12,531 research outputs found
Attitude\u2013behavior consistency in tax compliance: A cross-national comparison
Are individuals\u2019 attitudes about paying taxes consistent with their behavior? A direct link between attitudes (tax morale) and behavior (tax compliance) has long been assumed, despite an extensive social scientific literature attesting to the generally weak congruence between the two. This study builds on an emerging body of work questioning the link between tax morale and compliance. It innovates with a cross-national experimental research design whose results indicate that populations with high levels of tax morale exhibit higher evasion rates than those with low levels of tax morale; thus, the study finds that individual self-reported tax morale cannot predict actual evasion choices. Methodologically, the paper contributes the first results of a laboratory experiment on taxation in Denmark, comparing them to laboratory findings from Italy; while previous research indicates that these two countries lie at opposite extremes in tax compliance and morale, our findings run contrary to \u201cculturalist\u201d explanations. Our results show that Danes are more likely to evade tax than Italians, and that individuals\u2019 attitudes toward tax do not significantly predict their actual evasion choices. Finally, we show that discrepancies in tax behavior between Italian and Danish subjects are affected by gender and risk aversion
The interpretation of the field angle dependence of the critical current in defect-engineered superconductors
We apply the vortex path model of critical currents to a comprehensive
analysis of contemporary data on defect-engineered superconductors, showing
that it provides a consistent and detailed interpretation of the experimental
data for a diverse range of materials. We address the question of whether
electron mass anisotropy plays a role of any consequence in determining the
form of this data and conclude that it does not. By abandoning this false
interpretation of the data, we are able to make significant progress in
understanding the real origin of the observed behavior. In particular, we are
able to explain a number of common features in the data including shoulders at
intermediate angles, a uniform response over a wide angular range and the
greater discrimination between individual defect populations at higher fields.
We also correct several misconceptions including the idea that a peak in the
angular dependence of the critical current is a necessary signature of strong
correlated pinning, and conversely that the existence of such a peak implies
the existence of correlated pinning aligned to the particular direction. The
consistency of the vortex path model with the principle of maximum entropy is
introduced.Comment: 14 pages, 7 figure
Scattered Lyman-alpha Radiation Around Sources Before Cosmological Reionization
The spectra of the first galaxies and quasars in the Universe should be
strongly absorbed shortward of their rest-frame Lyman-alpha wavelength by
neutral hydrogen (HI) in the intervening intergalactic medium. However, the
Lyman-alpha line photons emitted by these sources are not eliminated but rather
scatter until they redshift out of resonance and escape due to the Hubble
expansion of the surrounding intergalactic HI. We calculate the resulting
brightness distribution and the spectral shape of the diffuse Lyman-alpha line
emission around high redshift sources, before the intergalactic medium was
reionized. Typically, the Lyman-alpha photons emitted by a source at z=10
scatter over a characteristic angular radius of order 15 arcseconds around the
source and compose a line which is broadened and redshifted by about a thousand
km/s relative to the source. The scattered photons are highly polarized.
Detection of the diffuse Lyman-alpha halos around high redshift sources would
provide a unique tool for probing the neutral intergalactic medium before the
epoch of reionization. On sufficiently large scales where the Hubble flow is
smooth and the gas is neutral, the Lyman-alpha brightness distribution can be
used to determine the cosmological mass densities of baryons and matter.Comment: 21 pages, 5 Postscript figures, accepted by ApJ; figures 1--3
corrected; new section added on the detectability of Lyman alpha halos;
conclusions update
A Spitzer Five-Band Analysis of the Jupiter-Sized Planet TrES-1
With an equilibrium temperature of 1200 K, TrES-1 is one of the coolest hot
Jupiters observed by {\Spitzer}. It was also the first planet discovered by any
transit survey and one of the first exoplanets from which thermal emission was
directly observed. We analyzed all {\Spitzer} eclipse and transit data for
TrES-1 and obtained its eclipse depths and brightness temperatures in the 3.6
{\micron} (0.083 % {\pm} 0.024 %, 1270 {\pm} 110 K), 4.5 {\micron} (0.094 %
{\pm} 0.024 %, 1126 {\pm} 90 K), 5.8 {\micron} (0.162 % {\pm} 0.042 %, 1205
{\pm} 130 K), 8.0 {\micron} (0.213 % {\pm} 0.042 %, 1190 {\pm} 130 K), and 16
{\micron} (0.33 % {\pm} 0.12 %, 1270 {\pm} 310 K) bands. The eclipse depths can
be explained, within 1 errors, by a standard atmospheric model with
solar abundance composition in chemical equilibrium, with or without a thermal
inversion. The combined analysis of the transit, eclipse, and radial-velocity
ephemerides gives an eccentricity , consistent
with a circular orbit. Since TrES-1's eclipses have low signal-to-noise ratios,
we implemented optimal photometry and differential-evolution Markov-chain Monte
Carlo (MCMC) algorithms in our Photometry for Orbits, Eclipses, and Transits
(POET) pipeline. Benefits include higher photometric precision and \sim10 times
faster MCMC convergence, with better exploration of the phase space and no
manual parameter tuning.Comment: 17 pages, Accepted for publication in Ap
Thermal degradation and isomerisation kinetics of triolein studied by infrared spectrometry and GC-MS combined with chemometrics
Triolein, a triglyceride containing oleic acid as the only acid moiety in the glyceride molecules has been isothermally treated at 280,300,and 325 degrees C in glass vials under nitrogen atmosphere. The products formed during the thermal treatment at each temperature have been analysed both by infrared spectrometry and GC-MS. The CC-MS analysis was performed after derivatisation of the fatty acids into their methyl esters (FAMEs).
Chemometric tools were used in determining the concentrations of the main products namely triolein and trieaidin in the thermally treated mixtures. The concentration profiles of the trielaidin formed during thermal treatment at the above three temperatures were used in determining activation energy for the cis-trans isomerisation of triolein.
The combined analysis reveals that the thermal treatment induces not only cis-trans isomerisation but also fission and fusion in the molecules. Furthermore, migration of the double bond in oleic and elaidic acids forming cis and trans isomers of the 18:1 acid was also observed. The heat-induced isomerisation in triolein follows a zeroth order reaction with an activation energy 41 +/- 5 kcal/mol. (c) 2008 Elsevier Ireland Ltd. All rights reserve
Scattering of Dirac particles from non-local separable potentials: the eigenchannel approach
An application of the new formulation of the eigenchannel method [R.
Szmytkowski, Ann. Phys. (N.Y.) {\bf 311}, 503 (2004)] to quantum scattering of
Dirac particles from non-local separable potentials is presented. Eigenchannel
vectors, related directly to eigenchannels, are defined as eigenvectors of a
certain weighted eigenvalue problem. Moreover, negative cotangents of
eigenphase-shifts are introduced as eigenvalues of that spectral problem.
Eigenchannel spinor as well as bispinor harmonics are expressed throughout the
eigenchannel vectors. Finally, the expressions for the bispinor as well as
matrix scattering amplitudes and total cross section are derived in terms of
eigenchannels and eigenphase-shifts. An illustrative example is also provided.Comment: Revtex, 9 pages, 4 figures, published versio
Calorons in Weyl Gauge
We demonstrate by explicit construction that while the untwisted
Harrington-Shepard caloron is manifestly periodic in Euclidean time,
with period , when transformed to the Weyl () gauge,
the caloron gauge field is periodic only up to a large gauge
transformation, with winding number equal to the caloron's topological charge.
This helps clarify the tunneling interpretation of these solutions, and their
relation to Chern-Simons numbers and winding numbers.Comment: 10 pages, 10 figures, a sign typo in equation 27 is correcte
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