Luminosity-dependent spectral and timing properties of the accreting pulsar GX 304-1 measured with INTEGRAL

Context: Be/X-ray binaries show outbursts with peak luminosities up to a few times $10^{37}\,$erg/s, during which they can be observed and studied in detail. Most (if not all) Be/X-ray binaries harbour accreting pulsars, whose X-ray spectra in many cases contain cyclotron resonant scattering features related to the magnetic field of the sources. Spectral variations as a function of luminosity and of the rotational phase of the neutron star are observed in many accreting pulsars. Aims: We explore X-ray spectral and timing properties of the Be/X-ray binary GX 304-1 during an outburst episode. Specifically, we investigate the behavior of the cyclotron resonant scattering feature, the continuum spectral parameters, the pulse period, and the energy- and luminosity-resolved pulse profiles. We combine the luminosity-resolved spectral and timing analysis to probe the accretion geometry and the beaming patterns of the rotating neutron star. Methods: We analyze the INTEGRAL data from the two JEM-X modules, ISGRI and SPI, covering the January-February 2012 outburst, divided in six observations. We obtain pulse profiles in two energy bands, phase-averaged and phase-resolved spectra for each observation. Results: We confirm the positive luminosity-dependence of the cyclotron line energy in GX 304-1, and report a dependence of the photon index on luminosity. Using a pulse-phase connection technique, we find a pulse period solution valid for the entire outburst. Our pulse-phase resolved analysis shows, that the centroid energy of the cyclotron line is varying only slightly with pulse phase, while other spectral parameters show more pronounced variations. Our results are consistent with a scenario in which, as the pulsar rotates, we are exploring only a small portion of its beam pattern.Comment: 12 pages, 12 figures, Accepted for publication in A&

Is the Completion of EU Single Market Hindered by VAT Evasion?

The planned movement to the origin principle with the cross-border pre-tax system on a full-scale would lead, ceteris paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses and higher VAT rates would be significantly better off. For this reason, a clearing mechanism is necessary to rectify this type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further encouraged firms’ and households’ evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study quantifies the annual amount of hypothetical VAT revenues for the individual countries on the basis of the national accounts data. The relation between the calculated hypothetical and the (current) collected revenues in a fiscal year largely determines the extent of VAT evasion of a country when the time-lag problem between the creation of tax liability and the VAT collection in cash terms can be adjusted. The macroeconomic clearing is supposed to take place based on the share of hypothetical revenues of the member countries. Consequently, such a system seriously suffers from the adverse incentives for the individual nations since countries with a lower evasion ratio than the weighted average of all EU countries would lose the VAT revenues, whereas those with a higher evasion ratio would gain.VAT evasion, EU single market, origin and destination principle, hypothetical VAT revenues macroeconomic clearing national accounts

Regional Technolgy Policy and Factors Shaping Local Innovation Networks in Small German Cities

Local innovation networks have been considered to be particularly important to innovation and technological change and to the growth prospects of regions and cities in Germany. Accordingly, innovation is a process that results from various (economic and social) interactions of different institutions located in a given region. Consequently, when analysing the local (or regional) innovation system, one should not only investigate the (horizontal and vertical) relations among firms but also the contacts with universities and other research institutions. Furthermore, the role of government agencies and interest groups that provide financial support as well as commercial and technical information should also be taken into account in the context of the regional innovation system. However, the review of relevant theoretical and empirical investigations related to the German experience shows that such innovation and R&D cooperation networks appear to be less significant than expected. In particular those high-tech firms in small-sized German cities have a direct access to the international innovation network, which quite often has made a more crucial contribution to their business performances than the regional and national ones have done. In general various regional technology policy measures adopted in German states (provision of research infrastructure, establishment of technology centres, innovative SME support programmes, etc.) have been more successful in already economically better-off large cities but failed to establish a significant intra-technological cooperation among partners in the rather less-developed areas which lack sufficient know-how, a socio-cultural and institutional infrastructure and a certain degree of entrepreneurial tradition. Apat from offering a critical review of relevant theoretical and empirical research, this study introduces the present regional technology and R&D promotion policies in German states and examines the distinctive characteristics of the local innovation system, emphasising the experiences of two small cities, Landshut and Bochum.

Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for Eastern European EU Candidates

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their opinion, duty free trade not only contributed to the reduction of travel fare within the EU but could also be characterised as a supplement to the normal retail trade for some products. Such ‘old’ ideas are increasingly popular in some Eastern European EU candidates where they are preparing for the introduction of the Single Market and EU membership in the near future. This study primarily shows that the arguments mentioned above were neither significant enough nor conclusive to maintain the intra-EU duty free shopping. Furthermore, the abolition of such tax free sales was approved in the EU in order to ensure the allocation efficiency of the VAT and excise tax system within a single market. Several arguments against the intra-EU tax free shop-ping examined in the study provide some helpful policy orientations for EU membership candidates.

The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later

Umsatzsteuer, Steuerstraftat, Steuersystem, Sales tax, Tax system

Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for Eastern European EU Candidates

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their opinion, the duty free trade not only contributed to the reduction of the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such ‘old’ ideas are increasingly gaining popularity in some Eastern European EU candidates in the context of the preparation process for the introduction of the Single Market and the EU membership in the near future. This study primarily shows that the arguments mentioned above were neither significant enough nor conclusive to maintain the intra-EU duty free shopping. Furthermore, the abolition of such tax free sales was approved in the EU in order to ensure the allocation efficiency of the VAT and excise tax system within a single market. Several arguments against the intra-EU tax free shopping examined in the study provide some helpful policy orientations for EU membership candidates.duty free shopping, EU single market, value added and excise tax harmonisation, eastern european candidates

Inhibition of geranylgeranyl diphosphate synthesis in in vitro systems

The incorporation of [14C]mevalonate and [14C]isopentenyl diphosphate into geranylgeranyl diphosphate was investigated in in vitro systems from Cucurbita pepo (pumpkin) endosperm and from Avena sativa etioplasts. Mevalonate incorporation was effectively inhibited in the pumpkin system by geranylgeranyl diphosphate and geranylgeranyl monophosphate but less effectively by phytyl diphosphate or inorganic diphosphate. Membrane lipids, geranyllinalool, or lecithin enhanced mevalonate incorporation in the Cucurbita system. Incorporation of isopentenyl diphosphate was also enhanced by lecithin and inhibited by geranylgeranyl diphosphate in the Cucurbita system. No lipid enhancement was found in the Avena system; inhibition by GGPP required a much higher GGPP concentration than in the Cucurbita system

Bestätigung des leichten Absinkens der Mehrwertsteuerausfallquote im Jahr 2005

Das ifo Institut verfolgt seit geraumer Zeit intensiv die Aufkommensentwicklung der Steuern vom Umsatz. Diese schien über Jahre hinweg nicht besonders problematisch zu sein. Im Jahre 2001 brach das Aufkommen jedoch völlig überraschend ein und blieb auch in den Folgejahren mehr oder weniger von der wirtschaftlichen Entwicklung abgekoppelt. Dadurch stieg die vom ifo Institut quantifizierte Mehrwertsteuerausfallquote in 2001 sprunghaft an und pendelte sich in den folgenden Jahren auf einem deutlich höheren Niveau ein. Anfang 2005 konnte erstmals seit längerem auf der Basis der geschätzten wirtschaftlichen Eckwerte ein gewisses Absinken der Quote für das laufende Jahr festgestellt werden. Dieser sich im Frühjahr andeutende Rückgang scheint sich nun im letzten Quartal 2005 anhand der jetzt vorliegenden statistischen Daten bzw. der erforderlichen Resteschätzungen zu bestätigen.Umsatzsteuer, Steuerkriminalität, Deutschland

Leichtes Absinken der Mehrwertsteuerhinterziehungsquote im Jahr 2005

Seit im Jahr 2001 das Aufkommen der Steuern vom Umsatz überraschend eingebrochen ist und sich auch in den Folgejahren ohne einen auf den ersten Blick ersichtlichen Grund mehr oder weniger von der wirtschaftlichen Entwicklung abgekoppelt hat, verfolgt das ifo Institut intensiv die Entwicklung der Mehrwertsteuerhinterziehungsquote. Diese ermittelt sich gemäß dem ifo-Ansatz im Wesentlichen durch einen Vergleich des tatsächlichen Aufkommens mit dem theoretischen Aufkommen. Die aktuellen ifo-Quantifizierungen ergeben, dass seit dem Jahr 2001 kein weiterer wesentlicher Anstieg der Quote stattfand, vielmehr verharrte sie recht konstant um den Wert von 10%. Für das Jahr 2005 ist nun zum ersten Mal seit Jahren eine leichte »Besserung« festzustellen. Der zum gegenwärtigen Zeitpunkt prognostizierte Wert der Hinterziehungsquote sinkt auf 91/2% ab. Dies könnte darauf deuten, dass die vom Gesetzgeber in den letzten Jahren ergriffenen Maßnahmen nun doch mit einiger Zeitverzögerung in gewissem Maße wirken und somit wenigstens dazu beitragen, das Mehrwertsteueraufkommen zu stabilisieren bzw. die extreme Abkopplung von der wirtschaftlichen Entwicklung zu beenden.Umsatzsteuer, Steuerstraftat, Deutschland

Does higher education help immigrants find a job? : A survival analysis

"We analyse the role that education signals play in the transition rates from unemployment to finding a job. We compare the results for Ethnic Germans with those for foreigners from the same origin countries and Native Germans. In the first case, the two have the same labour market access but different migration backgrounds. In the second case, the migration background is similar, but labour market access is not. We find that Ethnic Germans fare better than foreigners because more of them are able to accredit their foreign degrees and hence can apply for a job as a medium- or high-skilled individual which both have faster transition rates than the low-skilled. However, both foreigners and Ethnic Germans with accredited degrees have similar transition rates. Finally, if education signals are acquired in Germany, the differences between all three groups vanish more or less completely." (Author's abstract, IAB-Doku) ((en))Aussiedler, berufliche Reintegration, Migranten, Deutscher, Arbeitsmarktchancen, Aussiedlerpolitik, Bildungsabschluss - Anerkennung, Integrierte Erwerbsbiografien