Proposal for encoding the Caucasian Albanian script in the SMP of the UCS

This is a proposal to encode the Caucasian Albanian script in the international character encoding standard Unicode. This script was published in Unicode Standard version 7.0 in June 2014. The Caucasian Albanian script appeared in two manuscripts, which may date to 7c CE, and a few other sources. The script was used to write the Caucasian Albanian language, which is closely related to the Udi language

The Liturgical Communion of the Yaḥad with the Angels. The Origin of the Songs of the Sabbath Sacrifice Reconsidered

Since the discoveries of the first Dead Sea Scrolls, the motif of a communion with the angels has been repeatedly emphasized and discussed as a characteristic of the self-understanding of the community behind these writings. Of particular interest in this discussion are the Songs of the Sabbath Sacrifice (4Q400–407; 11Q17; and Mas1k ShirShabb). However, the origin of the so-called Angelic Liturgy is still an unresolved question in scholarship. In this article we will try to figure out the relationship of the Songs of the Sabbath Sacrifice to the sectarian literature by analyzing the communion with the angels described therein. I will demonstrate that this composition has the most explicit connections to the liturgical communion with the angels that is uniquely found in undisputed sectarian texts. The Angelic Liturgy is then not so much the source, but much more an example of the liturgical development inside the yaḥad

Capital Structure Choice and Company Taxation: A Meta-Study

This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines the outcome of primary analyses. Measures like the simulated marginal tax rate (Graham (1996a)) avoid a downward bias in estimates for the debt response to tax. Moreover, debt characteristics, econometric specifications, and the set of control-variables affect tax effects. Accounting for misspecification biases by means of meta-regressions, we predict a marginal tax effect on the debt ratio of 0.3.capital structure, corporate income tax, meta-analysis

Capital structure choice and company taxation: A meta-study

This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines the outcome of primary analyses. Measures like the simulated marginal tax rate (Graham (1996a)) avoid a downward bias in estimates for the debt response to tax. Moreover, debt characteristics, econometric specifications, and the set of control-variables affect tax effects. Accounting for misspecification biases by means of meta-regressions, we predict a marginal tax effect on the debt ratio of 0.3. --capital structure,corporate income tax,meta-analysis

Regularity for Lorentz Metrics under Curvature Bounds

Let (M, g) be an (n+1) dimensional space-time, with bounded curvature with respect to a bounded framing. If (M, g) is vacuum or satisfies a mild condition on the stress-energy tensor, then we show that (M, g) locally admits coordinate systems in which the Lorentz metric is well-controlled in the (space-time) Sobolev space L^{2,p}, for any finite p.Comment: 18p

Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels

This paper provides a quantitative review of the empirical literature on profit-shifting behavior of multinational firms. We synthesize the evidence from 25 studies and find a substantial response of profit measures to international tax rate differentials. Accounting for misspecification biases by means of meta-regressions, we predict a tax semi-elasticity of subsidiary pre-tax profits of about 0.8. Moreover, we disentangle the tax response by means of financial planning from the transfer pricing and licensing channel. Our results suggest that transfer pricing and licensing are the dominant profit-shifting channel

Online constraint removal: Accelerating MPC with a Lyapunov function

We show how to use a Lyapunov function to accelerate MPC for linear discrete-time systems with linear constraints and quadratic cost. Our method predicts, in the current time step, which constraints will be inactive in the next time step. These constraints can be removed from the online optimization problem of the next time step. The criterion for the detection of inactive constraints is based on the decrease of the Lyapunov function along the trajectory of the controlled system. The criterion is simple, easy to implement in existing MPC algorithms, and its computational cost is small