Georgia's Corporate Taxes: Should the Corporate Income Tax be Repealed?

An analysis prepared for the Georgia Public Policy Foundation

Abstraction and registration: conceptual innovations and supply effects in Prussian and British Copyright (1820-50)

It is one of the orthodoxies of modern copyright law that the enjoyment and the exercise of the rights granted “shall not be subject to any formality” (Berne Convention 1886, Berlin revision 1908, Art.4), such as a registration requirement. In this article, we trace the origins of this provision to a conceptual shift that took place during the early 1800s. Specific regulations of the book trade were superseded by the protection of all instantiations (such as performances, translations and adaptations) of abstract authored work. For two seminal copyright acts of the period, the Prussian Act of 1837 and the UK Act of 1842, we show there was considerable concern about the economic implications of this new justificatory paradigm, reflected in a period of experimentation with sophisticated registration requirements. We indicate market responses to these requirements and plea for a reconsideration of “formalities” as redressing justificatory problems of copyright in the digital environment

An improved architecture for the adaptive discrete cosine transform

This paper presents a new approach to the efficient realisation of the discrete cosine transform for the specific case of interlaced image sequence coding. In such cases, the conventional approach of decomposing each frame or frame difference into 8×8 blocks is often no longer satisfactory and an adaptive architecture capable of processing either 8×8 or two 4×8 blocks is desirable. The approach described is based on the decomposition used by Madisetti, modified to maximise shared hardware resources and to exploit arithmetic redundancy using primitive operator methods. The resulting architecture is compared with alternative implementation options using an area-time metric with savings in excess of 50% having been observed

A comparison of smooth specimen and analytical simulation techniques for notched members at elevated temperatures

Experimental strain measurements have been made at the highly strained regions on notched plate specimens that were made of Hastelloy X. Tests were performed at temperatures up to 1,600 F. Variable load patterns were chosen so as to produce plastic and creep strains. Were appropriate, notch root stresses were experimentally estimated by subjecting a smooth specimen to the measured notch root strains. The results of three analysis techniques are presented and compared to the experimental data. The most accurate results were obtained from an analysis procedure that used a smooth specimen and the Neuber relation to simulate the notch root stress-strain response. When a generalized constitutive relation was used with the Neuber relation, good results were also obtained, however, these results were not as accurate as those obtained when the smooth specimen was used directly. Finally, a general finite element program, ANYSIS, was used which resulted in acceptable solutions, but, these were the least accurate predictions

Summary results of the DOE flywheel development effort

The technology and applications evaluation task focuses on defining performance and cost requirements for flywheels in the various areas of application. To date the DOE program has focused on automotive applications. The composite materials effort entails the testing of new commercial composites to determine their engineering properties. The rotor and containment development work uses data from these program elements to design and fabricate flywheels. The flywheels are then tested at the Oak Ridge Flywheel Evaluation Laboratory and their performance is evaluated to indicate possible areas for improvement. Once a rotor has been fully developed it is transferred to the private sector

Chaotic temperature dependence in a model of spin glasses

We address the problem of chaotic temperature dependence in disordered glassy systems at equilibrium by following states of a random-energy random-entropy model in temperature; of particular interest are the crossings of the free-energies of these states. We find that this model exhibits strong, weak or no temperature chaos depending on the value of an exponent. This allows us to write a general criterion for temperature chaos in disordered systems, predicting the presence of temperature chaos in the Sherrington-Kirkpatrick and Edwards-Anderson spin glass models, albeit when the number of spins is large enough. The absence of chaos for smaller systems may justify why it is difficult to observe chaos with current simulations. We also illustrate our findings by studying temperature chaos in the naive mean field equations for the Edwards-Anderson spin glass.Comment: 10 pages, 5 figures; To be published in European Physics Journal

Desirable properties for XML update mechanisms

The adoption of XML as the default data interchange format and the standardisation of the XPath and XQuery languages has resulted in significant research in the development and implementation of XML databases capable of processing queries efficiently. The ever-increasing deployment of XML in industry and the real-world requirement to support efficient updates to XML documents has more recently prompted research in dynamic XML labelling schemes. In this paper, we provide an overview of the recent research in dynamic XML labelling schemes. Our motivation is to define a set of properties that represent a more holistic dynamic labelling scheme and present our findings through an evaluation matrix for most of the existing schemes that provide update functionality

A query into the source of proton emission from solar flares, report 2

Seven solar flares that were followed by major proton events were examined to determine the diverse and common properties of major flares. The most probable site of primary proton acceleration is cospatial with the site and instant of formation of coronal loops. Because loop formation occurs through the entire duration of major solar flares over significantly large areas of active centers, it is proposed that proton injection occurs from a relatively large volume of space in the corona of active centers and is continuous throughout, and possibly even after, the visible duration of the related chromospheric flare. The flare veil is hypothesized to occur as a result of proton charge exchange taking place in the white-light transient. The Kopp and Pneuman model of loop formation by magnetic reconnection is suggested as an adequate and satisfactory model for all major flares with the provision that the beginning of rapid magnetic field reconnection is coincident with flare start