Bs Mixing and Electric Dipole Moments in MFV

We analyze the general structure of four-fermion operators capable of introducing CP-violation preferentially in Bs mixing within the framework of Minimal Flavor Violation. The effect requires a minimum of O(Yu^4 Yd^4) Yukawa insertions, and at this order we find a total of six operators with different Lorentz, color, and flavor contractions that lead to enhanced Bs mixing. We then estimate the impact of these operators and of their close relatives on the possible sizes of electric dipole moments (EDMs) of neutrons and heavy atoms. We identify two broad classes of such operators: those that give EDMs in the limit of vanishing CKM angles, and those that require quark mixing for the existence of non-zero EDMs. The natural value for EDMs from the operators in the first category is up to an order of magnitude above the experimental upper bounds, while the second group predicts EDMs well below the current sensitivity level. Finally, we discuss plausible UV-completions for each type of operator.Comment: 11 pages; v2: references adde

Introduction, Comparative Income Taxation: A Structured Analysis

This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a Platonic Tax Form to find useful insights in the experience of others

Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses

Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits abroad to avoid American taxes. More recently, politicians accused Burger King of being unpatriotic for its own purported “tax inversion” maneuver, in which it would acquire Canada’s Tim Hortons and shift the head office from Florida to Ontario, benefitting from the lower northern tax rates. The Chicago-based Walgreens pharmacy chain recently backed off a “tax inversion” plan to relocate to Switzerland (the former headquarters of Alliance Boots, a company acquired by Walgreens), apparently having assessed the political risk as too high. This sort of aggressive international tax planning by multinational corporations was what G20 members had committed to fighting against when they endorsed the OECD’s “action plan” against base erosion and profit shifting (BEPS). Canada has been vigilant about improving its tax framework to prevent non-resident corporations from eroding the Canadian tax base, having enacted thin-capitalization rules and, more recently, foreign-affiliate-dumping rules, as well as proposing anti-treaty-shopping measures. But despite Canada’s commitment to the OECD’s BEPS Action Plan, the Canadian government has been reluctant to follow through on implementing rules that might affect its own resident corporations and their international competitiveness. This is most notably visible in the generous participation exemption for dividends from foreign affiliates, the absence of rules restricting the deductibility of interest expenses incurred to earn exempt dividends from foreign affiliates. Canada may be reluctant to fully follow through on all aspects of the OECD’s BEPS Action Plan. As the examples of Apple, Amazon, Google and Starbucks demonstrate, the American government has so far been unable to bring itself to take any meaningful action against aggressive international planning by U.S.resident corporations. Were Canada to enact and enforce rules that clamped down on aggressive international tax planning by its own resident corporations, it would only put Canadian firms at a competitive disadvantage relative to American (or other international) rivals. Until the United States is willing and able to take the lead on aggressive international tax planning by multi-national corporations, the reality is that smaller countries, including Canada, should be cautious about making changes to its international tax rules that are dependent on other countries making similar changes

Borrowed alleles and convergence in serpentine adaptation

ACKNOWLEDGMENTS. We thank members of the L.Y. and K.B. laboratories for helpful discussions. This work was supported through the European Research Council Grant StG CA629F04E (to L.Y.); a Harvard University Milton Fund Award (to K.B.); Ruth L. Kirschstein National Research Service Award 1 F32 GM096699 from the NIH (to L.Y.); National Science Foundation Grant IOS-1146465 (to K.B.); NIH National Institute of General Medical Sciences Grant 2R01GM078536 (to D.E.S.); and Biotechnology and Biological Sciences Research Council Grant BB/L000113/1 (to D.E.S.)Peer reviewedPublisher PD

Electron beams in solar flares

A list of publications resulting from this program includes 'The Timing of Electron Beam Signatures in Hard X-Ray and Radio: Solar Flare Observations by BATSE/Compton Gamma-Ray Observatory and PHOENIX'; 'Coherent-Phase or Random-Phase Acceleration of Electron Beams in Solar Flares'; 'Particle Acceleration in Flares'; 'Chromospheric Evaporation and Decimetric Radio Emission in Solar Flares'; 'Sequences of Correlated Hard X-Ray and Type 3 Bursts During Solar Flares'; and 'Solar Electron Beams Detected in Hard X-Rays and Radiowaves.' Abstracts and reprints of each are attached to this report

Classical Hadrodynamics Approach to Ultrarelativistic Heavy-Ion Collisions

We discuss the exact solution of the classical relativistic equations of motion for an action corresponding to nucleons interacting with massive scalar and vector meson fields. This model -- the classical analogue of the quantum hadrodynamics of Serot and Walecka -- provides a manifestly Lorentz covariant approach to heavy-ion collisions, allows for nonequilibrium phenomena, interactions of correlated nucleon clusters, and particle production, and is valid when interaction times are short. We present an analysis of the nonlocality inherent in the model and discuss effects arising from the finite size of a nucleon. 4 refs., 1 fig

Soil quality indices based on long-term conservation cropping systems management

The Soil Management Assessment Framework (SMAF) may provide insight into how conservation practices affect soil quality (SQ) regionally. Therefore, we aimed to quantify SQ in a long-term (15-yr) crop rotation and bio-covers experiment under notillage using SMAF. Main effects were cropping rotations of soybean [Glycine max (L.) Merr.], corn (Zea mays L.), and cotton (Gossypium hirsutum L.). Split-block biocover treatments consisted of winter wheat (Triticum aestivum L.), Austrian winter pea (Pisum sativum L. sativum var. arvense), hairy vetch (Vicia villosa Roth), poultry litter, and fallow (control). Seven SQ indicators—soil pH, total organic carbon (TOC), bulk density (BD), soil extractable P and K, electrical conductivity (EC), and sodium adsorption ration (SAR)—were scored using SMAF algorithms, and investigated individually and as an overall soil quality index (SQI). Simple linear regressions were performed between SQI and crop yields. Differences (