Theoretical and experimental study of thermal contact resistance in a vacuum environment Semiannual status report no. 8, Jun. - Dec. 1965

Thermal contact resistance in vacuum environment using model prediction

Competitiveness, Tax Base Erosion, and the Essential Dilemma of Corporate Tax Reform

Label contradicts reality for the U.S. international corporate tax system. The U.S. system is typically labeled as a worldwide tax system with a statutory rate of 35%, both uncommon features among our trading partners. Yet these markers of the U.S. tax system do not accurately describe reality, where multinational firms routinely face far lower effective tax rates and little, if any, tax is collected on foreign income. Understanding this discrepancy between label and reality is essential to evaluate recent policy debates surrounding corporate inversions and the competitiveness of the U.S. international tax system. Although there is an essential policy tradeoff between “competitiveness” (an ill-defined term) and corporate tax base protection, there is little evidence that U.S. multinational firms have a competitiveness problem. However, new evidence shows that corporate tax base erosion is a large and increasing problem. There are several options for reform that would address corporate tax base erosion

Population and Productivity of a Flock of Giant Canada Geese in Northeastern South Dakota

Population and productivity studies of giant Canada geese (Branta canadensis maxima) were conducted in northeastern South Dakota in 1976 and 1977. One hundred ninety-three of 436 randomly selected sample quarter sections on the 5,459 km2 area contained potential goose nesting habitat in 1976. Forty-six pairs, 6 indicated pairs, and 6 single geese were found on these 193 quarter sections during the 1977 nesting season. The population was estimated to be 1,880 geese. Recommendations were to continue aerial surveys in the spring and late summer and to supplement them with annual searches of the sample quarter sections used in this study. One hundred three nests were found on islands and artificial nesting structures. Mean clutch size was 5.44 with no significant difference (P \u3e0.05) between the size of clutches on islands and artificial nesting structures. Nest success was 95% with no significant difference (P \u3e0.05) between islands and artificial nesting structures. Success of eggs in artificial nesting structures (91%) was significantly (

An Experimental and Theoretical Investigation of the Thermal Contact Resistance Final Report

Mathematical model of macroscopic elastic contact between mating members for predicting thermal contact resistance in vacuum environmen

Some influences of macroscopic constrictions on the thermal contact resistance

Macroscopic constriction influence on thermal contact resistance in vacuum environmen

Finite difference solutions of the boundary layer equations

Feasibility of using film cooling as alternate thermal protection system for spacecraft atmospheric reentr

A Price-Based Royalty Tax?

transfer pricing; extractive industries; natural resource taxation; royalties; resource rent tax.This paper considers the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries. In light of the literature on natural resources taxation, the case for a price-based royalty is appealing. A price-based royalty captures some of the desirable attributes of an income or resource rent tax, but in comparison to such taxes, it is easier to administer since revenue is much less sensitive to transfer price manipulation and tax avoidance efforts. In order to explore how a price-based royalty might provide some of the advantages of income- or rent-based taxation, the paper analyses the relationship between product prices and firm profits, using a dataset of the world’s largest extractive firms from the Forbes Global 2000 list during the period 2003-2014. This analysis indicates that, for both oil/gas and mining firms, there is a nearly one-to-one relationship between product prices and firm profitability; prices 1 per cent higher tend to be associated with profits about 0.76 per cent higher for oil/gas firms and about 1.38 per cent higher for mining firms. The paper concludes by recommending that tax policymakers give serious consideration to increasing the use of price-based royalties.DfID, NORAD

Program for computing partial pressures from residual gas analyzer data

A computer program for determining the partial pressures of various gases from residual-gas-analyzer data is given. The analysis of the ion currents of 18 m/e spectrometer peaks allows the determination of 12 gases simultaneously. Comparison is made to ion-gage readings along with certain other control information. The output data are presented in both tabular and graphical form

Business Profits (Article 7 OECD Model Convention)

The 2006 OECD Report on attribution of profits to permanent establishments states that its recommendation was not constrained by either the original intent or by the historical practice and interpretation of Article 7. Moreover, the Report recommends a redrafting of both the Article itself and the Commentary. Given this, it seems appropriate to begin by asking: If we were working on a clean slate, what would be the best way to tax MNEs at source in the light of 21st century business practices? The beginning point has to be that a modern MNE does not operate as if its constituent units, either subsidiaries or branches, deal with each other as if they were separate enterprises. Instead, a modern MNE is generally a single, unified enterprise, managed from a central location by managers who are responsible to their shareholders for the results of the MNE as a whole