Characteristic p approaches to the Jacobian Conjecture

We present several versions of the Jacobian Conjecture in positive characteristic each of which if true would imply the Jacobian conjecture in characteristic 0. We test these characteristic p versions of the conjecture against several families of Jacobian pairs in characteristic p. Based on the results we propose a characteristic p approach to solving the Jacobian Conjecture in characteristic 0.Comment: 23 page

A new algorithm for computing class groups of Zariski surfaces

This is the publisher's version, also available electronically from http://link.springer.com/article/10.1007%2Fs40065-013-0070-

Development and Pedagogical Applications of an Audio-Textual English-Spanish Parallel Literary Corpus for the Study of English Phonology

The field of Data-Driven Learning (DDL) an approach to second language learning in which the student interacts directly with corpus data has made much progress in only the matter of a few decades. However, there are still certain frontiers that have thus far remained underexplored, mostly the result of limited technological capabilities for a good portion of the fields existence. Until now, DDL has mainly centered on text corpora, leaving aside such aspects of language learning as oral comprehension and speech production. This doctoral dissertation presents the LITTERA corpus, and examines in depth how this English-Spanish parallel literary speech corpus can be applied to language learning within the framework of DDL. The dissertation begins with a general overview of the current state of DDL, followed by a detailed description of the creation and design of the LITTERA crorpus. Then a series of potential pedagogical exercises are presented, aimed at showing how LITTERA can be applied to the learning of English phonology by Spanish-speaking students. The exercises set out to examine how the different features of English prosodyco-articulatory phenomena such as linking, blending, assimilation, elision, resyllabfication, palatization, as well as vowel reductioncan be studied in the data to improve students oral comprehension and speech production. Furthermore, possible DDL question prompts are proposed to explore the different features in the classroom

The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base

The amount of taxes paid by multinational enterprises (MNEs) in host and home countries continues to make headline news. Corporate tax regimes, particularly those in many OECD countries, have never been more complex and the competition to attract and retain foreign direct investment (FDI) has perhaps never been so great. All of these political, legal, economic and competitive realities face countries at a time when they need additional budget revenues. At the June 2012 G-20 Summit in Los Cabos, leaders identified base erosion and profit shifting as key fiscal issue to be addressed. Many are expecting this to translate into a new approach to applying existing international tax standards, an increased pressure to eliminate "corporate tax breaks", enact tougher anti-abuse provisions, and less tolerance of aggressive tax planning. There has been an increased critical focus on transfer pricing, corporate restructuring and double tax treaties. Some have suggested that double tax treaties are eroding the domestic tax bases of developing countries, while others conclude that double tax treaties promote development and FDI and thereby expand the tax base. Dividing up a "revenue pie" has never been easy and the implementation of international tax rules to transparently and predictably allocate revenue to avoid double taxation and double non taxation has never been more adversarial between taxpayers and tax authorities and between tax jurisdictions. It was for these reasons that the Global Tax Policy Center of the Institute for Austrian and International Tax Law (Vienna University of Economics and Business) and the International Tax and Investment Center (ITIC) decided to undertake this study. The objective of our study was to look at the development impact of double taxation treaties and, more broadly, how tax policy can help generate economic growth and prosperity. Legally domestic tax laws are normally subordinate to international double taxation treaties, but in reality a double tax treaty only serves a country as well as its domestic tax regime. We've concluded that the problems affecting developing countries lie not with double tax treaties but rather in weak domestic tax legislation. Our study reviews empirical data from 20 developing countries, including LDCs, middle-to-high income developing countries, resource-rich countries, and BRIICS[1] countries. We hope that the empirical analysis and the conclusions that can be drawn from it can help guide policymakers to refocus their policy objectives to boost capital formation, expanding exports, and protect their domestic tax bases. We believe that a country with strong domestic tax legislation can advance their pursuit of the Millennium Development Goals by affectively utilizing double tax treaties and the related international tax rules to more transparently share and grow their tax base. (authors' abstract)Series: WU International Taxation Research Paper Serie

An Exploratory Study Investigating the Quality of Life in Parents of Children with Disabilities

The purpose of the study is to investigate caregivers\u27 of children with disabilities perceptions related to their quality of life through engagement in meaningful occupations. Researchers hope that data from this study will contribute to the growing body of literature on caregivers of children with disabilities. Quality of life is an outcome measure that occupational therapists utilize in their practice. Throughout the course of the study data was collected through the use of a semi structured interview tool. Researchers developed this tool to allow participants to openly express their thoughts, emotions, and experiences related to having a child with a disability. Results of the study indicated that there is a broad impact of having a child with a disability. Participants rated their quality of life high, and expressed the added love and enjoyment that their children bring into their lives. Data from the current study is targeted at developing a more comprehensive view of the quality of life of caregivers of children with disabilities. This data may assist occupational therapists in developing a greater understanding of the quality of life needs related to this population. Ultimately, researchers intend for this data to be utilized by therapists who work with this population to better provide holistic, family- centered care