1,570 research outputs found
Accurate Estimation of a Coil Magnetic Dipole Moment
In this paper, a technique for accurate estimation of the moment of magnetic
dipole is proposed. The achievable accuracy is investigated, as a function of
measurement noise affecting estimation of magnetic field cartesian components.
The proposed technique is validated both via simulations and experimentally.Comment: Preprin
Literature in Dialect: The Great Absentee
Prose production in dialect is probably the big absentee in Arabic literature textbooks. While poetry in dialect has managed to carve its own small space in textbooks on the history of Arabic literature, the same does not go forĀ novels or short stories written in āÄmmiyya. Most critics, especially Arabs, doĀ not acknowledge their literary dignity. However, scholars of contemporary Arabic literature can no longer avoid seriously analysing Egyptian literature inĀ āÄmmiyya. In fact, in the course of the last two decades, the number of novelsĀ and short stories in Egyptian dialect has significantly increased. Furthermore,Ā writing in dialect is increasingly widespread thanks to personal blogs and websites.Ā In light of this emerging panorama in Arabic literature, the question isĀ whether something is changing in relation to the acceptance of dialect as a literaryĀ language and if the time has come for literature in dialect to find its ownĀ place in literary textbooks
Firm-oriented policies, tax cheating and perverse outcomes
This paper examines the implications of firm-oriented fiscal policies, namely investment subsidies and tax allowances, in an economy where producers may potentially avoid taxes. Among our results we stress the following. First, although investment subsidies induce increased capital accumulation (a level effect), they promote tax evasion; these subsidies induce firms to increase actual capital accumulation (a level effect), but also produce a reduction in the share of aggregate capital stock deployed in taxed, "official" production (a composition effect). Second, parameters characterizing the tax enforcement system play a major role in explaining tax evasion and firm size. Third, the technology structure matters for determining how to allocate resources between official and unofficial production.State aid, tax exemptions, investment subsidies, tax evasion, unofficial underground production, investment
State Aid Policies and Underground Activities
The main goal of this paper is to examine the implications of firm-oriented fiscal policies, such as capital subsidies and tax allowances, in an economy with an underground sector. In addition, we investigate whether the technology structure of āhiddenā production may facilitate or counteract the effects of fiscal policies on firm behavior. Among our results we stress the following: first, capital subsidies promote tax evasion; these subsidies induce firms to increase actual capital accumulation (a level effect), but also produce a reduction in the regular share of aggregate capital stock (a composition effect). Second, tax relief reduces underground activities and fosters capital accumulation, as well as aggregate production. Third, the technology structure matters for determining how to allocate resources between formal and informal production, hence the amount of reported revenues.State aid, tax exemptions, capital subsidies, tax evasion, underground production, physical capital accumulation.
Capital Subsidies and Underground Production
In this paper we investigate the effects of different fiscal policies on the firm choice to produce underground. We consider a tax evading firm operating simultaneously both in the regular and in the underground economy. We suggest that such a kind of firm, referred to as moonlighting firm, is able to offset the specific costs usually stressed by literature on underground production, such as those suggested by Loayza (1994) and Anderberg et alii (2003). Investigating the effects of different fiscal policy interventions, we find that taxation is a critical parameter to define the size of capital allocation in the underground production. In fact, a strong and inverse relationship is found, and tax reduction is the best policy to reduce the convenience to produce underground. We also confirm the depressing effect on investment of taxation (see, for instance, Summers, 1981), so that tax reduction has no cost in terms of investment. By contrast, the model states that while enforcement is an effective tool to reduce capital allocation in the underground production, it also reduce the total capital stock. Moreover, we also suggest that the allowance of incentives to capital accumulation may generate, in this specific typology of firm, some unexpected effects, causing, together with a positive investment process, also an increase in the share of irregularity. This finding could explain, in a microeconomic framework, the evidence of Italian southern regions, where high incentives are combined with high irregularity ratios.tax evasion, moonlighting, capital subsidies, underground production
Chapter Episcopal authority and networks in Carolingian times: recent approaches and perspectives
This paper introduces the volume, aiming first of all at presenting the historiographical framework in which the collected essays are placed and the common questions around which they revolve, with particular regard to typologies, characteristics, extension of the social and cultural networks that the Italian bishops built around themselves, and to their effects on the integration of the regnum in the Carolingian political structures
Hybrid plasmonicāphotonic whispering gallery mode resonators for sensing: a critical review
In this review we present the state of the art and the most recent advances in the field of optical sensing with hybrid plasmonicāphotonic whispering gallery mode (WGM) resonators
Anti-Counterfeiting Strategy Unfolded A Closer Look to the Case of a Large Multinational Manufacturer
We examine in detail how one large mobile phone manufacturer develops its anti-counterfeit strategy and seizes counterfeit products on the market. We couple qualitative data (observations from 150 counterfeit sales points worldwide, two focus groups, a survey with 151 respondents, interviews with 90 informants) with econometric analysis of 3,333 fights the focal firm undertook against more than 2,000 counterfeiters in 75 countries over six years (2006-2011). We focus on firm\u2019s seizure of counterfeit products when consumers\u2019 safety is at risk. As the firm is more sensitive to product safety than counterfeiters, we found that the firm generally performs larger seizures when unsafe products are involved, but this is less true in the firm\u2019s main market, likely because higher profitability offers higher incentives to counterfeiters
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