Taxation Policy in EMU - Julian Alworth and Giampaolo Arachi

This paper proposes to examine whether and how the introduction of the euro changed the impact of taxes on the economy or influenced the direction of tax policy. The paper surveys potential theoretical channels through which tax policy and exchange rate regimes are interrelated (capital mobility, strategic tax setting and trade policy). It is difficult to find strong empirical evidence of major, unique changes in the impact or determination of tax policy following the introduction of the euro owing. The internal market has had by far a greater impact and it has affected all European Union countries. Nevertheless, we highlight that going forward certain specific aspects deserve attention. The most important concerns the use of tax policy by individual EMU countries to improve competitiveness by changing the mix of taxes and thereby achieving an internal devaluation.  A second issue deserving attention concerns tax competition particularly in the area of corporation tax. We provide some tentative evidence that capital movements to and from euro area countries have become more responsive to the levels of corporate taxation.  Alworth, Arachi, EMU, corporate taxation, value-added tax, trade, VAT

Analysis of signal to noise enhancement using a highly selective modulation tracking filter

Experiments are reported which utilize photodielectric effects in semiconductor loaded superconducting resonant circuits for suppressing noise in RF communication systems. The superconducting tunable cavity acts as a narrow band tracking filter for detecting conventional RF signals. Analytical techniques were developed which lead to prediction of signal-to-noise improvements. Progress is reported in optimization of the experimental variables. These include improved Q, new semiconductors, improved optics, and simplification of the electronics. Information bearing signals were passed through the system, and noise was introduced into the computer model

Perch restriction and seasonal effects on aggression in the iguanid lizard anolis carolinensis

Available perching space and season interact to influence aggression levels in male Anolis carolinensis. Ninety four pairs of adult males were tested over a six-month period (June-November) 1985 in a large enclosure containing either a long or short perch. Aggression levels were recorded for each individual over a three hour period. Results indicate that both perch availability and season affect aggression levels in males of this species. Animals on the small perch during the months of June, July, and August demonstrated significantly higher levels of aggression than all other lizards. Also, perch sharing was common and often occurred rapidly after an agonistic interaction suggesting this may not be an uncommon event in nature. The data lead me to address the issue of territoriality as it pertains to male Anolis carolinensis and lizards in general. Although most of the lizards in the genus Anolis are described as territorial, I present a theoretical framework in which the territoriality of lizards may be regarded as a highly flexible behavioral tactic adaptive only in specific contexts. The broad characterization of a genus or even a species as territorial is misleading

Effect of Occlusion, Directionality and Age on Horizontal Localization

Localization acuity of a given listener is dependent upon the ability discriminate between interaural time and level disparities. Interaural time differences are encoded by low frequency information whereas interaural level differences are encoded by high frequency information. Much research has examined effects of hearing aid microphone technologies and occlusion separately and prior studies have not evaluated age as a factor in localization acuity. Open-fit hearing instruments provide new earmold technologies and varying microphone capabilities; however, these instruments have yet to be evaluated with regard to horizontal localization acuity. Thus, the purpose of this study is to examine the effects of microphone configuration, type of dome in open-fit hearing instruments, and age on the horizontal localization ability of a given listener. Thirty adults participated in this study and were grouped based upon hearing sensitivity and age (young normal hearing, \u3e50 years normal hearing, \u3e50 hearing impaired). Each normal hearing participant completed one localization experiment (unaided/unamplified) where they listened to the stimulus Baseball and selected the point of origin. Hearing impaired listeners were fit with the same two receiver-in-the-ear hearing aids and same dome types, thus controlling for microphone technologies, type of dome, and fitting between trials. Hearing impaired listeners completed a total of 7 localization experiments (unaided/unamplified; open dome: omnidirectional, adaptive directional, fixed directional; micromold: omnidirectional, adaptive directional, fixed directional). Overall, results of this study indicate that age significantly affects horizontal localization ability as younger adult listeners with normal hearing made significantly fewer localization errors than older adult listeners with normal hearing. Also, results revealed a significant difference in performance between dome type; however, upon further examination was not significant. Therefore, results examining type of dome should be viewed with caution. Results examining microphone configuration and microphone configuration by dome type were not significant. Moreover, results evaluating performance relative to unaided (unamplified) were not significant. Taken together, these results suggest open-fit hearing instruments, regardless of microphone or dome type, do not degrade horizontal localization acuity within a given listener relative to their \u27older aged\u27 normal hearing counterparts in quiet environments

Differential Effects of Physical Activity on Social Interactions of Adolescents with Autism Spectrum Disorder

Adolescents with autism spectrum disorder (ASD) often experience challenges with communication, social interaction, and motor skills, which can contribute to social isolation. A growing body of research suggests physical activity (PA) may improve social, physical fitness, and gross motor outcomes for adolescents with ASD. Although exercise and PA have been identified as an evidence-based practice (EBP) for this population, limited research has specifically examined the relationship between PA and social interactions. This study used an alternating treatment design, replicated across four adolescents with ASD, to compare the effects of two interventions – soccer instruction and fitness instruction - on social interactions and PA levels. The outcomes were assessed by a) the frequency of spontaneous initiations and responses made to a peer and coach, and b) the percentage of time spent in light physical activity (LPA) and moderate to vigorous physical activity (MVPA) during each condition. Data were analyzed through visual analysis and descriptive statistics. Social validity was determined through participant and parent surveys. The results indicated no experimental control for spontaneous initiations or spontaneous responses in either intervention. However, experimental control was established for one participant’s LPA level during soccer, and for one participant’s MVPA level during the fitness intervention. Participants indicated high social validity for the intervention. Findings offer insights for practitioners and suggest directions for future research

Gender and Political Candidacy in Hampton Roads, Virginia

Although they comprise half of the United States population, women are underrepresented as candidates and officeholders in state legislatures and Congress. This is particularly true of legislatures in southern states where women\u27s representation is acutely low, and these states typically fall in the bottom quintile of women’s representation as tracked by the Center for American Women in Politics. Research on political efficacy by Stauffer (2021) suggests that women’s presence in elected office garners greater trust, confidence, and satisfaction in political institutions and increases their legitimacy. In the retelling of Virginia’s political history, women are often absent, despite their continued presence and significant work in the political arena. When looking at women’s presence in the Virginia General Assembly and its congressional delegation over the last several decades, it is evident that women officeholders primarily come from three areas of the state – Northern Virginia, Richmond, and the Hampton Roads area. As a diverse, growing region of southern Virginia, this research explores Hampton Roads and the women legislators it produces. I examine women’s candidacies for the Virginia General Assembly in Hampton Roads and Norfolk and the corresponding Virginia’s 2nd Congressional District from 2005 to 2023. I find that women from both parties have sought and won legislative seats in the Virginia General Assembly and the U.S. House of Representatives. The party competitiveness of this region provides important opportunities to increase women’s representation and incentives for Virginia Democratic and Republican parties to support their candidates

Epigenetics and developmental programming of welfare and production traits in farm animals

The concept that postnatal health and development can be influenced by events that occur in utero originated from epidemiological studies in humans supported by numerous mechanistic (including epigenetic) studies in a variety of model species. Referred to as the ‘developmental origins of health and disease’ or ‘DOHaD’ hypothesis, the primary focus of large-animal studies until quite recently had been biomedical. Attention has since turned towards traits of commercial importance in farm animals. Herein we review the evidence that prenatal risk factors, including suboptimal parental nutrition, gestational stress, exposure to environmental chemicals and advanced breeding technologies, can determine traits such as postnatal growth, feed efficiency, milk yield, carcass composition, animal welfare and reproductive potential. We consider the role of epigenetic and cytoplasmic mechanisms of inheritance, and discuss implications for livestock production and future research endeavours. We conclude that although the concept is proven for several traits, issues relating to effect size, and hence commercial importance, remain. Studies have also invariably been conducted under controlled experimental conditions, frequently assessing single risk factors, thereby limiting their translational value for livestock production. We propose concerted international research efforts that consider multiple, concurrent stressors to better represent effects of contemporary animal production systems