Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis

A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the institutional factors associated with tax morale and to highlight the resemblances and the differences among several countries across the world, grouped according to the level of development. Descriptive statistics and principal components analysis are used as methods and the analysis is carried out at country group level. The main results show that no matter the level of development, people' intrinsic motivation to pay taxes can be associated with good institutions and government ability to efficiently allocate public funds

Reduction of helium permeation in microfabricated cells using aluminosilicate glass substrates and Al2_2O3_3 coatings

The stability and accuracy of atomic devices can be degraded by the evolution of their cell inner atmosphere. Hence, the undesired entrance or leakage of background or buffer gas, respectively, that can permeate through the cell walls, should be slowed down. In this work, we investigate helium permeation in microfabricated alkali vapor cells filled with He and whose windows are made of borosilicate glass (BSG) or aluminosilicate glass (ASG). The permeation is then derived from routine measurements of the pressure-shifted hyperfine transition frequency of an atomic clock. We first confirm that ASG reduces He permeation rate by more than two orders of magnitude, in comparison with BSG. In addition, we demonstrate that Al$_2$O$_3$ thin-film coatings, known to avoid alkali consumption in vapor cells, can also significantly reduce He permeation. The permeation through BSG is thereby reduced by a factor 110 whereas the one through ASG is decreased by a factor up to 5.8 compared to uncoated substrates. These results may contribute to the development of miniaturized atomic clocks and sensors with improved long-term stability or sensitivity.Comment: 7 pages, 5 figure

Contrasting Climate Sensitivity of Pinus cembra Tree-Ring Traits in the Carpathians

High-elevation ecosystems are one of the most sensitive to climate change. The analysis of growth and xylem structure of trees from marginal populations, especially the ones growing at the treeline, could provide early-warning signs to better understand species-specific responses to future climate conditions. In this study, we combined classical dendrochronology with wood density and anatomical measurements to investigate the climate sensitivity of Pinus cembra L., a typical European high-elevation tree species distributed in isolated patches in the Carpathians. Samples were collected from the Retezat Mountains, South-Western Romania. We analyzed ring width (TRW), maximum density (MXD), xylem anatomical traits [cell number per ring (CNo), cell density (CD), conduit area (CA), and cell wall thickness (CWT)] time series, split into ring sectors and assessed the relationships with monthly and daily climate records over the last century (1901-2015). The analysis showed a strong dependency of TRW on CNo and MXD on CWT. Summer temperature positively correlated with MXD and CWT [monthly correlation (r) were 0.65 and 0.48 respectively] from the early to late wood but not TRW (r = 0.22). CA positively correlated with water availability (r = 0.37) and negatively correlated with temperature (r = -0.39). This study improves our general understanding of the climate-growth relationships of a European high-elevation tree species and the results could be considered for forecasting population dynamics on projected changes in climate

A tree ring-based hydroclimate reconstruction for eastern Europe reveals large-scale teleconnection patterns

Funder: alfred wegener institute helmholtz centre for polar and marine research; doi: http://dx.doi.org/10.13039/501100003207Funder: Alfred-Wegener-Institut, Helmholtz-Zentrum für Polar- und Meeresforschung (AWI) (1014)AbstractWe present a new beech (Fagus sylvatica L.) tree-ring width composite chronology from five natural low-elevation forests in eastern Romania, which represent the species’ continental distribution limit. Our regional beech chronology reflects April–June hydroclimate variability in form of the Standardized Precipitation Evapotranspiration Index over large parts of Romania, Ukraine, and the Republic of Moldova, for which high-resolution paleoclimatic evidence is broadly missing. Most of the reconstructed hydroclimatic extremes back to 1768 CE are confirmed by documentary evidences, and a robust association is found with large-scale atmospheric circulation patterns in the Northern Hemisphere and sea surface temperatures over the North Atlantic. Reconstructed pluvials coincide with a high-pressure system over the North Atlantic Ocean and north-western Europe, and with a low-pressure system over south-western, central and eastern Europe, whereas historical droughts coincide with a high-pressure system over Europe and a low-pressure system over the central part of the Atlantic Ocean. Our study demonstrates the potential to produce well-replicated, multi-centennial beech chronologies for eastern Europe to reconstruct regional hydroclimate variation and better understand the causes and consequences of large-scale teleconnection patterns.</jats:p

Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis

Abstract: A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the in stitutional factors associated with tax morale and to highlight the resemblances and the differences among several countries across the world, grouped according to the level of development. Descriptive statistics and principal components analysis are used as methods and the analysis is carried out at country group level. The main results show that no matter the level of development, people’ intrinsic motivation to pay taxes can be associated with good institutions and government ability to efficiently allocate public funds

Differences between familial and sporadic dilated cardiomyopathy: ESC EORP Cardiomyopathy & Myocarditis registry

Aims: Dilated cardiomyopathy (DCM) is a complex disease where genetics interplay with extrinsic factors. This study aims to compare the phenotype, management, and outcome of familial DCM (FDCM) and non-familial (sporadic) DCM (SDCM) across Europe. Methods and results: Patients with DCM that were enrolled in the prospective ESC EORP Cardiomyopathy & Myocarditis Registry were included. Baseline characteristics, genetic testing, genetic yield, and outcome were analysed comparing FDCM and SDCM; 1260 adult patients were studied (238 FDCM, 707 SDCM, and 315 not disclosed). Patients with FDCM were younger (P\ua0<\ua00.01), had less severe disease phenotype at presentation (P\ua0<\ua00.02), more favourable baseline cardiovascular risk profiles (P\ua0 64\ua00.007), and less medication use (P\ua0 64\ua00.042). Outcome at 1\ua0year was similar and predicted by NYHA class (HR 0.45; 95% CI [0.25\u20130.81]) and LVEF per % decrease (HR 1.05; 95% CI [1.02\u20131.08]. Throughout Europe, patients with FDCM received more genetic testing (47% vs. 8%, P\ua0<\ua00.01) and had higher genetic yield (55% vs. 22%, P\ua0<\ua00.01). Conclusions: We observed that FDCM and SDCM have significant differences at baseline but similar short-term prognosis. Whether modification of associated cardiovascular risk factors provide opportunities for treatment remains to be investigated. Our results also show a prevalent role of genetics in FDCM and a non-marginal yield in SDCM although genetic testing is largely neglected in SDCM. Limited genetic testing and heterogeneity in panels provides a scaffold for improvement of guideline adherence