Tax distortions from inflation: What are they? How to deal with them?

Inflation that is fully anticipated has few real effects in purely private market economies, but this need not be the case in the presence of taxation. In practice, tax systems are not neutral with respect to inflation – though some countries have attempted make their tax systems inflation-neutral in the past – and this paper provides a comprehensive overview of the most relevant non-neutralities, drawing on existing literature, but also supplying new illustrations and evidence of the effects. The paper shows, for example, how taxing inflationary gains can have a large impact on effective tax rates – even at relatively low rates of inflation. It also shows how partial coverage of protection against inflation – for some types of incomes only – can create additional distortions. A new empirical analysis reveals how the erosion of the value of depreciation allowances through inflation affects investment

Endlichkeit, Ewigkeit und die Suche nach Versöhnung der Gegenpole: Betrachtungen zum Verhältnis von Text und Musik in den letzten beiden Sätzen von Šostakovičs Suite nach Worten von Michelangelo op. 145

Über Šostakovičs Suite nach Worten von Michelangelo zu schreiben heißt: sich der Möglichkeit aussetzen, eines jener inzwischen gern zitierten, wohlbekannten kritischen Verdikte Šostakovičs gegen Musikwissenschaft und Musikwissenschaftler ungewollt zu bestätigen. Denn es heißt: sich auf ein Werk einzulassen, das wie kaum ein anderes Spielraum für Interpretationen läßt, weil die Askese der musikalischen Umsetzung nicht ein Weniger, sondern ein Mehr in der Dichte der Wechselbeziehungen von Musik und Text nach sich zieht. Es heißt: über ein Werk zu sprechen, dessen Texte zwar ob ihrer Übertragbarkeit und ihrer abstrakten Qualität jene Zeitlosigkeit besitzen, welche sie für Šostakovič modern machen konnte und sie auch heute modem erscheinen läßt, die aber gerade aufgrund dieser abstrakten Qualität Antworten ohne Fragezeichen kaum zulassen. Wenden wir uns zunächst diesen Texten und ihrem Autor zu

Temperature and current dependence of the magnetoresistive behavior of poly(styrene-sulfonate)-doped poly(3,4-ethylenedioxythiophene) (PEDOT:PSS)

We investigate the magnetic field effects in thin-film diodes made of the conducting polymer poly(styrene-sulfonate)-doped poly(3,4-ethylenedioxythiophene) as a function of temperature and electrical current. Magnetoresistance of these devices can be measured to high precision on two distinct magnetic field scales: <3 mT, where a pronounced nonmonotonic magnetoresistance response can be resolved, owing to weak hyperfine coupling, and at intermediate magnetic fields, ranging between 3 and 10 mT, where strong monotonic magnetoresistance is seen. The detailed examination of the magnetoresistance effects in both regimes allows one to scrutinize the accuracy of the underlying models for the behavior of these kinds of materials. (C) The Authors. Published by SPIE under a Creative Commons Attribution 3.0 Unported License

Hybride Prototypen im Design

Aus der Einführung: "Die Verwendung von Prototypen besitzt eine zentrale Rolle bei der Produktentwicklung und im Designprozess (Camere et al. 2016). Wie Camere und Bordegoni feststellen hat sich der Fokus der Designdisziplin auf Funktionalität um die Aspekte der Usability und der User Experience erweitert. Damit einhergehend hat sich auch die Rolle der Prototypen von Funktionsmustern und Präsentationsobjekten um die Funktionen als Evaluierungs- und Versuchsobjekte ergänzt. Die Integration von Nutzern in den Designprozess ist dabei ein weiterer Punkt bei denen Prototypen ein wichtiges Werkzeug zur Kommunikation und kooperativen Arbeit liefert (Schneider 1996). Die Integration von Prototyping-Methoden in den unterschiedlichen Phasen des Designprozesses führt zu unterschiedlichen Anforderungen hinsichtlich der Form und Aufgabe der Prototypen. Entsprechend vielfältig sind die heute verwendeten Arten von Prototyping. ...

Time-Domain Interferometry of Surface Plasmons at Nonlinear Continuum Hot Spots in Films of Silver Nanoparticles

Nonlinear continuum generation from diffraction-limited hot spots in rough silver films exhibits striking narrow-band intensity resonances in excitation wavelength. Time-domain Fourier spectroscopy uncovers how these resonances arise due to the formation of a “plasmon staircase”, a discreteness in the fundamental oscillation of the plasmon excitations responsible for generating the white-light continuum. Whereas multiple scattering from discrete antennas can be invoked to explain hot spot formation in random assemblies of isolated particles, hot spots in films of fused nanoparticles are excited by interfering propagating surface plasmons, launched by scattering from individual nanoparticle antennas. For closed films, discrete propagating plasmons interact coherently over distances of tens of microns to pump the hot spot

Nanotesla magnetoresistance in π-conjugated polymer devices

We demonstrate submicrotesla sensitivity of organic magnetoresistance in thin-film diodes made of the conducting polymer poly(styrene sulfonate)-doped poly(3,4-ethylenedioxythiophene) (PEDOT:PSS). The magnetoresistance sensitivity is shown to be better than 20 parts per billion (ppb). As for other conjugated polymers, magnetoresistance can be separated into two regimes of field strength: the nonmonotonic ultrasmall magnetic field effect on magnetic field scales below 2 mT, and the monotonic intermediate magnetic field effect on scales over several tens of mT. The former gives the PEDOT:PSS magnetoresistance curve a characteristic W-shaped functionality, with inverted turning points compared to those found in conventional organic light-emitting diode (OLED) devices. We succeed in resolving the ultrasmall magnetic field effect of the PEDOT: PSS layer incorporated within an OLED structure, which is responsible for an additional magnetoresistive feature on the ppm scale. Such a device shows unprecedented complexity in magnetoresistance with a total of four extrema within a field range of +/- 1 mT. We propose that these unique characteristics arise from spin-spin interactions in the weakly bound carrier pairs responsible for the spin-dependent recombination probed in magnetoresistance

Comparison of electrochemically deposited Bi and Sn catalysts onto gas diffusion electrodes for the electrochemical CO2 reduction reaction to formate

In this publication, we report about the selectivity and stability of bismuth (Bi)- and tin (Sn)-based electrocatalysts for the electrochemical CO2 reduction reaction (eCO2RR) for formate production. Bismuth and tin were successfully electrodeposited using the pulse plating technique on top of and inside of the gas diffusion layers (GDLs). The distribution of the catalyst throughout the thickness of the gas diffusion electrodes (GDEs) was investigated by using scanning electron microscopy and computer tomography; it was found that the catalyst morphology determines the performance of the electrode. Inhomogeneous deposits, with their enlarged catalyst surface area, provide more active centres for the eCO2RR, resulting in increased Faraday efficiency (FE) for formate. The initial electrochemical characterisation tests of the bismuth- and tin-loaded GDEs were carried out under laboratory operating conditions at an industrially relevant current density of 200 mA·cm-2; complete Sn dissolution with a subsequent deformation of the GDL was observed. In contrast to these results, no leaching of the electrodeposited Bi catalyst was observed. An FE of 94.2% towards formate was achieved on these electrodes. Electrodes based on an electrodeposited Bi catalyst on an in-house prepared GDL are stable after 23 h time-on-stream at 200 mA·cm-2 and have very good selectivity for formate.German Federal Ministry for Economic Affairs and Climate Actio

BCL6 enables Ph+ acute lymphoblastic leukaemia cells to survive BCR-ABL1 kinase inhibition.

Tyrosine kinase inhibitors (TKIs) are widely used to treat patients with leukaemia driven by BCR-ABL1 (ref. 1) and other oncogenic tyrosine kinases. Recent efforts have focused on developing more potent TKIs that also inhibit mutant tyrosine kinases. However, even effective TKIs typically fail to eradicate leukaemia-initiating cells (LICs), which often cause recurrence of leukaemia after initially successful treatment. Here we report the discovery of a novel mechanism of drug resistance, which is based on protective feedback signalling of leukaemia cells in response to treatment with TKI. We identify BCL6 as a central component of this drug-resistance pathway and demonstrate that targeted inhibition of BCL6 leads to eradication of drug-resistant and leukaemia-initiating subclones

Ihr Weg zum klimaneutralen Gebäude

IHR WEG ZUM KLIMANEUTRALEN GEBÄUDE Ihr Weg zum klimaneutralen Gebäude / Braune, Anna (Rights reserved) ( -