Imaging Techniques for Relativistic Beams: Issues and Limitations

Characterizations of transverse profiles for low-power beams in the accelerators of the proposed linear colliders (ILC and CLIC) using imaging techniques are being evaluated. Assessments of the issues and limitations for imaging relativistic beams with intercepting scintillator or optical transition radiation screens are presented based on low-energy tests at the Fermilab A0 photoinjector and are planned for the Advanced Superconducting Test Accelerator at Fermilab.Comment: 8 pages, 11 Figures, LCWS1

Bernard Yarnton Mills 1920-2011

Bernie Mills is remembered globally as an influential pioneer in the evolving field of radio astronomy. His contributions with the 'Mills Cross' at the CSIRO Division of Radiophysics and later at the University of Sydney's School of Physics and the development of the Molonglo Observatory Synthesis Telescope (MOST) were widely recognised as astronomy evolved in the years 1948-1985 and radio astronomy changed the viewpoint of the astronomer as a host of new objects were discovered

EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be possible. Compared to national GAAP the advantage of IAS/IFRS as a starting point for tax accounting derives from the advantages of the creation of a common tax base in the EU. However, the adoption of IAS/IFRS has to be restricted to those standards that are convenient for tax purposes. In particular, this means that tax accounting still has to follow the realisation principle as a general principle; the IAS/IFRS ?fair value-accounting? therefore cannot be adopted for tax purposes. In this paper we present estimates for the consequences of IAS/IFRS-based tax accounting on the comparative effective tax burdens of companies in 13 countries (Austria, Belgium, the Czech Republic, France, Germany, Hungary, Ireland, Latvia, the Netherlands, Poland, Slovakia, the United Kingdom, and the USA). Therefore, certain provisions of IAS/IFRS were considered as a starting point for the tax base. The effective tax burdens are calculated on the basis of the European Tax Analyzer model which was enhanced for the purposes of this study. A further question arises as to what extent an exclusive harmonisation of the tax base will effectively reduce the current EU-wide differences of effective company tax burdens. It turns out that a common tax base cannot alleviate the current EU-wide differences of effective company tax burdens. A major finding of our study reveals that the effective tax burdens in all countries considered here (except Ireland) tend to increase slightly since the tax bases tend to become broader. This offers the possibility to member states to reduce the nominal tax rate leaving the overall effective tax burden unchanged. A tax policy of tax cut cum base broadening would not only tend to increase the attractiveness of the member states as a location for companies. At the same time, this would reduce dispersions of effective tax burdens across industries. Therefore, such a tax policy is in line of the long term Community goals to become more competitive in international terms. --International Company Taxation,Effective Tax Burden,Tax Accounting,International Accounting Standards

A mobile system for active otpical pollution monitoring

The remote monitoring of atmospheric pollutants can now be performed in several ways. Laser radar techniques have proven their ability to reveal the spatial distribution of different species or particles. Classical optical techniques can also be used, but yield the average concentration over a given path and hence no range resolution. One such technique is Differential Optical Absorption Spectroscopy, DOAS. Such schemes can be used to monitor paths that a preliminary lidar investigation has shown to be of interest. Having previously had access to a mobile lidar system, a new system has been completed. The construction builds on experience from using the other system and it is meant to be more of a mobile optical laboratory than just a lidar system. A complete system description is given along with some preliminary usage. Future uses are contemplated

Gas-correlation lidar

Basic principles for the extension of gas-correlation techniques to the lidar situation are discussed. Favorable signal-to-noise ratios and relaxed laser requirements characterize the technique. Preliminary experiments on atomic mercury are reported

The real cycle class map

The classical cycle class map for a smooth complex variety sends cycles in the Chow ring to cycles in the singular cohomology ring. We study two cycle class maps for smooth real varieties: the map from the I-cohomology ring to singular cohomology induced by the signature, and a new cycle class map defined on the Chow-Witt ring. For both maps, we establish basic compatibility results like compatibility with pullbacks, pushforwards and cup products. As a first application of these general results, we show that both cycle class maps are isomorphisms for cellular varieties