In the case of taxpaying corporate stockholders, the measure would be the lesser of the fair market value of the shares or Du Pont's tax basis for them, which is approximately $2.09 per share.

This first stage of currency, where metals were used to represent stored value, and symbols to represent commodities, formed the basis of trade in the Fertile Crescent for over 1500 years.

While there is no scientific basis in Darwinism for the Darwin Awards, the stories are nevertheless entertaining, and can be thought of as an example of schadenfreude – deriving entertainment value out of the misfortune of others.

Third, the information is useless to other individuals if it is not in a form that allows for meaningful comparisons of value ( i. e. money prices as a common basis for comparison ).

The Frege-Brentano view is the basis of the dominant position in modern Anglo-American philosophy: that existence is asserted by the existential quantifier ( as expressed by Quine's slogan " To be is to be the value of a variable.

While ecosystem goods have traditionally been recognized as being the basis for things of economic value, ecosystem services tend to be taken for granted.

Although this is an independent definition that does not refer to the older basis of ephemeris time, it uses the same quantity as the value of the ephemeris second measured by the cesium clock in 1958.

Labor, not labor power, is the key factor of production for Marx and the basis for Marx's labor theory of value.

On the basis of these three analyses the intrinsic value of the shares are determined.

Here he states that the Christian moral doctrine provides people with intrinsic value, belief in God ( which justifies the evil in the world ) and a basis for objective knowledge.

Regan's goal is to strengthen privacy claims in policy making: " if we did recognize the collective or public-good value of privacy, as well as the common and public value of privacy, those advocating privacy protections would have a stronger basis upon which to argue for its protection ".

Since the mid-1990s, the Ministry of Information and Communications ( MIC ) has pursued a policy of high-speed telecommunication infrastructure as a foundation to build a “ knowledge-based society .” In the telecommunications sector, competition was allowed on an incremental basis and, in the market for value added services, full competition was allowed.

The term is used to embrace two ideas: " human speciesism ," which is the exclusion of all nonhuman animals from the protections afforded to humans, and the more general idea of assigning value to a being on the basis of their species, so that human beings favouring rights for chimpanzees over rights for dogs because of human-chimpanzee similarities, would be an example of " human-chimpanzee speciesism.

The actual measurement of a physical quantity, and the comparison of that measurement to a value computed on the basis of theory, was largely limited to the mathematical disciplines of astronomy and optics in Europe.

This first stage of currency, where metals were used to represent stored value, and symbols to represent commodities, formed the basis of trade in the Fertile Crescent for over 1500 years.

An ad valorem tax is typically imposed at the time of a transaction ( sales tax or value added tax ( VAT )) but it may be imposed on an annual basis ( property tax ) or in connection with another significant event ( inheritance tax or tariffs ).

The words " other intangible property " include export quotas that are transferable for value on a temporary or permanent basis.

For the 2011 fiscal year, the value of the college's endowment was in excess of $ 300 million, making it one of the highest in the United States on a per-student basis.

Since end-to-end protocols typically operate on the basis of larger information units, Frame Relay recommends that the network support the maximum value of at least 1600 octets in order to avoid the need for segmentation and reassembling by end-users.

The key theoretical basis for market socialism is the negation of the underlying expropriation of surplus value present in other, exploitative, modes of production.

This definition is the basis of operation for many types of Control systems, in which error is defined as the difference between a set point and the process value.

Distinguishing between ends and means was a commonplace of ethics, but what made Moore ’ s Principia Ethica ( 1903 ) so important for the philosophical basis of Bloomsbury thought was Moore's conception of intrinsic worth as distinct from instrumental value.

There may be cases where the match probability in relation to all the samples tested is so great that the judge would consider its probative value to be minimal and decide to exclude the evidence in the exercise of his discretion, but this gives rise to no new question of principle and can be left for decision on a case by case basis.

It neglects to assign any value to the largest stocks of capital it employs-the natural resources and living systems, as well as the social and cultural systems that are the basis of human capital.

To this end, the community assistance program of the planning division will continue to be operated as a staff function to make available, on a shared cost basis, technical planning assistance to those communities in the state unable to maintain their own planning staff.

recommend to the Congress from time to time authorization for construction and operation, or for participation in the construction and operation, of a demonstration plant for any process which he determines, on the basis of subsections ( A ) and ( B ) above, has great promise of accomplishing the purposes of this Act, such recommendation to be accompanied by a report on the size, location, and cost of the proposed plant and the engineering and economic details with respect thereto ; ;

Estimated annual savings resulting from publication of the Journal and Bulletin on a triservice basis, as compared with the cost of producing separate periodicals for each service, were between $65,000 and $70,000.

In connection with our continuing development of new and more efficient mill machinery, a sounder U. S. income tax policy on depreciation of production equipment, enabling the mills to charge off the cost of new machines on a more realistic basis, could, if adopted, have favorable effects on Leesona's business in the next few years.

Nevertheless, because the Cost Section has felt impelled to make some kind of a distribution of total costs, it has apportioned this residue, which it sometimes calls `` burden '', among the units of carload traffic on a basis ( partly ton, partly ton-mile ) which is concededly quite arbitrary from the standpoint of cost determination.

The general basis on which these common costs are assigned to differently measured units of service will be illustrated by the following highly simplified problem of an electric-utility cost analysis.

The high cost of land, supplies, and labor make it difficult to farm profitably on a part-time basis.

* Adjusted basis, the net cost of an asset after adjusting for various tax-related items

* Cost basis, in income tax law, the original cost of property adjusted for factors such as depreciation

* Tax basis, cost of an asset

It is very common for regulated industry to argue against environmental regulation on the basis of cost.

Reloading may not be cost effective for occasional shooters, as it takes time to recoup the cost of the required equipment, but those who shoot on a regular basis will see benefit as the brass case ( the most expensive component ) can be reused many times ( with proper maintenance ).

Both methods have long been promoted on the basis of lowest cost, though neither of these measurements directly, or reliably, reflects HDL particle functionality to remove cholesterol from atherosclerotic plaque and can therefore be misleading, especially on an individual patient-by-patient basis Labs use the routine dextran sulfate-Mg < sup > 2 +</ sup > precipitation method with ultracentrifugation / dextran sulfate-Mg < sup > 2 +</ sup > precipitation as reference method.

Adam Smith displays trade taking place on the basis of countries exercising absolute cost advantage over one another.

The health service was established on a local basis, with the cost divided between employers and the employed.

The work breakdown structure provides a common framework for the natural development of the overall planning and control of a contract and is the basis for dividing work into definable increments from which the statement of work can be developed and technical, schedule, cost, and labor hour reporting can be established.

) Each node, on a regular basis, sends to each neighbour its own current idea of the total cost to get to all the destinations it knows of.

These newly calculated quotas were distributed free of cost to larger vessels on the basis of the amount of the catch in previous years, resulting in small vessels in Sami districts falling outside the new quota system to a large degree .< ref name =" Johansen 2010 ">

For example, full truckload ( FTL ) rates are more economical on a cost per pallet basis than LTL shipments.

Contact materials are also chosen on the basis of electrical conductivity, hardness ( resistance to abrasive wear ), mechanical strength, low cost and low toxicity.

The work breakdown structure provides a common framework for the natural development of the overall planning and control of a contract and is the basis for dividing work into definable increments from which the statement of work can be developed and technical, schedule, cost, and labor hour reporting can be established.

Silver advocates argued that this dropoff, which caused the price of grain to drop below its cost of production, was caused by the failure of the government to adequately increase the money supply, which had remained steady on a per capita basis.

The cost for ordinary equipment support is generally about 10 % of the original purchase price on a yearly basis, as a commonly accepted rule-of-thumb.