48 research outputs found

    Effect of three-particle correlations in low dimensional Hubbard models

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    A simple approximation which captures some non-perturbative aspects of the one electron Green function of strongly interacting Fermion systems is developed. It provides a way to go one step beyond the usual dilute limit since particle-particle as well as particle-hole scattering are treated on the same footing. Intermediate states are constrained to contain only one particle-hole excitation besides the incoming particle. The Faddeev equations resulting from an exact treatment of this three-body problem are investigated. In one dimension the method is able to show spin and charge decoupling, but does not reproduce the exact nature of power-law singularities. Hey dudes, check out the analytical solution in section III!Comment: 21 pages plus six figures (appended as postscript files) in RevTeX v.

    Securing the Downside Up: Client and Care Factors Associated with Outcomes of Secure Residential Youth Care

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    Although secure residential care has the potential of reducing young people's behavioral problems, it is often difficult to achieve positive outcomes. Research suggests that there are several common success factors of treatment, of which the client's motivation for treatment and the quality of the therapeutic relationship between clients and therapists might be especially relevant and important in the context of secure residential care. The objective of the present study was to explore the association of these potential success factors with secure residential care outcomes. A repeated measures research design was applied in the study, including a group of adolescents in a secure residential care center that was followed up on three measurements in time. Interviews and questionnaires concerning care outcomes in terms of adolescents' behavior change during care were administered to 22 adolescents and 27 group care workers. Outcomes in terms of adolescents' treatment satisfaction were assessed by the use of questionnaires, which were completed by 51 adolescents. Adolescents reported some positive changes in their treatment motivation, but those who were more likely to be motivated at admission were also more likely to deteriorate in treatment motivation from admission to departure. Treatment satisfaction was associated with better treatment motivation at admission and with a positive adolescent-group care worker relationship. The results suggest that outcomes can be improved by a more explicit treatment focus on improving the adolescent's treatment motivation and the quality of the adolescent-care worker relationship during secure residential care

    The Effect of Gender, Political Affiliation, and Family Composition on Reasonable Compensation Decisions: An Empirical Assist

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    Georgia Southern University faculty member William Brian Dowis co-authored The Effect of Gender, Political Affiliation, and Family Composition on Reasonable Compensation Decisions: An Empirical Assist alongside non-faculty member Ted D. Englebrecht in Advances in Taxation. Book Summary: Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research. Next, Mark Bauman and Cathalene Rogers Bowler examine the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the lowering of dividend taxes as part of the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in an increase in dividend payouts at the expense of R&D spending. The fourth article by Brian Dowis and Ted Englebrecht examines reasonable compensation in closely-held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the U.S. Tax Court. Then, a practice-related study by Sonja Pippin, Jeffrey Wong, and Richard Mason reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. They find that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives. The next three articles in this volume have an international focus. Zakir Akhand investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, Bitzenis and Vasileios investigate the effect of the economic downturn in Greece on the factors determining the level of tax morale through primary data from a European Union funded research project on the Greek shadow economy

    Late Holocene variations in Pacific surface circulation and biogeochemistry inferred from proteinaceous deep-sea corals

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    δ<sup>15</sup>N and δ<sup>13</sup>C data obtained from samples of proteinaceous deep-sea corals collected from the North Pacific Subtropical Gyre (Hawaiian Archipelago) and the central equatorial Pacific (Line Islands) document multidecadal to century-scale variability in the isotopic composition of surface-produced particulate organic matter exported to the deep sea. Comparison of the δ<sup>13</sup>C data, where Line Islands samples are 0.6&permil; more positive than the Hawaiian samples, supports the contention that the North Pacific Subtropical Gyre is more efficient than the tropical upwelling system at trapping and/or recycling nutrients within the mixed layer. δ<sup>15</sup>N values from the Line Islands samples are also more positive than those from the central gyre, and within the Hawaiian samples there is a gradient with more positive δ<sup>15</sup>N values in samples from the main Hawaiian Islands versus the French Frigate Shoals in the Northwestern Hawaiian Islands. The gradient in the Hawaiian samples likely reflects the relative importance of algal acquisition of metabolic N via dissolved seawater nitrate uptake versus nitrogen fixation. The Hawaiian sample set also exhibits a strong decrease in δ<sup>15</sup>N values from the mid-Holocene to present. We hypothesize that this decrease is most likely the result of decreasing trade winds, and possibly a commensurate decrease in entrainment of more positive δ<sup>15</sup>N-NO<sub>3</sub> subthermocline water masses
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