Thin capitalisation – the multinational tax avoidance strategy the budget forgot

We have already seen major amendments to Australia’s tax regime to tackle base erosion and profit shifting (BEPS). Several more significant measures were announced in the federal budget, most notably the diverted profits tax, aimed at multinationals which shift tax to a lower taxing jurisdiction. Yet to date, a very simple tax minimisation strategy has been largely ignored in the ongoing reforms and was ignored in the federal budget. Excessive debt loading is a problem that not been afforded the same attention as other aggressive tax planning strategies adopted by multinationals.

Structural and photoelectrical characterization of hot wall deposited CuInSe2 thin films and the fabrication of CuInSe2 based solar cells

Films of CuInSe2 were deposited onto glass substrates by a hot wall deposition method using bulk CuInSe2 as a source material. All the deposited CuInSe2 films were found to be polycrystalline in nature exhibiting the chalcopyrite structure with the crystallite orientation along (101),(112),(103),(211),(220),(312) and (400) directions. The photocurrent was found to increase with increase in film thickness and also with increase of light intensity. Photocurrent spectra show a peak related to the band-to-band transition. The spectral response of CuInSe2 thin films was studied by allowing the radiation to pass through a series of interference filters in the wavelength range 700-1200 rim. Films of higher thickness exhibited higher photosensitivity while low thickness films exhibited moderate photosensitivity. CuInSe2-based Solar cells with different types of buffer layers such as US, Cdse, CuInSe2 and CdSe0.7Te0.3 were fabricated. The current and voltage were measured using an optical power meter and an electrometer respectively. The fabricated solar cells were illuminated using 100 mW/cm(2) white light under AM1 conditions. (C) 2006 Elsevier Inc. All rights reserved.

Ring loading of a long, thin, circular cylindrical shell enclosing a soft, solid core: A recalculation by the love function method of elasticity.

The problem is solved using the Love function and Flügge shell theory. Numerical work has been done with a computer for various values of shell geometry parameters and elastic constants.

Separation of vitamins A1 and A2 allied compounds by thin-layer chromatography

A simple and rapid method for the separation of vitamins A1 and A2 and allied compounds by thin-layer chromatography using kieselgel has been described. The method, however, cannot bbe applied for quantitative estimation.

Electron paramagnetic-resonance and electron-nuclear double-resonance observations of domains in the irradiated ferroelectrics KH2AsO4 and KD2AsO4

A direct observation of ferroelectric domains in x-irradiated KH2AsO4 and KD2AsO4 using electron paramagnetic resonance (EPR), and in the case of KH2AsO4 also using electron-nuclear double-resonance (ENDOR), is reported. The nature of the observed domain splittings and consequently the effects of an externally applied electric field on the EPR and ENDOR spectra are explained. Moreover, the higher resolution possible with the ENDOR technique, has, for the first time, made it possible to use protons as microscopic probes and to identify in general lines from individual domains in all directions.

Nanostructured Copper(II) oxide thin film for alcohol sensing

Nanostructured copper(II) oxide film was deposited using reactive DC magnetron sputtering. It has been characterized using XRD, EDAX, XPS, and FESEM. The grain size of copper oxide film was found to be 40-65 nm with size distribution. The entire study was divided into two parts. In the first part, the film has been studied for its response to alcohol at different temperatures to find the optimum sensing temperature, whereas in the second part, the film sensitivity to different alcohol concentrations were studied at fixed optimum operating temperature. The optimum temperature for the response of ethanol was observed to be 400 C,and the response for different concentrations was found to be almost linear.

Separation Of Beta-Apocarotenals And Related Compounds By Reversed-Phase Paper And Thin-Layer Chromatography

Tlie sclxuntion and clraractcrization of vitamins Al and An nnd related compoundsby reversed-pllasc paper cliromatogrnpl~y as well as ly thin-lqxr chromategraphy have hen rcportccl carlicrl * $. Thin-lnycr chromatography has also been used for the separatinn and charncterizatio11 of carotenoids from natural sourccs3~ ‘1. I-Iowcver, 130tr.rc,1~1~ofib scrvccl that carotenoid misturcs cannot be separated on a sin& aclsorhnt with ;1 sin& solvent. The scparntion and clctermi1wtion of carotenoid alclclydes from plants, microorganisms and animnl tissues have lxxn carriecl out by nicans of thin-layer clirf.~li~ato~apI~~U. Apocarotcnals awl apocarotcnoic acid have been detected in ornnges by the same technique’*

Influence of finite size effect on magnetic and magnetotransport properties of La0.5Sr0.5CoO3 thin films

We present a comprehensive study of the thickness dependent structural, magnetic and magnetotransport properties of oriented La0.5Sr0.5CoO3 thin films grown on LaAlO3 by Pulsed Laser Deposition. We observe that these films undergo a reduction in Curie temperature (T-c) with a decrease in film thickness, and it is found to be primarily caused by the finite size effect since the finite scaling law [T-c(infinity) T-c(t)/T-c(infinity) = (c/t)lambda holds good over the studied thickness range. We rule out the contribution from the strain induced suppression of Curie temperature with decreasing film thickness since all the films exhibit a constant out of plane tensile strain (0.5%) irrespective of their varying thickness. However, we observe that the coercivity of the films is an order of magnitude higher than that of the bulk due to the tensile strain. In addition, we also observe an increase in the magneto resistance peak and a decrease in coercivity and electrical resistivity with an increase in film thickness. (C) 2010 Elsevier Ltd. All rights reserved.

Contribution of different physical forces to the disjoining pressure of a thin water film being pressed by an oil droplet

With an objective to understand the nature of forces which contribute to the disjoining pressure of a thin water film on a steel substrate being pressed by an oil droplet, two independent sets of experiments were done. (i) A spherical silica probe approaches the three substrates; mica, PTFE and steel, in a 10 mM electrolyte solution at two different pHs (3 and 10). (ii) The silica probe with and without a smeared oil film approaches the same three substrates in water (pH = 6). The surface potential of the oil film/water was measured using a dynamic light scattering experiment. Assuming the capacity of a substrate for ion exchange the total interaction force for each experiment was estimated to include the Derjaguin-Landau-Verwey-Overbeek (DLVO) force, hydration repulsion, hydrophobic attraction and oil-capillary attraction. The best fit of these estimates to the force-displacement characteristics obtained from the two sets of experiment gives the appropriate surface potentials of the substrates. The procedure allows an assessment of the relevance of a specific physical interaction to an experimental configuration. Two of the principal observations of this work are: (i) The presence of a surface at constant charge, as in the presence of an oil film on the probe, significantly enhances the counterion density over what is achieved when both the surfaces allow ion exchange. This raises the corresponding repulsion barrier greatly. (ii) When the substrate surface is wettable by oil, oil-capillary attraction contributes substantially to the total interaction. If it is not wettable the oil film is deformed and squeezed out. (C) 2010 Elsevier Inc. All rights reserved.

Sol-Gel Synthesis, characterization and optical properties of Tio2 thin films deposited on ITO/Glass substrates

TiO2 thin films have been deposited on glass and indium tin oxide (ITO) coated glass substrates by sol-gel technique. the influence of annealing temperature on the structural , morphological and optical properties has been examined. X-ray diffraction (XRD) results reveal the amorphous nature of the as-deposited film whereas the annealed films are found to be in the crystalline anatase phase. The surface morphology of the films at different annealing temperatures has been examined by atomic force microscopy (AFM). The in situ surface morphology of the as-deposited and annealed TiO2 films has also been examined by optical polaromicrograph (OPM). TiO2 films infatuated different structural and surface features with variation of annealing temperature. The optical studies on these films suggest their possible usage in sun-shielding applications.

On photooxidation of Ge in obliquely deposited Ge and Ge25X75(X = S, Se, Te) thin films

It has been established by photoemission studies that Ge in obliquely deposited pure Ge and Ge-chalcogenide thin films undergoes predominant photooxidation when irradiated with band gap photons. The role of Ge appears to be that of providing a highly porous low density microstructure and photooxidation seems to be a direct consequence of such large scale porosity in these films. The formation of low vapour pressure oxide fractions of Ge and Te and volatile high vapour pressure oxide fractions of S and Se is responsible for anomalous photoinduced transformations in these films.

Unsteady mixed convection flow of a thermomicropolar fluid on a long thin vertical cylinder

The unsteady laminar mixed convection boundary layer flow of a thermomicropolar fluid over a long thin vertical cylinder has been studied when the free stream velocity varies with time. The coupled nonlinear partial differential equations with three independent variables governing the flow have been solved numerically using an implicit finite difference scheme in combination with the quasilinearization technique. The results show that the buoyancy, curvature and suction parameters, in general, enhance the skin friction, heat transfer and gradient of microrotation, but the effect of injection is just opposite. The skin friction and heat transfer for the micropolar fluid are considerably less than those for the Newtonian fluids. The effect of microrotation parameter is appreciable only on the microrotation gradient. The effect of the Prandtl number is appreciable on the skin friction, heat transfer and gradient of microtation.

Thin Film Strain Gauges--an Overview

This review gives a brief description of the historical development followed by the origin and the principle of operation of strain gauges. The features of an ideal strain gauge for measurement purposes and the general classes of strain gauges are given. The remaning part is devoted to an important development in strain gauge technology, namely thin film strain gauges. After highlighting the advantages of thin film strain gauges, a review of current data is given. Detailed description of metallic thin film strain gauges is provided and avaliable information on alloy semiconductor and cermet films for their possible use as strain gauge elements has also been included. The importance of ion implantation in tailoring the properties of strain gauges is highlighted. 33 ref.--AA

Cascade PSI-BLAST web server: a remote homology search tool for relating protein domains

Owing to high evolutionary divergence, it is not always possible to identify distantly related protein domains by sequence search techniques. Intermediate sequences possess sequence features of more than one protein and facilitate detection of remotely related proteins. We have demonstrated recently the employment of Cascade PSI-BLAST where we perform PSI-BLAST for many 'generations', initiating searches from new homologues as well. Such a rigorous propagation through generations of PSI-BLAST employs effectively the role of intermediates in detecting distant similarities between proteins. This approach has been tested on a large number of folds and its performance in detecting superfamily level relationships is similar to 35% better than simple PSI-BLAST searches. We present a web server for this search method that permits users to perform Cascade PSI-BLAST searches against the Pfam, SCOP and SwissProt databases. The URL for this server is http://crick.mbu.iisc.ernet.in/similar to CASCADE/CascadeBlast.html.

Robust prediction of residual velocities and ballistic limits of projectiles for impact on thin aluminium plates

This paper deals with the simulation-driven study of the impact of hardened steel projectiles on thin aluminium target plates using explicit finite element analysis as implemented in LS-DYNA. The evaluation of finite element modelling includes a comprehensive mesh convergence study using shell elements for representing target plates and the solid element-based representation of ogivalnosed projectiles. A user-friendly automatic contact detection algorithm is used for capturing interaction between the projectile and the target plate. It is shown that the proper choice of mesh density and strain rate-dependent material properties is crucial as these parameters significantly affect the computed residual velocity. The efficacy of correlation with experimental data is adjudged in terms of a 'correlation index' defined in the present study for which values close to unity are desirable.By simulating laboratory impact tests on thin aluminium plates carried out by earlier investigators, extremely good prediction of experimental ballistic limits has been observed with correlation indices approaching unity. Additional simulation-based parametric studies have been carried out and results consistent with test data have been obtained. The simulation procedures followed in the present study can be applied with confidence in designing thin aluminium armour plates for protection against low calibre projectiles.