Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach

Informality is a wide-spread phenomenon across the globe. We show that firms in countries with better information sharing systems and greater financial sector outreach evade taxes to a lesser degree, an effect that is stronger for smaller firms, firms in smaller cities and towns, and firms in industries relying more on external financing, with higher liquidity needs and with greater growth potential. However, it is variation in firm size that dominates firm variation in location and industry variation in explaining cross-firm and cross-country variation in tax evasion. This effect is robust to controlling for an array of other measures of the financial and institutional environment firms face. The effect is also robust to controlling for fixed firm effects in a smaller panel dataset of Central and Eastern European countries many of which introduced credit registries or upgraded them in the early 2000s.Formal and informal sector;tax evasion;financial sector development

Unique phase diagram with narrow superconducting dome in EuFe2_2(As1−x_{1-x}Px_x)2_2 due to Eu2+^{2+} local magnetic moments

The interplay between superconductivity and Eu$^{2+}$ magnetic moments in EuFe$_2$(As$_{1-x}$P$_x$)$_2$ is studied by electrical resistivity measurements under hydrostatic pressure on $x=0.13$ and $x=0.18$ single crystals. We can map hydrostatic pressure to chemical pressure $x$ and show, that superconductivity is confined to a very narrow range $0.18\leq x \leq 0.23$ in the phase diagram, beyond which ferromagnetic (FM) Eu ordering suppresses superconductivity. The change from antiferro- to FM Eu ordering at the latter concentration coincides with a Lifshitz transition and the complete depression of iron magnetic order.Comment: 4 page

Superstatistical modelling of protein diffusion dynamics in bacteria

A recent experiment [Sadoon AA, Wang Y. 2018 Phys. Rev. E 98, 042411] has revealed that nucleoid associated proteins (i.e., DNA-binding proteins) exhibit highly heterogeneous diffusion processes in bacteria where not only the diffusion constant but also the anomalous diffusion exponent fluctuates for the various proteins. The distribution of displacements of such proteins is observed to take a q-Gaussian form, which decays as a power law. Here, a statistical model is developed for the diffusive motion of the proteins within the bacterium, based on a superstatistics with two variables. This model hierarchically takes into account the joint fluctuations of both the anomalous diffusion exponents and the diffusion constants. A fractional Brownian motion is discussed as a possible local model. Good agreement with the experimental data is obtained.Comment: 48 pages, 4 figures. The discussion has been developed further and some additional references were added. Published versio

Radio and X-ray nebulae associated with PSR J1509-5850

We have discovered a long radio trail at 843 MHz which is apparently associated with middle age pulsar PSR J1509-5850. The radio trail has a length of ~7 arcmin. In X-rays, Chandra observations of PSR J1509-5850 reveal an associated X-ray trail which extends in the same orientation as the radio trail. Moreover, two clumpy structures are observed along the radio trail. The larger one is proposed to be the supernova remnant (SNR) candidate MSC 319.9-0.7. Faint X-ray enhancement at the position of the SNR candidate is found in the Chandra data.Comment: Accepted by A&A, 5 pages, 4 figures, 1 tabl

Mirror Descent and Convex Optimization Problems With Non-Smooth Inequality Constraints

We consider the problem of minimization of a convex function on a simple set with convex non-smooth inequality constraint and describe first-order methods to solve such problems in different situations: smooth or non-smooth objective function; convex or strongly convex objective and constraint; deterministic or randomized information about the objective and constraint. We hope that it is convenient for a reader to have all the methods for different settings in one place. Described methods are based on Mirror Descent algorithm and switching subgradient scheme. One of our focus is to propose, for the listed different settings, a Mirror Descent with adaptive stepsizes and adaptive stopping rule. This means that neither stepsize nor stopping rule require to know the Lipschitz constant of the objective or constraint. We also construct Mirror Descent for problems with objective function, which is not Lipschitz continuous, e.g. is a quadratic function. Besides that, we address the problem of recovering the solution of the dual problem

Irreversibility on the Level of Single-Electron Tunneling

We present a low-temperature experimental test of the fluctuation theorem for electron transport through a double quantum dot. The rare entropy-consuming system trajectories are detected in the form of single charges flowing against the source-drain bias by using time-resolved charge detection with a quantum point contact. We find that these trajectories appear with a frequency that agrees with the theoretical predictions even under strong nonequilibrium conditions, when the finite bandwidth of the charge detection is taken into account

Study of ambiguities in π−p→ΛK0\pi^-p\to \Lambda K^0 scattering amplitudes

Amplitudes for the reaction $\pi^-p\to \Lambda K^0$ are reconstructed from data on the differential cross section $d\sigma/d\Omega$, the recoil polarization $P$, and on the spin rotation parameter $\beta$. At low energies, no data on $\beta$ exist, resulting in ambiguities. An approximation using $S$ and $P$ waves leads only to a fair description of the data on $d\sigma/d\Omega$ and $P$; in this case, there are two sets of amplitudes. Including $D$ waves, the data on $d\sigma/d\Omega$ and $P$ are well reproduced by the fit but now, there are several distinct solutions which describe the data with identical precision. In the range where the spin rotation parameter $\beta$ was measured, a full and unambiguous reconstruction of the partial wave amplitudes is possible. The energy-independent amplitudes are compared to the energy dependent amplitudes which resulted from a coupled channel fit (BnGa2011-02) to a large data set including both pion and photo-induced reactions. Significant deviations are observed. Consistency between energy dependent and energy independent solutions by choosing the energy independent solution which is closest to the energy dependent solution. In a second step, the {\it known} energy dependent solution for low (or high) partial waves is imposed and only the high (or low) partial waves are fitted leading to smaller uncertainties

Remarkable change of tunneling conductance in YBCO films in fields up to 32.4T

We studied the tunneling density of states in YBCO films under strong currents flowing along node directions. The currents were induced by fields of up to 32.4T parallel to the film surface and perpendicular to the $CuO_{2}$ planes. We observed a remarkable change in the tunneling conductance at high fields where the gap-like feature shifts discontinuously from 15meV to a lower bias of 11meV, becoming more pronounced as the field increases. The effect takes place in increasing fields around 9T and the transition back to the initial state occurs around 5T in decreasing fields. We argue that this transition is driven by surface currents induced by the applied magnetic field.Comment: 4 pages, 7 figure