shifting


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shifting

[′shift·iŋ]
(geology)
The movement of the crest of a divide away from a more actively eroding stream (as on the steeper slope of an asymmetric ridge) toward a weaker stream on the gentler slope.
References in periodicals archive ?
Existing hybrid vehicles perform mechanical shifting for only the parking mechanism.
When there is capacity to accommodate girls students in first shift then why the girls have been exposed to security threat by shifting them to second shift, they questioned.
If a court orders production of the electronically stored information anyway--because, for example, the information is available from no other source--then the court "may specify conditions for the discovery," which could, presumably, include cost shifting as well.
Alice Garner introduces her Shifting Shore with a discussion of the seaside as a constructed and contested place.
The credible evidence requirement, one of the three prerequisites for shifting the burden of proof to the IRS (see page 89), may force a taxpayer to prepare for a worst-case scenario--where the taxpayer retains the burden of proof--if the court does not decide the burden issue at the trial's outset.
E: Some people see tax shifting as an inherently radical notion.
The end result of shifting the burden of proof could well be a more intrusive IRS, a decrease in tax revenues, and a less efficient tax system.
GM's Oldsmobile General Manager John Rock stated the difficulty in shifting from such a system to a team-oriented organization when he said: "We still are working to change the attitude of many middle managers.
In analyzing captive insurance cases, the IRS, and now the Tax Court, have formulated a distinct theory based on the principle that an insurance relationship exists only if risk shifting and risk distribution are present.
Shifting Tides: Cuban Photography After the Revolution Tim B.
The cost associated with shifting this risk to the employer will undoubtedly force many employers to reevaluate the viability of offering health benefits through a cafeteria plan.