Attitudes, Incentives and Tax Compliance

Our study examines whether combining experimental economics and economics psychology techniques can provide a better understanding of individuals’ tax compliance decisions in the laboratory. We find that considering individuals’ attitudinal, personality and intention measures in addition to economic based variables provides a richer understanding of individuals’ actual tax compliance decisions in the laboratory in the face of monetary incentives. We also find that hypothetical and actual compliance decisions in the laboratory are significantly different from each other. Specifically, we find that actual (hypothetical) compliance decisions are significantly influenced by their moral reasoning (anti-establishment) views. Finally, we find that individuals’ actual compliance decisions in the laboratory correlate more significantly with their admission of prior evasion than either their hypothetical compliance decisions or their responses to case scenarios. The latter result, coupled with the lack of appropriate field data on tax compliance, indicates that actual compliance decisions in the laboratory in the face of monetary incentives and with the use of tax terms in the instructions may be an ideal method of obtaining data on individuals’ tax compliance.

Optimization of EDM process parameters for Al-SiC reinforced metal matrix composite

Volume 8 Issue 2 (February 201

Performance analysis of wells turbine blades using the entropy generation minimization method

Wells turbine concept depends on utilizing the oscillating air column generated over marine waves to drive a turbine. As a matter of fact, previous researches on the performance analysis of such turbine were based on the first law of thermodynamics only. Nonetheless, the actual useful energy loss cannot be completely justified by the first law because it does not distinguish between the quantity and the quality of energy. Therefore, the present work investigates the second law efficiency and entropy generation characteristics around different blades that are used in Wells turbine under oscillating flow conditions. The work is performed by using time-dependent CFD models of different NACA airfoils under sinusoidal flow boundary conditions. Numerical investigations are carried out for the incompressible viscous flow around the blades to obtain the entropy generation due to viscous dissipation. It is found that the value of second law efficiency of the NACA0015 airfoil blade is higher by approximately 1.5% than the second law efficiency of the NACA0012, NACA0020 and NACA0021 airfoils. Furthermore, it is found that the angle of attack radically affects the second law efficiency and such effect is quantified for NACA0015 for angle of attack ranging from -15° to 25°

An extremely low-noise heralded single-photon source: a breakthrough for quantum technologies

Low noise single-photon sources are a critical element for quantum technologies. We present a heralded single-photon source with an extremely low level of residual background photons, by implementing low-jitter detectors and electronics and a fast custom-made pulse generator controlling an optical shutter (a LiNbO3 waveguide optical switch) on the output of the source. This source has a second-order autocorrelation g^{(2)}(0)=0.005(7), and an "Output Noise Factor" (defined as the ratio of the number of noise photons to total photons at the source output channel) of 0.25(1)%. These are the best performance characteristics reported to date

Iron Deposition following Chronic Myocardial Infarction as a Substrate for Cardiac Electrical Anomalies: Initial Findings in a Canine Model

Purpose: Iron deposition has been shown to occur following myocardial infarction (MI). We investigated whether such focal iron deposition within chronic MI lead to electrical anomalies. Methods: Two groups of dogs (ex-vivo (n = 12) and in-vivo (n = 10)) were studied at 16 weeks post MI. Hearts of animals from ex-vivo group were explanted and sectioned into infarcted and non-infarcted segments. Impedance spectroscopy was used to derive electrical permittivity () and conductivity (). Mass spectrometry was used to classify and characterize tissue sections with (IRON+) and without (IRON-) iron. Animals from in-vivo group underwent cardiac magnetic resonance imaging (CMR) for estimation of scar volume (late-gadolinium enhancement, LGE) and iron deposition (T2*) relative to left-ventricular volume. 24-hour electrocardiogram recordings were obtained and used to examine Heart Rate (HR), QT interval (QT), QT corrected for HR (QTc) and QTc dispersion (QTcd). In a fraction of these animals (n = 5), ultra-high resolution electroanatomical mapping (EAM) was performed, co-registered with LGE and T2* CMR and were used to characterize the spatial locations of isolated late potentials (ILPs). Results: Compared to IRON- sections, IRON+ sections had higher, but no difference in. A linear relationship was found between iron content and (p1.5%)) with similar scar volumes (7.28%±1.02% (Iron (1.5%)), p = 0.51) but markedly different iron volumes (1.12%±0.64% (Iron (1.5%)), p = 0.02), QT and QTc were elevated and QTcd was decreased in the group with the higher iron volume during the day, night and 24-hour period (p<0.05). EAMs co-registered with CMR images showed a greater tendency for ILPs to emerge from scar regions with iron versus without iron. Conclusion: The electrical behavior of infarcted hearts with iron appears to be different from those without iron. Iron within infarcted zones may evolve as an arrhythmogenic substrate in the post MI period

Improved fisheries productivity and management in tropical reservoirs

“Improved fisheries productivity and management in tropical reservoirs” The objective of the project was to contribute to the current research on reservoirs enhancement fisheries in tropical countries through the implementation of a series of action-research activities implemented in two small reservoirs in the Indo-Gangetic basin in India, and two very large reservoirs in Africa, the Lake Nasser (Egypt), and the Volta Lake (Ghana). Socio-institutional analyses were also conducted in these reservoirs to improve our knowledge regarding some of the main social processes that influence reservoir productivity. Overall the results of the project stress that while the natural biophysical constraints of the reservoirs are important in defining the ecological production processes, it is the socio-economic settings characterizing the community/societies around the reservoirs that eventually shape the human production enhancement possibilities

Sequencing, Analysis, and Annotation of Expressed Sequence Tags for Camelus dromedarius

Despite its economical, cultural, and biological importance, there has not been a large scale sequencing project to date for Camelus dromedarius. With the goal of sequencing complete DNA of the organism, we first established and sequenced camel EST libraries, generating 70,272 reads. Following trimming, chimera check, repeat masking, cluster and assembly, we obtained 23,602 putative gene sequences, out of which over 4,500 potentially novel or fast evolving gene sequences do not carry any homology to other available genomes. Functional annotation of sequences with similarities in nucleotide and protein databases has been obtained using Gene Ontology classification. Comparison to available full length cDNA sequences and Open Reading Frame (ORF) analysis of camel sequences that exhibit homology to known genes show more than 80% of the contigs with an ORF>300 bp and ~40% hits extending to the start codons of full length cDNAs suggesting successful characterization of camel genes. Similarity analyses are done separately for different organisms including human, mouse, bovine, and rat. Accompanying web portal, CAGBASE (http://camel.kacst.edu.sa/), hosts a relational database containing annotated EST sequences and analysis tools with possibility to add sequences from public domain. We anticipate our results to provide a home base for genomic studies of camel and other comparative studies enabling a starting point for whole genome sequencing of the organism

Some Findings Concerning Requirements in Agile Methodologies

gile methods have appeared as an attractive alternative to conventional methodologies. These methods try to reduce the time to market and, indirectly, the cost of the product through flexible development and deep customer involvement. The processes related to requirements have been extensively studied in literature, in most cases in the frame of conventional methods. However, conclusions of conventional methodologies could not be necessarily valid for Agile; in some issues, conventional and Agile processes are radically different. As recent surveys report, inadequate project requirements is one of the most conflictive issues in agile approaches and better understanding about this is needed. This paper describes some findings concerning requirements activities in a project developed under an agile methodology. The project intended to evolve an existing product and, therefore, some background information was available. The major difficulties encountered were related to non-functional needs and management of requirements dependencies