Artikel 69a van de AWR als handhavingsinstrument om BTW-carrouselfraude te bestrijden

BTW-carrouselfraude is een serieus probleem. De fiscus heeft te maken met omvangrijke netwerken en loopt in korte tijd veel BTW mis, terwijl de fraudeur niet of nauwelijks verhaal biedt. De fiscus heeft handhavingsinstrumenten ter bestrijding van BTW-carrouselfraude zoals het weigeren van de vooraftrek en het nultarief. Deze instrumenten worden gebruikt om de belastingschade in te perken, omdat de fiscus de afnemende partij corrigeert. Per 1 januari 2014 is art. 69a AWR geïntroduceerd o.a. ter bestrijding van BTW-carrouselfraude voor het opzettelijk niet betalen van BTW. De maximaal op te leggen gevangenisstraf zijn zes jaren. Deze bepaling riep echter vragen op in de fiscale literatuur vanwege de opgenomen strafuitsluitingsgronden die mogelijk eenvoudig in te roepen zijn. Het doel van mijn onderzoek is om vast te stellen of art. 69a AWR een adequaat handhavingsinstrument is om BTW-carrouselfraude te bestrijden en of de opgenomen strafuitsluitingsgronden belemmerend werken, omdat naar mijn mening tot dusver in de fiscale literatuur een kritische uiteenzetting van art. 69a AWR ontbreekt. Mijn onderzoek resulteert behalve tot antwoord op mijn vragen ook tot enkele aanbevelingen

Understanding the Spatial Clustering of Severe Acute Respiratory Syndrome (SARS) in Hong Kong

We applied cartographic and geostatistical methods in analyzing the patterns of disease spread during the 2003 severe acute respiratory syndrome (SARS) outbreak in Hong Kong using geographic information system (GIS) technology. We analyzed an integrated database that contained clinical and personal details on all 1,755 patients confirmed to have SARS from 15 February to 22 June 2003. Elementary mapping of disease occurrences in space and time simultaneously revealed the geographic extent of spread throughout the territory. Statistical surfaces created by the kernel method confirmed that SARS cases were highly clustered and identified distinct disease “hot spots.” Contextual analysis of mean and standard deviation of different density classes indicated that the period from day 1 (18 February) through day 16 (6 March) was the prodrome of the epidemic, whereas days 86 (15 May) to 106 (4 June) marked the declining phase of the outbreak. Origin-and-destination plots showed the directional bias and radius of spread of superspreading events. Integration of GIS technology into routine field epidemiologic surveillance can offer a real-time quantitative method for identifying and tracking the geospatial spread of infectious diseases, as our experience with SARS has demonstrated

Nonequilibrium critical dynamics of the relaxational models C and D

We investigate the critical dynamics of the $n$-component relaxational models C and D which incorporate the coupling of a nonconserved and conserved order parameter S, respectively, to the conserved energy density rho, under nonequilibrium conditions by means of the dynamical renormalization group. Detailed balance violations can be implemented isotropically by allowing for different effective temperatures for the heat baths coupling to the slow modes. In the case of model D with conserved order parameter, the energy density fluctuations can be integrated out. For model C with scalar order parameter, in equilibrium governed by strong dynamic scaling (z_S = z_rho), we find no genuine nonequilibrium fixed point. The nonequilibrium critical dynamics of model C with n = 1 thus follows the behavior of other systems with nonconserved order parameter wherein detailed balance becomes effectively restored at the phase transition. For n >= 4, the energy density decouples from the order parameter. However, for n = 2 and n = 3, in the weak dynamic scaling regime (z_S <= z_rho) entire lines of genuine nonequilibrium model C fixed points emerge to one-loop order, which are characterized by continuously varying critical exponents. Similarly, the nonequilibrium model C with spatially anisotropic noise and n < 4 allows for continuously varying exponents, yet with strong dynamic scaling. Subjecting model D to anisotropic nonequilibrium perturbations leads to genuinely different critical behavior with softening only in subsectors of momentum space and correspondingly anisotropic scaling exponents. Similar to the two-temperature model B the effective theory at criticality can be cast into an equilibrium model D dynamics, albeit incorporating long-range interactions of the uniaxial dipolar type.Comment: Revtex, 23 pages, 5 eps figures included (minor additions), to appear in Phys. Rev.

Quasinormal modes of Schwarzschild black holes in four and higher dimensions

We make a thorough investigation of the asymptotic quasinormal modes of the four and five-dimensional Schwarzschild black hole for scalar, electromagnetic and gravitational perturbations. Our numerical results give full support to all the analytical predictions by Motl and Neitzke, for the leading term. We also compute the first order corrections analytically, by extending to higher dimensions, previous work of Musiri and Siopsis, and find excellent agreement with the numerical results. For generic spacetime dimension number D the first-order corrections go as $\frac{1}{n^{(D-3)/(D-2)}}$. This means that there is a more rapid convergence to the asymptotic value for the five dimensional case than for the four dimensional case, as we also show numerically.Comment: 12 pages, 5 figures, RevTeX4. v2. Typos corrected, references adde

Alternative splicing of the androgen receptor in polycystic ovary syndrome

Polycystic ovary syndrome (PCOS) is one of the most common female endocrine disorders and a leading cause of female subfertility. The mechanism underlying the pathophysiology of PCOS remains to be illustrated. Here, we identify two alternative splice variants (ASVs) of the androgen receptor (AR), insertion and deletion isoforms, in granulosa cells (GCs) in ∼62% of patients with PCOS. AR ASVs are strongly associated with remarkable hyperandrogenism and abnormalities in folliculogenesis, and are absent from all control subjects without PCOS. Alternative splicing dramatically alters genome-wide AR recruitment and androgen-induced expression of genes related to androgen metabolism and folliculogenesis in human GCs. These findings establish alternative splicing of AR in GCs as the major pathogenic mechanism for hyperandrogenism and abnormal folliculogenesis in PCOS.Fangfang Wang, Jiexue Pan, Ye Liu, Qing Meng, Pingping Lv, Fan Qu, Guo-Lian Ding, Christian Klausen, Peter C. K. Leung, Hsiao Chang Chan, Weimiao Yao, Cai-Yun Zhou, Biwei Shi, Junyu Zhang, Jianzhong Sheng and Hefeng Huan

Quantum walks: a comprehensive review

Quantum walks, the quantum mechanical counterpart of classical random walks, is an advanced tool for building quantum algorithms that has been recently shown to constitute a universal model of quantum computation. Quantum walks is now a solid field of research of quantum computation full of exciting open problems for physicists, computer scientists, mathematicians and engineers. In this paper we review theoretical advances on the foundations of both discrete- and continuous-time quantum walks, together with the role that randomness plays in quantum walks, the connections between the mathematical models of coined discrete quantum walks and continuous quantum walks, the quantumness of quantum walks, a summary of papers published on discrete quantum walks and entanglement as well as a succinct review of experimental proposals and realizations of discrete-time quantum walks. Furthermore, we have reviewed several algorithms based on both discrete- and continuous-time quantum walks as well as a most important result: the computational universality of both continuous- and discrete- time quantum walks.Comment: Paper accepted for publication in Quantum Information Processing Journa

‘The Coaching Needs of High Performance Female Athletes within the Coach-Athlete Dyad’

Within the research literature there is little work that has examined how coaches (and coaching) can positively influence female athletes’ continued participation and development in performance sport. With this in mind, utilising a grounded theory approach, this study focused on what are the coaching preferences of female athletes within the elite coachathlete dyad. Through interviews with 27 current high performance female athletes, four major coaching needs were found. These were: to be supported as person as well a performer, coaching to be a joint endeavour, the need for positive communication and finally, recognition of the salience of gender within the coach-athlete dyad. The findings provide evidence that the relational expertise of coaches is at the forefront of these women’s coaching needs. This study also demonstrates that for the participants, the coach-athlete relationship is at the heart of improving athletic training and performance, and that gender is an important influence on this relationship. Furthermore, the research highlights the strength of using an interpretive-qualitative paradigmatic approach to athlete preferences through foregrounding the women’s voices and experiences

Field Theory Approaches to Nonequilibrium Dynamics

It is explained how field-theoretic methods and the dynamic renormalisation group (RG) can be applied to study the universal scaling properties of systems that either undergo a continuous phase transition or display generic scale invariance, both near and far from thermal equilibrium. Part 1 introduces the response functional field theory representation of (nonlinear) Langevin equations. The RG is employed to compute the scaling exponents for several universality classes governing the critical dynamics near second-order phase transitions in equilibrium. The effects of reversible mode-coupling terms, quenching from random initial conditions to the critical point, and violating the detailed balance constraints are briefly discussed. It is shown how the same formalism can be applied to nonequilibrium systems such as driven diffusive lattice gases. Part 2 describes how the master equation for stochastic particle reaction processes can be mapped onto a field theory action. The RG is then used to analyse simple diffusion-limited annihilation reactions as well as generic continuous transitions from active to inactive, absorbing states, which are characterised by the power laws of (critical) directed percolation. Certain other important universality classes are mentioned, and some open issues are listed.Comment: 54 pages, 9 figures, Lecture Notes for Luxembourg Summer School "Ageing and the Glass Transition", submitted to Springer Lecture Notes in Physics (www.springeronline/com/series/5304/