BEPS Policy Failure—The Case of EU Country-By-Country Reporting1

The tax gap between taxes that are “actually” paid and taxes that “ought” to have been paid by multinational corporate entities has become an area of huge public policy concern in the recent decades. This study reviews the impact of new legislation to reveal the tax gap created by the EU banks and financial institutions passed in 2013 and in particular of the quality of the resulting country-by-country reporting (CBCR) requirement for banks. Although resulting tax gap estimates are noted, they suffer due to significant problems in the published data; much of it is due to the quality of the regulation requiring its publication and implementation. The findings reveal a lack of understanding of the technical and structural weaknesses of accounting in a transnational context in the design of this regulation. CBCR is destined to fail in achieving its regulatory objectives in this context unless necessary reform of the regulation is undertaken

Hidden Order in URu2Si2URu_2Si_2

We review current attempts to characterize the underlying nature of the hidden order in $URu_2Si_2$. A wide variety of experiments point to the existence of two order parameters: a large primary order parameter of unknown character which co-exists with secondary antiferromagnetic order. Current theories can be divided into two groups determined by whether or not the primary order parameter breaks time-reversal symmetry. We propose a series of experiments designed to test the time-reversal nature of the underlying primary order in $URu_2Si_2$ and to characterize its local single-ion physics

Thermodynamics of Vortices in the Plane

The thermodynamics of vortices in the critically coupled abelian Higgs model, defined on the plane, are investigated by placing $N$ vortices in a region of the plane with periodic boundary conditions: a torus. It is noted that the moduli space for $N$ vortices, which is the same as that of $N$ indistinguishable points on a torus, fibrates into a $CP_{N-1}$ bundle over the Jacobi manifold of the torus. The volume of the moduli space is a product of the area of the base of this bundle and the volume of the fibre. These two values are determined by considering two 2-surfaces in the bundle corresponding to a rigid motion of a vortex configuration, and a motion around a fixed centre of mass. The partition function for the vortices is proportional to the volume of the moduli space, and the equation of state for the vortices is $P(A-4\pi N)=NT$ in the thermodynamic limit, where $P$ is the pressure, $A$ the area of the region of the plane occupied by the vortices, and $T$ the temperature. There is no phase transition.Comment: 17 pages, DAMTP 93-3

Strategic Analyses of the National River Linking Project (NRLP) of India, Series 1. India’s water future: scenarios and issues

River basinsEnvironmental flowsDevelopment projectsWater requirementsIrrigated farmingWater demandFood demandGroundwater irrigationIrrigation efficiencyWater harvestingSupplemental irrigationWater productivityWater conservationDrip irrigationSprinkler irrigationRainfed farmingAgricultural policy

Expanding the use of real-time electromagnetic tracking in radiation oncology.

In the past 10 years, techniques to improve radiotherapy delivery, such as intensity-modulated radiation therapy (IMRT), image-guided radiation therapy (IGRT) for both inter- and intrafraction tumor localization, and hypofractionated delivery techniques such as stereotactic body radiation therapy (SBRT), have evolved tremendously. This review article focuses on only one part of that evolution, electromagnetic tracking in radiation therapy. Electromagnetic tracking is still a growing technology in radiation oncology and, as such, the clinical applications are limited, the expense is high, and the reimbursement is insufficient to cover these costs. At the same time, current experience with electromagnetic tracking applied to various clinical tumor sites indicates that the potential benefits of electromagnetic tracking could be significant for patients receiving radiation therapy. Daily use of these tracking systems is minimally invasive and delivers no additional ionizing radiation to the patient, and these systems can provide explicit tumor motion data. Although there are a number of technical and fiscal issues that need to be addressed, electromagnetic tracking systems are expected to play a continued role in improving the precision of radiation delivery

Material Management: A Sustainable Way to Reduce the Wastage

In today’s world construction work are going at unexpected speed in all area like building, bridge, high-rise and so on. As we know there are two side of coin same way there are some disadvantage of this speedy construction which leads towards a wastage, like Material, Money, Time, and so on. One of the most important part of wastage is due to Improper Material Management. If we not prepare good management technic of material management than it convert in to wastage. It shall be very hard to manage wastage rather than managing the material. So if we want to manage the waste we need to manage the material in Proper Way. For that first of all we need to find out the importance of Phases of Material Management and Crucial Factors which affects the material management

Ultrafast Magnetization Dynamics in Diluted Magnetic Semiconductors

We present a dynamical model that successfully explains the observed time evolution of the magnetization in diluted magnetic semiconductor quantum wells after weak laser excitation. Based on the pseudo-fermion formalism and a second order many-particle expansion of the exact p-d exchange interaction, our approach goes beyond the usual mean-field approximation. It includes both the sub-picosecond demagnetization dynamics and the slower relaxation processes which restore the initial ferromagnetic order in a nanosecond time scale. In agreement with experimental results, our numerical simulations show that, depending on the value of the initial lattice temperature, a subsequent enhancement of the total magnetization may be observed within a time scale of few hundreds of picoseconds.Comment: Submitted to PR

Asymmetric MAP decoding for perpendicular magnetic recording

This paper presents the application of a new MAP algorithm to perpendicular recording in the presence of jitter noise