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

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