Corporate taxation, corporate power, and corporate harm

Globalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use to minimise their tax liabilities, explores the interdependencies between the demand for reduced tax liabilities and the professional infrastructure of tax planning and avoidance, and examines how the contemporary political economy of corporate taxation enhances the bargaining power of transnational corporations in the implementation of tax policy.

'Forced to Friendship'? Russian (mis-)understandings of soft power and the implications for audience attraction in Ukraine

This article argues that for all its efforts to implement soft power techniques, the Kremlin still fails to grasp the subtle, voluntaristic essence of soft power. This is reflected in a style of public interaction that has practical implications for how Russian soft power overtures are received by the audience. This is demonstrated through the findings of mixed-method empirical research from four Ukrainian regions. Thus, while surveys show that the worldview promoted by Russian public diplomacy resonates to some extent, insights from focus groups indicate that potential attraction is nevertheless limited by Russia's 'hard' and obtrusive approach to cultural influence.

Adaptive power and rate control for QoS guarantee of DSRC based collaborative road safety applications

In this paper we propose an adaptive power and message rate control method for safety applications at road intersections. The design objectives are to firstly provide guaranteed QoS support to both high priority emergency safety applications and low priority routine safety applications and secondly maximize channel utilization. We use an offline simulation based approach to find out the best possible configurations of transmit power and message rate for given numbers of vehicles in the network with certain safety QoS requirements. The identified configurations are then used online by roadside access points (AP) adaptively according to estimated number of vehicles. Simulation results show that this adaptive method could provide required QoS support to safety applications and it significantly outperforms a fixed control method. © 2013 International Information Institute.

Wireless power and data transfer via a common inductive link using frequency division multiplexing

For wireless power transfer (WPT) systems, communication between the primary side and the pickup side is a challenge because of the large air gap and magnetic interferences. A novel method, which integrates bidirectional data communication into a high-power WPT system, is proposed in this paper. The power and data transfer share the same inductive link between coreless coils. Power/data frequency division multiplexing technique is applied, and the power and data are transmitted by employing different frequency carriers and controlled independently. The circuit model of the multiband system is provided to analyze the transmission gain of the communication channel, as well as the power delivery performance. The crosstalk interference between two carriers is discussed. In addition, the signal-to-noise ratios of the channels are also estimated, which gives a guideline for the design of mod/demod circuits. Finally, a 500-W WPT prototype has been built to demonstrate the effectiveness of the proposed WPT system.

Power and spectral optimization of random distributed feedback fiber lasers

We present the optimization of power and spectral performances of the random DFB fiber laser using the balance equation set. The numerical results are in good in agreement with experiments. © 2012 OSA.

A new regime for high rate growth of nanocrystalline diamond films using high power and CH4/H2/N2/O2 plasma

In this work, we report high growth rate of nanocrystalline diamond (NCD) films on silicon wafers of 2 inches in diameter using a new growth regime, which employs high power and CH4/H2/N2/O2 plasma using a 5 kW MPCVD system. This is distinct from the commonly used hydrogen-poor Ar/CH4 chemistries for NCD growth. Upon rising microwave power from 2000 W to 3200 W, the growth rate of the NCD films increases from 0.3 to 3.4 μm/h, namely one order of magnitude enhancement on the growth rate was achieved at high microwave power. The morphology, grain size, microstructure, orientation or texture, and crystalline quality of the NCD samples were characterized by scanning electron microscopy (SEM), atomic force microscopy (AFM), X-ray diffraction, and micro-Raman spectroscopy. The combined effect of nitrogen addition, microwave power, and temperature on NCD growth is discussed from the point view of gas phase chemistry and surface reactions. © 2011 Elsevier B.V. All rights reserved.

Poland's power and influence in the European union:the case of its Eastern policy

This paper seeks to assess the degree to which Poland exercises power and influence in the European Union. It employs Poland's policy towards its eastern neighbours as a case study, and, in doing so, contributes to two wider scholarly debates on how EU policy towards Russia, Ukraine and Belarus is made, and also the broader question of the evolving nature of the relationship between the European Union and its member states. In doing so, it employs a synthetic framework that brings together the approaches for studying the power and influence of a given member state that were developed by Wallace et al. (2005), Tallberg (2008) and Moravcsik (1991, 1993, 1998). It concludes that Polish influence has been low.

Mode-locking intracavity dynamics:modeling nonlinear power and energy fluctuations

Modern high-power, pulsed lasers are driven by strong intracavity fluctuations. Critical in driving the intracavity dynamics is the nontrivial phase profiles generated and their periodic modification from either nonlinear mode-coupling, spectral filtering or dispersion management. Understanding the theoretical origins of the intracavity fluctuations helps guide the design, optimization and construction of efficient, high-power and high-energy pulsed laser cavities. Three specific mode-locking component are presented for enhancing laser energy: waveguide arrays, spectral filtering and dispersion management. Each component drives a strong intracavity dynamics that is captured through various modeling and analytic techniques.

Intracavity dynamics for power and energy enhancement in mode-locked lasers

We present a theoretical description of the generation of ultra-short, high-energy pulses in two laser cavities driven by periodic spectral filtering or dispersion management. Critical in driving the intra-cavity dynamics is the nontrivial phase profiles generated and their periodic modification from either spectral filtering or dispersion management. For laser cavities with a spectral filter, the theory gives a simple geometrical description of the intra-cavity dynamics and provides a simple and efficient method for optimizing the laser cavity performance. In the dispersion managed cavity, analysis shows the generated self-similar behavior to be governed by the porous media equation with a rapidly-varying, mean-zero diffusion coefficient whose solution is the well-known Barenblatt similarity solution with parabolic profile.

Power perceptions and modes of complaining in higher education

This study examines the relationship between student perceptions of different types of educator power and different modes of student complaining behaviour in the case of university education. A large sample of marketing students in the business school responded to the study from a state university in Northeastern United States. Factor analysis and canonical correlation analysis are used to explore the relationships between five bases of power perceptions (referent, expert, reward, legitimate, and punishment) and four modes of complaining behaviour (voice, negative word of mouth, third party, and exit). The results indicate that students engage in different modes of complaining as they perceive different types of educator power. The predominant complaining mode is found to be voice under referent or expert power, third party under legitimate power, and exit under reward or punishment power. Our findings offer important implications for student satisfaction, retention, and completion rates in higher education.

A micro gas turbines for UK domestic combined heat and power

Various micro-radial compressor configurations were investigated using one-dimensional meanline and computational fluid dynamics (CFD) techniques for use in a micro gas turbine (MGT) domestic combined heat and power (DCHP) application. Blade backsweep, shaft speed, and blade height were varied at a constant pressure ratio. Shaft speeds were limited to 220 000 r/min, to enable the use of a turbocharger bearing platform. Off-design compressor performance was established and used to determine the MGT performance envelope; this in turn was used to assess potential cost and environmental savings in a heat-led DCHP operating scenario within the target market of a detached family home. A low target-stage pressure ratio provided an opportunity to reduce diffusion within the impeller. Critically for DCHP, this produced very regular flow, which improved impeller performance for a wider operating envelope. The best performing impeller was a low-speed, 170 000 r/min, low-backsweep, 15° configuration producing 71.76 per cent stage efficiency at a pressure ratio of 2.20. This produced an MGT design point system efficiency of 14.85 per cent at 993 W, matching prime movers in the latest commercial DCHP units. Cost and CO2 savings were 10.7 per cent and 6.3 per cent, respectively, for annual power demands of 17.4 MWht and 6.1 MWhe compared to a standard condensing boiler (with grid) installation. The maximum cost saving (on design point) was 14.2 per cent for annual power demands of 22.62 MWht and 6.1 MWhe corresponding to an 8.1 per cent CO2 saving. When sizing, maximum savings were found with larger heat demands. When sized, maximum savings could be made by encouraging more electricity export either by reducing household electricity consumption or by increasing machine efficiency.

Solidarity and power in German : language as political action : a contribution to the socio-cultural history of the German language

Germany's latest attempt at unification raises again the question of German nationhood and nationality. The present study examines the links between the development of the German language and the political history of Germany, principally in the nineteenth and twentieth centuries. By examining the role of language in the establishment and exercise of political power and in the creation of national and group solidarity in Germany, the study both provides insights into the nature of language as political action and contributes to the socio-cultural history of the German language. The language-theoretical hypothesis on which the study is based sees language as a central factor in political action, and opposes the notion that language is a reflection of underlying political 'realities' which exist independently of language. Language is viewed as language-in-text which performs identifiable functions. Following Leech, five functions are distinguished, two of which (the regulative and the phatic) are regarded as central to political processes. The phatic function is tested against the role of the German language as a creator and symbol of national identity, with particular attention being paid to concepts of the 'purity' of the language. The regulative function (under which a persuasive function is also subsumed) is illustrated using the examples of German fascist discourse and selected cases from German history post-1945. In addition, the interactions are examined between language change and socio-economic change by postulating that language change is both a condition and consequence of socio-economic change, in that socio-economic change both requires and conditions changes in the communicative environment. Finally, three politocolinguistic case studies from the eight and ninth decades of the twentieth century are introduced in order to demonstrate specific ways in which language has been deployed in an attempt to create political realities, thus verifying the initial hypothesis of the centrality of language to the political process.

Vertical and horizontal scope economies in the regulated US electricity power industry

This paper investigates vertical economies between generation and distribution of electric power, and horizontal economies between different types of power generation in the U.S. electric utility industry. Our quadratic cost function model includes three generation output measures (hydro, nuclear and fossil fuels), which allows us to analyze the effect that generation mix has on vertical economies. Our results provide (sample mean) estimates of vertical economies of 8.1% and horizontal economies of 5.4%. An extensive sensitivity analysis is used to show how the scope measures vary across alternative model specifications and firm types. © 2012 Blackwell Publishing Ltd and the Editorial Board of The Journal of Industrial Economics.

CEO power, government monitoring, and bank dividends

We investigate the role of CEO power and government monitoring on bank dividend policy for a sample of 109 European listed banks for the period 2005-2013. We employ three main proxies for CEO power: CEO ownership, CEO tenure, and unforced CEO turnover. We show that CEO power has a negative impact on dividend payout ratios and on performance, suggesting that entrenched CEOs do not have the incentive to increase payout ratios to discourage monitoring from minority shareholders. Stronger internal monitoring by board of directors, as proxied by larger ownership stakes of the board members, increases performance but decreases payout ratios. These findings are contrary to those from the entrenchment literature for non-financial firms. Government ownership and the presence of a government official on the board of directors of the bank, also reduces payout ratios, in line with the view that government is incentivized to favor the interest of bank creditors before the interest of minority shareholders. These results show that government regulators are mainly concerned about bank safety and this allows powerful CEOs to distribute low payouts at the expense of minority shareholders.