A survey of tax compliance costs of Flemish SMEs: magnitude and determinants

This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs exceeding over 7% of gross added value are relatively high. Value-added tax, labor taxes, and corporate taxes are the main components of tax compliance costs. In addition, our evidence confirms the regressivity hypothesis, according to which smaller companies face relatively higher compliance costs. Furthermore, industry, age, and the proportion of blue-collar workers prove to be determining factors of relative compliance costs. Our study concludes by formulating a number of policy recommendations that might contribute to lower compliance costs

Molecular aspects of rubberlike elasticity :: a comparison of two different network systems/

The glass transition temperature, the equilibrium modulus, the relaxation behavior in the glass transition region, and the swelling behavior in mixed solvents of two structurally different model network systems, the PPG-DRF system and the PIP-HDI system, were studied. These materials are important since they mimic the behavior of the theoretically described perfect networks closely. A range in material properties was induced by introducing stoichiometric imbalances and different molecular weights of the network components in the system. Several theories for each aspect of the properties of these two systems were tested against the experiment. It can be concluded that the PPG-DRF system behaves as a copolymer, following from the glass transition temperature and relaxation, and the swelling behavior. The end group contribution was important for the glass transition temperature. The PIP-HDI system does not behave as a copolymer. The Constrained Chain model was applicable to the equilibrium modulus data for both systems. The trapped entanglement contribution was not explicitly relevant. The swelling in mixed solvents could only be explained when azeotropic behavior of the solvent mixture is assumed

Simultaneous surface acoustic wave and surface plasmon resonance measurements: electrodeposition and biological interactions monitoring

We present results from an instrument combining surface acoustic wave (SAW) propagation and surface plasmon resonance (SPR) measurements. The objective is to use two independent methods, the former based on adsorbed mass change measurements and the latter on surface dielectric properties variations, to identify physical properties of protein layers, and more specifically their water content. We display mass sensitivity calibration curves using electrodeposition of copper leading to a sensitivity in liquid of 150$\pm15$ $cm^2/g$ for the Love mode device used here, and the application to monitoring biological processes. The extraction of protein layer thickness and protein to water content ratio is also presented for S-layer proteins under investigation. We obtain respectively 4.7$\pm$0.7 nm and 75$\pm$15%.Comment: 13 pages, 4 figure

LRP1 Has a Predominant Role in Production over Clearance of Aβ in a Mouse Model of Alzheimer's Disease.

The low-density lipoprotein receptor-related protein-1 (LRP1) has a dual role in the metabolism of the amyloid precursor protein (APP). In cellular models, LRP1 enhances amyloid-β (Aβ) generation via APP internalization and thus its amyloidogenic processing. However, conditional knock-out studies in mice define LRP1 as an important mediator for the clearance of extracellular Aβ from brain via cellular degradation or transcytosis across the blood-brain barrier (BBB). In order to analyze the net effect of LRP1 on production and clearance of Aβ in vivo, we crossed mice with impaired LRP1 function with a mouse model of Alzheimer's disease (AD). Analysis of Aβ metabolism showed that, despite reduced Aβ clearance due to LRP1 inactivation in vivo, less Aβ was found in cerebrospinal fluid (CSF) and brain interstitial fluid (ISF). Further analysis of APP metabolism revealed that impairment of LRP1 in vivo shifted APP processing from the Aβ-generating amyloidogenic cleavage by beta-secretase to the non-amyloidogenic processing by alpha-secretase as shown by a decrease in extracellular Aβ and an increase of soluble APP-α (sAPP-α). This shift in APP processing resulted in overall lower Aβ levels and a reduction in plaque burden. Here, we present for the first time clear in vivo evidence that global impairment of LRP1's endocytosis function favors non-amyloidogenic processing of APP due to its reduced internalization and subsequently, reduced amyloidogenic processing. By inactivation of LRP1, the inhibitory effect on Aβ generation overrules the simultaneous impaired Aβ clearance, resulting in less extracellular Aβ and reduced plaque deposition in a mouse model of AD

Photocatalytic Performance of Undoped and Al-Doped ZnO Nanoparticles in the Degradation of Rhodamine B under UV-Visible Light:The Role of Defects and Morphology

Quasi-spherical undoped ZnO and Al-doped ZnO nanoparticles with different aluminum content, ranging from 0.5 to 5 at% of Al with respect to Zn, were synthesized. These nanoparticles were evaluated as photocatalysts in the photodegradation of the Rhodamine B (RhB) dye aqueous solution under UV-visible light irradiation. The undoped ZnO nanopowder annealed at 400 °C resulted in the highest degradation efficiency of ca. 81% after 4 h under green light irradiation (525 nm), in the presence of 5 mg of catalyst. The samples were characterized using ICP-OES, PXRD, TEM, FT-IR, 27Al-MAS NMR, UV-Vis and steady-state PL. The effect of Al-doping on the phase structure, shape and particle size was also investigated. Additional information arose from the annealed nanomaterials under dynamic N2 at different temperatures (400 and 550 °C). The position of aluminum in the ZnO lattice was identified by means of 27Al-MAS NMR. FT-IR gave further information about the type of tetrahedral sites occupied by aluminum. Photoluminescence showed that the insertion of dopant increases the oxygen vacancies reducing the peroxide-like species responsible for photocatalysis. The annealing temperature helps increase the number of red-emitting centers up to 400 °C, while at 550 °C, the photocatalytic performance drops due to the aggregation tendency