Culture Differences and Tax Morale in the United States and Europe

In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, given both the noted differences across countries in their levels of tax compliance and the marked inability of standard economic models of taxpayer compliance to explain these differences. In the face of these difficulties, many researchers have suggested that the intrinsic motivation for individuals to pay taxes - what is sometimes termed their "tax morale" - differs across countries. However, isolating the reasons for these differences in tax morale is notoriously difficult. In a common approach, studies sometimes referred to as "cultural studies" have often relied upon controlled laboratory experiments conducted in different countries because such experiments can be set up with identical experimental protocols to allow cultural effects to be isolated. In this paper we first analyze a cross-section of individuals in Spain and the United States using the World Values Survey (WVS). In line with previous experiments, our findings indicate a significantly higher tax morale in the United States than in Spain, controlling in a multivariate analysis for additional variables. We then extend our multivariate analysis to include 14 European countries in the estimations. Our results again indicate that the United States has the highest tax morale across all countries, followed by Austria and Switzerland. We also find a strong negative correlation between the size of shadow economy and the degree of tax morale in those countries

Electrical detection of spin echoes for phosphorus donors in silicon

The electrical detection of spin echoes via echo tomography is used to observe decoherence processes associated with the electrical readout of the spin state of phosphorus donor electrons in silicon near a SiO$_2$ interface. Using the Carr-Purcell pulse sequence, an echo decay with a time constant of $1.7\pm0.2 \rm{\mu s}$ is observed, in good agreement with theoretical modeling of the interaction between donors and paramagnetic interface states. Electrical spin echo tomography thus can be used to study the spin dynamics in realistic spin qubit devices for quantum information processing.Comment: 14 pages, 3 figure

Muscle tuning and preferred movement path – a paradigm shift

In the last 40 years, the scientific debate around running injuries and running shoes has been dominated by two paradigms, the ‘impact’ and the ‘pronation’ paradigms. However, the development of running shoe technologies aimed at reducing impact forces and pronation has not led to a decline of running-related injuries. This article recommends to abandon the ‘impact’ and ‘pronation’ paradigms due to a lack of biomechanical and epidemiological evidence and instead suggests a shift to new paradigms: ‘Muscle tuning’ and the ‘preferred movement path’. These paradigms represent new approaches to understanding the biomechanical patterns of each individual runner and how they are controlled by the neuromuscular system. Experimental evidence in support of the ‘muscle tuning’ and ‘preferred movement path’ paradigms are presented and discussed regarding their relevance for running performance, injuries, and footwear. Finally, this paper proposes that the concept of ‘functional groups’ should be used and further developed to overcome the challenge that groups of individuals respond differently to footwear interventions. First, groups of individuals who behave similarly (functional groups) should be identified. Second, running shoes should be selected to match the characteristics of the identified functional groups in order to optimize the beneficial effects of running shoes for improving running performance and reducing the risk of running injuries

CAN INCREASED MIDSOLE BENDING STIFFNESS OF SPORT SHOES DELAY THE ONSET OF LOWER LIMB JOINT WORK REDISTRIBUTION DURING A PROLONGED RUN?

Prolonged running has been shown to result in a redistribution of positive lower limb joint work from distal to proximal joints. Running footwear with increased midsole bending stiffness (MBS) has been shown to redistribute lower limb joint work from proximal to distal joints. How increased MBS of running shoes can affect joint work redistribution during a prolonged run, however, is unknown. Therefore, the purpose of this study was to investigate if increasing the MBS of running shoes can delay the onset of positive lower limb joint work redistribution during a prolonged run. Thirteen trained male runners (current 10 km time \u3c 44 min.) performed 10-km runs at 90% of their speed at lactate threshold (sLT) in a control and stiff shoe condition, respectively. Prolonged running resulted in a redistribution of positive lower limb joint work from distal to proximal joints in both shoe conditions. The onset of joint work redistribution, however, was delayed at the metatarsophalangeal and ankle joint when running in the stiff shoe condition. A delayed onset of lower limb joint work redistribution in the stiff condition may result in greater energy stored and returned in distal passive-elastic structures (i.e., Achilles tendon), reducing lower limb muscle work later into the prolonged run. Also, less active muscle volume would be required to perform the same total amount of positive mechanical work when running in the stiff condition because the ankle plantarflexor muscles have less volume than the knee extensor muscles. These results contribute to the notion that footwear with increased MBS likely result in lower metabolic cost, due to delays in distal to proximal lower limb joint work redistribution

Determination of Intrinsic Permeability for Packed Waste of Indonesian Solid Waste

Gas permeability and intrinsic permeability are the major parameters to promote aeration for packed waste. The objectives of this research are to identify physical parameters of gas transfer from a various type of packed wastes and examine ventilation design theory for landfill to enhance waste stabilization. Method to determine value of gas permeability and intrinsic permeability for packed waste is by flushing the packed column containing various type and physical characteristics of wastes with an air pump. Permeability was calculated by measuring pressure gradient on sampling points of the column using inclined manometer at distance 10 cm, 23 cm, 46 cm, 69 cm, 92 cm and 115 cm from origin. Gas permeability is specifically relied on physical parameters of wastes as follows, density, moisture content, particle size and gas velocity on the surface of compacted waste layer. Compost has finer pore structure and smaller pore size than leaves as well as mixed organic (65%) and inorganic wastes (35%). The experiment found the intrinsic permeability of leaves waste are in the order of 10-11 to 10-8 m2, 10-11 to 10-9 m2 for compost and 10-9 m2 for mixed organic (65%) and inorganic wastes (35%)

Reproductive Potential of the Mackerel Scad, Decapterus macarellus (Cuvier, 1833) in the Coastal Waters of Tanzania

This study investigated the reproductive biology of Decapterus macarellus locally known as ''Msumari", one of the most economically important scad fish along the coastline of Tanzania. Fish samples were collected from ring net artisanal fishers operating in Tanga and Bagamoyo coastal waters, monthly between April 2019 and September 2020. Findings indicated that D. macarellus spawns throughout the year with peaks in August at Tanga and September at Bagamoyo. Overall sex ratios (M: F) were 1:1.03 (Tanga) and 1:1.2 (Bagamoyo) in favour of females. The males and females of D. macarellus at Tanga attained the first maturity at 145.5 mm and 153.2 mm, respectively, whereas at Bagamoyo males attained first maturity at 149.9 mm and females at 156.9 mm. Batch fecundity was not statistically significant (U = 500.5; p = 0.73), with Tanga having mean values (± SE) of 46,105.9 ± 4243.4 ova and Bagamoyo 43,082 ± 2272.9 ova. Although this species appears to spawn all year round, management interventions such as seasonal closure and reduced fishing effort should be used during their spawning peaks to protect the spawners, recruits and ensure the species' long-term survival in the Tanzanian coastal waters. Keywords: Scad; Decapterus macarellus; reproductive potential; ring net fishery; Tanzania

La incompatibilidad de "Sphaeralcea miniata"

En la presente nota se informan los resultados obtenidos en una experiencia realizada con el objeto de determinar el tipo de incompatibilidad presente en Sphaeralcea miniata (Cav.) Spach. El análisis de los resultados indica que la incompatibilidad está regida en dicha especie por una serie de alelos de oposición.Facultad de Ciencias Agrarias y Forestale

Complete replication of hepatitis C virus in cell culture.

Many aspects of the hepatitis C virus (HCV) life cycle have not been reproduced in cell culture, which has slowed research progress on this important human pathogen. Here, we describe a full-length HCV genome that replicates and produces virus particles that are infectious in cell culture (HCVcc). Replication of HCVcc was robust, producing nearly 10(5) infectious units per milliliter within 48 hours. Virus particles were filterable and neutralized with a monoclonal antibody against the viral glycoprotein E2. Viral entry was dependent on cellular expression of a putative HCV receptor, CD81. HCVcc replication was inhibited by interferon-alpha and by several HCV-specific antiviral compounds, suggesting that this in vitro system will aid in the search for improved antivirals

Attention-deficit hyperactivity disorder (ADHD) and glial integrity: S100B, cytokines and kynurenine metabolism--effects of medication

Children with attention-deficit/hyperactivity disorder (ADHD) show a marked temporal variability in their display of symptoms and neuropsychological performance. This could be explained in terms of an impaired glial supply of energy to support neuronal activity