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Abstract

C40H75HfN3, monoclinic, P21/n (no. 14), a = 10.7446(3) Å, b = 13.6547(4) Å, c = 26.5464(9) Å, β = 92.2375(15)°, V = 3891.8(2) Å3, Z = 4, R gt(F) = 0.0195, wR ref(F 2) = 0.0461, T = 100(2) K.

Abstract

The crystal structure of the rubidium salt of homophthalic acid (C9H8O4), with the empirical chemical formula Rb(C9H7,5O4)2, has been determined using three-dimensional x-ray diffraction data, refined by the method of least squares and anisotropic temperature factors for each individual atom, to an R value of 0.099. The unusual point of interest is that the rubidium atom occupies a special position on a twofold axis (0y1/4) in a monoclinic unit cell, a = 32.815Å, b = 5.479Å, c = 9.956 Å, β = 95° 54′, Z = 8, space group C2/c. There is fourfold coordination around the rubidium with rubidium-oxygen distances ranging from 2.86 Å to 2.88 Å. In the crystal, the molecules are held together by metal-oxygen ionic linkages, a short hydrogen bond of 2.61 Å between oxygen atoms belonging to carboxyl groups of adjacent homophthalic acid molecules, an ultrashort symmetrical hydrogen bond of 2.45 Å between two centrosymmetrically related oxygen atoms with the hydrogen atom midway and occupying a special position of centre of symmetry and weak van der Waals contacts. Both the end carboxyl groups in the homophthalic acid molecule are rotated out of the plane of the central aromatic ring by 12° 11′ and 98° 29′ respectively.

Abstract

The aim of this paper is to analyze how limits in revenue and spending autonomy of sub-sovereign governments influence their decisions. Revenue and spending autonomy indicators for Polish towns were established and used in analysis on school education expenditures during 2003–2016. The influence of limits on revenue autonomy on municipal spending has been extensively addressed in both theoretical and empirical literature. However, studies related to spending autonomy are rare. The analysis presented in this paper suggests that when limits exist in spending autonomy, more decentralized tasks are crowded out by regulated obligations. That is why the spending autonomy analysis is important to evaluate the equity between local units and the adequacy of local revenues to decentralized expenditures.The basic principle of local finance is that there should be an adequate relationship between the financial resources available to a local authority and the tasks it performs. However, in practice, the assessment of whether this has been achieved is very difficult. Often, only problems with the solvency of local governments indicate that we are dealing with a poorly constructed system of local finances. The expenditure autonomy indicator proposed in this article is a tool that provides a way to indicate problems with the adequacy of revenues before such anextreme situation occurs.