8,262 research outputs found
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The Tax Advantage of Big Business: How the Structure of Corporate Taxation Fuels Concentration and Inequality
Corporate concentration in the United States has been on the rise in recent years, sparking a heated debate about its causes, consequences, and potential remedies. In this study, we examine a facet of public policy that has been largely neglected in current debates about concentration: corporate taxation. As part of our analysis we develop the first empirical mapping of the effective tax rates (ETRs) of nonfinancial corporations disaggregated by size and broken down by jurisdiction. Our findings reveal a striking and persistent tax advantage for big business. Since the mid-1980s, large corporations have faced lower worldwide ETRs relative to their smaller counterparts. The regressive worldwide ETR is driven by persistent regressivity in the domestic ETR and a marked drop in the progressivity of the foreign ETR over the past decade. We go on to show how persistent regressivity in the worldwide tax structure is bound up with the increasing relative power of large corporations within the corporate universe, as well as a shift in firm-level power relations. As large corporations become less disposed to investments that may indirectly benefit ordinary workers, they become more disposed to shareholder value enhancement that directly benefits the asset-rich. What this means is that the corporate tax structure is connected not only to rising corporate concentration, but also to widening household inequality
Confirming Fundamental Parameters of the Exoplanet Host Star epsilon Eridani Using the Navy Optical Interferometer
We measured the angular diameter of the exoplanet host star epsilon Eridani
using the Navy Optical Interferometer. We determined its physical radius,
effective temperature, and mass by combining our measurement with the star's
parallax, photometry from the literature, and the Yonsei-Yale isochrones (Yi et
al. 2001), respectively. We used the resulting stellar mass of 0.82 +/- 0.05
M_Sun plus the mass function from Benedict et al. (2006) to calculate the
planet's mass, which is 1.53 +/- 0.22 M_Jupiter. Using our new effective
temperature, we also estimated the extent of the habitable zone for the system.Comment: Accepted for publication in The Astrophysical Journa
The ortho-para H2 distribution on Uranus: Constraints from the collision-induced 3-0 dipole band and 4-0 S(0) and S(1) quadrupole line profiles
Recent high quality spectral observations have allowed the derivation of constraints on the atmospheric structure of Uranus. The present analysis, which is based on the detailed modeling of a broadband geometric albedo spectrum and high resolution observations of the H2 4-0 quadrupole and 6818.9-A CH4 features, yields (1) a family of models which parameterize an upper tropospheric haze layer, (2) a lower, optically infinite cloud at a given pressure level, (3) the cloud-level methane molar fraction, and (4) the mean ortho/para ratio in the visible atmosphere. The single scattering albedo of atmospheric aerosols exhibits a steep darkening between 5890 and 6040 A
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Explicit time-stepping for moving meshes
In order to move the nodes in a moving mesh method a time-stepping scheme is required which is ideally explicit and non-tangling (non-overtaking in one dimension (1-D)). Such a scheme is discussed in this paper, together with its drawbacks, and illustrated in 1-D in the context of a velocity-based Lagrangian conservation method applied to first order and second order examples which exhibit a regime change after node compression. An implementation in multidimensions is also described in some detail
'White knuckle care work' : violence, gender and new public management in the voluntary sector
Drawing on comparative data from Canada and Scotland, this article explores reasons why violence is tolerated in non-profit care settings. This article will provide insights into how workers' orientations to work, the desire to care and the intrinsic rewards from working in a non-profit context interact with the organization of work and managerially constructed workplace norms and cultures (Burawoy, 1979) to offset the tensions in an environment characterized by scarce resources and poor working conditions. This article will also outline how the same environment of scarce resources causes strains in management's efforts to establish such cultures. Working with highly excluded service users with problems that do not respond to easy interventions, workers find themselves working at the edge of their endurance, hanging on by their fingernails, and beginning to participate in various forms of resistance; suggesting that even among the most highly committed, 'white knuckle care' may be unsustainable
Constrained by managerialism : caring as participation in the voluntary social services
The data in this study show that care is a connective process, underlying and motivating participation and as a force that compels involvement in the lives of others, care is at least a micro-participative process. Care or affinity not only persisted in the face of opposition, but it was also used by workers as a counter discourse and set of practices with which to resist the erosion of worker participation and open up less autonomized practices and ways of connecting with fellow staff, clients and the communities they served. The data suggest that while managerialism and taylorised practice models may remove or reduce opportunities for worker participation, care is a theme or storyline that gave workers other ways to understand their work and why they did it, as well as ways they were prepared to resist managerial priorities and directives, including the erosion of various kinds of direct and indirect participation. The degree of resistance possible, even in the highly technocratic worksite in Australia, shows that cracks and fissures exist within managerialism
Regulation of neuronal excitability through pumilio-dependent control of a sodium channel gene
Dynamic changes in synaptic connectivity and strength, which occur during both embryonic development and learning, have the tendency to destabilize neural circuits. To overcome this, neurons have developed a diversity of homeostatic mechanisms to maintain firing within physiologically defined limits. In this study, we show that activity-dependent control of mRNA for a specific voltage-gated Na+ channel [encoded by paralytic (para)] contributes to the regulation of membrane excitability in Drosophila motoneurons. Quantification of para mRNA, by real-time reverse-transcription PCR, shows that levels are significantly decreased in CNSs in which synaptic excitation is elevated, whereas, conversely, they are significantly increased when synaptic vesicle release is blocked. Quantification of mRNA encoding the translational repressor pumilio (pum) reveals a reciprocal regulation to that seen for para. Pumilio is sufficient to influence para mRNA. Thus, para mRNA is significantly elevated in a loss-of-function allele of pum (pumbemused), whereas expression of a full-length pum transgene is sufficient to reduce para mRNA. In the absence of pum, increased synaptic excitation fails to reduce para mRNA, showing that Pum is also necessary for activity-dependent regulation of para mRNA. Analysis of voltage-gated Na+ current (INa) mediated by para in two identified motoneurons (termed aCC and RP2) reveals that removal of pum is sufficient to increase one of two separable INa components (persistent INa), whereas overexpression of a pum transgene is sufficient to suppress both components (transient and persistent). We show, through use of anemone toxin (ATX II), that alteration in persistent INa is sufficient to regulate membrane excitability in these two motoneurons
Using Virtual Observatory techniques to search for Adaptive Optics suitable AGN
Until recently, it has been possible only for nearby galaxies to study the
scaling relations between central black hole and host galaxy in detail. Because
of the small number densities at low redshift, (luminous) AGN are
underrepresented in such detailed studies. The advent of adaptive optics (AO)
at large telescopes helps overcoming this hurdle, allowing to reach small
linear scales over a wide range in redshift. Finding AO-suitable targets, i.e.,
AGN having a nearby reference star, and carrying out an initial multiwavelength
classification is an excellent use case for the Virtual Observatory. We present
our Virtual-Observatory approach to select an AO-suitable catalog of
X-ray-emitting AGN at redshifts 0.1<z<1.Comment: 4 pages, 5 figures, submitted to "EURO-VO AIDA workshop:
Multiwavelength astronomy and Virtual Observatory", ESAC, Spain, 1-3 Dec.
200
Sub-milliarcsecond precision spectro-astrometry of Be stars
The origin of the disks around Be stars is still not known. Further progress
requires a proper parametrization of their structure, both spatially and
kinematically. This is challenging as the disks are very small. Here we assess
whether a novel method is capable of providing these data. We obtained spectro
astrometry around the Pa beta line of two bright Be stars, alpha Col and zeta
Tau, to search for disk signatures. The data, with a pixel to pixel precision
of the centroid position of 0.3..0.4 milliarcsecond is the most accurate such
data to date. Artefacts at the 0.85 mas level are present in the data, but
these are readily identified as they were non-repeatable in our redundant
datasets. This does illustrate the need of taking multiple data to avoid
spurious detections. The data are compared with simple model simulations of the
spectro astrometric signatures due to rotating disks around Be stars. The upper
limits we find for the disk radii correspond to disk sizes of a few dozen
stellar radii if they rotate Keplerian. This is very close to observationally
measured and theoretically expected disk sizes, and this paper therefore
demonstrates that spectro-astrometry, of which we present the first such
attempt, has the potential to resolve the disks around Be stars.Comment: 6 pages, A&A accepte
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