Essays on the Effects of Corporate Taxation

Cette thèse est une collection de trois articles en macroéconomie et finances publiques. Elle développe des modèles d'Equilibre Général Dynamique et Stochastique pour analyser les implications macroéconomiques des politiques d'imposition des entreprises en présence de marchés financiers imparfaits. Le premier chapitre analyse les mécanismes de transmission à l'économie, des effets d'un ré-échelonnement de l'impôt sur le profit des entreprises. Dans une économie constituée d'un gouvernement, d'une firme représentative et d'un ménage représentatif, j'élabore un théorème de l'équivalence ricardienne avec l'impôt sur le profit des entreprises. Plus particulièrement, j'établis que si les marchés financiers sont parfaits, un ré-échelonnement de l'impôt sur le profit des entreprises qui ne change pas la valeur présente de l'impôt total auquel l'entreprise est assujettie sur toute sa durée de vie n'a aucun effet réel sur l'économie si l'état utilise un impôt forfaitaire. Ensuite, en présence de marchés financiers imparfaits, je montre qu'une une baisse temporaire de l'impôt forfaitaire sur le profit des entreprises stimule l'investissement parce qu'il réduit temporairement le coût marginal de l'investissement. Enfin, mes résultats indiquent que si l'impôt est proportionnel au profit des entreprises, l'anticipation de taxes élevées dans le futur réduit le rendement espéré de l'investissement et atténue la stimulation de l'investissement engendrée par la réduction d'impôt. Le deuxième chapitre est écrit en collaboration avec Rui Castro. Dans cet article, nous avons quantifié les effets sur les décisions individuelles d'investis-sement et de production des entreprises ainsi que sur les agrégats macroéconomiques, d'une baisse temporaire de l'impôt sur le profit des entreprises en présence de marchés financiers imparfaits. Dans un modèle où les entreprises sont sujettes à des chocs de productivité idiosyncratiques, nous avons d'abord établi que le rationnement de crédit affecte plus les petites (jeunes) entreprises que les grandes entreprises. Pour des entreprises de même taille, les entreprises les plus productives sont celles qui souffrent le plus du manque de liquidité résultant des imperfections du marché financier. Ensuite, nous montré que pour une baisse de 1 dollar du revenu de l'impôt, l'investissement et la production augmentent respectivement de 26 et 3,5 centimes. L'effet cumulatif indique une augmentation de l'investissement et de la production agrégés respectivement de 4,6 et 7,2 centimes. Au niveau individuel, nos résultats indiquent que la politique stimule l'investissement des petites entreprises, initialement en manque de liquidité, alors qu'elle réduit l'investissement des grandes entreprises, initialement non contraintes. Le troisième chapitre est consacré à l'analyse des effets de la réforme de l'imposition des revenus d'entreprise proposée par le Trésor américain en 1992. La proposition de réforme recommande l'élimination des impôts sur les dividendes et les gains en capital et l'imposition d'une seule taxe sur le revenu des entreprises. Pour ce faire, j'ai eu recours à un modèle dynamique stochastique d'équilibre général avec marchés financiers imparfaits dans lequel les entreprises sont sujettes à des chocs idiosyncratiques de productivité. Les résultats indiquent que l'abolition des impôts sur les dividendes et les gains en capital réduisent les distorsions dans les choix d'investissement des entreprises, stimule l'investissement et entraîne une meilleure allocation du capital. Mais pour être financièrement soutenable, la réforme nécessite un relèvement du taux de l'impôt sur le profit des entreprises de 34\% à 42\%. Cette hausse du taux d'imposition décourage l'accumulation du capital. En somme, la réforme engendre une baisse de l'accumulation du capital et de la production respectivement de 8\% et 1\%. Néanmoins, elle améliore l'allocation du capital de 20\%, engendrant des gains de productivité de 1.41\% et une modeste augmentation du bien être des consommateurs.

Proximité à distance : les fonctions critiques de la mimêsis dans la pensée de Theodor W. Adorno

La présente thèse entend donner sens à un concept qui occupe une place centrale au sein de la pensée de Theodor W. Adorno mais qui, parce que notoirement difficile à définir, n’a pas reçu l’attention qu’il mérite : la mimêsis (Mimesis). Il s’agira, plus exactement, de comprendre la mimêsis comme un point nodal de la critique adornienne, qui nous permet de comprendre au nom et en vue de quoi elle se déploie. Car sous toutes ses acceptions – et nous verrons qu’elles sont fort variées – la mimêsis adornienne est toujours invoquée dans le but de contrecarrer les tendances hétéronomes (c’est-à-dire : déshumanisantes) propres aux sociétés capitalistes avancées. Surtout, elle est constamment présentée comme un correctif matérialiste au type de rationalité abstraite qui sous-tend ces sociétés. Cette tâche s’avère d’autant plus lourde que, malgré son important poids normatif, la mimêsis ne fait pas l’objet, chez Adorno, d’une théorisation explicite. Il nous faudra pallier cette indétermination, en identifiant d’abord les assises normatives les plus premières de la critique adornienne (0.0. Introduction : les fondements normatifs de la critique adornienne), pour ensuite rendre compte des fonctions particulières qu’occupe la mimêsis au sein de cette critique (1.0. Les fonctions critiques de la mimêsis adornienne). Ce travail de débroussaillage exégétique et interprétatif nous permettra de constater que la mimêsis adornienne recèle trois types de potentiels critiques distincts. D’abord, en ce qu’elle est présentée – dans les travaux des années 1930 et 1940 surtout – comme une impulsion psychosomatique à même de trahir, l’instant d’une brève résistance, la violence infligée à la nature intérieure et extérieure de l’homme par les forces réificatrices de la rationalité instrumentale (Instrumentelle Vernunft), la mimêsis adornienne peut être comprise comme un mimétisme (Mimikry) bioanthropologique dont la valeur est principalement expressive (2.O. Mimikry : le potentiel bioanthropologique de la mimêsis). Ensuite, lorsqu’elle sera pensée – à partir de la fin des années 50 surtout – comme une compétence proprement épistémique qui permet au sujet connaissant de rencontrer à nouveau puis de redéterminer les objets de son expérience, la mimêsis adornienne peut être comprise comme un correctif critique à la logique appropriative de la pensée identifiante (identifizierendes Denken) (3.O. Affinität et Entäusserung : le potentiel épistémique de la mimêsis). Enfin, dans la mesure où elle informe le modus operandi de l’oeuvre d’art d’avant-garde telle que défendue par Adorno dans la Théorie esthétique, et qui consiste à détourner, en les retournant contre elles-mêmes, les contraintes imposées par le monde totalement administré (total verwaltete Welt), la mimêsis peut être comprise comme une Methexis subversive, c’est-à-dire comme une stratégie séditieuse à même de conjurer l’hétéronomie sociale en l’anticipant et en l’incorporant (4.0. Methexis subversive : le potentiel stratégique de la mimêsis). Ainsi, tout en voulant rendre justice à la très grande polysémie du concept, nous aimerions démontrer que la mimêsis adornienne pointe constamment vers une forme ou une autre de résistance : comme expression, comme extériorisation ou comme subversion.

Hierarchical organisation of neuro-anatomical constraints in interlimb coordination

Based on the observation that bimanual finger tapping movements tend toward mirror symmetry with respect to the body midline, despite the synchronous activation of non-homologous muscles, F. Mechsner, D. Kerzel, G. Knoblich, and W. Prinz (2001) [Perceptual basis of bimanual coordination. Nature, 414, 69-73] suggested that the basis of rhythmic coordination is purely spatial/perceptual in nature, and independent of the neuro-anatomical constraints of the motor system. To investigate this issue further, we employed a four finger tapping task similar to that used by F. Mechsner and G. Knoblich (2004) [Do muscle matter in bimanual coordination? Journal of Experimental Psychology: Human Perception and Performance, 30, 490-503] in which six male participants were required to alternately tap combinations of adjacent pairs of index (1), middle (M) and ring (R) fingers of each hand in time with an auditory metronome. The metronome pace increased continuously from 1 Hz to 3 Hz over the course of a 30-s trial. Each participant performed three blocks of trials in which finger combination for each hand (IM or MR) and mode of coordination (mirror or parallel) were presented in random order. Within each block, the right hand was placed in one of three orientations; prone, neutral and supine. The order of blocks was counterbalanced across the six participants. The left hand maintained a prone position throughout the experiment. On the basis of discrete relative phase analyses between synchronised taps, the time at which the initial mode of coordination was lost was determined for each trial. When the right hand was prone, transitions occurred only from parallel symmetry to mirror symmetry, regardless of finger combination. In contrast, when the right hand was supine, transitions occurred only from mirror symmetry to parallel but no transitions were observed in the opposite direction. In the right hand neutral condition, mirror and parallel symmetry are insufficient to describe the modes of coordination since the hands are oriented orthogonally. When defined anatomically, however, the results in each of the three right hand orientations are consistent. That is, synchronisation of finger tapping is deter-mined by a hierarchy of control of individual fingers based on their intrinsic neuro-mechanical properties rather than on the basis of their spatial orientation. (c) 2005 Elsevier B.V. All rights reserved.

Viewpoint-based testing of concurrent components

The use of multiple partial viewpoints is recommended for specification. We believe they also can be useful for devising strategies for testing. In this paper, we use Object-Z to formally specify concurrent Java components from viewpoints based on the separation of application and synchronisation concerns inherent in Java monitors. We then use the Test-Template Framework on the Object-Z viewpoints to devise a strategy for testing the components. When combining the test templates for the different viewpoints we focus on the observable behaviour of the application to systematically derive a practical testing strategy. The Producer-Consumer and Readers-Writers problems are considered as case studies.

Formalising progress properties of non-blocking programs

A non-blocking program is one that uses non-blocking primitives, such as load-linked/store-conditional and compare-and-swap, for synchronisation instead of locks so that no process is ever blocked. According to their progress properties, non-blocking programs may be classified as wait-free, lock-free or obstruction-free. However, a precise description of these properties does not exist and it is not unusual to find a definition that is ambiguous or even incorrect. We present a formal definition of the progress properties so that any confusion is removed. The formalisation also allows one to prove the widely believed presumption that wait-freedom is a special case of lock-freedom, which in turn is a special case of obstruction-freedom.

The arithmetic of receiver scheduling for electronic support

In Electronic Support, it is well known that periodic search strategies for swept-frequency superheterodyne receivers (SHRs) can cause synchronisation with the radar it seeks to detect. Synchronisation occurs when the periods governing the search strategies of the SHR and radar are commensurate. The result may be that the radar is never detected. This paper considers the synchronisation problem in depth. We find that there are usually a finite number of synchronisation ratios between the radar’s scan period and the SHR’s sweep period. We develop three geometric constructions by which these ratios can be found and we relate them to the Farey series. The ratios may be used to determine the intercept time for any combination of scan and sweep period. This theory can assist the operator of an SHR in selecting a sweep period that minimises the intercept time against a number of radars in a threat emitter list.

A classification of concurrency failures in java components

The Java programming language supports concurrency. Concurrent programs are hard to test due to their inherent non-determinism. This paper presents a classification of concurrency failures that is based on a model of Java concurrency. The model and failure classification is used to justify coverage of synchronization primitives of concurrent components. This is achieved by constructing concurrency flow graphs for each method call. A producer-consumer monitor is used to demonstrate how the approach can be used to measure coverage of concurrency primitives and thereby assist in determining test sequences for deterministic execution.

Spring Phenology of Butterflies : The role of seasonal variation in life-cycle regulation

Animals and plants in temperate regions must adapt their life cycle to pronounced seasonal variation. The research effort that has gone into studying these cyclical life history events, or phenological traits, has increased greatly in recent decades. As phenological traits are often correlated to temperature, they are relevant to study in terms of understanding the effect of short term environmental variation as well as long term climate change. Because of this, changes in phenology are the most obvious and among the most commonly reported responses to climate change. Moreover, phenological traits are important for fitness as they determine the biotic and abiotic environment an individual encounters. Fine-tuning of phenology allows for synchronisation at a local scale to mates, food resources and appropriate weather conditions. On a between-population scale, variation in phenology may reflect regional variation in climate. Such differences can not only give insights to life cycle adaptation, but also to how populations may respond to environmental change through time. This applies both on an ecological scale through phenotypic plasticity as well as an evolutionary scale through genetic adaptation. In this thesis I have used statistical and experimental methods to investigate both the larger geographical patterns as well as mechanisms of fine-tuning of phenology of several butterfly species. The main focus, however, is on the orange tip butterfly, Anthocharis cardamines, in Sweden and the United Kingdom. I show a contrasting effect of spring temperature and winter condition on spring phenology for three out of the five studied butterfly species. For A. cardamines there are population differences in traits responding to these environmental factors between and within Sweden and the UK that suggest adaptation to local environmental conditions. All populations show a strong negative plastic relationship between spring temperature and spring phenology, while the opposite is true for winter cold duration. Spring phenology is shifted earlier with increasing cold duration. The environmental variables show correlations, for example, during a warm year a short winter delays phenology while a warm spring speeds phenology up. Correlations between the environmental variables also occur through space, as the locations that have long winters also have cold springs. The combined effects of these two environmental variables cause a complex geographical pattern of phenology across the UK and Sweden. When predicting phenology with future climate change or interpreting larger geographical patterns one must therefore have a good enough understanding of how the phenology is controlled and take the relevant environmental factors in to account. In terms of the effect of phenological change, it should be discussed with regards to change in life cycle timing among interacting species. For example, the phenology of the host plants is important for A. cardamines fitness, and it is also the main determining factor for oviposition. In summary, this thesis shows that the broad geographical pattern of phenology of the butterflies is formed by counteracting environmental variables, but that there also are significant population differences that enable fine-tuning of phenology according to the seasonal progression and variation at the local scale.

Le(s) temps du compte rendu sportif

Cellard (1979 : 19) avançait de façon quelque peu impressionniste que ‘le passé simple se rencontrait beaucoup plus souvent dans les comptes rendus de rencontres sportives de notre journal que dans toute autre catégorie de textes’. Même si un tel passé perfectif serait le vecteur idéal du rapport d’un exploit sportif au déroulement chronologique, la réalité des textes nous offre un panorama nettement diversifié. Une compétition acharnée se joue avec d’autres tiroirs verbaux (passé composé, imparfait, présent) qui, chacun, offre une présentation différente des procès. Après une brève présentation théorique de chaque tiroir, nous entamerons une étude de corpus basée sur des textes de presse francophone. Nous conclurons que le panorama temporel du compte rendu sportif contemporain pourrait résulter de contraintes extra-linguistiques comme le type de publication et l’évolution des médias.

La guerre des Balkans:élites nationales et discours transnationaux dans la française, allemande et britannique

Cet article repose sur une étude de la presse de lEstablishment en France, en Allemagne et au Royaume-Uni, au cours de la guerre des Balkans en 1999. Les sources sont la Frankfurter Allgemeine Zeitung, Le Monde et le Financial Times. Lobjectif est de voir en quoi la manière de rapporter les événements révèle des priorités politiques des diverses élites qui lisent ces journaux, ainsi que de leur perception de lordre international. Le résultat des travaux indique lexistence dun certain degré de synchronisation dans la façon dont la presse a concentré lattention de lopinion publique ; il indique aussi quil existe des différences sensibles entre ces journaux français, allemand et britannique, en termes de contenu et de perspectives. Malgré lexistence dun discours transnational, la sphère publique européenne demeure fragmentée. This article is based on a study of the press in France, Germany and the United Kingdom, during the Balkans war in 1999. The sources are the Frankfurter Allgemeine Zeitung, Le Monde and the Financial Times. The objectve is to see how report events reveal the priorities of the various political elites who read these newspapers, as well as their perception of international lordre. The outcome of the study indicates some degree of synchronization in the way the press has focused mindfulness of public opinion and that it also indicates there are significant differences between the French newspapers, German and British, in terms of content and perspectives. Despite the existence of a transnational speech, the European public sphere remains fragmented.

GLM-beamformer method demonstrates stationary field, alpha ERD and gamma ERS co-localisation with fMRI BOLD response in visual cortex

Recently, we introduced a new 'GLM-beamformer' technique for MEG analysis that enables accurate localisation of both phase-locked and non-phase-locked neuromagnetic effects, and their representation as statistical parametric maps (SPMs). This provides a useful framework for comparison of the full range of MEG responses with fMRI BOLD results. This paper reports a 'proof of principle' study using a simple visual paradigm (static checkerboard). The five subjects each underwent both MEG and fMRI paradigms. We demonstrate, for the first time, the presence of a sustained (DC) field in the visual cortex, and its co-localisation with the visual BOLD response. The GLM-beamformer analysis method is also used to investigate the main non-phase-locked oscillatory effects: an event-related desynchronisation (ERD) in the alpha band (8-13 Hz) and an event-related synchronisation (ERS) in the gamma band (55-70 Hz). We show, using SPMs and virtual electrode traces, the spatio-temporal covariance of these effects with the visual BOLD response. Comparisons between MEG and fMRI data sets generally focus on the relationship between the BOLD response and the transient evoked response. Here, we show that the stationary field and changes in oscillatory power are also important contributors to the BOLD response, and should be included in future studies on the relationship between neuronal activation and the haemodynamic response. © 2005 Elsevier Inc. All rights reserved.

Computer control of machines utilising independent drive mechanisms

The thesis describes an investigation into methods for the specification, design and implementation of computer control systems for flexible manufacturing machines comprising multiple, independent, electromechanically-driven mechanisms. An analysis is made of the elements of conventional mechanically-coupled machines in order that the operational functions of these elements may be identified. This analysis is used to define the scope of requirements necessary to specify the format, function and operation of a flexible, independently driven mechanism machine. A discussion of how this type of machine can accommodate modern manufacturing needs of high-speed and flexibility is presented. A sequential method of capturing requirements for such machines is detailed based on a hierarchical partitioning of machine requirements from product to independent drive mechanism. A classification of mechanisms using notations, including Data flow diagrams and Petri-nets, is described which supports capture and allows validation of requirements. A generic design for a modular, IDM machine controller is derived based upon hierarchy of control identified in these machines. A two mechanism experimental machine is detailed which is used to demonstrate the application of the specification, design and implementation techniques. A computer controller prototype and a fully flexible implementation for the IDM machine, based on Petri-net models described using the concurrent programming language Occam, is detailed. The ability of this modular computer controller to support flexible, safe and fault-tolerant operation of the two intermittent motion, discrete-synchronisation independent drive mechanisms is presented. The application of the machine development methodology to industrial projects is established.

Collective behaviour in a square lattice of driven Duffing resonators coupled to van der Pol oscillators

The global and local synchronisation of a square lattice composed of alternating Duffing resonators and van der Pol oscillators coupled through displacement is studied. The lattice acts as a sensing device in which the input signal is characterised by an external driving force that is injected into the system through a subset of the Duffing resonators. The parameters of the system are taken from MEMS devices. The effects of the system parameters, the lattice architecture and size are discussed.

A preliminary study into emergent behaviours in a lattice of interacting nonlinear resonators and oscillators

Future sensor arrays will be composed of interacting nonlinear components with complex behaviours with no known analytic solutions. This paper provides a preliminary insight into the expected behaviour through numerical and analytical analysis. Specically, the complex behaviour of a periodically driven nonlinear Duffing resonator coupled elastically to a van der Pol oscillator is investigated as a building block in a 2D lattice of such units with local connectivity. An analytic treatment of the 2-device unit is provided through a two-time-scales approach and the stability of the complex dynamic motion is analysed. The pattern formation characteristics of a 2D lattice composed of these units coupled together through nearest neighbour interactions is analysed numerically for parameters appropriate to a physical realisation through MEMS devices. The emergent patterns of global and cluster synchronisation are investigated with respect to system parameters and lattice size.

Development and application of magnetoencephalographic methods in the investigation of the human visual system

This thesis is an exploration of the organisation and functioning of the human visual system using the non-invasive functional imaging modality magnetoencephalography (MEG). Chapters one and two provide an introduction to the ‘human visual system and magnetoencephalographic methodologies. These chapters subsequently describe the methods by which MEG can be used to measure neuronal activity from the visual cortex. Chapter three describes the development and implementation of novel analytical tools; including beamforming based analyses, spectrographic movies and an optimisation of group imaging methods. Chapter four focuses on the use of established and contemporary analytical tools in the investigation of visual function. This is initiated with an investigation of visually evoked and induced responses; covering visual evoked potentials (VEPs) and event related synchronisation/desynchronisation (ERS/ERD). Chapter five describes the employment of novel methods in the investigation of cortical contrast response and demonstrates distinct contrast response functions in striate and extra-striate regions of visual cortex. Chapter six use synthetic aperture magnetometry (SAM) to investigate the phenomena of visual cortical gamma oscillations in response to various visual stimuli; concluding that pattern is central to its generation and that it increases in amplitude linearly as a function of stimulus contrast, consistent with results from invasive electrode studies in the macaque monkey. Chapter seven describes the use of driven visual stimuli and tuned SAM methods in a pilot study of retinotopic mapping using MEG; finding that activity in the primary visual cortex can be distinguished in four quadrants and two eccentricities of the visual field. Chapter eight is a novel implementation of the SAM beamforming method in the investigation of a subject with migraine visual aura; the method reveals desynchronisation of the alpha and gamma frequency bands in occipital and temporal regions contralateral to observed visual abnormalities. The final chapter is a summary of main conclusions and suggested further work.