The dilemma of international capital tax competition in the presence of public capital and endogenous growth

Using an OLG-model with endogenous growth and public capital we show, that an international capital tax competition leads to inefficiently low tax rates, and as a consequence to lower welfare levels and growth rates. Each national government has an incentive to reduce the capital income tax rates in its effort to ensure that this policy measure increases the domestic private capital stock, domestic income and domestic economic growth. This effort is justified as long as only one country applies this policy. However, if all countries follow this path then all of them will be made worse off in the long run.

Concept of "Crossover Point" and its Application on Threshold Voltage Definition for Undoped-Body Transistors

As the conventional MOSFET's scaling is approaching the limit imposed by short channel effects, Double Gate (DG) MOS transistors are appearing as the most feasible candidate in terms of technology in sub-45nm technology nodes. As the short channel effect in DG transistor is controlled by the device geometry, undoped or lightly doped body is used to sustain the channel. There exits a disparity in threshold voltage calculation criteria of undoped-body symmetric double gate transistors which uses two definitions, one is potential based and the another is charge based definition. In this paper, a novel concept of "crossover point'' is introduced, which proves that the charge-based definition is more accurate than the potential based definition.The change in threshold voltage with body thickness variation for a fixed channel length is anomalous as predicted by potential based definition while it is monotonous for charge based definition.The threshold voltage is then extracted from drain currant versus gate voltage characteristics using linear extrapolation and "Third Derivative of Drain-Source Current'' method or simply "TD'' method. The trend of threshold voltage variation is found same in both the cases which support charge-based definition.

Concept of Crossover point and its application on Threshold Voltage definition for Undoped-Body Transistors

As the conventional MOSFETs scaling is approaching the limit imposed by short channel effects, Double Gate (DG) MOS transistors are appearing as the most feasible andidate in terms of technology in sub-45nm technology nodes. As the short channel effect in DG transistor is controlled by the device geometry, undoped or lightly doped body, is used to sustain the channel. There exits a disparity in threshold voltage calculation criteria of undoped-body symmetric double gate transistors which uses two definitions, one is potential based and the another is charge based definition. In this paper, a novel concept of "crossover point" is introduced, which proves that the charge-based definition is more accurate than the potential based definition. The change in threshold voltage with body thickness variation for a fixed channel length is anomalous as predicted by, potential based definition while it is monotonous for change based definition. The threshold voltage is then extracted from drain currant versus gate voltage characteristics using linear extrapolation and "Third Derivative of Drain-Source Current" method or simply "TD" method. The trend of threshold voltage variation is found some in both the cases which support charge-based definition.

Stress analysis of carotid plaque based on in vivo MRI of acute symptomatic and asymptomatic patients

Stress analysis within carotid plaques based on in vivo MR imaging has shown to be useful for the identification of vulnerable atheroma. This study is to investigate whether magnetic resonance imaging (MRI) based-biomechanical stress analysis of carotid plaques can differentiate acute symptomatic and asymptomatic patients. 54 asymptomatic and 45 acute symptomatic patients underwent in vivo multi-contrast MRI of the carotid arteries. Plaque geometry used for finite element analysis was derived from in vivo MR images at the site of maximum and minimum plaque burden. In total 198 slices were used for the computational simulations. A pre shrink technique was used to refine the simulation. Maximum principle stress at the vulnerable plaque sites (i.e. critical stress) was extracted for the selected slices and a comparison was performed between the two groups. Critical stress at the site of maximum plaque burden is significantly higher in acute symptomatic patients as compared to asymptomatic patients [median: 198.0kPa (inter quartile range (IQR) = (119.8 - 359.0) vs. 138.4kPa (83.8, 242.6), p=0.04]. No significant difference was found at the minimum plaque burden site between the two groups [196.7kPa (133.3- 282.7) vs. 182.4kPa (117.2 - 310. 6), p=0.82). Stress analysis at the site of maximal plaque burden can be effectively used for differentiating acute symptomatic carotid plaques from asymptomatic plaques. This maybe potentially used for development of biomechanical risk stratification criteria based on plaque burden in future studies.

Properties Of Castor Oil Impregnated All-Polypropylene And Polypropylene-Paper Capacitors

In view of its non-toxicity, and good dielectric properties, castor oil, a polar liquid dielectric of vegetable origin is suggested as a possible alternative to PCB's for capacitor applications. In this paper the dielectric properties (including partial discharge behavior), of all-polypropylene and paper-polypropylene capacitors with castor oil as impregnant, are reported. The paper also contains results of life studies conducted under accelerated electrical and thermal stresses when they are occurring both individually and combined. The data obtained have been statistically analyzed and approximate life of the system calculated bylinear extrapolation.

International Society for Applied Ethology. Special issue: a selection of papers from the 39th International Congress of the International Society for Applied Ethology (ISAE), Tokyo, Japan, August 2005

Welcome to the latest collection of papers selected from the International Society for Applied Ethology's (ISAE's) annual congress. The ISAE is a multi-faceted scientific society that supports applied research on animals that are managed by humans. Every year, we aim to invite congress participants who have submitted papers, plenary talks, run workshops, or presented the memorial lecture on theoretical, review or discussion papers of topical interest to contribute to the Special Issue. These papers are peer-reviewed before being published here in Applied Animal Behaviour Science. This year, we have a variety of papers to bring to your attention. The David Wood-Gush Memorial lecture, the keynote address of the congress, was given by Shigeru Watanabe on animal cognition and welfare. His paper highlights how animal's sensory capabilities relate to their welfare. On the topic of human–animal bonds, Stine Christiansen and Björn Forkman explore how animal welfare is assessed in a veterinary context, and how those assessments might be improved by ethologists. Yoshie Kakuma and co-authors report on the discussions from a workshop on the welfare of working and companion dogs in five different countries. Based on their plenary lectures, Michael Cockram discusses the factors that affect farmed animals during road transport and how these might contribute in making decisions to restrict journey times, while Clive Phillips and co-author Danica Peck examine how personality influences the behaviour and interactions between zoo-housed tigers and their keepers. We hope you enjoy these papers. Our sincere thanks go to both the authors and referees, without whom these special issues would not be possible. A selection of papers from the 39th International Congress of the International Society for Applied Ethology (ISAE), Tokyo, Japan, August 2005.

The Politics of Adoption: International Perspectives on Law, Policy and Practice, Third edition

Adoption is a complex social phenomenon, intimately knitted into its family law framework and shaped by the pressures affecting the family in its local social context. It is a mirror reflecting the changes in our family life and the efforts of family law to address those changes. This has caused it to be variously defined in different societies in the same society, at different times and across a range of contemporary societies.

Morphology-based interslice interpolation on manual segmentations of joint bones and muscles in MRI

This paper presents a validation study on the application of a novel interslice interpolation technique for musculoskeletal structure segmentation of articulated joints and muscles on human magnetic resonance imaging data. The interpolation technique is based on morphological shape-based interpolation combined with intensity based voxel classification. Shape-based interpolation in the absence of the original intensity image has been investigated intensively. However, in some applications of medical image analysis, the intensity image of the slice to be interpolated is available. For example, when manual segmentation is conducted on selected slices, the segmentation on those unselected slices can be obtained by interpolation. We proposed a two- step interpolation method to utilize both the shape information in the manual segmentation and local intensity information in the image. The method was tested on segmentations of knee, hip and shoulder joint bones and hamstring muscles. The results were compared with two existing interpolation methods. Based on the calculated Dice similarity coefficient and normalized error rate, the proposed method outperformed the other two methods.

Relative contributions of light interception and radiation use efficiency to the reduction of maize productivity under cold temperatures

Maize (Zea mays L.) is a chill-susceptible crop cultivated in northern latitude environments. The detrimental effects of cold on growth and photosynthetic activity have long been established. However, a general overview of how important these processes are with respect to the reduction of productivity reported in the field is still lacking. In this study, a model-assisted approach was used to dissect variations in productivity under suboptimal temperatures and quantify the relative contributions of light interception (PARc) and radiation use efficiency (RUE) from emergence to flowering. A combination of architectural and light transfer models was used to calculate light interception in three field experiments with two cold-tolerant lines and at two sowing dates. Model assessment confirmed that the approach was suitable to infer light interception. Biomass production was strongly affected by early sowings. RUE was identified as the main cause of biomass reduction during cold events. Furthermore, PARc explained most of the variability observed at flowering, its relative contributions being more or less important according to the climate experienced. Cold temperatures resulted in lower PARc, mainly because final leaf length and width were significantly reduced for all leaves emerging after the first cold occurrence. These results confirm that virtual plants can be useful as fine phenotyping tools. A scheme of action of cold on leaf expansion, light interception and radiation use efficiency is discussed with a view towards helping breeders define relevant selection criteria. This paper originates from a presentation at the 5th International Workshop on Functional–Structural Plant Models, Napier, New Zealand, November 2007.

Destination image: identifying baseline perceptions of Brazil, Argentina and Chile in the nascent Australian long haul travel market

While the popularity of destination image research has increased exponentially in the literature, there has been relatively little published about perceptions held by international consumers of destinations in South America. The purpose of this paper is to report the findings of a research project that aimed to identify the baseline market perceptions of Brazil, Argentina and Chile amongst Australian residents, at the time of the emergence of this long haul market. Of interest was the extent to which Australians differentiate the three distinct countries versus perceiving the continent as a gestalt. These baseline perceptions enable the effectiveness of future marketing communications in Australia by the three national tourism offices to be monitored over time. Importance-Performance Analysis (IPA) is used as a practical analytical tool to guide decision makers. In terms of operationalising destination image, a key research finding was the very high ratio or participants using the ‘Don’t know’ (DK) option for each destination performance scale item. This finding has practical implications for the destination marketers, as well as for researchers engaged in destination image research in long haul and/or emerging markets.

The effects of sliding velocity and sliding time on nanocrystalline tribolayer development and properties in copper

The growth of the nanocrystalline tribolayer produced in oxygen free high conductivity copper after sliding against 440C stainless steel was studied. Tests were conducted on a pin-on-disk tribometer at sliding velocities of 0.05 and 1.0 m/s and sliding times of 0.1 to 10,000 s. Subsurface deformation and the growth of the tribolayer as a function of time were studied with the use of transmission electron microscopy and ion induced secondary electron microscopy. A continuous nanocrystalline tribolayer was produced after as little as 10 s of sliding at both sliding velocities. The tribolayer produced by sliding at 0.05 m/s continued to grow at sliding times up to 10,000 s and developed texture. Dynamic recrystallization of the tribolayer at a sliding velocity of 1.0 m/s inhibited the growth of a continuous anocrystalline tribolayer.

Numerical studies of gypsum plasterboard and MGO board lined LSF walls exposed to fire

Fire resistance of cold-formed light gauge steel frame (LSF) wall systems is enhanced by lining them with single or multiple layers of wall boards with varying thermal properties. These wall boards are gypsum plasterboards or Magnesium Oxide (MgO) boards produced by different manufacturers. Thermal properties of these boards appear to show considerable variations and this can lead to varying fire resistance levels (FRL) for their wall systems. Currently FRLs of wall systems are determined using full scale fire tests, but they are time consuming and expensive. Recent research studies on the fire performance of LSF wall systems have used finite element studies to overcome this problem, but they were developed based on 1-D and 2-D finite element platform capable of performing either heat transfer or structural analysis separately. Hence in this research a 3-D finite element model was developed first for LSF walls lined with gypsum plasterboard and cavity insulation materials. Accurate thermal properties of these boards are essential for finite element modelling, and thus they were measured at both ambient and elevated temperatures. This experimental study included specific heat, relative density and thermal conductivity of boards. The developed 3-D finite element model was then validated using the available fire tests results of LSF walls lined with gypsum plasterboard, and is being used to investigate the fire performance of different LSF wall configurations. The tested MgO board exhibited significant variations in their thermal properties in comparison to gypsum plasterboards with about 50% loss of its initial mass at about 500 ºC compared to 16% for gypsum plasterboards. Hence the FRL of MgO board lined LSF wall systems is likely to be significantly reduced. This paper presents the details of this research study on the fire performance of LSF wall systems lined with gypsum plasterboard and MgO board including the developed 3-D finite element models, thermal property tests and the results.

Rabbi Leo Baeck, E.L. Ehrlich of Basel, Herbert Strauss of Bern, and Rabbi Eugen Messinger of Bern outside of the West End Synagogue, London, at the International Meeting of the World Union for Progressive Judaism.

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Rabbi Eugen Messinger of Bern, Dr. Herbert Strauss of Bern and E.L. Ehrlich of Basel outside of the West End Synagogue, London, at the International Meeting of the World Union for Progressive Judaism.

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Exterior view of the Teesdorf Spinnerai und Weberai (spinning and weaving mill); Teesdorf,

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