376 research outputs found
Artikel 69a van de AWR als handhavingsinstrument om BTW-carrouselfraude te bestrijden
BTW-carrouselfraude is een serieus probleem. De fiscus heeft te maken met omvangrijke
netwerken en loopt in korte tijd veel BTW mis, terwijl de fraudeur niet of nauwelijks verhaal
biedt. De fiscus heeft handhavingsinstrumenten ter bestrijding van BTW-carrouselfraude
zoals het weigeren van de vooraftrek en het nultarief. Deze instrumenten worden gebruikt
om de belastingschade in te perken, omdat de fiscus de afnemende partij corrigeert. Per 1
januari 2014 is art. 69a AWR geïntroduceerd o.a. ter bestrijding van BTW-carrouselfraude
voor het opzettelijk niet betalen van BTW. De maximaal op te leggen gevangenisstraf zijn zes
jaren. Deze bepaling riep echter vragen op in de fiscale literatuur vanwege de opgenomen
strafuitsluitingsgronden die mogelijk eenvoudig in te roepen zijn.
Het doel van mijn onderzoek is om vast te stellen of art. 69a AWR een adequaat
handhavingsinstrument is om BTW-carrouselfraude te bestrijden en of de opgenomen
strafuitsluitingsgronden belemmerend werken, omdat naar mijn mening tot dusver in de
fiscale literatuur een kritische uiteenzetting van art. 69a AWR ontbreekt. Mijn onderzoek
resulteert behalve tot antwoord op mijn vragen ook tot enkele aanbevelingen
Understanding the Spatial Clustering of Severe Acute Respiratory Syndrome (SARS) in Hong Kong
We applied cartographic and geostatistical methods in analyzing the patterns of disease spread during the 2003 severe acute respiratory syndrome (SARS) outbreak in Hong Kong using geographic information system (GIS) technology. We analyzed an integrated database that contained clinical and personal details on all 1,755 patients confirmed to have SARS from 15 February to 22 June 2003. Elementary mapping of disease occurrences in space and time simultaneously revealed the geographic extent of spread throughout the territory. Statistical surfaces created by the kernel method confirmed that SARS cases were highly clustered and identified distinct disease “hot spots.” Contextual analysis of mean and standard deviation of different density classes indicated that the period from day 1 (18 February) through day 16 (6 March) was the prodrome of the epidemic, whereas days 86 (15 May) to 106 (4 June) marked the declining phase of the outbreak. Origin-and-destination plots showed the directional bias and radius of spread of superspreading events. Integration of GIS technology into routine field epidemiologic surveillance can offer a real-time quantitative method for identifying and tracking the geospatial spread of infectious diseases, as our experience with SARS has demonstrated
Nonequilibrium critical dynamics of the relaxational models C and D
We investigate the critical dynamics of the -component relaxational models
C and D which incorporate the coupling of a nonconserved and conserved order
parameter S, respectively, to the conserved energy density rho, under
nonequilibrium conditions by means of the dynamical renormalization group.
Detailed balance violations can be implemented isotropically by allowing for
different effective temperatures for the heat baths coupling to the slow modes.
In the case of model D with conserved order parameter, the energy density
fluctuations can be integrated out. For model C with scalar order parameter, in
equilibrium governed by strong dynamic scaling (z_S = z_rho), we find no
genuine nonequilibrium fixed point. The nonequilibrium critical dynamics of
model C with n = 1 thus follows the behavior of other systems with nonconserved
order parameter wherein detailed balance becomes effectively restored at the
phase transition. For n >= 4, the energy density decouples from the order
parameter. However, for n = 2 and n = 3, in the weak dynamic scaling regime
(z_S <= z_rho) entire lines of genuine nonequilibrium model C fixed points
emerge to one-loop order, which are characterized by continuously varying
critical exponents. Similarly, the nonequilibrium model C with spatially
anisotropic noise and n < 4 allows for continuously varying exponents, yet with
strong dynamic scaling. Subjecting model D to anisotropic nonequilibrium
perturbations leads to genuinely different critical behavior with softening
only in subsectors of momentum space and correspondingly anisotropic scaling
exponents. Similar to the two-temperature model B the effective theory at
criticality can be cast into an equilibrium model D dynamics, albeit
incorporating long-range interactions of the uniaxial dipolar type.Comment: Revtex, 23 pages, 5 eps figures included (minor additions), to appear
in Phys. Rev.
Quasinormal modes of Schwarzschild black holes in four and higher dimensions
We make a thorough investigation of the asymptotic quasinormal modes of the
four and five-dimensional Schwarzschild black hole for scalar, electromagnetic
and gravitational perturbations. Our numerical results give full support to all
the analytical predictions by Motl and Neitzke, for the leading term. We also
compute the first order corrections analytically, by extending to higher
dimensions, previous work of Musiri and Siopsis, and find excellent agreement
with the numerical results. For generic spacetime dimension number D the
first-order corrections go as . This means that
there is a more rapid convergence to the asymptotic value for the five
dimensional case than for the four dimensional case, as we also show
numerically.Comment: 12 pages, 5 figures, RevTeX4. v2. Typos corrected, references adde
Alternative splicing of the androgen receptor in polycystic ovary syndrome
Polycystic ovary syndrome (PCOS) is one of the most common female endocrine disorders and a leading cause of female subfertility. The mechanism underlying the pathophysiology of PCOS remains to be illustrated. Here, we identify two alternative splice variants (ASVs) of the androgen receptor (AR), insertion and deletion isoforms, in granulosa cells (GCs) in ∼62% of patients with PCOS. AR ASVs are strongly associated with remarkable hyperandrogenism and abnormalities in folliculogenesis, and are absent from all control subjects without PCOS. Alternative splicing dramatically alters genome-wide AR recruitment and androgen-induced expression of genes related to androgen metabolism and folliculogenesis in human GCs. These findings establish alternative splicing of AR in GCs as the major pathogenic mechanism for hyperandrogenism and abnormal folliculogenesis in PCOS.Fangfang Wang, Jiexue Pan, Ye Liu, Qing Meng, Pingping Lv, Fan Qu, Guo-Lian Ding, Christian Klausen, Peter C. K. Leung, Hsiao Chang Chan, Weimiao Yao, Cai-Yun Zhou, Biwei Shi, Junyu Zhang, Jianzhong Sheng and Hefeng Huan
Quantum walks: a comprehensive review
Quantum walks, the quantum mechanical counterpart of classical random walks,
is an advanced tool for building quantum algorithms that has been recently
shown to constitute a universal model of quantum computation. Quantum walks is
now a solid field of research of quantum computation full of exciting open
problems for physicists, computer scientists, mathematicians and engineers.
In this paper we review theoretical advances on the foundations of both
discrete- and continuous-time quantum walks, together with the role that
randomness plays in quantum walks, the connections between the mathematical
models of coined discrete quantum walks and continuous quantum walks, the
quantumness of quantum walks, a summary of papers published on discrete quantum
walks and entanglement as well as a succinct review of experimental proposals
and realizations of discrete-time quantum walks. Furthermore, we have reviewed
several algorithms based on both discrete- and continuous-time quantum walks as
well as a most important result: the computational universality of both
continuous- and discrete- time quantum walks.Comment: Paper accepted for publication in Quantum Information Processing
Journa
‘The Coaching Needs of High Performance Female Athletes within the Coach-Athlete Dyad’
Within the research literature there is little work that has examined how coaches (and coaching) can positively influence female athletes’ continued participation and development in performance sport. With this in mind, utilising a grounded theory approach, this study focused on what are the coaching preferences of female athletes within the elite coachathlete dyad. Through interviews with 27 current high performance female athletes, four major coaching needs were found. These were: to be supported as person as well a performer, coaching to be a joint endeavour, the need for positive communication and finally, recognition of the salience of gender within the coach-athlete dyad. The findings provide evidence that the relational expertise of coaches is at the forefront of these women’s coaching needs. This study also demonstrates that for the participants, the coach-athlete relationship is at the heart of improving athletic training and performance, and that gender is an important influence on this relationship. Furthermore, the research highlights the strength of using an interpretive-qualitative paradigmatic approach to athlete preferences through foregrounding the women’s voices and experiences
Field Theory Approaches to Nonequilibrium Dynamics
It is explained how field-theoretic methods and the dynamic renormalisation
group (RG) can be applied to study the universal scaling properties of systems
that either undergo a continuous phase transition or display generic scale
invariance, both near and far from thermal equilibrium. Part 1 introduces the
response functional field theory representation of (nonlinear) Langevin
equations. The RG is employed to compute the scaling exponents for several
universality classes governing the critical dynamics near second-order phase
transitions in equilibrium. The effects of reversible mode-coupling terms,
quenching from random initial conditions to the critical point, and violating
the detailed balance constraints are briefly discussed. It is shown how the
same formalism can be applied to nonequilibrium systems such as driven
diffusive lattice gases. Part 2 describes how the master equation for
stochastic particle reaction processes can be mapped onto a field theory
action. The RG is then used to analyse simple diffusion-limited annihilation
reactions as well as generic continuous transitions from active to inactive,
absorbing states, which are characterised by the power laws of (critical)
directed percolation. Certain other important universality classes are
mentioned, and some open issues are listed.Comment: 54 pages, 9 figures, Lecture Notes for Luxembourg Summer School
"Ageing and the Glass Transition", submitted to Springer Lecture Notes in
Physics (www.springeronline/com/series/5304/
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