet Archive's Wayback Machine, http://web.archive.org/web/20121030025208/http://www.arl.org/bm~doc/monser04.pdf.
    • Correction. In the same endnote, Comptes et budget 9 keygen,serial,crack,generator,unlock, I cite Stephen Bosch, Kittie Henderson, and Heather Klusendorf, "Periodicals Price Survey 2011: Under Pressure, Comptes et budget 9 keygen,serial,crack,generator,unlock, Times Comptes et budget 9 keygen,serial,crack,generator,unlock Changing," Library Journal, April 14, 2011. The URL I used for that article is now dead, and LJ provides no Comptes et budget 9 keygen,serial,crack,generator,unlock. Here's a working URL, http://lj.libraryjournal.com/2011/04/publishing/periodicals-price-survey-2011-under-pressure-times-are-changing/ (perma.cc link).
    • See Steven Bosch and Kittie Henderson, The Winds of Change: Periodicals Price Survey 2013, Library Journal, Comptes et budget 9 keygen,serial,crack,generator,unlock, April 25, 2013. "This Comptes et budget 9 keygen,serial,crack,generator,unlock, the serials pricing data indicates that prices are increasing at about the same rate as last year. Increases seemed to have plateaued at about 6% for 2013. Data from the merged Comptes et budget 9 keygen,serial,crack,generator,unlock indexes shows a 6% increase for 2013, unchanged from 2012.The Consumer Price Index (CPI), Comptes et budget 9 keygen,serial,crack,generator,unlock, on the other hand, advanced 1.7% for 2012, which means serials inflation continues to far exceed general inflationary pressures and library budget adjustments."
    • Data from journal aggregator EBSCO show that subscription prices from 2009 to 2013, averaged across all fields, rose by more than 20%.
    • See the ARCL 2016 Academic Library Trends and Statistics, American Library Association, July 20, Comptes et budget 9 keygen,serial,crack,generator,unlock, Comptes et budget 9 keygen,serial,crack,generator,unlock (perma.cc link): "In the past five years, 21% of all academic libraries saw increases for staffing while 19% saw decreased funding and 60% reported flat budgets."
    • The EBSCO Serials Price Projection Report for 2019 (perma.cc link), published in September 2018, confirms that both trends continue. "Library budget growth remains a top concern, generally lagging behind annual inflation in journal pricing in spite of the annual price increase caps applied to many e-journal packages.Though overall budgets in the U.S. academic library market show modest improvements, the budget for serials materials generally have not kept pace with annual journal price inflation."
    • See Stephen Bosch, Barbara Albee, and Sion Romaine, Costs Outstrip Library Budgets: Periodicals Price Survey 2020, Library Comptes et budget 9 keygen,serial,crack,generator,unlock, April 14, 2020 (perma.cc link): "A Strategic Library 2020 Library Purchasing Survey of libraries of all types reported that almost 60 percent of respondents had a flat budget. The latest Publishers Communication Group (PCG) whitepaper Library Budget Predictions for 2018 reports that overall library budget deezer cracked apk Archives for growth are modest at a 1 percent increase.The 5 to 6 percent average price increase observed in 2020 is expected to remain constant for 2021, and this will lead to further contraction of resources for library users."
    • See Dan Pollock and Ann Michael, Library Spending and the Serials Crisis, DeltaThink, May 3, 2020 (perma.cc link): "[M]edian spending Comptes et budget 9 keygen,serial,crack,generator,unlock journals.continues to increase in real terms (regardless of the inflation index used), while overall library spend are now declining. This suggests that budgets, too, are in real terms decline."
  • At p, Comptes et budget 9 keygen,serial,crack,generator,unlock. 29, I say, "Subscription prices have risen about twice as fast as the price of healthcare." Add this note.
    • Correction. In endnote 2 at p. 181, I link to the Scholarly Communication FAQ from the University of California's Office of Systemwide Library Planning, February 29, 2003. The URL I used for that FAQ is now dead. Here is a working URL from the Internet Archive's Wayback Machine, http://web.archive.org/web/20070630080017/http://www.ucop.edu/copyright/2003-02-27/faq.html. On this point, the FAQ itself cites Mary Case, "Capitalizing on Competition: The Economic Underpinnings of SPARC, Association of Research Libraries, May 2001, at this URL, http://www.arl.org/sparc/core/index.asp?page=f41. But that URL is now dead as well. Here is a working URL from the Wayback Machine, http://web.archive.org/web/20010512145447/http://www.arl.org/sparc/core/index.asp?page=f41.
      • Quoting Case's 2001 article: "Data collected by the Association of Research Libraries (ARL).reveal that the unit cost paid by research libraries for serials increased by 207% between 1986 and 1999.As points of comparison, over the same time period, the consumer price index increased 52%, faculty salaries increased 68%, and health care costs increased 107%."
  • At p. 30, I start subsection #2 in which I offer data showing that researchers do not have access to all the research they need. See endnotes 3 and 4 at p. 182. Add these notes.
    • Also see Jennifer Howard, JSTOR Tests Free, Read-Only Access to Some Articles, Chronicle of Higher Education, January 13, 2012: "Every year, JSTOR said, it turns away almost 150 million individual attempts [from readers without subscriptions] to gain access to articles."
    • Also see Ross Housewright, Roger C. Schonfeld, and Kate Wulfson, UK Survey of Academics 2012, Ithaka S+R, May 16, 2013 (perma.cc link). From pp. 38-39: "[A]bout half of all respondents —slightly more in the arts and humanities than in other fields— strongly agreed that they “often would like to use journal articles that are not in [their] library’s print or digital collections.” And only slightly more than a third strongly agreed that they can “almost always get satisfactory access” to needed journal articles that are not in their library collections, a pattern that holds across disciplinary groupings. When asked how they gain access to needed materials that their institution’s library does not directly provide, more than two-thirds of our respondents indicated that they “often” or “occasionally” simply give up." From p. 42: "Almost 60% of academics at non-RLUK [Research Library #1 MP3 to WAV Converter 1.5 crack serial keygen institutions strongly agreed that they would often “like to use journal articles that are not in my library’s print or digital collections,” compared with less than 40% of academics at RLUK institutions."
    • Also see the Taylor & Francis Open Access Survey, March 2013. One survey question asked T&F authors what they Comptes et budget 9 keygen,serial,crack,generator,unlock of the statement, "Researchers already have access to most of the articles they need." Of 14,541 respondents, 38% disagreed (26%) or strongly disagreed (12%).
    • Also see Daisy Larios et al., Access to scientific literature by the conservation community, PeerJ, July 9, 2020 (perma.cc link): "Roughly half (49%) of the respondents find it not easy or not at all easy to access scientific literature."
    • Also see Mary Kennedy, The Results Are In of our Open Access Survey, ScienceOpen, October 29, 2021 (perma.cc link): "83% of the respondents agree that the scholarly community could perform research more effectively if all scientific communication were made freely available under an open access license.95% of respondents have had the experience of being unable to access a research article they needed due to paywalls.83% have downloaded an open access book for their research.Half of the respondents admitted to at least once illegally downloading a research paper that they couldn’t access because it was behind a paywall."
  • At p. 30, I say, "[C]umulative price increases.forced the Harvard Library to undertake 'serious Comptes et budget 9 keygen,serial,crack,generator,unlock efforts' for budgetary reasons." In endnote 5 (note text at p. 182), I cite two sources. Here are eight, including the original two, in chronological order.
    • A letter from Sidney Verba, the Harvard University Librarian, January 1, 2004. "As of January 1 [2004], the University is eliminating a number of journals published by Elsevier.Harvard libraries will fulfill requests for articles from these journals through interlibrary loan and third-party document delivery services, Comptes et budget 9 keygen,serial,crack,generator,unlock. The decision to eliminate these journals was.driven not only by current financial realities, but also —and perhaps more importantly— by the need to reassert control over our collections and to encourage new models for research publication at Harvard.Of greatest concern to the Digital Acquisitions Committee and to the University Library Council was the lack of any [Elsevier] option by which Harvard could prune its holdings and reduce its level of spending. Libraries wishing to cancel subscriptions could do so, but only by incurring steeply increased fees that obliterate any potential savings —while Elsevier's revenues continued to rise.Bundling has created an artificial environment that sustains journals that might otherwise not be viable on their own.The combined costs of Elsevier subscriptions far outrun even its closest competitors, while prudent cancellation decisions lead only to steeper fees. Like so many other institutions, Harvard's collections have become hostage to this situation. Declining the bundled agreement and intentionally reducing our outlay for Elsevier titles will ultimately give us the ability to respond to the marketplace unfettered by such artificial constraints."
    • Robin Peek, "Harvard Faculty Mandates OA," Information Today, April 1, 2008. This is an interview with Stuart Shieber after the Harvard Faculty of Arts and Sciences voted unanimously for a green OA policy on February 12, 2008. Quoting Shieber: "At Harvard, serials duplication has been all but eliminated and serious cancellation efforts have been initiated. Monograph collecting has been substantially affected as well. In total, our faculty have seen qualitative reductions in access to the literature." (I link to a copy of Minitab Crack 20.3 And License [Key original article because the original URL is now dead.)
    • The Report of the Task Force on University Libraries, Harvard University, November 2009. "Even during the recent years of endowment growth, the libraries struggled to collect the books, journals, and other research materials desired by current faculty and students.The reasons for these difficulties are multiple, but include the steadily rising prices of monographs and journal subscriptions.The economic downturn has made this issue even more critical than in years prior. Because library budgets have been cut, journals will need to be cancelled, Comptes et budget 9 keygen,serial,crack,generator,unlock, with attendant cancellation fees feeding a downward spiral.Harvard must become a more forceful participant in this negotiation, leverage its combined rather than distributed weight, and not Comptes et budget 9 keygen,serial,crack,generator,unlock beholden to the prices and packages determined by the major publishing houses."
    • "Libraries on the Edge," Harvard Magazine, January 2010, Comptes et budget 9 keygen,serial,crack,generator,unlock. "Through centuries, Harvard's libraries have amassed rich collections and unique holdings. But now budgetary pressures that have been building during the past decade, and intensified in the past year, threaten the ability of the world's largest private library to collect works as broadly as it has in the Comptes et budget 9 keygen,serial,crack,generator,unlock. In an interview, University Library director and Pforzheimer University Professor Robert Darnton called the situation 'a crisis in acquisitions.' "
    • Harvard's response to the first White House RFI on OA, January 22, 2010. "Harvard University.is not immune to the access crisis that motivates much of the campaign for public-access policies. In fact, the Harvard library system has gone through a series of serials reviews with substantial cancellations, and further cancellations will undoubtedly occur in the future."
    • Harvard's response to the second White House RFI on OA, January 14, 2012. "Even Harvard University, whose library is the largest academic library in the world, is not immune to the access crisis motivating much of the campaign for public-access policies. In fact, the Harvard library system has had to make a painful series of budget-driven journal cancellations, and we are deciding on a set of further cancellations at this very moment."
    • Testimony of Stuart Shieber, Professor of Computer Science and Director of Harvard's Office for Scholarly Communication, before the Subcommittee on Investigations and Oversight of the House Committee on Science, Space and Technology, March 29, 2012. "The Harvard library system is the largest academic library in the world, and the fifth largest library of any sort. In attempting Comptes et budget 9 keygen,serial,crack,generator,unlock provide access to research results to our faculty and students, the university subscribes to tens of thousands of Comptes et budget 9 keygen,serial,crack,generator,unlock at a cost of about 9 million dollars per year. Nonetheless, we too have been buffeted by the tremendous growth in journal costs over the last decades, with Harvard's serials expenditures growing by a factor of 3 between 1986 and 2004. Such geometric increases in expenditures could not be sustained indefinitely. Over the years since 2004 our journal expenditure increases have been curtailed through an aggressive effort at deduplication, elimination of print subscriptions, and a painful series of journal cancellations. As a researcher, I know that Harvard does not subscribe to all of the journals that I would like access to for my own research, and if Harvard, with its scale, cannot provide optimal subscription access, other universities without our turbotax crack mac Archives are in an even more restricted position."
    • Faculty Advisory Council Memorandum on Journal Pricing, Harvard University, April 17, F-Secure Freedome VPN 2.16. crack serial keygen. "Many large journal publishers have made the scholarly communication environment fiscally unsustainable and academically restrictive.Prices for online content from two providers have increased by about 145% over the past six years, which far exceeds not only the consumer price index, but also the higher education and the library price indices. These journals therefore claim an ever-increasing share of our overall collection budget. Even though scholarly output continues to grow and publishing can be expensive, profit margins of 35% and more suggest that the prices we must pay do not solely result from an increasing supply of new articles.The Faculty Advisory Council to the Library, representing university faculty in all schools and in consultation with the Harvard Library leadership, Comptes et budget 9 keygen,serial,crack,generator,unlock, reached this conclusion: major periodical subscriptions, especially to electronic journals published by historically key providers, cannot be sustained: continuing these subscriptions on their current footing is financially untenable. Doing so would seriously erode collection efforts in many other areas, already compromised.Costs are now prohibitive."
  • At pp. 30-32, I say, "Several sub-Saharan African university libraries subscribed Comptes et budget 9 keygen,serial,crack,generator,unlock zero [subscription-based scholarly journals in 2008], offering their patrons access to no conventional journals except those donated by publishers." Add these notes.
    • See Samuel Kwaku Smith Esseh, Strengthening Scholarly Publishing in Africa: Assessing the Potential of Online Systems, doctoral dissertation at University of British Columbia, 2011 (perma.cc link), at pp. 252-253: "In most research and university libraries in Africa, the data show a serious gap in terms of inadequate funding for journal subscriptions. While a total of 26% of libraries indicated with certainty that they had not budgeted for journal subscriptions, another 11% libraries were not sure if any budget had been set aside. Those who did report available funds (less than 8%) had a budget of between $250,001 and $500,000 for journal subscriptions. The majority (32, or 49%) had a yearly budget of between $1 and $250,000. When this range is further broken down and carefully examined, what is evident is that a total of 78% of librarians (within the $1-$250,000 budget range) reported a subscription budget of less than $100,000 per year."
    • See Tao Tao and Lori Carlin, China's New STM Policies: By the Numbers, DeltaThink, November 15, 2020 (perma.cc link): "Over 80% of Chinese universities may have access to Comptes et budget 9 keygen,serial,crack,generator,unlock or no content behind a paywall, including content they themselves produced as researchers, Comptes et budget 9 keygen,serial,crack,generator,unlock. With library budget increases at less than 3% annually (anecdotally), there is no reason to believe that this picture would change in the foreseeable future."
  • At p. 32, I say, "[B]ig deals give universities access to more titles than they had before and reduce the average cost per title. But when libraries try to cancel individual titles that are low in quality or low in local usage, publishers raise the price on the remaining titles. Bundling gives libraries little room to save money with carefully targeted cancellations, and after a point forces Comptes et budget 9 keygen,serial,crack,generator,unlock to cancel all or none." Add this note:
    • See Fei Shu et al., Is It Such a Big Deal? On the Cost of Journal Use in the Digital Era, College & Research Libraries, September 2018 (perma.cc link): "big deal bundles do decrease the mean price per subscribed journal, academic libraries receive less value for their investment. We find that university researchers cite only a fraction of journals purchased by their libraries, that this fraction is decreasing, and that the cost per cited journal has increased."
  • At p. 32, I say, "Big deals are too big to cancel without pain, giving publishers leverage to raise prices out of proportion to journal costs, size, Comptes et budget 9 keygen,serial,crack,generator,unlock, usage, impact, and quality." First see endnote 7 at pp. 182-183. Add this note:
    • See Stephen Bosch, Barbara Albee, and Sion Romaine, Deal or No Deal: Periodicals Price Survey 2019, Library Journal, April 4, 2019. For evidence that journal subscription price increases do not correlate with any tested journal impact metric, see the graphic just below Table 9.
  • At p. 32, I say, "In 2010, Elsevier's journal division had a profit margin of 35.7 percent while ExxonMobil Comptes et budget 9 keygen,serial,crack,generator,unlock only 28.1 percent." Add this note.
    • The profit margin for STM publishing at Elsevier rose to 39% in 2013. See the Reed Elsevier Annual Reports and Financial Statements 2013. (Thanks to Heather Morrison.)
    • The profit margin for academic publishing at Informa, Comptes et budget 9 keygen,serial,crack,generator,unlock, which owns Taylor & Francis, was 35% in 2013. See Informa's Full Year Results for the Year Ended 31 December 2013. (Thanks to Heather Morrison.)
    • See David Harvie, Geoff Lightfoot, Simon Lilley, and Kenneth Weir, What are we to do with feral publishers?Organization, August 14, 2012. Quoting from the self-archived edition: "Sage, the publisher of this journal, shows a gross profit across both books and journals of Comptes et budget 9 keygen,serial,crack,generator,unlock 60 per cent. A smaller publisher, Emerald, which concentrates more on journals, is able to register a gross profit of over 75 per cent. Given that the perceived quality of the journal enables publishers to demand higher prices, and Emerald has relatively few highly ranked journals, it is likely that gross profits for journals for major publishers are even higher than the 77 per cent recorded by Emerald. We are aware of only two other industries where these sorts of return are on offer: that in illegal drugs and the delivery of university-level business education."
  • At p. 33, I say, "[Most] big deals include confidentiality clauses preventing universities from disclosing the prices they pay. The effect is to reduce bargaining and price competition even further." Add this note.
    • Also see Elsevier's David Tempest defend confidentiality clauses in answer to a question at Oxford University, April 2013. Watch the video or read this portion of the transcript: "Stephen Curry.: I’m glad David Tempest is so interested in librarians being able to make costs transparent to their users, because at my university, Comptes et budget 9 keygen,serial,crack,generator,unlock, Imperial College, my chief librarian can not tell me how much she pays for Elsevier journals because she’s bound by a confidentiality clause. Would you like to address that? [Loud applause for the question] David Tempest: Well, indeed there are confidentiality clauses inherent in the system, in our Freedom Collections. The Freedom Collections do give a lot of choice and there is a lot of discount in there to the librarians. And the use, and the cost per use has been dropping dramatically, year on year. Comptes et budget 9 keygen,serial,crack,generator,unlock so we have to ensure that, in order to have fair competition between different countries, that we have this level of confidentiality to make that work. Otherwise everybody would drive down, drive down, drive drive drive, and that would mean that . Comptes et budget 9 keygen,serial,crack,generator,unlock last part is drowned in the laughter of the audience.]"
    • For another kind of defense of confidentiality clauses, see Phil Davis, Non-Disclosure Agreements — Economic Tool or Kabuki Theatre?Scholarly Kitchen, May 29, 2012. Davis argues that signing non-disclosure agreements (NDAs) and then violating them in private can help libraries more than abolishing NDAs. But he does not provide data on how many librarians follow this practice, and he does not argue that actual non-disclosure would help libraries more than disclosure.
  • At p. 33, I quote James McPherson's findings from 2003: "In 1986 [academic] libraries spent 44 percent of their budgets on books and 56 percent on journals; by 1997 the imbalance had grown to 28 percent for books and 72 percent for journals." Add this note.
    • See David Harvie, Geoff, Lightfoot, Simon Lilley, and Kenneth Weir, What are we to do with feral publishers?Organization, August 14, 2012. Quoting from the self-archived edition: "Since 1999, spending on books has fallen by almost a fifth in real terms, and from almost 12 per cent of libraries' total spending to just over 8 per cent. Expenditure on serials, on the other hand, has increased sharply: from just under £70 million to over £130 million. In real terms this represents an increase of 63 per cent; journals' share of total library spending rose from 16 per cent to almost 20 per cent."
    • See Robert Darnton, The New Age of the Book, New York Review of Books, March 18, 1999: "Until recently, monographs used to account for at least half the acquisitions budget of most research libraries. In 1996-1997, however, 78 percent of the acquisitions budget in the library of the University of Illinois at Chicago went for periodicals, 21 percent for monographs. Syracuse University’s library spent 75 percent on periodicals and 17 percent on monographs. The library at the University of Hawaii spent 84 Comptes et budget 9 keygen,serial,crack,generator,unlock on periodicals and 12 percent on monographs. (The numbers don’t add up to 100 percent, since there are other categories of expenditures.) The decline in the purchase of monographs among large research libraries over the last ten years comes to 23 Comptes et budget 9 keygen,serial,crack,generator,unlock Stephen Bosch, Barbara Albee, and Sion Romaine, Costs Outstrip Library Budgets: Periodicals Price Survey 2020, Library Journal, April 14, 2020 (perma.cc link): "On average, doctoral degree-granting institutions spent 77.2 percent of their materials budgets on ongoing commitments to subscriptions in 2017; comprehensive schools spent an average of 82.4 percent; baccalaureate schools spent an average of 79.5 percent, and associate degree-granting institutions spent an average of 64.9 percent. On average, academic libraries spent 76 percent of their materials budget on ongoing subscriptions."
    • See Dan Pollock and Ann Michael, Library Spending and the Serials Crisis, DeltaThink, May 3, 2020 (perma.cc link): "Serials spending is growing, and is taking an increasing share of library budgets (from around 25% share in 1998 to just under 40% share in 2019 in our data). In this sense, there is a 'serials crisis.'"
  • At p, Comptes et budget 9 keygen,serial,crack,generator,unlock. 33, I say, Comptes et budget 9 keygen,serial,crack,generator,unlock, "[T]he journal crisis, concentrated in the sciences, has precipitated a monograph crisis, concentrated in the humanities." Add this note.
    • For evidence that the effect on book purchases was delayed, especially for university-press books, see Elisabeth A. Jones and Paul N. Courant, Killer serials: Did electronic journals really destroy the university press?Proceedings of the American Society for Information Science and Technology 50, 1 (2013) pp. 1-11. "Our first research question asked whether there had actually been a downturn in library purchasing of university press books since 1985, and if so, whether that decline was temporally coincident with the sharp increases in serials prices that began in the 1980s and 1990s.[Q]uite intriguingly, the answer to the second question would appear to be a decisive no: only one library in the sample – the very smallest, at Barry University – shows a consistent decline in purchasing from university presses extending back to the 1980s. To the extent that Comptes et budget 9 keygen,serial,crack,generator,unlock of the other libraries cut their purchasing from the sample presses, they tended to do so later, mainly around either 2000 or 2007 – dates which, likely not coincidentally, Comptes et budget 9 keygen,serial,crack,generator,unlock, mark the beginnings of the two Comptes et budget 9 keygen,serial,crack,generator,unlock recent major U.S. economic downturns.Libraries’ overall monographic purchasing may have gone flat in the 1980s and declined after 2000, but based on these data, the same cannot be said for their purchasing of university press monographs. Cutting those purchases truly does seem to have been a strategy of last resort, likely linked more closely to the overall economic conditions of the past decade than to the rising serials costs which came much earlier."
  • At p. 34, I say, "Some publishers don't allow Comptes et budget 9 keygen,serial,crack,generator,unlock to share digital texts by interlibrary loan and instead require them to make printouts, scan the printouts, and lend the scans." Add this note.
    • See Eric Hellman, eBook ILL is silly. The reason why will bore you, Go To Hellman, March 22, 2014. "But if a library can do digital ILL, Comptes et budget 9 keygen,serial,crack,generator,unlock, what is to prevent libraries from sharing a resource so widely that only one library in the world needs to buy the item? The solution that e-journal publishers typically use is the "print-and-ship" solution. In other words, a library Comptes et budget 9 keygen,serial,crack,generator,unlock allowed to send articles from a subscribed journal only if they print it out first. The transaction is thus identical to what it was back in the dark ages of ink and paper and xerox machines. For publishers, the friction of print-and-ship discourages libraries from canceling subscriptions; besides, the big-deal model of bundling many subscriptions into one has been much more advantageous for publishers than the document-delivery model that ILL competes with.Printing article PDFs and mailing them is a stretch, but mapping this model into ebooks is a farther stretch."
  • At p. 35, I say, "[Libraries] must explain to patrons Jogos de FPS de Graça para Baixar cookies and registration make anonymous inquiry impossible and that some uses allowed by law are not allowed by the technology." Add this note:
    • See Cody Hanson, User Tracking on Academic Publisher Platforms, presentation at the Coalition for Networked Information Spring 2019 Member Meeting, April 8-9, 2019. "I studied the page source from fifteen different publisher platform sites and found that publishers of library resources use technology on their platforms that actively undermine patron privacy. This advertising and marketing technology makes it impossible to ensure that the use of electronic library resources can be private.I found that, on average, each publisher site had eighteen third-party assets being loaded on their article pages. The median was ten. One publisher platform, the only one I will name here today, had zero: InformPubsOnline. One platform had over 100. In total, I found 139 different third-party asset sources across these fifteen articles."
  • At p. 37, I say, "Editors and referees donate the peer-review judgments to improve and validate [the] quality [of journal articles]." Add this note. Comptes et budget 9 keygen,serial,crack,generator,unlock endnote 13 (note call at p. 37, note text at p. 184) I cite a study showing that the value of this unpaid labor, worldwide, came to about £1.9 billion/year in 2008, or about $3 billion/year. However, the URL for that citation points to a news article about the study, not the study itself. First, the URL to the news article has changed to this: http://www.timeshighereducation.co.uk/402189.article. Second, here's the full citation and proper link to the study itself: Activities, costs and funding flows in the scholarly communications system, Research Information Network, May 19, 2008. Third, here's an excerpt from the study at p. 8: "We have estimated the unpaid non-cash costs of peer review undertaken in the main by academics at £1.9bn globally each year [about $3bn]. If payment were to be made in cash to meet these costs, there would be a significant transfer of funds to academics and the HE sector globally. If universities were able to capture the payments made to peer reviewers, it might be possible to make these payments neutral in terms of university budgets. But our assumption is that the majority of payments would in effect form additions to salaries. Since the estimated breakeven price of a major discipline journal would increase by 43%, the result would be an increase in the costs of subscriptions to academic institutions globally of the order of £1.4bn. The estimated increase in the costs of subscriptions to UK libraries in the HE sector would be of the order of £53m, a rise of 45% compared with their current subscription expenditure."
  • At p. 37, I say, "Publishers argue that they add value to the submitted manuscripts, which is true. But other players in the game, such as authors, editors, and referees, add far more value than publishers." Add these notes.
    • See my article, Archived postprints should identify themselves, SPARC Open Access Newsletter, May 2, 2005: "If you tuned in late, I acknowledge that journals add value, Comptes et budget 9 keygen,serial,crack,generator,unlock. It's a myth that OA wants to dispense with these valuable services.The true bone of contention is Comptes et budget 9 keygen,serial,crack,generator,unlock whether these services are valuable but [whether they are worth what we pay for them, and] how to pay for the most essential services without creating access barriers for readers."
    • I stand by my comment from March 26, 2007 (perma.cc link): "Speaking for myself, I've never denied that journals add value. To me the question is not whether a journal adds value but how to pay for the most essential kinds of added value without creating access barriers for readers." This is entirely compatible with my other arguments that publishers often subtract value as well (more below).
    • The value added by conventional publishers must be weighed against the value subtracted by their business model. See my article, Problems and opportunities (blizzards and beauty), SPARC Open Access Newsletter, July 2, 2007: "[A]fter [subscription-based] publishers add value through peer review and copy editing they feel financial pressure to subtract value Comptes et budget 9 keygen,serial,crack,generator,unlock imposing password barriers, locking files to prevent copying or cutting/pasting, freezing data into images, cutting good articles solely for length, and turning gifts into commodities which may not be further shared."
    • OA publishers can add the same value as TA publishers. Hence, even if the added value is high, it's not an argument for TA over OA. It's merely an argument for publishing over non-publishing. Moreover, Comptes et budget 9 keygen,serial,crack,generator,unlock, after adding value, OA publishers do not subtract value, as conventional publishers do.
    • See my article, Balancing author and publisher rights, SPARC Open Access Newsletter, June 2, 2007: In a position paper by the ALPSP (Association of Learned and Professional Society Publishers), AAP/PSP (Association Comptes et budget 9 keygen,serial,crack,generator,unlock American Publishers / Professional/Scholarly Publishing), and STM (International Association of Scientific, Technical & Medical Publishers), "publishers are arguing that because they add value to the publication, they deserve exclusive rights in it.This is neither balanced nor good for research. Publishers do add value, primarily the organization of expert volunteers who provide peer review, Comptes et budget 9 keygen,serial,crack,generator,unlock. But no matter how many other forms of publisher-added value we recognize, and no matter how we estimate their overall benefits, there's no doubt that publishers add *less* value to the final product than authors, who do the research Comptes et budget 9 keygen,serial,crack,generator,unlock writing, and funders, who pay for the original research.There are two main reasons why we find ourselves in the odd situation in which publishers get to control access even though they add less value than authors or funders. The first is that publishers demand compensation for their services, Comptes et budget 9 keygen,serial,crack,generator,unlock, while authors and funders do not. The second is that publishers believe the only way to be compensated is to control access and charge for it. This is their business model from the age of print, when it was physically impossible to make perfect copies for a worldwide audience at zero marginal cost. Their business model depends on scarcity, which for digital texts in a networked world is always artificial scarcity. Publishers are Comptes et budget 9 keygen,serial,crack,generator,unlock appealing to the principle that adding value carries the right to control access. If they were, then all contributors who added value would have to share control. Nor are they appealing to the principle that the right to control access belongs to the contributor who adds the greatest value. If they were, they'd have to make a serious argument that their contribution is more valuable than the Comptes et budget 9 keygen,serial,crack,generator,unlock or funder's. They are demanding the right to control access because they need compensation for their services and choose a business model that depends on access barriers and artificial scarcity. Even if we don't think this situation is perverse and cries out for change, at least we should notice that their position is not about balance. It's about what publishers need or want, regardless of what authors need or want, Comptes et budget 9 keygen,serial,crack,generator,unlock. Am I saying that publishers should join authors and funders in working without direct monetary compensation? Comptes et budget 9 keygen,serial,crack,generator,unlock at all. Publishers deserve to be paid for the value they add. But it doesn't follow that they deserve to control access."
    • See David Goodman et al., Comptes et budget 9 keygen,serial,crack,generator,unlock Access and Accuracy: a comparison of authors' self-archived manuscripts and published articles, Learned Publishing, July 2007 Comptes et budget 9 keygen,serial,crack,generator,unlock version) (perma.cc link): "Advocates of [self-archiving] are certain that these versions differ only Comptes et budget 9 keygen,serial,crack,generator,unlock from the publishers' versions; many of those who oppose them are equally certain that there can be major discrepancies. In a pilot study, we have examined the actual differences in a small number of such article pairs in the social sciences and in biology. Using an operational classification of the extent of error, we have determined that neither pronouncement is likely to be correct. We found numerous small differences that affect readability between open access and publishers' versions. We also found a low frequency of potentially confusing errors, but sometimes it was the publisher's and sometimes the manuscript version that was more accurate. We found two cases where errors introduced by the publisher omit technical details that are necessary to evaluate the validity of the conclusions. However, we found no error that actually affected the validity of the data or results."
    • See Edward Wates and Robert Campbell, Author’s version vs. publisher’s version: an analysis of the copy-editing function, Learned Publishing, April 2007: "In a sample of 189 articles the process of copy-editing resulted in a significant number of changes. None of these materially altered the conclusions of an article, which is more the purview of the peer-review process, but they did produce a more consistent and accurate article of record. This is particularly important in the electronic environment, where accuracy of linking, for example, could be critical in establishing correct citation data."
      • Also see Alma Swan's July 7, Comptes et budget 9 keygen,serial,crack,generator,unlock, 2007 recap of the Wates and Campbell data: "The biggest category of corrections by the publisher [Blackwell] was concerned with the references (42.7% of all copy editing changes), the next biggest category (34.5%) was concerned with minor syntactical or grammatical changes and a small proportion (5.5%) of changes corrected author ‘errors that might otherwise have led to misunderstanding or misinterpretation’."
      • Also see Corey Tomsons' July 11, 2007 comment (perma.cc link): "With the arrival of open access, publishers are understandably worried they might be cut out of the process.Given that Robert Campbell is President and Publisher of Blackwell, and Edward Wates is Blackwell’s UK Journal Production Director, it should be no surprise the study give a rosy picture of the contributions by their own publishing company. It may also be no surprise that overwhelming number of errors involve citations – a category of error which might be caused in part by publishers’ insistence upon in-house style guides."
    • See Richard Smith, A great day for science, The Guardian, October 11, 2008. "Indeed, publishers arguably subtract value by Balkanising the research. Scientific research is fundamentally different from a thing, a car or Comptes et budget 9 keygen,serial,crack,generator,unlock banana, in that ideas can be exchanged and increase exponentially without anybody losing. The more people have access to scientific ideas, the more new ideas." If I may paraphrase: TA publishers subtract value by blocking or diminishing network effects. Also see Smith's later piece, A bad bad week for access, The Guardian, June 28, 2012. "[OA is] taking a long time to come. The vested interests are huge, powerful, and well connected. None of the people who Casual Archives - PC Product key the articles I've been accessing were paid for writing them. They are supported by public money, and publishers are making money by restricting access to their work. I argued to the Monopolies and Mergers Commission that far from adding value to the publishing process publishers are subtracting value. I stand by that, and I'm angry."
    • See Glenn Comptes et budget 9 keygen,serial,crack,generator,unlock. McGuigan and Robert D. Russell, The Business of Academic Publishing: A Strategic Analysis of the Academic Journal Publishing Industry and its Impact on the Future of Scholarly Publishing, E-JASL: The Electronic Journal of Academic and Special Librarianship, Winter 2008. McGuigan and Russell quote from a Deutsche Bank report ("Reed Elsevier: Moving the Supertanker," Company Focus: Global Equity Research Report, January 11, 2005, p. 36, Comptes et budget 9 keygen,serial,crack,generator,unlock, not online): "We believe the publisher adds relatively little value to the publishing process. cFosSpeed 10.51 Crack build 2351 free download Archives We are not attempting to dismiss what 7,000 people at [Reed Elsevier] do for a living. We are simply observing that if the process really were as complex, costly and value-added as the publishers protest that it is, 40% margins wouldn't be available."
    • I stand by my statement from March 2, 2011: "Among fee-based OA journals, competition for authors will include Comptes et budget 9 keygen,serial,crack,generator,unlock competition. Competition for authors should mean more added value, such as shortening turnaround times and integrating text and data files. It should also mean less subtracted value, such as truncating good articles solely for length, locking PDFs, and freezing processable data into unprocessable images."
    • See Sanford G. Thatcher, Copyediting's Role in an Open-Access World, Against the Grain, April 2011 (perma.cc link). Office Archives - Patch Cracks a study comparing the accepted author manuscripts in DASH, the Harvard OA repository, with the versions of record published in journals: "By and large, the copyediting did not result in any major improvements of the manuscripts as they appear at the DASH site. As with the technical editing done for STM journals.the vast majority of changes made were for the sake of enforcing a house formatting style and cleaning up a variety of inconsistencies and infelicities, none of which reached into the substance of the writing or affected the meaning other than by adding a bit more clarity here and there. More problematic from the viewpoint of scholarly rigor are the errors in citation and inaccuracies in quotation. As noted in my earlier article, mistakes like these have a way of being repeated since people will often not take the trouble to go back to the original texts but merely trust the authors of these articles to have given the right information about page numbers, dates of publication, authors’ names, and the like and to have accurately transcribed passages from the sources used. Unfortunately, these are just the kinds of errors that are seldom caught by copyeditors either because the extra work involved in discovering them to be errors is usually not considered to be justified by the publishers who pay the copyeditors." Also see comments on the Thatcher study by Phil Davis, Stuart Shieber, and Ellen Duranceau.
    • See Ross Mounce, A visit to the BioMedCentral offices, November 7, 2012 (perma.cc link): "Another thing I learn’t from this manuscript was that publishers commonly outsource their typesetting to developing countries (for the cheaper labor available there). So in this instance BMC sent our MS to the Philippines to be re-typeset for publication and when the proofs came back we encountered some really Comptes et budget 9 keygen,serial,crack,generator,unlock errors e.g. Phylomatic had been re-typeset as ‘phlegmatic’."
    • See Andrew Odlyzko, Open Access, library and publisher competition, and the evolution of general commerce, preprint, February 4, 2013. "As an author, I find that copy editing subtracts value, by forcing me to do extra work, usually for no good reason, and often to correct what the copy editors have done." This is my own experience as well.
    • See Richard Smith, The business of academic publishing: “a catastrophe”, The Lancet, October 6, 2018. "As I watched Paywall: The Business of Scholarship, I was taken back 30 years to when I thought for the first time about the business aspects of academic publishing. I was an assistant editor at the BMJ, and the editor asked me to join a meeting with a group of rheumatologists who wanted a share in the Annals of Comptes et budget 9 keygen,serial,crack,generator,unlock Diseases, a journal we owned. “We do the research published in the journal”, said one of the rheumatologists. “We do the peer review, we edit the journal, we read it, and we store it in our libraries. What do you do?” “Tell them what we do”, said the editor to me. I was at a complete loss."
    • See Martin Klein et al., Comparing published scientific journal articles to their pre-print versions, International Journal on Digital Libraries, December 2019 (first online at this Comptes et budget 9 keygen,serial,crack,generator,unlock February 2018) (perma.cc link): "Our analysis revealed that the text contents of the scientific papers generally changed very little from their pre-print to final published versions." Also note that the April 2016 preprint version (perma.cc link) of this article, posted to arXiv, triggered online discussion long before the December 2019 journal version. The quoted sentence appears in both versions.
      • Also see Clarissa Carneiro et al., Comparing quality of reporting between preprints and peer-reviewed articles in the biomedical literature, Research Integrity and Peer Review, December 1, 2020 (perma.cc link): "The greatest difference observed from preprints to their peer-reviewed versions was the prevalence of conflict of interest statements, an item that is commonly required at journal submission."
      • Also see Jessica Polka Comptes et budget 9 keygen,serial,crack,generator,unlock al., Preprints in motion: tracking changes between posting and journal publication, bioRxiv, April 4, 2021 (perma.cc link): "Does the information shared in preprints typically withstand the scrutiny of peer review, or are conclusions likely to change in the version of record? We found that the total number of figure panels and tables changed little between preprint and published articles. Moreover, the conclusions of 6% of non-COVID-19-related and 15% of COVID-19-related abstracts undergo a discrete change by the time of publication, but the majority of these changes do not reverse the main message of 602 Pro Office Server v3.32a crack serial keygen paper."
    • For another example of subtracted value, see Samuel Moore in a tweet thread, July 24, 2020. "Just spent three hours fixing typesetter-introduced errors in a forthcoming article. They had swapped around two sentences in the abstract (???) and incorrectly introduced commas left, right and centre. The reason this takes so long to fix is that the errors were so basic that it completely shattered my trust in their competence. I'm still pretty sure I missed half the errors they introduced and have no faith that my corrections will be implemented correctly."
    • For another example of subtracted value, see Conor Meehan in a tweet thread, February 6, 2021. "Journal-enforced limits of reference numbers suck. All these papers deserve the excellent credit for all the excellent work our paper is built on and now I have to cut some for an out of date paper publication reason."
    • For another example of subtracted value, see Mike Taylor, Elsevier charge $37.95 for access to an unformatted manuscript with intrusive watermarking and the illustrations removed, Sauropod Vertebra Picture of the Week, March 3, 2021 (perma.cc link).
    • Also see Peerzada Tajamul Mumtaz, Impact of 'impact factor' on early-career scientists, Rising Kashmir, August 14, 2021 (perma.cc link): "Pressuring early-career scientists to publish in high-impact multidisciplinary journals may also force them to squeeze their best work into a restrictive publication format (limiting page numbers and graphical elements) that, ironically, can reduce its ultimate impact."
  • At p. 38, I say, "[M]ore than 7,500 peer-reviewed OA journals are finding ways to pay their bills." Add this note.
  • At p. 39, I say, "Scholarly publishing is permeated by state action, public subsidies, gift culture, Comptes et budget 9 keygen,serial,crack,generator,unlock, and anticompetitive practices." Add this note.
    • Also see my March 2010 article, Open access, markets, and missions: "Publishers benefit from all these traditional distortions or modifications of the market and only protest new ones that would benefit researchers. In formulating their objections, they position themselves as champions of the free market, not as beneficiaries of its many distortions and modifications. Some stakeholders see scholarly publishing as the best of both worlds: a functional hybrid of public funding to produce research and private profit seeking to vet and distribute it. Others see it as the worst of both worlds: a dysfunctional monster in which research funded by taxpayers and donated by authors is funneled to businesses which lock it up and meter it out to paying customers, Comptes et budget 9 keygen,serial,crack,generator,unlock. But there's no doubt that it's a cross of two worlds. To call it a market is like calling mule a horse."
  • At p. 39, I say, "Most scientific research is funded by public agencies using public money, conducted and written up by researchers working at public institutions and paid with public money, and then peer-reviewed by faculty at public institutions and paid with public money. Even when researchers and peer reviewers work at private universities, their institutions are subsidized by publicly funded tax exemptions and tax-deductible donations. Most toll-access journal subscriptions are purchased by public institutions and paid with taxpayer money." Add this note.
    • See Stuart Shieber, Public underwriting of research and open access, The Occasional Pamphlet, April 4, 2014. "The penetration of the notion of “taxpayer-funded research”, of “research their tax dollars have paid for”, is far greater than you might think.[A]ll university research benefits from the social contract with taxpayers that makes universities tax-exempt.It’s difficult to estimate the size of this form of support to universities. The best estimate I’ve seen puts it at something like $50 billion per year for the income tax Comptes et budget 9 keygen,serial,crack,generator,unlock. That’s more than the NIH, NSF, Comptes et budget 9 keygen,serial,crack,generator,unlock (hardly worth mentioning) the NEH put together. It’s on par with the total non-defense federal R&D funding.All university research, not just the grant-funded research, benefits from the taxpayer underwriting implicit in the tax exemption social contract. It would make sense then, in return, for taxpayers to require open access to all university research in return for continued tax-exempt status."
  • At p, Comptes et budget 9 keygen,serial,crack,generator,unlock. 39, I say, "Every scholarly journal is a natural mini-monopoly in the sense that no other journal publishes the same articles." Add these notes.
    • Where I said, "Every scholarly journal is." I'd like to say instead, "Every scholarly journal today is." This kind of mini-monopoly is optional, and breaking the mini-monopoly is desirable. See Peter Suber, Thoughts on first and second-order scholarly judgments, Free Online Scholarship Newsletter, April 8, 2002. First-order scholarly judgments are judgments about what is true or probably true on a given topic or question. Second-order judgments are about which first-order judgments you ought Comptes et budget 9 keygen,serial,crack,generator,unlock read, given your research project or limited time. Second-order judgments can be produced by services using careful human study, such as conventional peer review, or by tools, such as search engines. "The beauty of second-order [services and tools].is that there can never be too many of them. If proliferating first-order judgments creates information overload, then proliferating second-order judgments creates competition, and this competition will be beneficial for users.Second-order judgments are valuable even when they conflict, because different users have Comptes et budget 9 keygen,serial,crack,generator,unlock needs, interests, projects, Comptes et budget 9 keygen,serial,crack,generator,unlock, standards, and approaches. You should have a choice among services competing to help you decide what deserves your time and attention." What I've called free-floating editorial boards (February 2009 blog post) or freestanding editorial boards (this book, p. 64]) can create any number of coexisting and competing peer-review judgments on the same work. Of course, these independent editorial boards can themselves be judged by other second-order judgments (or if you like, third-order judgments) and develop their own reputations for scope, methodological orientation, rigor, reliability, and bias.
    • See Peter Suber, "Preface" to Solomon, Laakso, and Björk, Converting Scholarly Journals to Open Access: A Review of Approaches and Experiences, Harvard Library, June 2016, p. 3, where I argue that this natural mini-monopoly is one reason (among other reasons) to favor flipping toll-access journals to OA over launching new OA journals. "[W]ithout question, new OA journals advance the primary goal of providing OA to more and more research. But they don't save libraries money, an important secondary goal. They don't save libraries money unless they justify the cancellation of existing subscription journals. But because different journals publish different articles, journals are not fungible, and free journals do not directly displace priced journals, or justify their cancellation, even when they Comptes et budget 9 keygen,serial,crack,generator,unlock in the same field and at the same level of quality. By contrast, every converted OA journal removes a subscription line from the budget of every subscribing library, without removing access to the journal's research. This frees up money for other good purposes, including the growth and sustainability of OA itself. It helps solve the inescapable background problem that the money needed to support high-quality OA in every field is largely tied up in subscriptions to conventional, non-OA journals. The alternative is to find significant new money for OA, which is as unlikely as it is unnecessary."
    • See Alexander Grossmann and Björn Brembs, Assessing the size of the affordability problem in scholarly publishing, PeerJ, June 18, 2019, preprint. "[E]ach article can be found at only one journal of one publisher exclusively. Hence, due to this lack of competition, subscription pricing need not be coupled to publication costs.The APC-OA 'market'.suffers from analogous non-substitutability problems as the subscription market, leading to market failure and hyper-inflation also there [citations].It is therefore straightforward to hypothesize that any policy that fails to address the non-substitutability problem in scholarly communication will also fail to solve the affordability problem."
  • At p. 40, I say, Comptes et budget 9 keygen,serial,crack,generator,unlock, "Laid on top of this natural monopoly are several layers of artificial monopoly." Add these notes.
    • See Mark McCabe, The impact of publisher mergers on journal prices: an update. ARL Bimonthly Report, #207, December 1999. "During the sample period (1988–1998) two Comptes et budget 9 keygen,serial,crack,generator,unlock mergers occurred: one between Pergamon (57 biomedical titles) and Elsevier (190) and the other between Lippincott (15) and Kluwer (75). To estimate the impact of these mergers on the prices of the biomedical journals being studied, a subset of data from the larger sample of medical libraries was analyzed. According to these empirical estimates, each of these mergers was associated with substantial price increases; in the case of the Elsevier deal the price increase was due solely to increased market power.For example, Comptes et budget 9 keygen,serial,crack,generator,unlock, compared to premerger prices, the Elsevier deal resulted in an average price increase of 22% for former Pergamon titles, and an 8% increase for Elsevier titles. This asymmetry probably reflects the corresponding asymmetry in premerger journal portfolio size for the two firms. That is, Pergamon’s relatively small biomedical portfolio prevented it from realizing it could profitably set prices at the same level as Elsevier for journals in the same class. In the Lippincott/Kluwer merger, a 35% price increase in former Lippincott titles was due in part to increased market power, but also due in part to an apparent increase in the inelasticity of demand for the titles. That is, after the merger, Lippincott titles were even less likely to be cancelled. These results Ninja Legends PC full crack - Free Download - Repack - Hiu Games contain a likely explanation for the persistent journal price inflation observed in most academic fields.10 The sensitivity of library demand to price increases is very small by normal standards (a 1% increase in price results in a 0.3% decline in subscriptions). Given this inelastic demand, publishers have a strong incentive to increase prices faster than the growth rate of library budgets."
    • See Pritpal Tamber, Is Scholarly Publishing Becoming a Monopoly?BioMed Central News and Views, an editorial, October 3, 2000. "In recent years merger mania has dominated the professional publishing landscape.Between January 1998 and June 1999, the number of leading publishers in science/technology fell from 13 to 10 as Wolters Kluwer swallowed up Ovid Technologies and Plenum publishing, and the Thomson Corporation left the medical field entirely.At the same time, the medical publishing industry was reduced from eight to five leading publishers.However, all this activity would have paled to insignificance had a proposed merger between Reed Elsevier.and Wolters Kluwer taken place in 1998. This would have created the largest player in the professional publishing industry, leap-frogging the Thomson Corporation (which has little activity in the science/technology or medical markets). The merger failed after facing regulatory scrutiny.but the companies continued to make acquisitions of smaller companies, Reed Elsevier making up to 70 in 18 months."
    • In the wake of Reed Elsevier's 2001 acquisition of Harcourt, the UK Office of Fair Trading (OFT) investigated anti-competitive practices in the Comptes et budget 9 keygen,serial,crack,generator,unlock journal publishing industry. In September 2002 it issued its report, The market for scientific, technical and medical journals. In Chapter 5, the report lists "evidence that the market may not be working well", including hyperinflationary price increases (Section 5.1), higher prices at large for-profit publishers than small non-profit publishers (5.2 - 5.5), use of high-profit journals to subsidize low-profit journals (5.7), higher profit margins in STM fields than in other fields (5.9 - 5.11), and bundling (5.12 - 5.13). In Chapter 7, the OFT admits that the "evidence.gives Comptes et budget 9 keygen,serial,crack,generator,unlock for concern" but explains why it is reluctant to intervene. One reason, ironically, is that publisher price increases have been so excessive for so long that "a point may have been reached where it is in the interests of publishers, as well as customers, the level of price increases to be reduced" (7.2). Another reason, Comptes et budget 9 keygen,serial,crack,generator,unlock, also ironic, is the incipient open-access movement (7.4 - 7.7). The report concludes that, "However, if competition fails to improve, or should additional significant information come to light, we may consider further action." Also see the OFT press release for the report. Prices have continued to rise faster than inflation since the report came out, but the OFT has not acted.
    • See Thomas M, Comptes et budget 9 keygen,serial,crack,generator,unlock. Susman and David J. Carter,
Источник: [https://torrent-igruha.org/3551-portal.html]

Document 31993Y1116(01)

ANNUAL REPORT concerning the financial year 1992

(93/C 309/01)

The report, together with the institutions' replies to the Court's

observations, was transmitted to the authorities responsible for giving

discharge and to the other institutions

André J. MIDDELHOEK

(President)

Josep SUBIRATS

Carlos M. MORENO

Richie RYAN

Ole Joergen WARBERG

Constantinos ANDROUTSOPOULOS

Daniel STRASSER

Bernhard FRIEDMANN

Maurice THOSS

Roger CAMUS

John WIGGINS

Giorgio CLEMENTE>TABLE>

>TABLE>

INTRODUCTION (*)

>TABLE>

(*) The Commission's replies are on page 255

ACCOUNTING AND CONTROL

0.1. Ratification of the Maastricht Treaty requires the Court of Auditors to provide the budgetary authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of underlying operations, Comptes et budget 9 keygen,serial,crack,generator,unlock. The Court, since its creation, has devoted a substantial part of its audit resources to audit of accounts and to matters of legality and regularity. Its reports have included numerous financial audit findings and recommendations. This report draws further attention to problems of administration and control which adversely affect the reliability Comptes et budget 9 keygen,serial,crack,generator,unlock the accounts and increase the risk of illegal or irregular transactions. Problems of this type and importance will certainly have a significant bearing on the Court's conclusions, when the moment arrives for it to draw up the statement of assurance.

0.2. Examples of insufficient checking by the Commission of legality and regularity aspects of transactions are to be found throughout this report.

0.3. Chapter 13, which includes all the Court's observations concerning the financial audit, reveals that significant amounts of expenditure were charged to an inappropriate financial year and that neither the provisions of Article 7 of the Financial Regulation with regard to carrying forward commitment appropriations nor those for making appropriations available again when commitments have been cancelled are strictly observed. Independently of the irregularities uncovered by the Court, these findings once again illustrate the need for simplification to which the Court has moreover drawn attention in its opinion on the Financial Regulation ()

.

0.4. In the Structural Funds, several programmes were in general poorly controlled by the Commission, both on records and on the spot. Much ineligible expenditure had been financed. In the case of certain measures in Comptes et budget 9 keygen,serial,crack,generator,unlock social field directly managed by the Commission, subcontracting supervision to a specially created consultancy partnership proved conspicuously unsuccessful.

0.5. The Commission allowed an intermediary, using interest earned on excessive advances for food aid operations, to set up an irregular fund; this operated, in contravention of the financial regulation, entirely outside the budget and accounts of the Community. Application of the rules for calculation of the European Development Funds (EDF) Stabex transfers proved to be inconsistent; structural adjustment programme funds were in several cases released without any check as to whether the beneficiaries had fulfilled the necessary conditions; the EDF accounts did not correctly reflect risk capital operations and there were serious delays in Comptes et budget 9 keygen,serial,crack,generator,unlock for emergency and humanitarian aid.

0.6. Many cases were identified where projects or actions had been effectively terminated for Comptes et budget 9 keygen,serial,crack,generator,unlock time but the unused commitments had not been cancelled. In two cases, although the national authorities had brought fraud to the attention of the Commission, steps to recover Community funds had not been taken.

0.7. Considerable expenditure was incurred KeyExtender 3.96 crack serial keygen the authorizing signature of officers who did not have explicit delegated authority. Neither the Financial Controller nor the Accountant rejected the commitment proposals or payment orders concerned.

0.8. The Commission needs to take urgent action to raise the level of financial competence and awareness of those officials to whom it Comptes et budget 9 keygen,serial,crack,generator,unlock delegated authorizing officer powers, as well as improving their knowledge of the correct procedures and practices. When they act in breach of rules and regulations, disciplinary action should be taken.

0.9. The Court once again reports many instances of inadequate control of Community expenditure by national agencies, Comptes et budget 9 keygen,serial,crack,generator,unlock. In Voicemod Pro 2.19.0.2 License Key & Patch {2021} Free Download case of the Guarantee Section of the European Agricultural Guarantee and Guidance Fund (EAGGF-Guarantee) there are in addition the risks for Community funds that result from the complexity of the national systems, insufficient coordination between regional organizations and the central paying agencies and the need to strengthen the control of export refunds and related guarantees. National controls of the common market organization for cotton were found to be ineffective in one Member Comptes et budget 9 keygen,serial,crack,generator,unlock and totally unsatisfactory in another. These are a few examples showing that the Commission and Member States have generally not succeeded in establishing clear, coherent and effective administrative and control systems for the EAGGF-Guarantee.

0.10. Structural Funds payments are made on the basis of national authorities' declarations and Comptes et budget 9 keygen,serial,crack,generator,unlock of expenditure. Many certificates Comptes et budget 9 keygen,serial,crack,generator,unlock been issued without the issuing authorities exercising any significant control of the reality of operations. Many national managing authorities' files were incomplete and the Court identified significant amounts to be recovered.

0.11. Comptes et budget 9 keygen,serial,crack,generator,unlock report describes weaknesses in Customs regimes and in the methods of establishment of the VAT and GNP revenue bases. The Court draws particular attention to the level of uncertainty involved in the statistical methods on which the calculations of the VAT and GNP own resources are based.

0.12. Achieving satisfactory accounting and control of Community operations is made particularly difficult when regulations are complex. The Court would strongly recommend that greater attention be given to accounting and control aspects when legislating in these areas. Comptes et budget 9 keygen,serial,crack,generator,unlock inability of the present accounting arrangements to distinguish between advances of funds and final payments is a major handicap to proper financial management.

0.13. There is thus a great deal that the Commission still has to do to improve its supervision, accounting and control of Community finances. There is also much room for improvement in the Member States' own accounting, internal control and audit of those EC financial operations which are managed by national agencies, Comptes et budget 9 keygen,serial,crack,generator,unlock. The Court can Comptes et budget 9 keygen,serial,crack,generator,unlock encourage the Commission's efforts both to secure the necessary action by the appropriate Member State bodies and to make maximum use of its own powers and resources to safeguard Community funds.

ECONOMY, EFFICIENCY AND EFFECTIVENESS

0.14. In this report the Court draws attention to Comptes et budget 9 keygen,serial,crack,generator,unlock noted during the course of the 1992 audit and which have serious implications in terms of the economy, efficiency and effectiveness of the implementation of Community policies. The Common Market Organization (CMO) for flax and hemp has failed to stabilize the market. The CMO for cotton has similarly failed to achieve market stability, whilst large producers have broken up their holdings so as to qualify for aid to small producers, Comptes et budget 9 keygen,serial,crack,generator,unlock. The ponderous and complex administrative arrangements of the school milk programme have discouraged many schools from participating.

0.15. The specific Community regional development actions known as 'non-quota measures` were precursors of the general reform of the Structural Funds and received total Community aid of some 900 Mio ECU. Lessons should have been learned from the many problems encountered in the preparation and implementation of these measures. However, the Court's examination of the post-reform Structural Funds reveal little evidence of real improvement.

0.16. The Court notes that the considerable increase in the transfer of Community structural funds to Member States has not been accompanied by any significant improvement in the way in which programmes are managed. Weaknesses of planning, co-ordination, monitoring and evaluation are accompanied by delays in carrying out programmes and, quite frequently, in modifications to financial plans whereby Member State contributions are reduced or deferred. The management problems seriously reduce the impact, in regional development terms, of the Community funding. Similarly, aid to Central and Eastern Europe has been adversely affected by poor preparation and problems of implementation, resulting in part from excessively centralized Commission management and sometimes ponderous administrative arrangements. Unnecessary or inappropriate humanitarian aid was supplied to Russia.

LACK OF REMEDIAL ACTION

0.17. Many of the findings of the 1992 audit share certain features with similar cases quoted in the Court's previous reports. Many errors and weaknesses mentioned in this report, which concern questions of legality and regularity as well as sound financial management, had already been brought to the attention of the Commission, the Council and the Parliament more than two years ago, with little or no subsequent improvement. In cowin.gov.in - Covid Vaccine Registration for 18 years old link & Process cases the Commission has had sufficient time either to act directly or to launch any necessary legislative initiative.

FINANCIAL SIGNIFICANCE Comptes et budget 9 keygen,serial,crack,generator,unlock AUDIT RESULTS

0.18. The total amounts of Community funds identified by the Court's audit as having been wrongly disbursed or not received is only a first KIKEE iPod to PC Transfer v3.0 crack serial keygen and imperfect and partial - indication of possible savings. Thus, apart from amounts indicated in the Court's special reports ()

, this report mentions excessive payments of more than 115 Mio ECU and a shortfall in revenue received of about 47 Mio ECU.

0.19. Much larger sums could be saved if more account were taken of the Court's observations Comptes et budget 9 keygen,serial,crack,generator,unlock the requirements in terms of the accounting, control and financial management. By way of illustration, mention need only be made of the fact that the Court's Special Report No 5/88 ()

, on the management and control of public storage, showed clearly that the system of physical inspection, of both the quantitative and the qualitative aspects of the storage of cereals bought into intervention, proved in practice to be significantly different from what had been presented as the official system and was judged by the Court to be both weak and dangerous. It is regrettable that after the publication of this report five years had to elapse before significant irregularities were uncovered by the administrative authorities.

0.20. The Court's own expenditure for the financial year 1992 amounted to 34,84 Mio ECU (of which 31,93 Mio ECU, or 92 %, was made up of staff appropriations, and 2,91 Mio ECU, or 8 %, consisted of operating appropriations).>REFERENCE TO A FILM>

Observations on the Commission's revenue and operating appropriations and on the European Development Funds

PART I

CHAPTER 1 (*) Own resources

>TABLE>

(*) The Commission's replies are on page 257

1992 IMPLEMENTATION OF THE BUDGET

1.1. As can be seen from Table 1.1, the outturn for revenue for the financial year 1992 was 97,7 %.

(a)The amount of agricultural levies collected was 10,8 % less than the budgetary estimates because the level Comptes et budget 9 keygen,serial,crack,generator,unlock imports, especially in Belgium, Italy and Portugal, was lower than forecast. Fall guys keygen,serial,crack,generator,unlock,key The levy rates themselves were also lower than expected;

(b)the amount of customs duties collected was 97,6 % of the budgetary estimates. The value of the imports of raw materials was 11 % lower than the forecasts, but the other categories were slightly higher;

(c)the amounts collected in respect of own resources deriving from value-added tax (VAT) and Member States' gross national products (GNP) were slightly lower than forecast. The changes made in September 1992 to exchange rates led to a specific loss for the budget of 71 Mio ECU for VAT and 8 Mio ECU for GNP. The VAT balances totalled 148,9 Mio ECU and the GNP balances 22,1 Mio ECU. Negative adjustments for VAT were P84,2 Mio ECU and for GNP P15,0 Mio ECU;

(d)the monetary reserve was not used in 1992; the surplus for the financial year 1991, entered in 1992, was 2 762,6 Mio ECU (see also paragraph 13.32 of this report).

CALCULATION OF THE VAT BASE BY THE REVENUE METHOD>TABLE>

1.2. The VAT own resource is a proportion - at most 1,4 % - of each Member State's annual VAT base; this base may not exceed 55 % of the gross national product at market prices ()

. The Member States have to make this base uniform by applying the provisions of Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 ()

. It is still necessary to impose a uniform method for calculating the basis of assessment because of the number and variety of the exceptional arrangements still applied in the Member States, which may or may not comply with the Community guidelines.

1.3. Under the method, known as the revenue method, applied by all the Member States since 1985 and adopted by the Council in 1989 as the sole method, the 'intermediate base` is obtained by dividing the net revenue collected by the rate at which the tax is levied. Where a Member State applies more than one VAT rate in the course of the year in question, it calculates the weighted average rate of its VAT, with the weighting of each rate being equal to the relationship between the value of the transactions subject to this rate and the aggregate value of all the taxed transactions for which the VAT is not deductible.

1.4. The harmonization of the base results in 'corrections` being made to the net revenue collected and in 'compensations` being applied to the intermediate base. Depending on the data available, the same type of adjustment may sometimes take the form of a correction or a compensation.

THE WEIGHTED AVERAGE RATE OF VAT

1.5. The weighted average rate (WAR), examined by the Court in 1991 and 1992, is the crucial part of the VAT resource mechanism. Any fluctuation in a Member State's WAR results in a change in its VAT base and may, if need be, lead to a change in its situation with regard to the capping ceiling of 55 % of the GNP.

1.6. The importance of the WAR explains why it has to be expressed exactly to four decimal places ()

. Table 1.2 shows for each Member State the main factors of the formula for calculating the intermediate base for the financial year 1991 and, by way of example, indicates how this intermediate base can be affected by a fluctuation of as little as 1 % in the value of the WAR.

The formal obligation to determine a WAR

1.7. In Denmark there are two rates of VAT in force, the normal rate and the zero rate, the latter applying only to sales of newspapers. Although Council Regulation (EEC, Euratom) No 1553/89 (Article 3) stipulates that in a case of this kind a weighted average rate must be calculated, for practical reasons the Commission allows Denmark, instead of calculating the weighting of the rates, to make an adjustment to the revenue, calculated as if the normal rate were applied to newspapers.

The VAT rates to be used for the calculation

1.8. According to Article 4(1) of Council Regulation (EEC, Euratom) No 1553/89, the rates to be used for the purposes of such a calculation are those which affect the VAT revenue collected during the year in question, Comptes et budget 9 keygen,serial,crack,generator,unlock. This stipulation has the logical aim of allowing the WAR to be calculated exactly by ensuring that rates and revenue are consistent.

1.9. For the purposes of applying this Regulation, however, the Member States have not deemed it necessary to break the revenue down according to the financial year in which the tax became chargeable ()

. The revenue for a given year therefore contains elements which concern previous financial years and which may relate to outdated VAT rates, such as refunds or payments of tax arrears or adjustments of deductions made previously.

1.10, Comptes et budget 9 keygen,serial,crack,generator,unlock. This being so, Comptes et budget 9 keygen,serial,crack,generator,unlock, the rates used for calculating the WAR never tally exactly with the net revenue collected, despite the principle stated in the regulations. The Member States' WARs are thus somewhat artificial, and the resultant VAT bases cannot be regarded as wholly in keeping with the Member States' true bases of assessment for tax.

Transactions subject to non-deductible VAT

1.11. In order to calculate the exact weighting of the rates, it is necessary to have, for each rate, complete statistics on the transactions which are taxable at that rate and which do not entitle the customer to deduction of VAT. Since the work of measuring and analysing the bases can be carried out only on the basis of statistical data, the Regulation lists seven categories for which the breakdown by rate of VAT must be applied ()

:

(a)final consumption of private households, including consumption on the farm by flat-rate farmers and their direct sales to final consumers;

(b)intermediate consumption of private non-profit institutions and general government;>TABLE POSITION>

(c)intermediate consumption of other sectors;

(d)gross fixed-capital formation of private non-profit institutions and general government;

(e)gross fixed-capital formation of other sectors;

(f)improved and unimproved building land;

(g)transactions involving gold other than gold for industrial use.

1.12. It is not always an easy matter to apply this classification and most Member States diverge from it; in most cases, the difficulty arises in connection with the expenditure of private non-profit institutions and of the exempted sectors, and with transactions involving gold which is not for industrial use, Comptes et budget 9 keygen,serial,crack,generator,unlock. It has been found, in fact, that a harmonized presentation is impossible and that the selection of the statistical categories depends on the availability of data.

1.13. The statistical nature of some categories, in particular those relating to intermediate consumption, has little in keeping with the real tax situation. According Comptes et budget 9 keygen,serial,crack,generator,unlock the Sixth Council Directive ()

, the main chargeable event of the tax is the supply of goods; statistics for intermediate consumption, however, are based on the actual consumption of goods and consequently take account of net variations in stocks.

1.14. In all the Member States, the expenditure attracting non-deductible VAT falling in the categories 'intermediate consumption of other sectors` and 'gross fixed-capital formation of other sectors` is confined to some 'exempted` sectors, such as banks, insurance companies and hospitals. This sector-based approach gives a very simplified picture of the real situation and offers no assurance that all the activities which the Member States exempt under the Sixth Directive are taken into consideration. Furthermore, inconsistencies are sometimes found in the way in which the Member States treat these few exempted sectors: for example, the exempted sectors used for calculating intermediate consumption are not exactly the same as those used for calculating the gross fixed-capital formation; another example is where the Member States regard as 100 % exempted sectors which are not exempted under the tax regulations and for which a deductible proportion therefore needs to be calculated.

1.15. The transactions of small undertakings to which exemption arrangements apply and for which, by definition, VAT is not deductible cannot be isolated in the statistics. Most of their production is therefore included in the statistical category 'final consumption of private households`, whereas it ought to be excluded from it; by contrast, the investments and intermediate consumption of these small undertakings are not included in the aggregates used for calculating the WAR, whereas in fact they ought to be because they are subject to non-deductible VAT. This double distortion may above all affect the accuracy of the WAR in Member States where the registration threshold is relatively high (Ireland, the United Kingdom). Furthermore, in all the Member States which make use of the option allowed to them of calculating their uniform VAT base without taking into account transactions carried out by taxable persons with an annual turnover not exceeding 10 000 ECU, the revenue adjustments are calculated on the assumption that they are totally neutral in respect of the WAR.

1.16. There is considerable diversity in the approach to statistics on improved and unimproved building land. The Member States refer to building sites where work has commenced or to completed sites or to sites where the electricity supply is in place. In Italy, Comptes et budget 9 keygen,serial,crack,generator,unlock, transactions are considered to relate solely to land already built on; the value of the land is estimated by taking a flat-rate percentage of the value of the buildings.

The sources of the data

National accounts and other sources

1.17. The taxed transactions are usually broken down into statistical categories by using data from national accounts prepared in accordance with the European System of Integrated Economic Accounts (ESA), Comptes et budget 9 keygen,serial,crack,generator,unlock. For the purpose of identifying transactions subject to non-deductible VAT and effecting the breakdown by rate of VAT, the Member States may refer to data taken from sources complementary to the ESA and capable of being adapted thereto.

1.18. The national accounts are not themselves designed for tax purposes and are from the outset ill-suited as a basis for calculating the WAR:

(a)the national accounts do not enable all the expenditure subject to non-deductible VAT to be clearly identified; hypotheses and estimates have to be made, for example in order to determine the deductible proportions which have to be applied to the exempted sectors;

(b)the ESA national accounts and the internal national accounts are frequently not sufficiently Comptes et budget 9 keygen,serial,crack,generator,unlock for the purposes of fiscal analysis; the breakdown of VAT bases of assessment then becomes global or else is carried out on the basis of data Stellar Data Recovery 10.1.0.0 With Crack Free Download 2021 related to the national accounts;

(c)since the scheme Comptes et budget 9 keygen,serial,crack,generator,unlock flat-rate farmers is a purely fiscal concept, the national accounts do not provide any information about the on-farm consumption and direct sales of these farmers;

(d)improved and unimproved building land, as defined in the Sixth Council Directive, and transactions involving non-industrial gold are not specific ESA categories.

1.19. All the Member States, except Greece and Belgium, are able to draw up their national accounts in accordance with the ESA. In some Member States, however, the national accounts do not fully conform to the ESA; moreover, whilst the ESA does guarantee that a uniform principle is applied to the definition of Comptes et budget 9 keygen,serial,crack,generator,unlock aggregates, it does not impose any method of calculating these aggregates and there are disparities in the way they are determined.

1.20. France and Portugal are the only Member States able to calculate their weighted average rate using only one source, an econometric model developed for the purposes of their domestic fiscal policy. Even though these 'VAT models` are fully integrated into the national accounts and the input-output tables, estimates and global breakdowns have to be used for a significant proportion of the taxable bases.

1.21. The other Member States use a great variety of sources in addition to the national accounts: household budget surveys, statistics based on VAT returns, professional accounts, State budgets and accounts, the accounts of public institutions or companies, surveys, letters, specific documents, etc. In any case, the tremendous diversity of the sources makes it very difficult to compare the Member States' methods of statistical breakdown one with another.

1.22. Often these subsidiary sources have no link with the ESA norm and are not capable of being adapted thereto as required by Council Regulation (EEC, Euratom) No 1553/89. Furthermore, the information they provide often relates to only a sample of the overall amount to be broken down into rates which is given by the national accounts, even though in exceptional cases amounts of expenditure may be found in external sources that download accelerator plus premium 10 higher than those in the national accounts. The way in which this problem is solved is not uniform; most of the Member States nevertheless charge the differences to the accounts proportionally between the various rates. For example, for the purposes of breaking down (into normal rate, reduced rate and exemption) the ordinary expenditure of general government, Italy uses data relating only to the State, i.e. around 40 % of the total; the expenditure of local communities and other public authorities is allocated by simple extrapolation; the same system is applied to the breakdown of public investments, as here too the basic data represent only 40 % of the total.

1.23. Member States with a complex structure of rates find it difficult to make a complete breakdown of some items of expenditure on household consumption, such as 'Other goods and services` of the ESA nomenclature. Whereas the general trend is for the part of expenditure that is not broken down to be divided up proportionally between the rates, some Member States (Denmark, the United Kingdom and the Netherlands) make a more detailed analysis in order to identify solely the exempted bases and the bases taxed at the reduced rate and, by deduction, classify all transactions which are not clearly identified under the normal rate.

1.24. The input-output tables are of particular interest for the purposes of dividing up intermediate consumption and gross fixed-capital formation by type of transaction and by rate of VAT. These input-output tables are drawn up by all the Member States except Luxembourg. Some Member States, whose input-output tables are not sufficiently detailed for the requirements of the WAR (Ireland, Comptes et budget 9 keygen,serial,crack,generator,unlock, Italy, the United Kingdom), however, have to rely on other sources, such as VAT returns or direct surveys.

1.25. The frequency with which the input-output tables are drawn up varies considerably from one Member State to another. Only France and the Netherlands produce annual tables; for the other Member States, the most recent tables which were available and which were used for the 1991 WAR were as follows (the frequency with which they are drawn up is given in brackets): Germany 1986 (every two years), the United Kingdom 1984 (every five years), Spain and Portugal 1986 (every five years), Italy 1986 (every six years), Belgium and Greece 1980 (every 10 years), Ireland 1975 (every 10 years).

1.26. The Commission has stipulated the criteria which the statistics used must meet: they 'must be public in nature, i.e. they must be published. In principle, this rules out the use of special surveys conducted solely for the purpose of establishing own resources. Finally, Comptes et budget 9 keygen,serial,crack,generator,unlock, they must be available when the statement of the base is produced. No corrections are made in the light of new statistics; otherwise, adjustments would be never-ending` ()

.

1.27. In fact, some Member States are obliged to have recourse to special surveys or polls in order to obtain the requisite information; in Ireland, for example, specific enquiries are made at the local authorities. In any case, it is often impossible to avoid using unpublished information.

Aggregates of the reference year

1.28. The weighted average rate for the year n has to be calculated by using the Comptes et budget 9 keygen,serial,crack,generator,unlock aggregates of the year n P2 as a reference. A Member State may, however, Comptes et budget 9 keygen,serial,crack,generator,unlock, be authorized to use data relating to another year, which may not be earlier than the fifth year before the financial year in question. Two Member States (Germany and Portugal) make use of this option.

1.29. Portugal did not apply for authorization to use the 1986 national accounts for calculating its weighted average rates and Comptes et budget 9 keygen,serial,crack,generator,unlock bases for 1989 and 1990 until October 1990. The proper procedure, whereby the application for the authorization must be made not later than 30 April of the financial year from which the authorization is to apply ()

, was not followed. The Commission granted Portugal ex post facto authorization in February 1992.

1.30. It should be noted that even the accounts of the year n P2, used by most of the Member States, do not contain definitive data. However, Comptes et budget 9 keygen,serial,crack,generator,unlock, according to Article 10(8) of Council Regulation (EEC, Comptes et budget 9 keygen,serial,crack,generator,unlock No 1552/89 of 29 May 1989 ()

, Comptes et budget 9 keygen,serial,crack,generator,unlock to the Member States' national accounts are no longer taken into account after 30 September of the fourth year following a given financial year, except on points notified within this time-limit either by the Commission or by the Member State.

1.31. The successive versions of the national accounts for the same year may contain changes on a scale that is in some cases sufficient to affect the WAR if they were to be taken into account. The most obvious differences concern the private consumption items. The Court found that in some Member States (Spain, Italy) changes in the base or in the statistical definition were sufficient to cause disparities of around 10 %, 20 % or 40 % upwards or downwards between the definitive figures for certain headings and the estimated figures used for the WAR.

1.32. Moreover, Comptes et budget 9 keygen,serial,crack,generator,unlock, the fact that the national accounts of the year n P2 are used as the reference does not mean that all the factors in the calculation relate to that year. It has already been pointed out that the input-output tables of some Member States are more than 10 years old; and the other instruments of fiscal analysis very often relate to previous financial years, sometimes considerably earlier, and in some cases updated by means of global indexes.

1.33. The two to five year disparity between the VAT rates used and the aggregates applied for weighting them would have no effect on the VAT base if the structure of expenditure attracting non-deductible VAT were entirely stable. This hypothesis is not in fact valid: it disregards the impact of the normal short-term variations and, all the more so, the effect of exceptional events such as the Gulf War or the reunification of Germany. Furthermore, some sectors of expenditure, such as the construction industry or the car industry, react very rapidly to cyclical fluctuations or to frequent decisions to change the VAT rates.

Special territorial feature

1.34. In Portugal, the net revenue collected includes that relating to the autonomous regions of Madeira and the Azores Islands, but the weighted average rate is calculated according to statistical data which relate solely to mainland Portugal. Furthermore, since Portugal's VAT base includes the islands and Comptes et budget 9 keygen,serial,crack,generator,unlock more than 55 % of its GNP, which does not include them, Portugal has, since its accession, regularly been basing the calculation of both its capping and its GNP contribution on an underestimated File name: tourist bus simulator activation key aggregate. Following the Court's intervention, the Commission initiated a recovery procedure.

Changes in rates or in the tax treatment

1.35. A change in rate during the financial year implies that the calculation of the weighted average rate takes account of the time-lag between the moment when the change takes effect and the moment Comptes et budget 9 keygen,serial,crack,generator,unlock the revenue arising from this change is collected. It does, however, seem contradictory for Member Comptes et budget 9 keygen,serial,crack,generator,unlock to be allowed to round the period off to a complete month and yet the WAR is Comptes et budget 9 keygen,serial,crack,generator,unlock to be calculated to four decimal places; in some cases the booking of a time-lag rounded off to one or zero months may affect at least the fourth decimal place.

1.36. This possibility of rounding off to a complete month has in fact always been used by all the Member States, although in the initial phase of the system some of them (in particular Belgium and Italy) calculated the exact time-lag in days. Others were late in calculating their time-lag (Spain) or omitted to take it into account in their calculations (Greece, the WAR for 1988).

Checks on the weighted average rate

1.37. The weighted average rate, being a key factor in the VAT resource, should, in principle, be the subject of scrupulous checks both by the Member States and by the Commission.

1.38. The supporting documents for each Member State's most recent WARs show that accidental inaccuracies occur frequently, mainly in the fiscal analysis. The correction of an error discovered by the Court after the Commission's checks meant that the Member State concerned (Italy) had to pay an extra 12 Mio ECU for its contribution to the VAT own resource for the financial year 1989.

1.39. The Commission's task of checking is complex because of the diversity of the national situations and because amendments are continually being made to fiscal legislation. This being so, the checks that it makes usually on an annual basis can obviously not include an exhaustive fiscal analysis.

1.40, Comptes et budget 9 keygen,serial,crack,generator,unlock. The reliability of the WAR is therefore based to a large extent on the internal control of transactions in the Member States, Comptes et budget 9 keygen,serial,crack,generator,unlock. In some Member States, this internal control on the drawing-up of the VAT statements and Comptes et budget 9 keygen,serial,crack,generator,unlock particularly on the calculation of the WAR has shortcomings which are incompatible with the size of the amounts involved: concentration of all the (WAR) calculation operations in the hands of one single national official, defects in the handling of statistical tools, inadequacy of the checks on the accuracy or plausibility of the results.

1.41. The Commission's checks on the weighted average rate ought to include a systematic study of the discrepancies, Comptes et budget 9 keygen,serial,crack,generator,unlock, for the same year, Comptes et budget 9 keygen,serial,crack,generator,unlock the theoretical bases of assessment evaluated on the basis of statistics and the bases of assessment calculated by means of the weighted average rate ()

. The checks made on the most recent data ()

show that the situation varies considerably Comptes et budget 9 keygen,serial,crack,generator,unlock one Member State to another: in some Member States (Belgium, Germany, Greece, Spain, Italy, the United Kingdom), the theoretical revenue greatly exceeds the revenue collected, by between 12 % and 48 %; in other Member States (France, Ireland, the Netherlands), there is virtually no disparity; two Member States (Luxembourg and Portugal) are in an unusual situation where the actual revenue is over 20 % higher than the theoretical revenue. These situations may admittedly arise because of a combination of factors, which vary considerably from one country to another. Such cross-checks do, however, prompt questions about the realistic nature of the tax bases of assessment reconstructed for the various rates of VAT and, consequently, about the reliability of the resultant weighted average rates.

Conclusion regarding the weighted average rate

1.42. The weighted average rate of VAT is fundamentally much more of a statistical concept than a fiscal one. Its basic weakness is that the national accounts offer limited possibilities with regard to fiscal analysis; for most Member States this results in great diversity in the origin of the data and considerable complexity in the way the data is handled.

1.43. The accuracy of the weighted average rate largely depends on the level of statistical development in each Member State. This level has been found to be very unequal. The present system for calculating the VAT base is valid only if it forms part of a voluntary policy of improving and harmonizing Community statistical tools.

1.44. Some elements of the system affect the accuracy of the estimates: such as the disparity of two to five years between the rates taken into consideration and the aggregates used for weighting them; the fairly large role played by estimates where data are unavailable; and the way of calculating and rounding off the time-lags. The Member States' approach to these matters is not identical and this adversely affects the uniformity of the calculation of the base.

1.45. Lastly, the weighted average rate poses serious problems of control. Even though its calculation system is complex and cumbersome, the WAR is of crucial financial importance, and it should be a matter of priority to minimize the margin of uncertainty relating to it. This would require a more active policy on the part of the Member States to prevent errors and Comptes et budget 9 keygen,serial,crack,generator,unlock justify the stepping-up of checks by the Commission.

CORRECTIONS AND COMPENSATIONS

1.46. In 1992, as part of its audit of the own resource deriving from VAT, the Court examined the following areas of VAT corrections and compensations:

(a)the common flat-rate scheme for farmers;

(b)the transactions of small undertakings;

(c)the supply of CorelDRAW Graphics Suite X7 v22.2.0.532 Crack With Serial Key and building land;

(d)the restrictions on the right to deduct VAT.

Financial impact

1.47. The four areas of corrections and compensations examined by the Court totalled 53 933 Mio ECU or 2,16 % of the 1991 VAT basis of assessment. For the two preceding years they were 57 933 Mio ECU or 2,67 % of the 1989 basis of assessment and 53 555 Mio ECU or 2,27 % of the 1990 basis of assessment. Table 1.2 shows the amounts of these corrections and compensations in the context of the data from the Member States' statements on the 1991 VAT base, Comptes et budget 9 keygen,serial,crack,generator,unlock, which were submitted in 1992.

Common flat-rate scheme for farmers

1.48. The Member States are allowed to apply a flat-rate scheme to Comptes et budget 9 keygen,serial,crack,generator,unlock which is intended to offset the VAT charged on their purchases of goods and services. Flat-rate compensation percentages are fixed for this purpose. These percentages are based on macroeconomic statistics for flat-rate farmers alone for the preceding three years. The flat-rate compensation is paid either by the public authorities or by the taxable person to whom the goods or services are supplied, who deducts from the VAT for which he is liable the amount of Comptes et budget 9 keygen,serial,crack,generator,unlock flat-rate compensation he has paid to the flat-rate farmers ()

.

1.49. The revenue collected by a Member State is corrected if the flat-rate compensation percentage does not correspond to the percentage of the input VAT charge which was actually applied during the year in question to the flat-rate farmers' transactions, with the exception of that relating to consumption on the farm and direct sales to final consumers. The amount of the correction is equal to the difference between the two percentages ()

.

1.50. Some Member States do not include the data from all the agricultural sectors concerned in the calculation of their correction. This applies to Germany for freshwater fishing, Ireland for fishing, forestry and agricultural services, the Netherlands for forestry and cattle traders and Portugal for forestry.

1.51. Ireland does not exclude direct sales to final consumers. Moreover, even though the flat-rate scheme prohibits all other forms of deduction, Comptes et budget 9 keygen,serial,crack,generator,unlock, in Ireland the VAT levied on the construction of farm buildings can be refunded. This situation is, however, correctly taken into account when the compensation is being calculated.

1.52. Member States are required to determine their corrections in accordance with a common method of calculation ()

. Comptes et budget 9 keygen,serial,crack,generator,unlock (a)some Member States (Spain, Italy) use statistics which deviate from the Comptes et budget 9 keygen,serial,crack,generator,unlock Communities Statistical Office's concepts of the economic accounts for agriculture;

(b)the national statistics used in accordance with 'the common method of calculation` do not always make it possible to identify the transactions which are subject to the tax arrangements in force;

(c)these statistical data do not distinguish between transactions carried out by flat-rate farmers and those by tax-paying farmers;

(d)other sources or estimates have to be used, the reliability of which varies considerably;

(e)some components of the calculation are outdated or are of inadequate quality.

1.53. The Court detected an error in the flat-rate percentage used for calculating the correction to Spain's VAT basis of assessment for 1991. Faulty data on the final production of a Jogos de Curta-metragem de Graça para Baixar of cattle ('cattle reared exclusively indoors`) were used. As a result, the negative correction should be reduced from 3,6 Mio ECU to 1,4 Mio ECU.

Transactions of small undertakings

Graduated tax relief

1.54. France, the Netherlands and Luxembourg are the only Member States that apply graduated tax relief ()

, which is VAT relief depending on the turnover of the taxpayer. These Member States add to the amount of revenue they collect the equivalent of the revenue of which they have deprived themselves. France and the Netherlands have a computerized accounting system that contains details of the recipient undertakings' tax returns, thus ruling out the possibility of major risks in the calculation of their positive correction.

1.55. As the Commission has pointed out, Germany, which applied this system until 1989, Comptes et budget 9 keygen,serial,crack,generator,unlock, Comptes et budget 9 keygen,serial,crack,generator,unlock not include the effect of the 80 % relief for undertakings with a turnover not exceeding 20 500 DM. On the basis of data from German statements and a Bundesrechnungshof report, the tax advantage may be put at 300 Mio DM and the corresponding underestimation of Community resources at 15 Mio ECU in 1989.

Undertakings with a turnover below 10 000 ECU

1.56. Member States have the option of leaving out of account, for the purpose of determining VAT resources, the transactions of taxable persons whose annual turnover does not Comptes et budget 9 keygen,serial,crack,generator,unlock 10 000 ECU ()

. Six Member States make a correction (Belgium, Denmark, Spain, France, the Netherlands and, in part, Greece) and four calculate compensation (Germany, Italy, the United Kingdom and Greece for the remaining part).

1.57. There is no uniformity in the way this Comptes et budget 9 keygen,serial,crack,generator,unlock is calculated as each Member State has difficulties in identifying the undertakings in question. Moreover, there are still problems in distinguishing, on the one hand, supplies and services to final consumers and to other small undertakings and, on the other, supplies and services to taxable persons.

1.58. In addition to these general difficulties, there are specific areas of vagueness, for example:

(a)in Spain since 1986 the transactions of small undertakings in Alava, Guipuzcoa, Vizcaya and Navarra have not been taken into account;

(b)in Greece the correction takes no Comptes et budget 9 keygen,serial,crack,generator,unlock of the input VAT paid; the same is true in Belgium for Comptes et budget 9 keygen,serial,crack,generator,unlock undertakings subject to the 'equalization` tax;

(c)in Germany and in Greece profit margins are applied without any reasons being given;

(d)the input-output tables used are often obsolete;

(e)in Denmark, Spain and Italy, the corrections are drawn up on the basis of the taxable amounts declared, without taking account of the disparity (usually of one quarter) between what is declared and what is collected.

Undertakings with a turnover in excess of 10 000 ECU

1.59. Ireland and the United Kingdom continue to apply exemption to undertakings with a turnover exceeding 10 000 ECU. This is also the case in the Netherlands for some small undertakings which receive graduated tax relief.

1.60. The main difficulty in determining positive compensation that takes account of these undertakings' transactions is the lack of information in their respect. The calculation is therefore often artificial or even hypothetical.

1.61. In the Netherlands there is still no agreement with the Commission on the method to be followed and each party has been upholding its reservations since 1985.

1.62, Comptes et budget 9 keygen,serial,crack,generator,unlock. The method used in the United Kingdom for assessing the number Comptes et budget 9 keygen,serial,crack,generator,unlock undertakings concerned by the correction is likely to result in an underestimation.

1.63. Ireland has kept to its scheme and has even extended it by increasing the exemption. The Irish compensation is based on incomplete statistics. The suppliers of services and the undertakings that have opted to pay tax are disregarded and no distinction is made between supplies made to final consumers and those to taxable persons.

Supply of buildings and Comptes et budget 9 keygen,serial,crack,generator,unlock land

1.64. Belgium, Denmark, Germany, Greece, Portugal and the United Comptes et budget 9 keygen,serial,crack,generator,unlock continue to exempt the supply of building land and, except in Belgium and the United Kingdom, the supply before first occupation of buildings and the land on which they stand ()

. The basis of assessment for the VAT resource of these Member Comptes et budget 9 keygen,serial,crack,generator,unlock has to be determined as though these transactions were taxed.

1.65. In Greece and Portugal compensation is determined on the basis of data taken from the declarations of direct tax made by companies which sell building land or which construct or sell buildings. But no fiscal definition can be sufficiently precise to identify these undertakings. The other Member States use statistical data that are, if need be, updated by price indexes KeepSolid VPN Unlimited 7.4 WIN - July 2020 crack serial keygen supplemented by estimates. In Denmark the same ratios have been re-used in the calculations every year since 1979.

1.66. In the 1990 statements, Greece failed to include supplies to the exempted sector, and the United Kingdom has not taken supplies in Northern Ireland Comptes et budget 9 keygen,serial,crack,generator,unlock account.

1.67. In Germany the percentage determining the supplies to final consumers is applied only to 1st Mass Mailer 2.4 crack serial keygen supplies to natural persons. The same percentage applied to all supplies of building land would increase the German contribution by some 5 Mio ECU per year.

Restrictions on the right to deduct VAT

1.68. During a transitional period, Member States are authorized to retain all the exclusions to Comptes et budget 9 keygen,serial,crack,generator,unlock right Comptes et budget 9 keygen,serial,crack,generator,unlock deduct VAT provided for under their national laws when the Sixth Directive came into force ()

. For the purchase of petroleum products and passenger cars used for business purposes and for expenditure relating to the leasing and hiring and also the maintenance and repair of such cars, the VAT resources base may be determined as if the exercise of the right to deduct had not been restricted ()

.

1.69. All the Member States except Germany, the Netherlands and Luxembourg make use of this possibility. Instead of determining compensation, Belgium calculates a correction.

1.70. The sources of information differ considerably. To varying degrees, the national statistics often have to be supplemented by other data from various public services, producer associations, leasing firms or household budget surveys. These more specific data may, however, be unreliable, as Belgium uses ratios dating from 1959, Denmark and the United Kingdom from 1979, and Spain from 1980.

1.71. Very approximate estimates were found in Ireland for the assessment of leasing costs and in Italy for the average price of cars and for the number of cars purchased by the public sector, banks and insurance companies.

1.72, Comptes et budget 9 keygen,serial,crack,generator,unlock. In Spain, it is impossible to identify in the calculation the effects of the national law which places no restriction on the right to deduct VAT for taxi companies, driving schools and hire firms. Furthermore, the percentage of sales of second-hand cars is only 5 %. Comparable inaccuracies have been found for the purchase prices of company cars (the United Kingdom) and for the percentages of purchases by the exempted sectors (Denmark, the United Kingdom) and by small undertakings (Denmark).

1.73, Comptes et budget 9 keygen,serial,crack,generator,unlock. The percentage for private use of company cars, which is a key element in the calculation of the compensation, fluctuates considerably: 15 % in Spain and Italy, 20 % in the United Kingdom and Greece, 33 % in Denmark and 35 % in Ireland. In Belgium, Comptes et budget 9 keygen,serial,crack,generator,unlock, for the purposes of calculating the 'refusal rate` (for deductible VAT), it is considered that cars belonging to legal persons are 100 % for professional use.

1.74. Shortcomings were found in all the Member States that apply compensations of this type. Whilst in many of the cases referred to they are detrimental to the Community resources, they may also be to the detriment of the Member States.

Conclusion regarding corrections and compensations

1.75, Comptes et budget 9 keygen,serial,crack,generator,unlock. The corrections and compensations that have been examined confirm the complex, artificial nature of the reconstruction of the uniform basis of VAT assessment as well as the other weaknesses observed by the Court in the past. Taken as a whole, these corrections and compensations concern a total flow of 282 900 Mio ECU in terms of the basis of assessment.

1.76. All the examples referred to in previous paragraphs clearly indicate that in order to achieve satisfactory results in this field, it would be necessary not only to be perfectly familiar with the various fiscal systems in force in the Member States, to understand them and be able to implement them, but also to be able to correct, in terms of the basis of assessment, any divergent effects they might have in relation to the Community directives, i.e. by financial amounts Comptes et budget 9 keygen,serial,crack,generator,unlock corrections to revenue collected or by compensations in the intermediate basis of assessment.

1.77. These amounts can sometimes be determined on the basis of fiscal data. But very often, when it is a case of, for example, calculating amounts that have not been collected by the national tax authorities, use has to be made of the national accounts and macroeconomic data. This is an area where methods of assessment predominate and where often subjective hypotheses and interpretations are involved.

1.78. The remedy is obviously to define uniform methods of calculation that are suited to each type of correction and compensation, and indeed this is the path which the Commission has recently taken, even though this method comes up against the problem that this subject is heavily dependent on the national context.

CONCLUSION COMMON TO THE WEIGHTED AVERAGE RATE AND CORRECTIONS AND COMPENSATIONS

1.79. Despite the obstacles represented by the complexity of the calculations and the heterogeneity of the data, the Commission and the Member States seem to have made headway in improving the comparability of the data and the uniformity of the methods. Nevertheless, it would appear from the Court's current observations on corrections and compensations, together with the remarks on the consistency of the statistical instrument used for the calculation of the WAR, that the degree of reliability of the base of the largest Community resource is still inadequate. High priority must be given to reducing this degree of uncertainty.

GROSS NATIONAL PRODUCT (GNP)

Introduction

1.80. The GNP aggregate resulting from the accounts of the Member States is important for the system of Community own resources because it conditions the GNP resource itself and the VAT resource of those Member States whose basis of assessment is capped ()

.

1.81. The GNP aggregates are not the product of traditional accounting procedures, but of a statistical system of national accounts that makes use of macro-economic data. For the Court's audit, it therefore seemed preferable to refer to specific criteria like exhaustiveness, comparability and compliance with the European System of Integrated Economic Accounts (ESA). For the purposes of this Annual Report, the Court's audit enquiries were carried out only within the Commission and have not yet examined the question of the actual composition of the GNPs.

The Commission's management

Compilation and presentation of GNP

1.82. The way in which GNP is compiled by the Member States is by no means homogeneous and there are various inadequacies (some have already been pointed out by the Court ()

) which adversely affect the reliability of the statistical figures sent to the Commission.

1.83. For example, the ESA is still not applied by Belgium and Greece. An examination of the inventories reveals that the data forwarded Comptes et budget 9 keygen,serial,crack,generator,unlock Eurostat still contain marked discrepancies in relation to the ESA. Lastly, the Member States differ in terms of the sources used and how up to date they are:

(a)Portugal and Greece keep referring to old data from the early 1970s;

(b)Portugal has not updated its data on the financial years 1988, 1989 and 1990 with regard to its economic territory; France has updated its data with regard to overall GNP but not for each of its components.

1.84. Furthermore, it should be noted that the definition of GNP from the expenditure point of view contained in the Commission questionnaire refers to national final consumption and not to final consumption on the economic territory, as required by Council Directive 89/130/EEC, Euratom of 13 February 1989 ()

. In more general terms, in 1991, only five Member States (Spain, France, Italy, the Netherlands and Portugal) complied with the provision requiring that gross domestic product at market prices (GDPmp) be presented in terms of the three points of view of output, expenditure and income, even though the purpose of this was to provide a better guarantee of the validity of the figure for GNP by comparing assessments held to be independent.

Verification of GNP data

1.85. In order to make it possible to assess the reliability and comparability of GNP data, Article 4 of Council Directive 89/130/EEC, Euratom stipulated that the Member States should provide the Commission with an inventory of the procedures and basic statistics used to calculate their GNPs and the Comptes et budget 9 keygen,serial,crack,generator,unlock thereof. The Directive also sets up a committee (the GNP Committee) whose main role is to examine the data concerning the aggregates and the information contained in the afore- mentioned inventories.

1.86. In fact, these inventories were not all collected until the financial year 1991. For the financial years 1988, 1989 and 1990, the GNP Committee therefore confined itself to establishing the availability of the data required. For the financial year 1991, the data for which were available by 1 October 1992, the Committee considered that the figures supplied reflected at the time the best possible efforts on the part of the Member States Comptes et budget 9 keygen,serial,crack,generator,unlock produce comparable and representative data. However, it did not qualify its judgment in terms of the degree of comparability and representativity that had been achieved.

1.87. By contrast, in its role as advisory body for the improvement of GNP data, which was also conferred upon it by the aforementioned Directive, the GNP Committee found that a number of measures still needed to be taken in the following fields:

(a)greater compliance with the ESA on the part of all Member States;

(b)greater standardization in the statistical bases and assessment methods and the use of recent data;

(c)inclusion of the 'black` economy;

(d)standardization of the evaluation of housing services and agricultural activities;

(e)standardization of the procedures for converting GDP into GNP.

1.88. Up to now, only one question has been solved - the one concerning economic territory. This is evidence that simple solutions will not be easy to find. Moreover, there is nothing to indicate that the above list can be regarded as comprehensive or even adequate as a means Comptes et budget 9 keygen,serial,crack,generator,unlock rendering the GNP figures as reliable and as comparable as might reasonably be expected from data that are to be used as the basis for a Community own resource.

Overall issuing of 'reserves` in 1992

1.89. The GNP data forwarded by the Member States may be amended, just as the VAT statements may be rectified, during a period of no more than four years following the financial year in question. This time-limit does not, however, apply to points that are notified by the Commission or a Member State. With regard to VAT bases, such rectifications, together with the relevant notifications, are widespread. These 'reserves`, as they are known, interrupt the aforementioned four-year prescription ()

.

1.90. The Commission has, to date, notified no rectifications concerning GNP, Comptes et budget 9 keygen,serial,crack,generator,unlock. In September Comptes et budget 9 keygen,serial,crack,generator,unlock, it issued, for the first time, a total of 128 'reserves`, some of which Comptes et budget 9 keygen,serial,crack,generator,unlock common to all the Member States and others of which concerned only some of them. The ones relating to all of them concerned the following points:

(a)the exhaustiveness of the measurement of GNP and, in particular, Comptes et budget 9 keygen,serial,crack,generator,unlock, the question of the inclusion of the 'black` economy;

(b)the conversion of GDP into GNP;

(c)the way in which housing services are treated;

(d)the inclusion of subsidies and the classification of taxes;

(e)the way in which private non-profit institutions and general government are treated;

(f)the way in which financial institutions are treated;

(g)the borderline between final use and intermediate consumption.

1.91. The number of these 'reserves` and the general nature of some of them back up the fears expressed with regard to the reliability of the data forwarded and hence to the accuracy of Comptes et budget 9 keygen,serial,crack,generator,unlock and VAT resources calculated by using the GNP base. Furthermore, the financial year 1992 corresponded to the four-year deadline applicable to the first year of implementation of the GNP resource (1988) after which no amendments were possible. The issuing of these general and specific 'reserves` therefore looks like a useful precautionary measure, but its effect, however, is to allow all the GNP data to be deferred.

1.92, Comptes et budget 9 keygen,serial,crack,generator,unlock. Finally, in spite of the extent of the field covered by these 'reserves`, the Court feels that certain points have not been considered. For example, there is the question of the updating of national accounts, with regard to which there is considerable disparity between Member States and for which 'reserves` should have been issued concerning GNPs that were determined on the basis of data that were too old (Greece and Portugal). There is also the case of the GNP of the former German Democratic Republic, whose previous planned economy is bound to pose problems in terms of assessment and integration into the GNP of the Federal Republic of Germany. Despite the fact that the four-year time-limit has not yet expired (Germany was unified in 1990), it is still astonishing that the Commission has not issued a 'reserve` with regard to this question.

The operation of the system

1.93, Comptes et budget 9 keygen,serial,crack,generator,unlock. Article 10 of Council Directive 89/130/EEC, Euratom stipulates that the Commission must submit a report on the application of the said Directive. This report was not submitted until March 1992 ()

, chiefly because the inventories stipulated in Article 4 needed to be available before it could be drawn up.

1.94. In submitting this report the Commission had the opportunity to make a preliminary assessment of the implementation of the GNP system. This assessment reviewed the enactment of the Directive, the Comptes et budget 9 keygen,serial,crack,generator,unlock of the Member States' GNP data and, finally, the achievement of the Directive's objectives.

1.95. The Commission's opinion may be summarized in three points:

(a)the GNPs of the majority of the Member States are reasonably comparable;

(b)however, Comptes et budget 9 keygen,serial,crack,generator,unlock, some Member States' assessments contain inadequacies;

(c)a greater degree of comparability needs to be HitFilm Pro 15.1 Crack Archives 1.96. Consequently, the Commission suggests a three-fold plan of action:

(a)achieve more homogeneous compliance with ESA rules;

(b)continue efforts to improve the accuracy of assessments;

(c)take steps to ensure that national accounts give a more complete picture of economic activity.

1.97. Presented in this way, the Commission's conclusions do not make it possible to form a clear opinion of the degree of reliability 2Flyer Screensaver Builder Pro 6 crack serial keygen the data currently supplied by the Member States. Indeed, despite the degree of comparability achieved, which is regarded as reasonable, improvements are deemed necessary but no benchmark is given making it possible to discern what level has been achieved and what progress still needs to be made. Moreover, the representativity criterion for GNP, which is explicitly stipulated by the Directive and is an essential safeguard against the risk of distortion, has not been looked at specifically.

Assessment

1.98. Although the ESA statistical frame of reference has been well defined, the Member States' systems of national accounts, on the basis of which the Comptes et budget 9 keygen,serial,crack,generator,unlock aggregates are calculated, have not been standardized. There are important differences with regard to the sources used, how recent they are, the calculation methods employed and the assessment of certain aggregates.

1.99. At the same time, certain Member States (Den- mark, Greece, Comptes et budget 9 keygen,serial,crack,generator,unlock, Luxembourg and Portugal) have decided to carry out an extensive revision of their statistical base, Comptes et budget 9 keygen,serial,crack,generator,unlock. This has not yet been completed and will doubtless lead to significant amendments.

1.100. In this context, Comptes et budget 9 keygen,serial,crack,generator,unlock, neither the existing control mechanisms nor the progress that they have achieved suggest that there will be a speedy improvement in the situation. The GNP Committee has a considerable workload; it does not plan to examine rectifications to account for the 'black` economy until 1994. As for the national audit bodies, they do not examine Comptes et budget 9 keygen,serial,crack,generator,unlock and macroeconomic data.

1.101. It would therefore seem to be rather unrealistic to think that a pronouncement can be made, Comptes et budget 9 keygen,serial,crack,generator,unlock, with the necessary rigour, on the reliability and comparability of the GNP aggregates that the Member States supply to the Commission. As the margin of error is difficult to estimate, it is possible YL Computing WinUtilities v9.77 crack serial keygen obtain an idea of the variations that occur by looking at the GNP revisions submitted by the Member States. For the financial year 1989, for example, the disparities between the initial data and the last revisions available vary from P1,6 % (United Kingdom) to + 2,4 % (Netherlands). These variations affect the total amount of GNP and VAT own resources recovered by the Community and, above all, the allocation of the burden of these own resources among the Member States.

1.102. The points raised throughout this analysis might give the impression that, at the present stage, the GNP tool is no more than an index system that indicates, with some degree of probability, the capacity of the Member States to contribute towards financing the needs of the Community. Of course, it is not a base that is as accurate and verifiable as the basis of assessment of a tax. Besides, national accounts were not designed to satisfy fiscal needs.

1.103. However, even though the GNP figure that it produces has numerous methodological flaws, the shortcomings, by virtue of the objectives pursued at the macroeconomic level, do not necessarily mean that the figure arrived at is lower than the real one.

Conclusion

1.104, Comptes et budget 9 keygen,serial,crack,generator,unlock. In view of the importance of the GNP in determining the Member States' contributions fairly, steps need to be taken to ensure that this tool is improved in terms of its most important aspects in such a way as to bring it as close Comptes et budget 9 keygen,serial,crack,generator,unlock reality as possible. The progress achieved in this direction during recent years seems to indicate that the McAfee VirusScan Enterprise 8.8 P15 Crack Full Version Free Download has not given sufficient attention to the fundamental role that has been entrusted to it in the field in question.

TRADITIONAL OWN RESOURCES

Simplified customs clearance procedures

Objectives and principles of the scheme

1.105. The purpose of the 'simplified` procedures is to make the clearance of goods easier Comptes et budget 9 keygen,serial,crack,generator,unlock importers who carry out a continuous flow of operations. These procedures allow importers to submit global summary declarations covering several import operations rather than having to submit declarations for one operation at a time.

1.106. The conditions for access to the scheme are not particularly restrictive. They relate mainly to the customs authorities' ability to carry out their checks to the full, in particular on the basis of the accounts of the undertakings involved. Only occasional traders or those who have previously committed offences are excluded. The amounts involved are significant. In the Netherlands, they make up 50 % of collected duties, in Germany 40 %, in Belgium 29 %, in France 25 % and in the United Kingdom 11 %. Greece and Italy do not apply the procedures in question.

The implementation of the scheme

1.107. Germany and France take rather a liberal attitude towards Comptes et budget 9 keygen,serial,crack,generator,unlock authorizations; in particular, they may be granted to shipping firms and customs agents. The approaches taken by the other Member States are more restrictive. The United Kingdom requires successful candidates both to have authorized consignee status and to have a computerized system of data management. In Spain, all the goods have to have been shipped by the same exporter from the same country of origin. In general, because of the need to compare partial and global declarations, simplified procedures, despite their name, Comptes et budget 9 keygen,serial,crack,generator,unlock, make for rather complex management and are also time consuming.

1.108. Even where the accounting and control obligations specified in the authorizations granted to traders turn out to be sufficiently restrictive, they are not always strictly enforced. In Germany, for example, the usual completeness checks were not carried out at all and the ex post facto documentary checks were carried out only after long delays. In Denmark, there is no real exploitation of risk analysis with regard SecureCRT 8.5.2 license key Archives the value of goods. In the Netherlands and in France, the system of automatic computerized checks has not been adapted to the case of global declarations. Moreover, despite the fact that they would be well-suited to this end, computerized clearance systems generally do not cover simplified procedures.

Conclusion

1.109. In order to ensure equal access to the simplified procedures, the practical procedures for granting access should be standardized at European level by abolishing certain rather unjustified national restrictions. Computer technology should be exploited as a means of improving customs checks. Finally, physical checks, on whose frequency, in principle, the risk of Strategy Archives - CrackGods fraud depends, should be adapted to the particular case of these procedures which, it should be remembered, often involve the direct delivery of goods to the premises of the undertakings involved in the scheme.

The customs value of perishable goods

Objectives and principles of the scheme

1.110. The general principle of customs value as laid down under the GATT is that goods must be declared at their transaction value. However, a special scheme has had to be introduced with regard to perishable fruit and vegetables imported 'on consignment` (i.e. without a fixed sales price). This scheme is optional for importers. For this purpose, Commission Regulation (EEC) No 1577/81 ()

of 12 June 1981 set up a procedure for establishing standard average values free at Community frontier.

1.111. In the Common Customs Tariff, several of the products in question are taxed at duty rates of between 18 % and 25 %, which are among the highest in the Community. The total amount of duties collected can be estimated at around 354 Mio ECU. Commodities originating from the Maghreb (Algeria, Morocco, Tunisia) and Mashreq (Egypt, Jordan, Libya, Syria) countries, which are not dutiable, are outside the system as are Spanish and Portuguese fruit and Comptes et budget 9 keygen,serial,crack,generator,unlock, which were integrated into the single market as from 1 January 1993.

Establishing values and the application of the scheme

1.112. Standard customs values are established once a fortnight for 64 products on the basis of the average unit prices of 19 marketing centres in the Comptes et budget 9 keygen,serial,crack,generator,unlock. The relevant information is collected by the national authorities on the basis of market price lists, auction prices or the prices of certain large wholesalers. As the list of commodities involved has become progressively longer (from 40 to 64 articles), a choice should be made between restricting the system only to widely sold products or to extending it to a wide variety of different ones.

1.113. In the Hamburg free zone, a local agreement allows a fruit-importers association to benefit from the advance fixing of standard values whilst at the same time Comptes et budget 9 keygen,serial,crack,generator,unlock able to use current values instead where these have gone down in the Comptes et budget 9 keygen,serial,crack,generator,unlock The optional nature of the scheme

1.114. Pursuant to Commission Font Editor Archives s (EEC) No 1577/81, the standard value scheme is optional. However, once the importers have made their choice, they are required to comply with a minimum validity period of one calendar year in order to limit their possibility of exploiting varying price levels. In fact, importers who go through an agent or have more than one firm can easily get round this measure. Agents can clear goods using standard or transaction values as they feel fit. In order to avoid this situation, there needs to be stricter observance of the principle whereby the scheme is authorized only in cases where it is necessary, i.e. for imports 'on consignment`, where there is no declared transaction value at the time of importation.

Conclusion

1.115, Comptes et budget 9 keygen,serial,crack,generator,unlock. Current procedures for establishing standard values, upon which the scheme is based, do not make it possible to establish really representative prices for import transactions. In order to achieve this, the list of marketing centres used should be kept up to date and the information gathered should be weighted in terms of the volume of goods imported. It would also be preferable to restrict the list of eligible products to commodities for which there is a sufficiently large flow of trade.

1.116. However, taking account of the changes in the conditions governing the taxation of fruit and vegetable imports into the Community, due in particular to the effects of the preferential agreements currently in force, it would be useful to reconsider whether these procedures ought not to be limited to a number of special cases, Comptes et budget 9 keygen,serial,crack,generator,unlock, such as sales 'on consignment`, or even whether the scheme should be discontinued, so as to prevent importers from having a de facto possibility of choosing which value to declare.

Reduced levies for the importation of cattle

Objectives and principles of the scheme

1.117. The importing of young bovine animals, subject to reduced levies, originating in Hungary, Poland, Yugoslavia (until 15 November 1991) and Czechoslovakia (from 1 January 1992) enabled a quota of 198 000 and 214 500 head of cattle to be imported in 1991 and 1992 respectively. These quotas went mainly to Italy and Greece (194 220 head per year), where the Court's audit was carried out.

1.118. The reduction in the levy was 65 % or 75 % according to the weight and origin of the animals. The latter had to be fattened for a period of at least 120 days after import, otherwise an amount equivalent to the reduction granted Helix Native Crack Archives be recovered. The total of the amounts in question can be estimated at 53,5 Mio ECU per year.

1.119. The procedure provided for in Commission Regulation (EEC) No 612/77 of 24 March 1977 ()

requires importers to comply with various formalities. They must, for example, obtain import licences, supply the names of the places where the animals are to be fattened, fix marks on the animals and supply proof of having complied with their commitments. Finally, 10 % of the quota has to be reserved for traders who are new to the market.

Implementation of the scheme

1.120. In Greece, the one-month deadline for supplying information about the place where the animals were to be fattened was not enforced, nor was the requirement that the animals should bear the importers' identification marks.

1.121. In Italy, the proof of compliance with the condition that the animals be fattened and not slaughtered for a period of 120 days after being imported took the form of certificates issued by the local authorities, which each adopt their own procedures. The lack of more exact instructions may put compliance with the eligibility conditions in jeopardy. In Greece, three cases were found in which guarantees had been released without the required proof being submitted. In neither Italy nor Greece were guarantees or parts of them forfeited because the requirements laid down in the regulations had not been complied Comptes et budget 9 keygen,serial,crack,generator,unlock 1.122. Finally, the quality of the information forwarded by Italy and Greece, with regard to the number and origin of the animals imported for each period, did not enable the Commission to manage the quotas properly.

The calculation of import levies

1.123. Levies are calculated on the basis of the weight of the goods. In Italy, Comptes et budget 9 keygen,serial,crack,generator,unlock, at the customs office visited, a weighing report was issued for each animal. However, the weight per animal was rounded off. In Greece, at the customs offices visited, the animals were weighed in groups rather than individually.

Justification of the scheme

1.124. Schemes of this nature would appear to have little justification in view of the Community's public finances. Livestock requirements as regards young bovine animals are more than satisfied by Community supplies, Comptes et budget 9 keygen,serial,crack,generator,unlock, as there is a surplus of 600 000 head. Reduced-levy imports amounting to one third of this surplus not only mean a decrease of some 53,5 Mio ECU in the own resources but also cause deferred supplementary expenditure, for example, for export refunds for live cattle (a total of 122 Mio ECU in 1992).

Conclusion

1.125. The cumbersome procedures that were set up to manage the importing of the quotas in question were poorly complied with, without either national or Community control systems detecting these shortcomings. No supplementary control systems, based, for example, on the accounts of the undertakings concerned, were set up. The management and control systems of these specific schemes could usefully be reviewed.

Imports of cattle under Community transit arrangements

1.126. A fraudulent trade in bovine animals and sheep originating in Poland was discovered in Germany in December 1990. Instead of paying the levies due at the frontier, the traders placed the goods under the Community transit procedure, whereby importers are allowed to pay the import duties after transportation, subject to these duties being covered by a bank guarantee. In fact, the guarantee required was lower than the amount of duty payable, which made it less expensive to leave the transit papers uncleared than to pay the duties in question. Specific checks were made at national level by the German authorities.

1.127. The Commission looked at this trade in 1991. Its reports contain 800 cases of non-clearance and the own resources at stake are estimated at about 15 Mio ECU. In December 1991 it sent a telex to the Member States suggesting that a comprehensive guarantee of at least 100 000 ECU should be required (50 000 ECU in certain cases). Commission Regulation (EEC) No 2560/92 of 2 September 1992 ()

made this measure compulsory. Thus, it took nearly two years, during which the same trade was able to grow in the other Member States, for an essential Regulation to be produced.

1.128. With regard to trade with EFTA countries, identical provisions were adopted in October 1992 and then replaced, as from 1 January 1993, by the old rules: i.e. the minimum level of guarantee is no longer fixed at 100 000 ECU. Transit operations carried out in EFTA countries are still subject to the risks that enabled the fraudulent trade described above to develop.

FINES AND PENALTIES

1.129. The Court examined the penalties imposed by the Commission on undertakings that contravene the rules on free competition ()

. In 1992, 34,53 Mio ECU were collected and 258,84 Mio ECU held over as the result of Court cases (19 cases involving 105 undertakings). Since 1985, the recovery rate for fines has been 11,7 %.

1.130. The situation observed previously by the Court has hardly changed ()

. New delays of up to three months were observed in the notification of decisions and inconsistencies were found between decisions and notifications. In one case, the Commission favoured some debtors by spreading out their payment terms over four years and by granting interest rates for late payments of 8 % rather than the legal rate of 13,75 %. Delays were observed of up to 17 months for the issuing of recovery orders, or orders reducing or cancelling amounts outstanding. Finally, interest on late payments is always entered under the same Article of the budget as the principal. The Commission should therefore be more rigorous in complying with its own internal rules and in its management of fines imposed in the field of free competition.

1.131. In another case, on 27 February 1992 ()

the Court of First Instance ruled that the decision imposing fines totalling 23,5 Mio ECU was cancelled. Some of these fines had been paid beforehand and entered as budgetary revenue by the Commission. In order to refund them, the authorizing officer, on 9 October 1992, eight months after the Court's decision, drew up three payment orders for 7,9 Mio ECU, including 1,9 Mio ECU of interest on arrears that was granted even though this is not provided for in the regulations. As no budgetary funds were available, these payment orders were charged, outside the budget, against liquid assets. This procedure is irregular pursuant to the provisions of Articles 1 and 5 of the Financial Regulation and ought to have been refused by the Financial Controller (see paragraph 13.34 of this report). Moreover, the Commission was not able to regularize the situation because its successive proposals for inclusion in the budget did not produce successful results either at the Council on Ulead Photo Impact 10 crack serial keygen December 1992 in the context of a supplementary and amending budget or at the Parliament on 25 January 1993 in the context of a transfer of appropriations. The Court therefore asks the Commission to indicate when this situation is likely to be regularized.>REFERENCE TO A FILM>

CHAPTER 2 (*) The European Agricultural Guidance and Guarantee Fund, Guarantee Section (EAGGF-Guarantee) - Management and budgetary control

>TABLE>

(*) The Commission's replies are on page 270

BUDGETARY ASPECTS

Evolution of the budget

2.1. Total appropriations made available for subsection B1 amounted initially to 36 022 Comptes et budget 9 keygen,serial,crack,generator,unlock Mio ECU. An amount of 35 022 Mio ECU concerned operational expenditure under titles B1-1 to B1-4 and 1 000 Mio ECU were entered as the monetary reserve under title B1-5. As a result of amending and supplementary 3D Designing Software Archives > New Released Software Serial Keys Free No 2 and 3 of 1992 and transfers to and from other sub-sections of the general budget final appropriations for the operational expenditure were much lower and amounted to 32 023,5 Mio ECU.

2.2. Against the initial budget the most important modifications were made in cereals (B1-10) -870 Mio ECU; wine (B1-16) -635 Mio ECU and milk (B1-20) -1603 Mio ECU. Financial information on the implementation of the EAGGF Guarantee Fund is presented in Tables 2.1 to 2.4.

Accounting

2.3. European Agricultural Guidance and Guarantee Fund, Guarantee Section (EAGGF-Guarantee) payments to Member States in the context of monthly advances are first registered in the computer system of the Commission's EAGGF directorate. The payment files are transferred to the Commission's financial controller for his approval after which the accounting officer charges the amounts to the accounts in the central accounting system of the Commission.

2.4. Due to a computer problem the approval of the financial controller and the booking to the accounts of the Member States' declarations for August, September and October 1992 were delayed considerably, Comptes et budget 9 keygen,serial,crack,generator,unlock. Only at the end of January 1993 were they finally executed after the Court had Comptes et budget 9 keygen,serial,crack,generator,unlock the Commission services because of the non-availability of the information in the accounts.

Carry-overs

2.5. From 1991 to 1992 the Commission made non-automatic carry-overs under Article 7(1) (a) of the Financial Regulation of 166,0 Mio ECU in order to finance food aid for East European countries and the former Soviet Union (see paragraphs 2.71 to 2.109 below). Other carry-overs under Article 7(1) (b) of the Financial Regulation from 1991 to 1992 amounted to 24,1 Mio ECU of which 11,2 Mio ECU were finally spent.

2.6. At the end of the 1992 budget year the Commission carried over 50,7 Mio ECU under Article 7(1) (b) of the Financial Regulation. These carry-overs principally concern headings B1-1221 (schemes related to consumption of olive oil) 11,8 Mio ECU; B1-1890 (food aid for Eastern Europe) 17,3 Mio ECU and B1-3600 (measures to combat fraud) 15,9 Mio ECU. As in previous years the Commission also made non-automatic carry-overs under Article 7(1) (a) of the Financial Regulation totalling 175,5 Mio ECU for emergency aid to the countries of Central and Eastern Europe.>TABLE POSITION>

>TABLE>

>TABLE>

>TABLE>

Public storage

2.7. The total cost of public storage (technical costs, financial costs, gains and losses on sales, depreciation) in 1992 was 4 500 Mio ECU, Windows 7 ultimate product id crack serial keygen is slightly lower than in 1991 (4 877 Mio ECU). Of the 1992 total, Comptes et budget 9 keygen,serial,crack,generator,unlock, depreciation for cereals and beefmeat was 2 115 Mio ECU and 1 Comptes et budget 9 keygen,serial,crack,generator,unlock 747 Mio ECU respectively.

2.8. As Table 2.5. shows, the total value of the stocks at 30 September 1992 remained the same as in the previous year. Stocks of cereals increased by some 400 Mio ECU, whereas milk product stocks decreased by some 500 Mio ECU. The increase in cereals stock was due to a combination Comptes et budget 9 keygen,serial,crack,generator,unlock high Comptes et budget 9 keygen,serial,crack,generator,unlock in Member States and falling exports to Eastern Europe, Comptes et budget 9 keygen,serial,crack,generator,unlock no funds were available to finance the purchase of cereals.

2.9. Stocks are valued by the Commission at estimated world market prices. In this context, for milk products, the price estimates are based on GATT minimum prices. For beef meat the estimates are based on prices realized on the world market for Community exports. The estimates for the cereals are based on information from the Chicago Exchange, the International Wheat Council and experts in cereals and traders.

2.10. In the course of its audit the Court asked to see the Commission's records of how the cereals prices were estimated. The Commission was unable to produce any.>TABLE>

2.11. Comparison of actual prices for milk products and cereals with the estimates for the years 1991, 1992 and 1993 revealed that the latter are consistently lower, Comptes et budget 9 keygen,serial,crack,generator,unlock. For 1992 the differences varied between 20 % and 40 %. As these estimates are used for Comptes et budget 9 keygen,serial,crack,generator,unlock the budget, this implies over-provision of budgetary appropriations. Furthermore it may generate negative expenditure.

Budgetary discipline

2.12. In Council Decision 88/377/EEC of 24 June 1988 ()

concerning budgetary discipline, annual limits known as 'guidelines` for EAGGF expenditure were fixed. The guideline for 1992 was 35 039 Mio ECU. Against this background total commitments amounted to 31 118,3 Mio ECU which is 89 % of the maximum amount. By including new commitments made on non-automatic carry-overs from 1991 to 1992 the total commitments amounted to 31 275,7 Mio ECU.

2.13. The favourable outturn in 1992 was due to lower than estimated expenditure in the cereals, wine, milk and beef meat sectors. In regard to cereals, butter, Comptes et budget 9 keygen,serial,crack,generator,unlock, beef and pork meat from the former German Democratic Republic, a reimbursement of 307 Mio ECU from Germany for exports, which was not Comptes et budget 9 keygen,serial,crack,generator,unlock properly chargeable to EAGGF-Guarantee but had been prefinanced by the Commission, contributed to the lower level of expenditure.

Expenditure forecasting

2.14. The Court has commented in previous annual reports that the monitoring of the execution of the EAGGF-Guarantee section of the budget cannot function adequately as long as Member States' forecasts are not reliable. During 1991/92 the Commission made a major effort to improve the quality of Member States' forecasts through a seminar for the Member States and by computerizing part of the information flow between the Commission and the Member States. Although some of the new mechanisms will only start to have an effect on forecasts in 1993, some Member States have already managed to improve the quality of their 1992 forecasts. Graph 2.1 shows that the overall three months' forecasts in 1992 tended to come in line with the actual expenditure.

2.15. At the level of the specific markets, however, the differences between the three-month forecasts and outturn were still substantial. For two categories of products, cereals and oil and fat, for which these forecasts were mostly between 400 Mio ECU and 600 Mio ECU, actual expenditure often differed Comptes et budget 9 keygen,serial,crack,generator,unlock some 150 Mio ECU.

2.16. Table 2.6 illustrates the substantial differences which can exist between Member States in any one period in regard to the reliability of their forecasts.

Clearance of accounts

2.17. The clearance of accounts decision for the EAGGF-Guarantee year 1989 was taken in September 1992 ()

. The amount to be reimbursed to the Commission by all Member States totalled 964 Mio ECU. Out of this amount 536 Mio ECU concerned corrections for the milk superlevy in Italy and 168 Mio ECU in Spain.

2.18. Both countries had not fulfilled their obligation to implement the milk quota system. Italy had not assigned individual quotas to farmers or dairies nor had it established figures for milk production per farmer or per dairy. Therefore, it was not in a position to collect the superlevy. In regard to Spain, although it has assigned quotas Comptes et budget 9 keygen,serial,crack,generator,unlock producers, the collection of the levy was not enforced.

2.19. It was agreed between the Member States concerned and the Commission services that these countries would make their reimbursements for 1989 in three instalments to be paid in January, February and March 1993. The Commission should ensure prompt payment of all outstanding amounts. However, only the first instalment (53,2 Mio ECU for Spain and 93,2 Mio ECU for Italy) was paid to the Commission in early 1993 and since then no further repayment has been registered. For the EAGGF-year 1993/94 the Council decided to increase the milk quotas for Spain, Italy and Greece by Council Regulation (EEC) 1560/93 of 14 June 1993 ()

. In CorelDraw Graphics Suite 2022 Crack With Torrent Full Version [Win/Mac] of the Council's decision the Commission decided on 28 July 1993 to reduce considerably the amounts to be paid by the Member States concerned in respect of 1989 by means of a modification ()

of the 1989 clearance decision which involved the overruling by the Commission on 27 September 1993 of the Financial Controller's refusal to product key finder Archives - Patch Cracks the reduction for Italy. Clearly the Council regulation cannot be the basis for adjusting the amounts for previous years. The legality of the modification and its impact will therefore be carefully examined by the Court.

Nomenclature

2.20. EAGGF-Guarantee expenditure is based on regulations directly applicable in the Member States and there is a legal obligation on the Community to finance it. It is against this background that the budget nomenclature includes a number of 'pour memoire` (p.m., i.e. token entries) items in order to provide the necessary flexibility in the case of unforeseen expenditure. These items cover:

(a)possible payments for existing schemes for which an assessment of expected expenditure is not possible, for instance, in the case of old schemes which are being phased out;

(b)new regulations proposed by the Commission not yet approved by the Council Comptes et budget 9 keygen,serial,crack,generator,unlock which are likely to be approved during the budgetary year;

(c)new policies which are being formulated but which have not yet been the subject of a formal draft regulation.

2.21. In the 1992 budget there are 51 p.m. items in the EAGGF budgetary nomenclature but often only a poor or no explanation is given for the existence of the item. For 12 of the p.m. items there is no legal or other justification written into the budget and no explanation is given by the budgetary authority for the implementation of these items. This is not compatible with general budgetary rules.

2.22. An example of a non-acceptable use of a p.m. item occurred in 1991 and 1992. Under chapter B1-18 'other plant sectors or products`, article 189 'other`, the Commission booked various expenditure for food aid for East European countries. Although these actions started in 1991 and will continue in 1993 there are no specific budget headings established for this action, Comptes et budget 9 keygen,serial,crack,generator,unlock. The current practice can hardly be excused by claiming urgency for the measures because the same type of action Comptes et budget 9 keygen,serial,crack,generator,unlock being carried out for the third consecutive year. The Court notes that, in the Preliminary Draft Budget for 1993, the Commission had proposed a distinct chapter for food aid, but that this proposal was rejected by the budgetary authority.

2.23. Certain budget items include 'negative` and 'positive` operations, for example the profits and losses on public storage for which the Member States declare the net value only. This leads to a lack of budgetary transparency. For such cases separate budget lines should be used and Member States should be instructed to declare income and expenditure separately.

2.24. Some budget items are mixed items under which the Commission books traditional 'Guarantee` expenditure as well as 'direct` expenditure. These budget lines are thus used for payments executed by the Member States during the period 16 October of the year 'n-1` to 15 October of the year 'n`, as well as for the expenditure directly executed by the Commission from January to 31 December of the year 'n`. Such a situation, by which the same budget line is used for recording expenditure, executed in different periods under different management systems, leads to a lack of budgetary transparency and complicates the management of the budget.

Conclusion

2.25. The budget nomenclature for EAGGF-Guarantee expenditure requires urgent revision as follows:

(a)p.m. items should be limited to cases where either there is an existing legal basis or where it is most likely that a new regulation will come into force in the budgetary year;

(b)there should be no offset between income and expenditure;

(c)there should be separate budget lines for expenditure through Member States' paying agencies and direct expenditure by the Commission;

(d)for all new actions, not covered by existing headings, specific budget headings should be introduced, accompanied by adequate justifications.

NATIONAL CONTROLS OVER EAGGF-GUARANTEE EXPENDITURE

Introduction

2.26. The Court's programme of financial audit in Member States, which began in 1989, was continued in 1992 in France and Ireland. France accounted for 6 952 Mio ECU and Ireland for 1 452 Mio ECU, corresponding to 22 % and 4 % of all guarantee expenditure for 1992. The aim of the audit is to test the accuracy of the national declarations and to evaluate the national control systems over guarantee expenditure. The programme will be finished Comptes et budget 9 keygen,serial,crack,generator,unlock 1993 with corresponding audits in Germany and Denmark.

2.27. The Commission has taken action to reorganize the clearance procedure taking into account the Court's previous audit work at paying agencies. The central feature of the new procedure is the reliance to be placed on controls and audits to be executed at Member State level. Consequently the organization and functioning of a number of paying agencies must be improved considerably.

Controls over guarantee expenditure in France

The paying agencies

2.28. In France, nine paying agencies, structured by market, are responsible for the administration of EAGGF-Guarantee expenditure and are coordinated by the 'Agence centrale des organismes d'intervention dans le secteur agricole` (ACOFA). Their status is that of public bodies, with representatives of the sectors concerned on the management board. Table 2.7 shows the structure of the existing paying agencies in France.>TABLE>

2.29. The Court audited five paying agencies which administer 85 % of all EAGGF guarantee expen- diture in France which were the 'Office national interprofessionnel des viandes de IDM Full Crack 6.36 Build 3 Patch with Serial Key [New] et de l'aviculture` (OFIVAL), the 'Office Comptes et budget 9 keygen,serial,crack,generator,unlock interprofessionnel des céréales` (ONIC), the 'Office national interprofessionnel du lait et des produits laitiers` (Onilait), the 'Société interprofessionnelle des oléagineux, protéagineux et cultures textiles` (SIDO) and the 'Office national interprofessionnel des vins` (Onivins). All of them have delegated certain expenditures to other organizations which act as sub-paying agencies. These account for 26 % of expenditure of the five organizations audited.

2.30. As the EAGGF-Guarantee expenditure is outside the French national budgetary control procedures, there is no systematic control of paying agencies by an external audit body. While in 1992 the French Court of Auditors completed an audit of the paying agencies, this was the first national audit carried out in France on EAGGF-Guarantee expenditure.

Organization and follow-up of control activities

2.31. The French system is relatively complex because of the distribution of functions, which may involve up to four or five different organizations or administrative departments for a single measure. The Comptes et budget 9 keygen,serial,crack,generator,unlock for this diversification in structure is not always apparent. The livestock premiums are Comptes et budget 9 keygen,serial,crack,generator,unlock case in point, with the Treasury also acting as a paying agency for EAGGF-Guarantee. Two of the stock premiums are paid by Ofival, and the third, the suckler cow premium, is paid directly by the Treasury. A uniform system of administration would help to improve the follow-up of all the measures.

2.32. On-the-spot checks of aid applications are carried out in various ways, depending on the payment agencies and Community measures concerned, namely:

(a)by the control departments of the paying agencies;

(b)by regional departments of the paying agencies;

(c)by organizations to which certain functions have been delegated;

(d)by the 'Directions départementales de l'agriculture et de la forêt` (DDAF), which are answerable to the Ministry of Agriculture;

(e)by officials of the Ministry for the Budget (customs, Directorate General for Taxation, Directorate General for Competition, Consumption and Fraud Prevention).

2.33. The absence of standard control units at local level, which is partly due to the diversity of the responsible organizations, makes it difficult to form an overall opinion on the efficiency of controls. The weaknesses and errors discovered during the audit of the five organizations illustrate that the complexity of the French system has attendant risks for Community funds.

2.34. The distribution of butter to organizations concerned with the socially disadvantaged, which is administered by Onilait, is another interesting example. Both the Ministry of Agriculture and the municipal authorities are involved in following up the use of the butter supplied to welfare organizations by 'Société interprofessionnelle du lait et des produits laitiers` (Interlait). There is no coordinated system of scrutiny to check that the butter reaches its destination.

2.35. Onilait delegated to the 'Centre national pour l'aménagement des structures des exploitations agricoles` (Cnasea) the administration of the premium for abandonment of milk production. It is paid by Cnasea, primarily on the basis of a decision by staff of the local DDAF. Onilait does not, Comptes et budget 9 keygen,serial,crack,generator,unlock, in fact, supervise Cnasea which, in turn, does not supervise the DDAF.

2.36. Furthermore at the DDAF at Rennes, one and the same official is responsible for examining aid applications, putting them forward for acceptance and then, at a later stage, deciding what controls should be carried out. This cumulation of functions is a risk to the security of the system. The on-the-spot controls by the DDAF should normally have taken place in the year in which production ceased, in 1986 or 1987, in accordance with the national instructions. In the area for which the DDAF Rennes is responsible they were not carried out until 1990. Out of a sample of 90 farmers, 83 were checked and the others were, apparently, absent when the auditor called. None of the organizations concerned took the initiative of completing the control programme.

2.37. ONIC's 'service d'appui Comptes et budget 9 keygen,serial,crack,generator,unlock d'inspection` is responsible for coordinating and monitoring the audits which are to be carried out by the regional services. The service does not, however, have any information concerning the nature of the audits carried out (administrative controls, on-the-spot audits, further checks). There is no risk analysis and no overall knowledge of the possible shortcomings that are likely to occur in particular areas.

2.38. Seed aids are paid by the 'Groupement interprofessionnel de semences fourragères` (GNIS), under an agreement with ONIC. GNIS carries out controls through its regional offices, which are Comptes et budget 9 keygen,serial,crack,generator,unlock also responsible for seed certification. However, GNIS does not have any documentation regarding the global results of its controls.

2.39. In the case of olive oil, SIDO has a regional department in Marseille, which, in November 1991, discovered an irregularity in purchases of olive oil within the framework of consumption aid. The recipient was informed immediately, to enable him to determine the causes of the errors. However, the regional department did not pass on this information to the auditor who carried out his annual audit on the recipient's premises one month later. The auditor did not detect the Comptes et budget 9 keygen,serial,crack,generator,unlock, although he did check all the invoices for purchases of oil by the recipient undertaking. SIDO did not take appropriate action when it found the error in question and, Comptes et budget 9 keygen,serial,crack,generator,unlock, almost two years after the first error was committed, a reimbursement to EAGGF-Guarantee of some 0,23 Mio ECU is still outstanding. Furthermore SIDO did not add interest to the amount to be reimbursed by the recipient and no consideration was given to withdrawing the recipient's approval ()

.

2.40, Comptes et budget 9 keygen,serial,crack,generator,unlock. Ofival assigned to 'Société interprofessionnelle du bétail et des viandes` (SIBEV) responsibility for carrying out intervention in the form of public storage and SIBEV also provides the data for the public storage costs declaration. There are doubts as to the reliability of that data. There is, in fact, a discrepancy between the figures used for the end-of-March declaration of public storage costs (carcases, beef and veal) and the declaration dated 15 October 1992, which was for the same period (October 1991 to February 1992). Ofival declared for this period, in March 1992, 88 868,5 tonnes entered and in October 1992, 84 521,3 tonnes. Similarly for the quantities outwards, for the same period, 55 882,4 tonnes were declared at the end of March and 62 490,6 tonnes at 30 September 1992.

2.41. In the context of private storage for pigmeat, it was noted that there are very few surprise checks; Ofival's administrative conditions do Substance Painter Crack Archives specify a minimum rate of surprise checks. AirServer 7.2.6 Crack Plus Activation Code For [Mac+Win] Free Download 2021 Ofival's central office does not have a record of any such checks. On the other hand officials do attend stock counts systematically, but the value of the checks is limited, because they are carried out only at the storekeeper's request.

Specific observations concerning the measures examined

Export refunds

2.42. Most of the Onivins controls concern cross-checks to establish that the wine for which authorization is requested conforms to the analysis results stated by the exporter concerned, but the latter always choses the samples himself.

2.43. Checks on exporters' premises are very rare. Onivins' checks are not made on the batches under Customs' control ready for export: they take place before Iobit Driver Booster 5.1 Pro crack serial keygen goods go to Customs. Consequently there is no assurance that the batches checked are the batches actually exported, Comptes et budget 9 keygen,serial,crack,generator,unlock. Furthermore, Onivins is not informed of the results of checks carried out by Customs. This lack of cooperation is detrimental to the administration of export refunds.

2.44. File processing needs to be improved. At the time of the Court's audit one and same person was responsible for examining files, calculating the aid due and issuing the request for authorization without any cross-check by another person. Furthermore, the date and signature of this official were nowhere on these files.

Premium for the abandonment of vineyards

2.45. As there are no precise rules in either the Community ()

or the national regulations, the Onivins staff use varying methods to evaluate the yield of vineyards which are to be grubbed up. The Court noted significant differences in the yields that were adopted, depending on the calculation methods used by the Onivins experts. Onivins should adhere to a single calculation method because the amount of aid is determined in steps and a slight over-valuation of the yield can result in a significantly higher level of aid ()

.

2.46. The following system weaknesses underline the need for improved controls:

(a)Onivins' auditors do not have up-to-date maps by which to check the plots concerned. The maps used often date from the 1950s and do not always show the true situation;

(b)on the maps used, there is no official indication of the land area and ownership as a consequence of which they are of very limited value as a control instrument;

(c)there is no security system, such as passwords, for accessing the computer files at Onivins' regional delegation. The same people are responsible for accessing the files for calculating the aid and for the transfer of the request to the central office for payment. In the absence of checks carried out by third persons there is a risk of unauthorized alterations.

Ewe premium

2.47. The common market organization for sheep and goat meat ()

provides for a premium to be paid for ewes, Comptes et budget 9 keygen,serial,crack,generator,unlock. This premium is differentiated according to the land classification.

2.48. There are three land classifications in France for this premium: Zone 0 for normal land, Zone 1 for hills and Zone 2 for mountains and Corsica. The first has a headage limit of 500 and the other two, 1000. Producers in zones 1 and 2 receive a supplementary premium. Producers based in zone 0 are entitled to the higher limit and the supplementary payment as long as transhumance is local practice and at least 90 % of the flock is grazed for a minimum period of 90 consecutive days in the other zones. The DDAFs must send a list of approved transhumants to Ofival.

ESET Cyber Security Pro Crack [v8.7.7] License Key 2021 Free Download. Files in Marseille showed conflicting dates in some communes' certificates relating to transhumance and in other supporting documents. However there was no evidence of requests having been queried because of this situation which, at the very least, raises doubts as to whether the minimum period was always respected. The DDAF should improve administrative controls in this respect and ask for supplementary information in cases where differences of dates exist which may affect the eligibility of the request.

2.50. Under the scheme established by the 'Centre d'étude et de réalisations pastorales Alpes-Méditerranée` (Cerpam) producers register sheep as grazing on mountain or on hillside pastures. The DDAF accepts without question all aid requests related to Cerpam grazing contracts and does not carry out controls on the spot.

2.51. A number of producers in Alpes-de-Haute-Provence (Zones 1 and 2) which is controlled by DDAF Digne, keep their animals in 'pension` during the winter time in the Rhône valley (Zone 0). Most of them did not notify to DDAF the place where the animals were kept. These cases were not controlled on the spot because the animals were kept in other 'Départements` for which the controller of DDAF Digne believed that he was not responsible. In Digne the auditors were told that the other 'Départements` were informed about these cases, but no written evidence exists. The audit in Bouches-du-Rhône (DDAF Marseille) showed that no controls were made for these cases concerning DDAF Digne.

2.52. The ewe premium is paid by Ofival, as is the special premium for male bovines, but it is the DDAF which authorize payment and carry out controls. The paying agent's role is thus confined to payment. Only after a certain amount of delay is Ofival informed of the amounts to be recovered as a follow-up to controls, but it does not systematically receive the reports compiled by the DDAF. But, on the other hand, Ofival checks the proper completion of all claims filled in by the producers which were already checked 100 % by the DDAF. Ofival's control over the payments would be strengthened if it redirected its resources away from a second claim form check towards closer scrutiny of the results of on-site inspections.

Controls over guarantee expenditure in Ireland

The Comptes et budget 9 keygen,serial,crack,generator,unlock agency

2.53. In contrast to France, Ireland has only one paying agency: the Department of Agriculture and Food (DAF). DAF is responsible for submitting the monthly declaration of expenditure and the annual declaration to the Commission. The Intervention Unit of the Department, Comptes et budget 9 keygen,serial,crack,generator,unlock is concerned with EAGGF measures, contains three divisions: Public Buying-In, Export Refunds and Aids, Subsidies and Levies. There are offices of the DAF in all Irish counties which carry out inspection visits and send claims to the paying agency headquarters for payment.

2.54. The Office of the Comptroller and Auditor General (C& AG) has a unit of six auditors responsible for the audit of the DAF. Some 50 % of the unit's time is spent on EAGGF-related tasks. They audit systems and schemes at both the central and Comptes et budget 9 keygen,serial,crack,generator,unlock level. The C& AG does not issue a certificate in relation to EAGGF monies, which do not pass through the national accounting system (Appropriation Accounts). The declarations are not regarded as 'accounts` and are not comprehensively audited by the C& AG.

Organisation and follow-up of controls

2.55. The County offices of the DAF are responsible for authorizing the payments of the ewe premium. No post payment checks are performed to ensure payments are correct. Printouts of payments, Comptes et budget 9 keygen,serial,crack,generator,unlock, supplied by the computer division of the DAF, are retained in the County offices for consultation purposes only in the event of a payment query from a claimant.

Specific observations on the measures examined

Public storage

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Open Access (the book)

  • This is the home page for my book, Open Access (MIT Press, 2012). I use it for posting updates and supplements, and linking to reviews, translations, and OA editions. — Peter Suber.
9780262517638-f30.jpg

About the book

  • The book was released in June 2012 and became OA in June 2013. MIT Press itself hosts four OA editions, in PDFHTMLePuband Mobi (Kindle). The same editions are available in DASH (Digital Access to Scholarship at Harvard), and other places around the web. The Internet Archive hosts 12 OA editions, adding ABBYY GZ, Daisy, DjVu, OCLC XISBN JSON, plain text, Single page processed JP2 zip, streaming, and Torrent.
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  • The best edition for deep linking is also the streaming edition from the Internet Archive. Built on BookReader, it supports deep links to individual pages, and I use this edition below when I link directly to pages and chapters of the book.
    • Tech note: There are 12 unpaginated pages in the front of the book, and each one needs a distinct number for the purpose of deep linking. Hence, Comptes et budget 9 keygen,serial,crack,generator,unlock, to deep link to page k of the print edition, use k+12 rather than k in the URL. For example, the deep link to page 5 is. Because 5 + 12 = 17, the URL uses rather than. For other examples, see my deep links in the updates and supplements below.
  • In addition to deep linking to parts of the book, you can deep link to parts of this book home page.
    • To deep link to the updates and supplements for a given chapter of the book, for example chapter 5, the anchor is "ch5". Just add "#" and the anchor to the URL for this web page, for example. You could also use the short URL.
    • To deep link to the updates and supplements for a given page of the book, for example page 5, the anchor is "p5". Just add "#" and the anchor to the URL for this web page, for example. You could also use the short URL. When there's more than one top-level update for a given page, the anchors are "p5.1", "p5.2", "p5.3" and so on, in the order in which I added them. If you're unsure of the anchor for a given entry, Comptes et budget 9 keygen,serial,crack,generator,unlock, just look at the page source code.
  • Request. If you cite the book and include a URL with your citation, please use the URL for this book home page (long URL or short URL). Then your readers will know about the print and OA editions, the reviews and translations, and the updates and supplements.
  • Some people looking for a history of OA come to this book. But I had other purposes in mind here and didn't include much history. I'm pulling together my contributions to the history of OA in another place.

Reviews

  • Stephen Curry, Open Access by Peter Suber, Reciprocal Space, July 5, 2012. "There has been a fairly torrid debate over open access over the last six months (even longer for aficionados). For people who look in only occasionally it must seem like a storm that swirls around the same arguments time and again.Cutting through this noisy argument is Peter Suber’s short book on the topic, which has just been published by MIT Press. In the ten brief chapters of Open Access he works his way through the definitions, the history, the economics and the implications of changes to the landscape of research publishing. The text is thorough, clear and measured.Suber does a wholly admirable job of unpicking the complexities of open access and we’ll get there sooner if more of us are able to engage properly with the matter."
  • Rob Harle, Open Access by Peter Suber (MIT Press 2012), Leonardo Reviews, August 2, 2012. "This is a very important book, which, I suggest, is a must read for all scholars and researchers who publish their own work or consult the peer-reviewed published work of others ––in other words, virtually all academics."
  • Louis Kirby, Open Access: Peter Suber's new book, ZettaScience, September 6, 2012. "It comes down to this. I am a taxpayer and a physician. It makes me madder than Hell to have to pay $35.00 to read a single PDF of a journal article when my tax dollars already paid for the research.Peter Suber’s book is terrific. It is short and easily readable in a couple of sittings. That said, he is very thorough and clear at explaining Comptes et budget 9 keygen,serial,crack,generator,unlock Open Access is, and why it benefits both the author, the research enterprise and society."
  • John Dupuis, Reading Diary: Open Access by Peter Suber, Confessions of a Science Librarian, September 26, 2012. "Peter Suber’s. Open Access is an important Comptes et budget 9 keygen,serial,crack,generator,unlock. You should read it, you should buy (or recommend) a copy for your library. You should buy a hundred boxes and give a copy to every faculty member at your institution. And not just because it’s a blazingly wonderful book — although it mostly is — but because it’s a book that sets the stage for an intelligent, rational, fact-based discussion on the future of scholarly publishing."
  • Elliott Smith, Open Access, Issues in Science and Technology Librarianship, Fall 2012. "Suber provides clear and concise explanations.Given the recent attempts in Congress to rescind the NIH Public Access Policy, Open Access should be of interest TechSmith Camtasia Crack 2019.0.8 Build 17484 [Newest] a broad audience. It is particularly relevant to faculty and administrators at research institutions."
  • Wm. Joseph Thomas, Review of Peter Suber, Open Access, Against the Grain, November 2012, p. 40. "Suber makes the point eloquently that all key players involved in vetting research — authors, editors, and peer reviewers — can consent to OA without losing revenue. Not only that, Suber makes the case that distributing research freely is a public gift with both direct and indirect benefits to all.If the readers of Suber's book will take action on providing access to knowledge as a 'public good,' we can indeed complete the 'peaceful revolution' that Suber envisions."
  • Aaron Tay, 5 things I learnt about Open Access after reading Crawford's & Suber's books, Musings about librarianship, January 19, 2013, Comptes et budget 9 keygen,serial,crack,generator,unlock. "Before [reading Suber's book], I had heard about "mandates" that require all researchers at a certain institution to support open access by depositing their work in their institutional repository. But Suber's book in chapter 4, shows how simplistic this thinking is and includes material that is almost 100% new to me.There's also a great discussion on why the word "mandate" might not be the best word, and a very good section "digression on historical timing of Open Access policies" on when and why it might be the right time to try to Comptes et budget 9 keygen,serial,crack,generator,unlock different mandate types.Suber's book is longer (but still short) and more technical.I loved it.I do wish he could have written a much longer book, as I got the sense that behind every sentence he wrote, lurks a bigger story."
  • T.M. Owen, Open Access by Peter Suber, Choice, February 2013, vol. 50, No. 06, p. 216. "Drawing extensively on his previous online writings, world-renowned open access (OA) expert Suber.presents a well-written, Comptes et budget 9 keygen,serial,crack,generator,unlock, concise explanation of OA. The book appeals to those with all levels Comptes et budget 9 keygen,serial,crack,generator,unlock OA knowledge, from novice to expert, but it is especially beneficial for those unfamiliar with the subject.In ten well-organized chapters, the author defines OA, examines the motivation behind OA, presents options for institutional and funders' policies, confronts copyright issues, explains the economics of OA, and predicts what the future might hold. The extensive notes and references that accompany each chapter enhance the value of Comptes et budget 9 keygen,serial,crack,generator,unlock important resource. Open Access should be required reading for everyone involved in the publishing cycle — from authors to publishers, including librarians and general readers. Everyone who reads this volume will gain a better understanding and appreciation of OA.Summing Up: Essential."
  • Giridhar Madras, Open Access by Peter Suber, Current Science, February 10, 2013. "This book by Peter Suber builds on his excellent work and articles on open access (OA).This book is clear in its recommendation.On 16 August 2012, Georgia State University distributed copies of Suber’s book to new faculty and administrators on campus.It is high time that Indian institutions follow the [George State] example."
  • Padmanabhan Balaram, Open Access: Tearing Down Barriers, Current Science, February 25, 2013. "Open Access by Peter Suber.is an excellent and easily readable primer on the movement to make the results of scholarly work freely available. The author's preface is engaging, urging readers to plunge on: 'I want busy people to read this book. OA benefits literally everyone, for the same reason that research benefits literally everyone.' Comptes et budget 9 keygen,serial,crack,generator,unlock is clear 'that the largest obstacle to OA is misunderstanding.' His remedy for misunderstanding ‘is a clear statement of the basics for busy people’. I believe the book will serve this purpose Comptes et budget 9 keygen,serial,crack,generator,unlock is a book that must be read by those busy scientists who deezer premium crack Archives a lot, read a lot and have had little time to grasp the nuances of the open access movement. It must also be read (and read carefully) by strident advocates, who have little Comptes et budget 9 keygen,serial,crack,generator,unlock to allay the fears of those unfamiliar with the issue."
  • Brenda Chawner, Open Access, Online Information Review, Vol. 37, No. 1 (2013) pp. 150 - 151. "Suber has been writing about OA concepts and developments since 2001, making him one of the movement's most important champions. Now, Comptes et budget 9 keygen,serial,crack,generator,unlock, in Open Access Suber Comptes et budget 9 keygen,serial,crack,generator,unlock a succinct, readable and well-reasoned discussion of OA concepts and practices.[T]his book is an excellent guide for anyone interested in learning more about open access publishing."
  • Kevin Michael Clair, Open Access by Peter Suber, Journal of Academic Librarianship, vol. 39, Comptes et budget 9 keygen,serial,crack,generator,unlock, no. 1, January 2013. "In his latest book, Suber lays out in succinct and engaging fashion the primary reasons why the major players in the scholarly communications space should consider open access in their publishing, peer-reviewing, and library acquisitions work.For libraries just making inroads into the open access world, Open Access is an essential introduction to the topic. For academic librarians who have been working in the scholarly communications space and are familiar with its content, Comptes et budget 9 keygen,serial,crack,generator,unlock, the value of Open Access lies in the concise way in which Suber outlines all of the reasons why Comptes et budget 9 keygen,serial,crack,generator,unlock OA movement exists, and how researchers, librarians, and their reading audience can continue to work in order to advance its cause. Open Access is an essential addition to the libraries of anyone interested in the future of scholarly publishing in all of its forms."
  • Elizabeth Siler Open Access by Peter Suber, Library Resources & Technical Services, vol. 57, no. 2, 2013. "In Open Access, Peter Suber explains the ins and outs of the OA movement, in a quick and efficient way, to inform the busy researcher.Open Access provides a brief but complete overview of OA publishing."
  • Gary F. Daught, Review: Peter Suber’s Open Access, Omega Alpha

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