European Tax Survey

In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs Union Directorate-General launched a European Tax Survey. Seven hundred companies active in the EU participated in the Survey providing information on a large number of tax compliance related issues. Company responses included quantitative estimates of their compliance costs and opinions on a number of issues related to tax systemsEuropean Union, Taxation, Compliance costs

The SUMER Data in the SOHO Archive

We have released an archive of all observational data of the VUV spectrometer Solar Ultraviolet Measurements of Emitted Radiation (SUMER) on SOHO that has been acquired until now. The operational phase started with 'first light' observations on 27 January 1996 and will end in 2014. Future data will be added to the archive when they become available. The archive consists of a set of raw data (Level 0) and a set of data that are processed and calibrated to the best knowledge we have today (Level 1). This communication describes step by step the data acquisition and processing that has been applied in an automated manner to build the archive. It summarizes the expertise and insights into the scientific use of SUMER spectra that has accumulated over the years. It also indicates possibilities for further enhancement of the data quality. With this article we intend to convey our own understanding of the instrument performance to the scientific community and to introduce the new, standard-FITS-format database.Comment: 38 pages, 9 figures, accepted for publication by Solar Physic

Generation and Detection of Spin Currents in Semiconductor Nanostructures with Strong Spin-Orbit Interaction

Storing, transmitting, and manipulating information using the electron spin resides at the heart of spintronics. Fundamental for future spintronics applications is the ability to control spin currents in solid state systems. Among the different platforms proposed so far, semiconductors with strong spin-orbit interaction are especially attractive as they promise fast and scalable spin control with all-electrical protocols. Here we demonstrate both the generation and measurement of pure spin currents in semiconductor nanostructures. Generation is purely electrical and mediated by the spin dynamics in materials with a strong spin-orbit field. Measurement is accomplished using a spin-to-charge conversion technique, based on the magnetic field symmetry of easily measurable electrical quantities. Calibrating the spin-to-charge conversion via the conductance of a quantum point contact, we quantitatively measure the mesoscopic spin Hall effect in a multiterminal GaAs dot. We report spin currents of 174 pA, corresponding to a spin Hall angle of 34%

Optimality of entropic uncertainty relations

The entropic uncertainty relation proven by Maassen and Uffink for arbitrary pairs of two observables is known to be non-optimal. Here, we call an uncertainty relation optimal, if the lower bound can be attained for any value of either of the corresponding uncertainties. In this work we establish optimal uncertainty relations by characterising the optimal lower bound in scenarios similar to the Maassen-Uffink type. We disprove a conjecture by Englert et al. and generalise various previous results. However, we are still far from a complete understanding and, based on numerical investigation and analytical results in small dimension, we present a number of conjectures.Comment: 24 pages, 10 figure

Consensus report: E. coli O104:H4 (HUSEC041) and the potential threat to European water supplies.

Among the 3rd Seminar for PhD students working on Water and Health which was held in Cannes on 27–29 June 2011, experts from a number of universities and research institutes took the opportunity to discuss the emergence of Escherichia coli O104:H4 in Europe. Especially, possible threats for European water suppliers were considered. The consensus is summarized in this report. The main conclusion was that E. coli O104:H4 would not pose a substantial risk to well managed water supplies, especially where regular monitoring of indicator E. coli is negative. However, this may not apply for small and very small water systems which are quite common in Europe. New strategies like the Water Safety Plan approach are needed to protect also small scale drinking water systems and private wells in Europe. Water used in the processing of foods likely to be eaten raw, especially sprouts, should be of drinking water quality

Extended mean field study of complex φ4-theory at finite density and temperature

We review the extended mean field theory (EMFT) approximation and apply it to complex, scalar φ4 theory on the lattice. We study the critical properties of the Bose condensation driven by a nonzero chemical potential μ at both zero and nonzero temperature and determine the (T,μ) phase diagram. The results are in very good agreement with recent Monte Carlo data for all parameter values considered. EMFT can be formulated directly in the thermodynamic limit which allows us to study lattice spacings for which Monte Carlo studies are not feasible with present techniques. We find that the EMFT approximation accurately reproduces many known phenomena of the exact solution, like the “Silver Blaze” behavior at zero temperature and dimensional reduction at finite temperature

Towards a Solution for the Ca II Triplet Puzzle : Results from Dwarf Elliptical Galaxies

We present new estimates of ages and metallicities, based on FORS/VLT optical (4400-5500A) spectroscopy, of 16 dwarf elliptical galaxies (dE's) in the Fornax Cluster and in Southern Groups. These dE's are more metal-rich and younger than previous estimates based on narrow-band photometry and low-resolution spectroscopy. For our sample we find a mean metallicity [Z/H] = -0.33 dex and mean age 3.5 Gyr, consistent with similar samples of dE's in other environments (Local Group, Virgo). Three dE's in our sample show emission lines and very young ages. This suggests that some dE's formed stars until a very recent epoch and were self-enriched by a long star formation history. Previous observations of large near-infrared (~8500A) Ca II absorption strengths in these dE's are in good agreement with the new metallicity estimates, solving part of the so-called Calcium puzzle.Comment: ApJ Letters accepted, 5 pages emulateapj, 2 figure

Alkaloids from the Sponge Stylissa carteri Present Prospective Scaffolds for the Inhibition of Human Immunodeficiency Virus 1 (HIV-1).

The sponge Stylissa carteri is known to produce a number of secondary metabolites displaying anti-fouling, anti-inflammatory, and anti-cancer activity. However, the anti-viral potential of metabolites produced by S. carteri has not been extensively explored. In this study, an S. carteri extract was HPLC fractionated and a cell based assay was used to evaluate the effects of HPLC fractions on parameters of Human Immunodeficiency Virus (HIV-1) infection and cell viability. Candidate HIV-1 inhibitory fractions were then analyzed for the presence of potential HIV-1 inhibitory compounds by mass spectrometry, leading to the identification of three previously characterized compounds, i.e., debromohymenialdisine (DBH), hymenialdisine (HD), and oroidin. Commercially available purified versions of these molecules were re-tested to assess their antiviral potential in greater detail. Specifically, DBH and HD exhibit a 30%-40% inhibition of HIV-1 at 3.1 μM and 13 μM, respectively; however, both exhibited cytotoxicity. Conversely, oroidin displayed a 50% inhibition of viral replication at 50 μM with no associated toxicity. Additional experimentation using a biochemical assay revealed that oroidin inhibited the activity of the HIV-1 Reverse Transcriptase up to 90% at 25 μM. Taken together, the chemical search space was narrowed and previously isolated compounds with an unexplored anti-viral potential were found. Our results support exploration of marine natural products for anti-viral drug discovery

Stage-specific action of matrix metalloproteinases influences progressive hereditary kidney disease.

BackgroundGlomerular basement membrane (GBM), a key component of the blood-filtration apparatus in the in the kidney, is formed through assembly of type IV collagen with laminins, nidogen, and sulfated proteoglycans. Mutations or deletions involving alpha3(IV), alpha4(IV), or alpha5(IV) chains of type IV collagen in the GBM have been identified as the cause for Alport syndrome in humans, a progressive hereditary kidney disease associated with deafness. The pathological mechanisms by which such mutations lead to eventual kidney failure are not completely understood.Methods and findingsWe showed that increased susceptibility of defective human Alport GBM to proteolytic degradation is mediated by three different matrix metalloproteinases (MMPs)--MMP-2, MMP-3, and MMP-9--which influence the progression of renal dysfunction in alpha3(IV)-/- mice, a model for human Alport syndrome. Genetic ablation of either MMP-2 or MMP-9, or both MMP-2 and MMP-9, led to compensatory up-regulation of other MMPs in the kidney glomerulus. Pharmacological ablation of enzymatic activity associated with multiple GBM-degrading MMPs, before the onset of proteinuria or GBM structural defects in the alpha3(IV)-/- mice, led to significant attenuation in disease progression associated with delayed proteinuria and marked extension in survival. In contrast, inhibition of MMPs after induction of proteinuria led to acceleration of disease associated with extensive interstitial fibrosis and early death of alpha3(IV)-/- mice.ConclusionsThese results suggest that preserving GBM/extracellular matrix integrity before the onset of proteinuria leads to significant disease protection, but if this window of opportunity is lost, MMP-inhibition at the later stages of Alport disease leads to accelerated glomerular and interstitial fibrosis. Our findings identify a crucial dual role for MMPs in the progression of Alport disease in alpha3(IV)-/- mice, with an early pathogenic function and a later protective action. Hence, we propose possible use of MMP-inhibitors as disease-preventive drugs for patients with Alport syndrome with identified genetic defects, before the onset of proteinuria