Treatment of Border Tax Rebates of Consumption Taxes under the Antidumping Law

This Article describes how Zenith Electronics Corp. v. United States ( Zenith ) made the treatment of export rebates of consumption taxes an issue under the U.S. antidumping law. It explains the position of the Department of Commerce ( Commerce ) that dumping margins should be calculated on a tax net basis (so that they equal the margins that would be found in the absence of taxes), and offers a general criticism of the argument in Zenith

Treatment of Border Tax Rebates of Consumption Taxes under the Antidumping Law

This Article describes how Zenith Electronics Corp. v. United States ( Zenith ) made the treatment of export rebates of consumption taxes an issue under the U.S. antidumping law. It explains the position of the Department of Commerce ( Commerce ) that dumping margins should be calculated on a tax net basis (so that they equal the margins that would be found in the absence of taxes), and offers a general criticism of the argument in Zenith

Simone Biles: defying the laws of physics?

Simone Biles is a gymnast in a league of her own. In the 2016 Olympics in Rio she stunned audiences with a move some thought defies the laws of physics: the Biles, which incorporates a double somersault, a twist in mid-air, and a blind landing (see the video below). How does she do it

A triangular coastal element developed for use in finite difference tidal models

In numerical models of environmental flows it is often necessary to implement impermeable boundaries of complicated shape. For example, when modelling the spread of pollutants in streams, the dispersion of contaminants in lakes and estuaries or the final coastal destination of an oil spill, the land-water boundary is not simply defined. Currently such boundaries are best represented using Finite Element (FE) techniques. However FE techniques are both computationally expensive and difficult to implement. As a result Finite Difference Methods (FDM) on rectangular grids have traditionally been used to model environmental flows. In this paper a triangular boundary element for finite difference models of tidal flows in coastal regions, which improves boundary resolution while maintaining computational efficiency, is developed and tested. Numerical predictions using the new approach are compared with predictions obtained using the traditional stepped boundary and an analytic solution for depth-integrated flow in an idealised estuary

Spatial mode dynamics in wide-aperture quantum-dot lasers

We present a systematic theoretical study of spatial mode dynamics in wide-aperture semiconductor quantum-dot lasers within the Maxwell-Bloch formalism. Our opto-electro-thermal model self-consistently captures the essential dynamical coupling between field, polarization, and carrier density in both thermal and nonthermal regimes, providing detailed description of the complex spatiotemporal modal intensity structure and spectra in these novel devices and broad area edge-emitting lasers in general. Using linear stability analysis and high resolution adaptive-grid finite element numerical simulation, we show that in the nonthermal regime, the presence of inhomogeneous broadening in quantum-dot active media leads to suppressed filamentation and enhanced spatial coherence compared to conventional quantum well devices with comparable phase-amplitude coupling (alpha parameter). Increasing the degree of inhomogeneous broadening in the active medium leads to further improvement in spatial coherence. In the thermal regime, there is further suppression of filamentation in the inhomogeneously broadened quantum-dot active medium; however, the spatial coherence aided by inhomogeneous broadening is partly lost due to the effect of temperature on cavity detuning. We propose that device designs based on optimized inhomogeneous broadening of quantum-dot gain medium could ultimately lead to diffraction-limited outputs in the quasi-cw regime which are still very difficult to achieve in conventional wide-aperture designs