Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union

Dieser Beitrag untersucht umfassend die Unternehmensbesteuerung in der Europäischen Union im Zeitraum von 1998 bis 2007. Das innereuropäische Steuergefälle wird unter Rückgriff auf zwei zentrale Maßgrößen - die Kapitalkosten und die effektive Durchschnittssteuerbelastung - abgebildet. Die Berechnungen auf Grundlage der Methodik nach Devereux und Griffith erlauben dabei die Messung der Steuerbelastung auf rein inländische als auch auf grenzüberschreitende (Direkt-)Investitionen. Die eingehende Analyse der auf diese Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der Kapitalimportneutralität gegenüber einer Verwirklichung von Kapitalexportneutralität klar dominiert. Die nicht realisierte Harmonisierung der Unternehmensbesteuerung impliziert Produktionsineffizienzen aufgrund steuerlich verzerrter Investitions- und Standortentscheidungen sowie Wettbewerbsverzerrungen

Shielding efficiency and E(J) characteristics measured on large melt cast Bi-2212 hollow cylinders in axial magnetic fields

We show that tubes of melt cast Bi-2212 used as current leads for LTS magnets can also act as efficient magnetic shields. The magnetic screening properties under an axial DC magnetic field are characterized at several temperatures below the liquid nitrogen temperature (77 K). Two main shielding properties are studied and compared with those of Bi-2223, a material that has been considered in the past for bulk magnetic shields. The first property is related to the maximum magnetic flux density that can be screened, Blim; it is defined as the applied magnetic flux density below which the field attenuation measured at the centre of the shield exceeds 1000. For a cylinder of Bi-2212 with a wall thickness of 5 mm and a large ratio of length over radius, Blim is evaluated to 1 T at T = 10 K. This value largely exceeds the Blim value measured at the same temperature on similar tubes of Bi-2223. The second shielding property that is characterized is the dependence of Blim with respect to variations of the sweep rate of the applied field, dBapp/dt. This dependence is interpreted in terms of the power law E = Ec(J/Jc)^n and allows us to determine the exponent n of this E(J) characteristics for Bi-2212. The characterization of the magnetic field relaxation involves very small values of the electric field. This gives us the opportunity to experimentally determine the E(J) law in an unexplored region of small electric fields. Combining these results with transport and AC shielding measurements, we construct a piecewise E(J) law that spans over 8 orders of magnitude of the electric field.Comment: 16 pages, 7 figure

Magnetic fluctuations and superconductivity in Fe pnictides probed by electron spin resonance

The electron spin resonance absorption spectrum of Eu^{2+} ions serves as a probe of the normal and superconducting state in Eu_{0.5}K_{0.5}Fe_2As_2. The spin-lattice relaxation rate 1/T_1^{\rm ESR} obtained from the ESR linewidth exhibits a Korringa-like linear increase with temperature above T_C evidencing a normal Fermi-liquid behavior. Below 45 K deviations from the Korringa-law occur which are ascribed to enhanced magnetic fluctuations within the FeAs layers upon approaching the superconducting transition. Below T_C the spin-lattice relaxation rate 1/T_1^{\rm ESR} follows a T^{1.5}-behavior without the appearance of a coherence peak.Comment: 5 pages, 5 figure

Introduction of artificial pinning centres in Bi2Sr2CaCu2O8 ceramics

Considering the phase equilibrium diagram of the system Bi203-SrO-CaO-CuO, single phase 'Bi2Sr2CaCu208' ceramics have been transformed by a simple annealing procedure into multiphase samples. The transformation results in the formation of second phases and in an increase of the intra-grain critical current density at 1 T of five times. This increase is believed to express improved pinning properties of the superconducting crystals. The prepared pinning centers are believed to be e.g. coherent precipitates (Guinier-Preston-zones) within the superconducting crystals

Site-selective spectroscopy and level ordering in C-phycocyanin

We present a combined fluorescence and hole-burning study of the biliprotein C-phycocyanin. Sharp zero-phonon holes compare with a broad structureless fluorescence. This finding is rationalized in terms of the special level structure in this pigment, the fast energy-transfer processes and a lack of correlation of the energies of the emissive states

The qualocation method for Symm's integral equation on a polygon

This paper discusses the convergence of the qualocation method for Symm's integral equation on closed polygonal boundaries in ℝ2 . Qualocation is a Petrov-Galerkin method in which the outer integrals are performed numerically by special quadrature rules. Before discretisation a nonlinear parametrisation of the polygon is introduced which varies more slowly than arc-length near each corner and leads to a transformed integral equation with a regular solution. We prove that the qualocation method using smoothest splines of any order k on a uniform mesh (with respect to the new parameter) converges with optimal order O(hk ). Furthermore, the method is shown to produce superconvergent approximations to linear functionals, retaining the same high convergence rates as in the case of a smooth curve

Conjugated Polymers in Bioelectronics.

The emerging field of organic bioelectronics bridges the electronic world of organic-semiconductor-based devices with the soft, predominantly ionic world of biology. This crosstalk can occur in both directions. For example, a biochemical reaction may change the doping state of an organic material, generating an electronic readout. Conversely, an electronic signal from a device may stimulate a biological event. Cutting-edge research in this field results in the development of a broad variety of meaningful applications, from biosensors and drug delivery systems to health monitoring devices and brain-machine interfaces. Conjugated polymers share similarities in chemical "nature" with biological molecules and can be engineered on various forms, including hydrogels that have Young's moduli similar to those of soft tissues and are ionically conducting. The structure of organic materials can be tuned through synthetic chemistry, and their biological properties can be controlled using a variety of functionalization strategies. Finally, organic electronic materials can be integrated with a variety of mechanical supports, giving rise to devices with form factors that enable integration with biological systems. While these developments are innovative and promising, it is important to note that the field is still in its infancy, with many unknowns and immense scope for exploration and highly collaborative research. The first part of this Account details the unique properties that render conjugated polymers excellent biointerfacing materials. We then offer an overview of the most common conjugated polymers that have been used as active layers in various organic bioelectronics devices, highlighting the importance of developing new materials. These materials are the most popular ethylenedioxythiophene derivatives as well as conjugated polyelectrolytes and ion-free organic semiconductors functionalized for the biological interface. We then discuss several applications and operation principles of state-of-the-art bioelectronics devices. These devices include electrodes applied to sense/trigger electrophysiological activity of cells as well as electrolyte-gated field-effect and electrochemical transistors used for sensing of biochemical markers. Another prime application example of conjugated polymers is cell actuators. External modulation of the redox state of the underlying conjugated polymer films controls the adhesion behavior and viability of cells. These smart surfaces can be also designed in the form of three-dimensional architectures because of the processability of conjugated polymers. As such, cell-loaded scaffolds based on electroactive polymers enable integrated sensing or stimulation within the engineered tissue itself. A last application example is organic neuromorphic devices, an alternative computing architecture that takes inspiration from biology and, in particular, from the way the brain works. Leveraging ion redistribution inside a conjugated polymer upon application of an electrical field and its coupling with electronic charges, conjugated polymers can be engineered to act as artificial neurons or synapses with complex, history-dependent behavior. We conclude this Account by highlighting main factors that need to be considered for the design of a conjugated polymer for applications in bioelectronics-although there can be various figures of merit given the broad range of applications, as emphasized in this Account

Heavy-Fermion Formation at the Metal-to-Insulator Transition in Gd1−x_{1-x}Srx_xTiO3_3

The perovskite-like transition-metal oxide Gd$_{1-x}$Sr$_x$TiO$_3$ is investigated by measurements of resistivity, specific-heat, and electron paramagnetic resonance (EPR). Approaching the metal-to-insulator transition from the metallic regime ($x \geq 0.2$), the Sommerfeld coefficient $\gamma$ of the specific heat becomes strongly enhanced and the resistivity increases quadratically at low temperatures, which both are fingerprints of strong electronic correlations. The temperature dependence of the dynamic susceptibility, as determined from the Gd$^{3+}$-EPR linewidth, signals the importance of strong spin fluctuations, as observed in heavy-fermion compounds.Comment: 4pages, 3 figure

Discrete qualocation methods for logarithmic-kernel integral equations on a piecewise smooth boundary

We consider a fully discrete qualocation method for Symm's integral equation. The method is that of Sloan and Burn [14], for which a complete analysis is available in the case of smooth curves. The convergence for smooth curves can be improved by a subtraction of singularity (Jeon and Kimn [10]). In this paper we extend these results for smooth boundaries to polygonal boundaries. The analysis uses a mesh grading transformation method for Symm's integral equation, as in Elschner and Graham [4] and Elschner and Stephan [7], to overcome the singular behavior of solutions at corners

Relevance of ferromagnetic correlations for the Electron Spin Resonance in Kondo lattice systems

Electron Spin Resonance (ESR) measurements of the ferromagnetic Kondo lattice system CeRuPO show a well defined ESR signal which is related to the magnetic properties of the Ce3+ moment. In contrast, no ESR signal could be observed in the antiferromagnetic homologue CeOsPO. Additionally, we detect an ESR signal in a further ferromagnetic Yb compound, YbRh, while it was absent in a number of Ce or Yb intermetallic compounds with dominant antiferromagnetic exchange, independently of the presence of a strong Kondo interaction or the proximity to a (quantum) critical point. Thus, the observation of an ESR signal in a Kondo lattice is neither specific to Yb nor to the proximity of a quantum critical point, but seems to be connected to the presence of ferromagnetic fluctuations. These conclusions not only provide a basic concept to understand the ESR in Kondo lattice systems even well below the Kondo temperature as observed in the heavy fermion metal YbRh2Si2 but point out ESR as a prime method to investigate directly the spin dynamics of the Kondo ion.Comment: 5 pages, 2 figures, 1 tabl