Microscopic calculation of the spin-dependent neutron scattering lengths on 3He

We report on the spin.dependent neutron scattering length on 3He from a microscopic calculation of p-3H, n-3He, and d-2H scattering employing the Argonne v18 nucleon-nucleon potential with and without additional three-nucleon force. The results and that of a comprehensive R-matrix analysis are compared to a recent measurement. The overall agreement for the scattering lengths is quite good. The imaginary parts of the scattering lengths are very sensitive to the inclusion of three-nucleon forces, whereas the real parts are almost insensitive.Comment: 9 pages, 1 figur

Taxes and the Valuation of Dividends: A Study of Dividend Announcements in Germany

This paper investigates the impact of the 2001 tax reform in Germany on dividend announcement returns. With this major tax reform, the full imputation system was replaced by the half-income system, which had a significant impact on the relative taxation of dividends and capital gains for most investor classes. In an event study framework, we separate the tax effect of dividends from their positive signaling and agency cost effects to offer a more comprehensive picture of the valuation implications of dividends in Germany. Controlling for signaling and agency cost effects of dividends we find that the market response to positive dividend surprises is more pronounced under the full imputation system, where dividends are generally more favorable to investors from a tax perspective, than under the half-income system. Our results suggest that the observed decline in the dividend response coefficient is synchronized with the 2001 tax reform and hence attributable to the 2001 tax reform

Experimente zur Bestimmung der Wirkungsquerschnitte fuer das n- He-System im Energiebereich von 1 bis 40 MeV

Dissertation submitted to Karlsruhe Univ. (TH) (Germany, F.R.). Fakultaet fuer PhysikSIGLEDEGerman