A Nonlinear Multigrid Steady-State Solver for Microflow

We develop a nonlinear multigrid method to solve the steady state of microflow, which is modeled by the high order moment system derived recently for the steady-state Boltzmann equation with ES-BGK collision term. The solver adopts a symmetric Gauss-Seidel iterative scheme nested by a local Newton iteration on grid cell level as its smoother. Numerical examples show that the solver is insensitive to the parameters in the implementation thus is quite robust. It is demonstrated that expected efficiency improvement is achieved by the proposed method in comparison with the direct time-stepping scheme

Managing the effects of tax expenditures on the national budget

Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in spending terms and integrated into the budgetary process to ensure fiscal accountability. In addition, tax expenditures must be audited for performance and the information must be published (with comprehensive analysis) to ensure fiscal transparency. The author analyzes the concept and definition, size, and effects of tax expenditures, as well as the fiscal accountability and transparency of tax expenditure spending. In short, tax expenditures affect (1) the budget balance,(2) budget prioritization in allocation, (3) the effectiveness and efficiency of fiscal resources, and (4) the scope for abuse by taxpayers, government officials and legislators. While reviewing the current practices in tax expenditures against the requirements of fiscal accountability and transparency, she finds that this fiscal area must be strengthened. The author sketches four building blocks to strengthen tax expenditures toward fiscal accountability and transparency, based on the literature developed by Surry and McDaniel, the practices from industrial and developing countries, the Campos and Pradhan fiscal accountability model, and the International Monetary Fund's fiscal transparency code. The author argues that normative/benchmark tax structure, a revenue-raising component of the tax system, should be formalized. The normative/benchmark tax structure should be legally defined in the tax law and should be transparent. The tax receipts from this normative/benchmark tax structure should be quantified and published. Presently, many countries could publish imputed tax revenue from normative/benchmark tax structures because such data is available. Only if imputed tax revenue is published in the same way as the other budget components-tax revenue received, tax expenditures, direct expenditures, and fiscal balance-will a budget system be truly transparent in terms of revenue-raising activities and expenditure activities. In addition, when the tax revenue-raising activity is formalized, the inherent spending nature of tax expenditures is further exposed. Therefore, tax expenditures should be added to direct expenditures forming total government expenditures. Furthermore, the conventional concept of the size of government should be remedied by including both direct expenditures and tax expenditures.Public Sector Economics&Finance,Tax Law,Fiscal Adjustment,Public Sector Fiscal Adjustment,Economic Theory&Research

Reforming tax expenditure programs in Poland

Poland has recently begun reforming its tax program. In December 1999 it announced a gradual reduction in the corporate income tax rate, from 34 percent in 1999 to 22 percent in 2004. Value added and excise taxes are being harmonized with European Union directives, which means higher value added tax rates on unprocessed foodstuffs, municipal services, and construction material, and higher excise rates on tobacco and alcohol. The reform of personal income tax law has been delayed, because of concern about the fairness of a rate reduction for higher-income taxpayers and hesitation about the government's proposal to remove or scale down existing tax expenditure programs. Poland's personal income tax expenditure programs, introduced in 1992, have received growing attention as the cost of the programs has increased. Originally they were intended to compensate lower-income taxpayers for the withdrawal of price subsidies. But most of them are extremely regressive, benefiting higher-income taxpayers. Tax expenditures are reductions in tax liabilities that result from preferential provisions, such as deductions, exemptions, credits, deferrals, preferential tax rates, and exclusions from taxation. They are effective government spending channeled through the tax system, usually as substitutes for direct government spending to achieve fiscal and political objectives. The authors contend that strengthening the administration of Poland's tax expenditure programs is the first step toward making them effective and equitable, limiting their costs, and preventing the tax base from shrinking. They discuss options for increasing the scrutiny of the tax expenditure programs, defining their opportunity costs and effect on the tax system. Currently these programs enjoy a funding advantage over direct spending programs because they are not subject to systematic review. To limit the expansion of these programs and reduce their less desirable effects on the system, the authors suggest defining a benchmark tax structure, establishing sunset dates for the programs, forecasting their costs, and reviewing their economic effectiveness, efficiency, and equity by comparing them with direct expenditures and subsidies.Tax Policy and Administration,Public Sector Economics&Finance,Taxation&Subsidies,Environmental Economics&Policies,Strategic Debt Management

Relation between irrationality and regularity for C1 C^1 conjugacy of C2 C^2 circle diffeomorphisms to rigid rotations

By introducing the modulus of continuity, we first establish the corresponding cross-ratio distortion estimates under $C^2$ smoothness, and further give a Denjoy-type inequality, which is almost optimal in dealing with circle diffeomorphisms. The latter plays a prominent role in the study of $C^1$ conjugacy to irrational rotations. We also give the explicit integrability correlation between continuity and irrationality for the first time. Further the regularity of the conjugation is also considered and proved to be sharp.Comment: 27 page

Existence of Periodic Solutions and Stability of Zero Solution of a Mathematical Model of Schistosomiasis

A mathematical model on schistosomiasis governed by periodic differential equations with a time delay was studied. By discussing boundedness of the solutions of this model and construction of a monotonic sequence, the existence of positive periodic solution was shown. The conditions under which the model admits a periodic solution and the conditions under which the zero solution is globally stable are given, respectively. Some numerical analyses show the conditional coexistence of locally stable zero solution and periodic solutions and that it is an effective treatment by simply reducing the population of snails and enlarging the death ratio of snails for the control of schistosomiasis

Fuzzy Analytic Hierarchy Process Evaluation Method in Assessing Corrosion Damage of Reinforced Concrete Bridges

Effective method used to deal with the corrosion damage condition of any concrete bridge superstructure will help decision makers of bridge management agencies to better choose repair material, and optimize repair method. Simplified corrosion index (SCI) is a very useful and simple index to characterize the actual corrosion damage condition of a reinforced concrete bridge superstructure. In this paper, SCI is calculated by combining the Corrosion Damage Index (CDI), Environment Change Factor (ECF) and Material Vulnerability Factor (MVF). The Analytic Hierarchy Process (AHP) method is applied to decide the weight factors of CDI, ECF and MVF. The Fuzzy-AHP evaluation method is used in this study to deal with the fuzzy problem of differentiating the different levels of corrosion indicators and to determine the appropriate weight factors. The asymmetric nearness degree method is applied to re-analyze the evaluation vector from Fuzzy-AHP method to calculate the corrosion damage level based on all corrosion indicators. A numerical example was presented to demonstrate the procedure and the benefits of the AHP method, and the proposed Fuzzy-AHP approach, along with the asymmetric nearness degree method, in dealing with the fuzzy nature of SCI calculation problem

Analiza czynników decydujących o przyciąganiu turystów przez rząd w zarządzaniu publicznym z perspektywy ochrony środowiska

Tourism is a critical sustainable social and economic activity that can empower local communities. The current study strived to explore decisive factors that might be used it promotes environmental protection. Governments worldwide might employ to improve conservation and the tourism sector. There is a need to sponsor more publications on tourism and the environment that provide rigor, insight, and significance. There is also a need to address critical impacts, including greenhouse gases for airlines, liquid wastes for cruise ships, water and energy conservation for urban hotels, vegetation clearance, and wildlife displacement for rural resorts, and a range of direct and indirect local impacts on plants and animals for nature-based and adventure tourism in parks and wilderness areas. Governments need to work on economic models that address; currency exchange rates; airfares and taxes; land tenure and wildlife ownership laws; transport infrastructure; police, quarantine, and border security; investment law; public protected-area systems; and a variety of social pressures and fashions. The most effective means to improve environmental management in tourism is through laws and regulations for development planning, pollution control, and protected areas. In developed nations, tourism threatens conservation as property developers push to build private facilities inside public protected areas. In developing nations, tourism is a tool to fund conservation in public parks and private or communal lands. Visitors to the public, and protected areas contribute political and financial capital to park agencies. A few private tourism operators have converted areas of private and communal land to conservation.Turystyka jest kluczową zrównoważoną działalnością społeczną i gospodarczą, która może wzmocnić pozycję społeczności lokalnych. Celem niniejszego artykułu było zbadanie decydujących czynników, które można wykorzystać w promowaniu ochrony środowiska. Rządy na całym świecie mogą zastosować środki w celu poprawy ochrony środowiska i sektora turystycznego. Istnieje potrzeba sponsorowania większej liczby publikacji na temat turystyki i środowiska, które dostarczają dyscypliny, wnikliwości i znaczenia. Należy również zająć się krytycznymi skutkami, w tym gazami cieplarnianymi dla linii lotniczych, odpadami płynnymi dla statków wycieczkowych, oszczędzaniem wody i energii w hotelach miejskich, usuwaniem roślinności i wypieraniem dzikiej przyrody w ośrodkach wiejskich, a także szeregiem bezpośrednich i pośrednich skutków lokalnych, np. rośliny i zwierzęta dla turystyki przyrodniczej i przygodowej w parkach i na obszarach dzikiej przyrody. Rządy muszą pracować nad modelami gospodarczymi, które uwzględnią następujące czynniki: kursy wymiany walut; bilety lotnicze i podatki; prawa własności gruntów i własności dzikich zwierząt; infrastruktura transportowa; policja, kwarantanna i bezpieczeństwo granic; prawo inwestycyjne; systemy publicznych obszarów chronionych; oraz różnorodne mody społeczne. Najskuteczniejszym sposobem poprawy zarządzania środowiskiem w turystyce są przepisy ustawowe i wykonawcze dotyczące planowania rozwoju, kontroli zanieczyszczeń i obszarów chronionych. W krajach rozwiniętych turystyka zagraża ochronie przyrody, ponieważ deweloperzy nalegają na budowę prywatnych obiektów na publicznych obszarach chronionych. W krajach rozwijających się turystyka jest narzędziem finansowania ochrony przyrody w parkach publicznych oraz na terenach prywatnych lub komunalnych. Odwiedzający ludność i obszary chronione wnoszą kapitał polityczny i finansowy do agencji parkowych. Kilku prywatnych operatorów turystycznych przekształciło obszary gruntów prywatnych i komunalnych w obszary objęte ochroną

KAM theorem on modulus of continuity about parameter

In this paper, we study the Hamiltonian systems $H\left( {y,x,\xi ,\varepsilon } \right) = \left\langle {\omega \left( \xi \right),y} \right\rangle + \varepsilon P\left( {y,x,\xi ,\varepsilon } \right)$, where $\omega$ and $P$ are continuous about $\xi$. We prove that persistent invariant tori possess the same frequency as the unperturbed tori, under certain transversality condition and weak convexity condition for the frequency mapping $\omega$. As a direct application, we prove a KAM theorem when the perturbation $P$ holds arbitrary H\"{o}lder continuity with respect to parameter $\xi$. The infinite dimensional case is also considered. To our knowledge, this is the first approach to the systems with the only continuity in parameter.Comment: 23 page