The Most Detailed Picture Yet of an Embedded High-mass YSO

High-mass star formation is not well understood chiefly because examples are deeply embedded, relatively distant, and crowded with sources of emission. Using VLA and VLBA observations of water and SiO maser emission, we have mapped in detail the structure and proper motion of material 20-500 AU from the closest high-mass YSO, radio source-I in the Orion KL region. We observe streams of material driven in a rotating, wide angle, bipolar wind from the surface of an edge-on accretion disk. The example of source-I provides strong evidence that high-mass star formation proceeds via accretionComment: typo corrected and word added to abstract 6 pages including 4 B&W figures. To appear in the Proceeding of IAU Symposium 221, Star Formation at High Angular Resolution, Editors M. Burton, R. Jayawardhana & T. Bourke, Astronomical Society of the Pacifi

Critical self-organization of astrophysical shocks

There are two distinct regimes of the first order Fermi acceleration at shocks. The first is a linear (test particle) regime in which most of the shock energy goes into thermal and bulk motion of the plasma. The second is an efficient regime when it goes into accelerated particles. Although the transition region between them is narrow, we identify the factors that drive the system to a {\it self-organized critical state} between those two. Using an analytic solution, we determine this critical state and calculate the spectra and maximum energy of accelerated particles.Comment: To appear in ApJL, Sec.3 extensively rewritten, 4 pages, Latex, emulateapj.sty, eps

Company Taxation in the European Union

This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fact that they measure different things. The comparison of the statutory tax rates to the effective ones for the EU-27 during the period of 1998-2009 sometimes reveals very significant differences between these indicators. Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate. Different measures are tailored to answer different research questions. Moreover, the article presents changes of company taxation for the EU-27 within 1998-2009.W artykule dokonano przeglądu miar obciążenia podatkowego przedsiębiorstw. Rozpoczynając od wielkości najprostszych, jak stopa nominalna, a kończąc na miarach efektywnych. Każdy ze wskaźników ma wady i zalety, a jego wykorzystanie może prowadzić do różnego uszeregowania państw ze względu na poziom opodatkowania. Jedną z przyczyn jest fakt, iż wielkości te mierzą inne rzeczy. Porównanie stóp nominalnych i efektywnych w krajach UE-27, w latach 1998-2009, wskazuje na istnienie niekiedy bardzo istotnych różnic pomiędzy analizowanymi wskaźnikami. W związku z tym artykuł sugeruje, iż nie należy ograniczać analiz opodatkowania przedsiębiorstw, do najprostszego i najłatwiej dostępnego wskaźnika w postaci ustawowej stopy podatkowej a rozszerzyć je o miary efektywne. Wielkości te, stanowiące lepszy instrument do porównań międzynarodowych, umożliwiają przeprowadzenie wszechstronnych badań

The opposites task: Using general rules to test cognitive flexibility in preschoolers

A brief narrative description of the journal article, document, or resource. Executive functions play an important role in cognitive development, and during the preschool years especially, children's performance is limited in tasks that demand flexibility in their behavior. We asked whether preschoolers would exhibit limitations when they are required to apply a general rule in the context of novel stimuli on every trial (the "opposites" task). Two types of inhibitory processing were measured: response interference (resistance to interference from a competing response) and proactive interference (resistance to interference from a previously relevant rule). Group data show 3-year-olds have difficulty inhibiting prepotent tendencies under these conditions, whereas 5-year-olds' accuracy is near ceiling in the task. (Contains 4 footnotes and 1 table.

Polarization morphology of SiO masers in the circumstellar envelope of the AGB star R Cassiopeiae

Silicon monoxide maser emission has been detected in the circumstellar envelopes of many evolved stars in various vibrationally-excited rotational transitions. It is considered a good tracer of the wind dynamics close to the photosphere of the star. We have investigated the polarization morphology in the circumstellar envelope of an AGB star, R Cas. We mapped the linear and circular polarization of SiO masers in the v=1, J=1-0 transition. The linear polarization is typically a few tens of percent while the circular polarization is a few percent. The fractional polarization tends to be higher for emission of lower total intensity. We found that, in some isolated features the fractional linear polarization appears to exceed 100%. We found the Faraday rotation is not negligible but is ~15 deg., which could produce small scale structure in polarized emission whilst total intensity is smoother and partly resolved out. The polarization angles vary considerably from feature to feature but there is a tendency to favour the directions parallel or perpendicular to the radial direction with respect to the star. In some features, the polarization angle abruptly flips 90 deg. We found that our data are in the regime where the model of Goldreich et al (1973) can be applied and the polarization angle flip is caused when the magnetic field is at close to 55 deg. to the line of sight. The polarization angle configuration is consistent with a radial magnetic field although other configurations are not excluded.Comment: 14 pages, 15 figures. Accepted for publication in MNRA

A MERLIN Study of 6 GHz Excited-state OH & 6.7 GHz Methanol Masers in ON1

MERLIN observations of 6.668-GHz methanol and both 6.031- and 6.035-GHz hydroxyl (OH) emission from the massive star-formation region ON1 are presented. These are the first methanol observations made in full polarization using 5 antennas of MERLIN, giving high resolution and sensitivity to extended emission. Maser features are found to lie at the southern edge of the ultra-compact HII region, following the known distribution of ground-state OH masers. The masers cover a region ~1 arcsec in extent, lying perpendicular to the H13CO+ bipolar outflow. Excited-state OH emission demonstrates consistent polarization angles across the strongest linearly polarized features which are parallel to the overall distribution. The linear polarizations vary between 10.0 and 18.5 per cent, with an average polarization angle of -60 deg +/- 28 deg. The strongest 6.668-GHz methanol features provide an upper limit to linear polarization of ~1 per cent. Zeeman splitting of OH shows magnetic fields between -1.1 to -5.8 mG, and a tentative methanol magnetic field strength of -18 mG is measured.Comment: 10 Pages, 5 Figure

Interstellar Scattering Towards the Galactic Center as Probed by OH/IR Stars

Angular broadening measurements are reported of 20 OH/IR stars near the galactic center. This class of sources is known to have bright, intrinsically compact (less than or equal to 20 mas) maser components within their circumstellar shells. VLBA antennas and the VLA were used to perform a MKII spectral line VLBI experiment. The rapid drop in correlated flux with increasing baseline, especially for sources closest to the galactic center, is attributed to interstellar scattering. Angular diameters were measured for 13 of our sources. Lower limits were obtained for the remaining seven. With the data, together with additional data taken from the literature, the distribution was determined of interstellar scattering toward the galactic center. A region was found of pronounced scattering nearly centered on SgrA*. Two interpretations are considered for the enhanced scattering. One hypothesis is that the scattering is due to a clump of enhanced turbulence, such as those that lie along lines of sight to other known objects, that has no physical relationship to the galactic center. The other model considers the location of the enhanced scattering to arise in the galactic center itself. The physical implications of the models yield information on the nature of interstellar scattering

Collateral and Debt Maturity Choice. A Signaling Model

This paper derives optimal loan policies under asymmetric information where banks offer loan contracts of long and short duration, backed or unbacked with collateral. The main novelty of the paper is that it analyzes a setting in which high quality firms use collateral as a complementary device along with debt maturity to signal their superiority. The least-cost signaling equilibrium depends on the relative costs of the signaling devices, the difference in firm quality and the proportion of good firms in the market. Model simulations suggest a non-monotonic relationship between firm quality and debt maturity, in which high quality firms have both long-term secured debt and short-term secured or non-secured debt.

The 43GHz SiO maser in the circumstellar envelope of the AGB star R Cassiopeiae

We present multi-epoch, total intensity, high-resolution images of 43GHz, v=1, J=1-0 SiO maser emission toward the Mira variable R Cas. In total we have 23 epochs of data for R Cas at approximate monthly intervals over an optical pulsation phase range from 0.158 to 1.78. These maps show a ring-like distribution of the maser features in a shell, which is assumed to be centred on the star at a radius of 1.6 to 2.3 times the stellar radii. It is clear from these images that the maser emission is significantly extended around the star. At some epochs a faint outer arc can be seen at 2.2 stellar radii. The intensity of the emission waxes and wanes during the stellar phase. Some maser features are seen infalling as well as outflowing. We have made initial comparisons of our data with models by Gray et. al. (2009).Comment: 12 pages, 14 figure