3,831 research outputs found
A comment on the viability of the allowance for corporate equity
This article, acknowledging the potentially important general attractions of the allowance for corporate equity (ACE), looks at some of its more specific implications. On corporate taxes, the article looks at questions about the implied revenue-neutral rate of corporation tax (and redistribution of the tax burden); the effects on cash flow of both government and companies; and what would become a crucially important charge on capital gains. On income tax, the article comments on the implications for self-employed earnings (and also,potentially, employees); for investment income and the logically accompanying EXPEP (extended personal equity plan); and therefore for inheritance tax. For international investment, the article notes that unless and until other countries adopt an ACE as the basis for harmonisation, the interaction of the ACE and existing taxes would not always be helpful for outward investment; and on some inward investment, if the most optimistic assumptions are not borne out, the effects could be rather bleak.
Bars in Cuspy Dark Halos
We examine the bar instability in models with an exponential disk and a cuspy
NFW-like dark matter (DM) halo inspired by cosmological simulations. Bar
evolution is studied as a function of numerical resolution in a sequence of
models spanning 10K to 100M DM particles - including a multi-mass model with an
effective resolution of 10G. The goal is to find convergence in dynamical
behaviour. We characterize the bar growth, the buckling instability, pattern
speed decay through resonant transfer of angular momentum, and possible
destruction of the DM halo cusp. Overall, most characteristics converge in
behaviour in detail for halos containing more than 10M particles. Notably, the
formation of the bar does not destroy the density cusp in this case. These
higher resolution simulations clearly illustrate the importance of discrete
resonances in transporting angular momentum from the bar to the halo.Comment: 6 pages, 5 figures, IAU Symposium 254 submission. The animations
referenced by the paper can be found at
http://www.cita.utoronto.ca/~dubinski/IAU25
The effects of changes in the UK energy demand and environmental legislation on atmospheric pollution and future options for further reductions in emissions
Cooperative localization by dual foot-mounted inertial sensors and inter-agent ranging
The implementation challenges of cooperative localization by dual
foot-mounted inertial sensors and inter-agent ranging are discussed and work on
the subject is reviewed. System architecture and sensor fusion are identified
as key challenges. A partially decentralized system architecture based on
step-wise inertial navigation and step-wise dead reckoning is presented. This
architecture is argued to reduce the computational cost and required
communication bandwidth by around two orders of magnitude while only giving
negligible information loss in comparison with a naive centralized
implementation. This makes a joint global state estimation feasible for up to a
platoon-sized group of agents. Furthermore, robust and low-cost sensor fusion
for the considered setup, based on state space transformation and
marginalization, is presented. The transformation and marginalization are used
to give the necessary flexibility for presented sampling based updates for the
inter-agent ranging and ranging free fusion of the two feet of an individual
agent. Finally, characteristics of the suggested implementation are
demonstrated with simulations and a real-time system implementation.Comment: 14 page
Association between, and some environmental effects on, lesion size and stunting of alfalfa by Xanthomonas campestris pv. alfalfae
Call number: LD2668 .T4 PPTH 1989 E36Master of SciencePlant Patholog
- …