American Economic Development, Managerial Corporate Capitalism, and the Institutional Foundations of the Modern Income Tax

Mehrotra examines the factors contributing to the introduction of the corporate income tax in 1909 and of the individual income tax in 1913. According to the conventional wisdom, these taxes were the products of politics, political institutions, and social forces; economic factors play a cameo role in the standard historical accounts. He argues that economic developments were as significant as political and social factors in the enactment and development of the taxes. The corporations created the wealth that became the targets of the corporate and individual taxes. Here, he investigates two particular economic factors. First, he explores the broad, long-term, structural transformations in the American economy that fostered the development of the modern progressive income tax. Between the end of Reconstruction and the onset of the Great Depression, the American economy underwent dramatic changes. The second set of economic factors that facilitated the development of the modern income tax followed from the first

Thermodynamic analysis of chemical stability of ceramic materials in hydrogen-containing atmospheres at high temperatures

The chemical stability of several ceramic materials in hydrogen-containing environments was analyzed with thermodynamic considerations in mind. Equilibrium calculations were made as a function of temperature, moisture content, and total system pressure. The following ceramic materials were considered in this study: SiC, Si3N4, SiO2, Al2O3, mullite, ZrO2, Y2O3, CaO, MgO, BeO, TiB2, TiC, HfC, and ZrC. On the basis of purely thermodynamic arguments, upper temperature limits are suggested for each material for long-term use in H2-containing atmospheres

Theoretical analysis of compatibility of several reinforcement materials with NiAl and FeAl matrices

Several potential reinforcement materials were assessed for their chemical, coefficient of thermal expansion (CTE), and mechanical compatibility with the intermetallic matrices based on NiAl and FeAl. Among the ceramic reinforcement materials, Al2O3, TiC, and TiB2, appear to be the optimum choices for NiAl and FeAl matrices. However, the problem of CTE mismatch with the matrix needs to be solved for these three reinforcement materials. Beryllium-rich intermetallic compounds can be considered as potential reinforcement materials provided suitable reaction barrier coatings can be developed for these. Based on preliminary thermodynamic calculations, Sc2O3 and TiC appear to be suitable as reaction barrier coatings for the beryllides. Several reaction barrier coatings are also suggested for the currently available SiC fibers

Chemical compatibility issues related to use of copper as an interfacial layer for SiC fiber reinforced Ti3Ai+Nb composite

The reaction of Cu, a potential interfacial compliant layer for the Ti3Al plus Nb/SiC composite, with SiC, SCS-6 fiber, and the Ti3Al plus Nb matrix was examined at two temperatures: 1223 and 1273 K. Reaction of Cu with SiC resulted in the formation of a CuSi solution and free carbon, the reaction product being molten at 1273 K. Hot pressing the SCS-6 fiber in a Cu matrix at 1273 K resulted in cracking and delamination of the outer carbon-rich coating, thus allowing the Cu to penetrate to the SiC-carbon coating interface and react with SiC. In contrast, no such damage to the outer coating was observed at 1223 K. There was excessive reaction between Cu and the Ti3Al plus Nb matrix, the reaction product being molten both at 1223 and 1273 K. An interlayer of Nb between Cu and Ti3Al plus Nb matrix prevented the reaction between the two

Monolith catalysts for closed-cycle carbon dioxide lasers

The objective was to explore ways of making a monolithic form of catalyst for CO2 lasers. The approach chosen was to pelletize the catalyst material, Au/MnO2 powder, and epoxy the pellets to stainless steel sheets as structural supports. The CO oxidation reaction over Au/MnO2 powder was found to be first overall, and the reaction rate constant at room temperature was 4.4 +/- 0.3 cc/(g x sec). The activation energy was 5.7 kcal/mol. The BET surface area of the pellets was found to vary from 125 to 140 sq m/g between different batches of catalyst. Pellets epoxied to stainless steel strips showed no sign of fracture or dusting when subjected to thermal tests. Pellets can be dropped onto hard surfaces with chipping of edges but no breakage of the pellets. Mechanical strength tests performed on the pellets showed that the crush strength is roughly one-fourth of the pelletizing force. The apparent activity and activation energy over the pellets were found to be less than over the powdered form of the catalyst. The lower apparent activity and activation energy of the pellets are due to the fact that the internal surface area of a pellet is not exposed to the reactant concentration present in the flowing gas as a result of intrapellet diffusion resistance. Effectiveness factors varied from 0.44, for pellets having thickness of 2 mm and attached with epoxy to a stainless steel strip. The epoxy and the stainless steel strip were found to simply block off one of the circular faces of the pellets. The epoxy did not penetrate the pellets and block the active sites. The values of the effective diffusivities were estimated to be between 2.3 x 10(exp -3) and 4.9 x 10(exp -3) sq cm/s. With measurements performed on one powder sample and one pellet configuration, reasonable accurate predictions can be made of conversions that would be obtained with other pellet thickness and configurations

Quantum Logic Processor: A Mach Zehnder Interferometer based Approach

Quantum Logic Processors can be implemented with Mach Zehnder Interferometer(MZI) configurations for the Quantum logic operations and gates. In this paper, its implementation for both optical and electronic system has been presented. The correspondence between Jones matrices for photon polarizations and Pauli spin matrices for electrons gives a representation of all the unitary matrices for the quantum gate operations. A novel quantum computation system based on a Electronic Mach Zehnder Interferometer(MZI) has also been proposed. It uses the electron spin as the primary qubit. Rashba effect is used to create Unitary transforms on spin qubits. A mesoscopic Stern Gerlach apparatus can be used for both spin injection and detection. An intertwined nanowire design is used for the MZI. The system can implement all single and double qubit gates. It can easily be coupled to form an array. Thus the Quantum Logic Processor (QLP) can be built using the system as its prototype.Comment: 19 pages, 6 figures, 8 Table

Hofstede’s Cultural Dimensions and Tourist Behaviors: A Review and Conceptual Framework

This paper develops a conceptual framework for analyzing tourist behaviors and identifies three categories of behaviors based on the applications of Hofstede’s cultural dimensions and the processes underlying these influences. Our findings indicate that tourist behaviors in the Before-Travel, During-Travel, and After-Travel stages differ significantly in terms of the applicability and process through which Hofstede’s cultural dimensions operate. The results of our analysis suggest three categories of behavioral patterns, namely, “Social Interaction Driven Travel Behaviors,” (SID), “Risk Tendencies Driven Travel Behaviors,” (RTD), and “Collectivity Orientation Driven Travel Behaviors,” (COD). SID relates to the evaluation of travel experiences in the after-travel stage. The dominant cultural values associated with SID are Individualism/Collectivism, Masculinity/Femininity, and Power Distance. These three values act either independently or in pairs or all three together. RTD relates to the consumption of travel products in the during-travel stage, and COD relates to the formation of travel preferences in the before-travel stage. Individualism/Collectivism and Uncertainty Avoidance are associated with both RTD and COD. However, the underlying processes differ for these two categories of travel behaviors. In addition to their independent influences on travel behaviors, these two values associated with RTD and COD also have an interactive effect. For RTD, the Uncertainty Avoidance motive determines the Individualism/Collectivism outcome, whereas, for COD, the opposite is true: the Individualism/Collectivism determines the Uncertainty Avoidance outcome. The paper also discusses the application of a fifth cultural dimension, Confucian Dynamism (short-term versus long-term orientation), for the study of tourists’ behaviors.Hofstede’s cultural dimensions; tourist behaviors; traveller’s behaviors; Confucian Dynamism