757 research outputs found

    Reviewing the Situation: What Is To Be Done With the Foreign Corrupt Practices Act?

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    This Article examines some of the paradoxes that the FCPA creates. Part II sets forth the sequence of events that led to the Act\u27s passage. Part III outlines the Act, describes some of the major criticisms of the FCPA and discusses its proposed amendments. Part IV discusses the review procedures that the DOJ has adopted and assesses the chances for a new review procedure or FCPA guidelines, or both. Part V examines the enforcement actions taken under the FCPA and includes a discussion of the investigative procedures of the DOJ. Finally, part VI of this Article considers the future of the FCPA

    Fossil group origins: VIII RXJ075243.6+455653 a transitionary fossil group

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    It is thought that fossil systems are relics of structure formation in the primitive Universe. They are galaxy aggregations that have assembled their mass at high redshift with few or no subsequent accretion. Observationally these systems are selected by large magnitude gaps between their 1st and 2nd ranked galaxies. Nevertheless, there is still debate over whether or not this observational criterium selects dynamically evolved ancient systems. We have studied the properties of the nearby fossil group RXJ075243.6+455653 in order to understand the mass assembly of this system. Deep spectroscopic observations allow us to construct the galaxy luminosity function (LF) of RXJ075243.6+455653 down to M*+ 6. The analysis of the faint-end of the LF in groups and clusters provides valuable information about the mass assembly of the system. In addition, we have analyzed the nearby large-scale structure around this group. We identified 26 group members within r200=0.9 Mpc. The LF of the group shows a flat faint-end slope ( -1.08 +/- 0.33). This low density of dwarf galaxies is confirmed by the low value of the dwarf-to-giant ratio (DGR = 0.99 +/- 0.49) for this system. Both the lack of dwarf galaxies and the low luminosity of the BGG suggests that RXJ075243.6+455653 still has to accrete mass from its nearby environment. This mass accretion will be achieved because it is the dominant structure of a rich environment formed by several groups of galaxies (15) within 7 Mpc from the group center and with +/- 1000$ km/s. RXJ075243.6+455653 is a group of galaxies that has not yet completed the process of its mass assembly. This new mass accretion will change the fossil state of the group. This group is an example of a galaxy aggregation selected by a large magnitude gap but still in the process of the accretion of its mass (Abridged).Comment: 9 pages, 9 figures, accepted in A&

    Sharing the Personal Income Tax among levels of government: some open issue

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    This paper considers some open issues concerning the role of the personal income tax in regional and local finance. It compares different technical instruments to share the personal income tax among levels of government, analyzing particularly the differential effects of the two main forms of overlapping taxation, the surtax and the surcharge. It is proved that both instruments increase the redistributional impact of personal income taxation, the surcharge to a larger extent than the surtax. The second part of the paper describes the present framework of the sharing of income tax in Italy, based upon regional and local surtaxes, and the new perspectives opened by the reform of intergovernmental fiscal relations recently approved by Parliament

    Characterization of two new alleles at the goat CSN1S2 locus.

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    Two novel alleles at the goat CSN1S2 locus have been identified: CSN1S2(F) and CSN1S2(D). Sequence analyses revealed that the CSN1S2(F) allele is characterized by a G --> A transition at the 13th nucleotide in exon 3 changing the seventh amino acid of the mature protein from Val to Ile. The CSN1S2(D) allele, apparently associated with a decreased synthesis of alpha s2-casein, is characterized by a 106-bp deletion, involving the last 11 bp of the exon 11 and the first 95 bp of the following intron. Methods (PCR-RFLP and PCR) for identification of carriers of these alleles have been developed

    Design of a normally-off diamond JFET for high power integrated applications

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    © 2017 Elsevier B.V. Normally-on (depletion mode) and normally-off (enhancement mode) diamond Junction Field Effect Transistors (JFETs) have been analyzed by means of a commercially available TCAD software. First, the parameters used for describing the incomplete ionization, avalanche, and mobility models in diamond have been discussed and assessed against the state-of-the-art. The on- and off-state electrical characteristics of diamond JFETs have been simulated with the suggested parameter values and matched with a set of available experimental data. Secondly, an optimization technique which can improve the performance of an enhancement mode diamond JFET that operates in the unipolar conduction regime has been proposed. This method takes into account the unique properties and limitations of diamond and highlights the main issues that can arise from the design of a normally-off diamond JFET. In particular, the crucial effect of the high temperature on the performance of the normally-off JFET has been investigated. The adopted technique is mainly based on a design of TCAD experiments and no mathematical algorithms have been developed for the calculation of the optimized set of parameters
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