The Corporate Income Tax: international trends and options for fundamental reform

This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area. The second part discusses the role of the corporation tax, laying out guidelines for corporate tax reform and considering some alternatives to existing corporate income taxes. In discussing options for fundamental reform, two sets of concerns are addressed. The first represents the traditional aims of a tax on corporate income. Essentially the traditional aim has been to design a tax system which raises revenue as efficiently as possible - that is, which minimises distortions to the location and scale of investment, to the sources and uses of finance, and to the choice of legal form. These distortions have been the subject of study for many years, and many proposals for reform have been made. One of the most popular and enduring ideas has been to tax only economic rent: in a traditional framework such a tax would not be expected to have any effect on investment or financing decisions.There is also a second set of concerns. Part of this concern has also been the subject of study for many years - the relationship between the personal and corporate sectors, and in particular, the possibility of tax avoidance by shifting income between the two sectors.world economy, corporate income tax, corporation tax, corporate tax reform, alternatives, distortions, economic rent, tax avoidance, Devereux, Birch Sørensen

Mobile integrated conditional access system

This paper presents design of a novel security architecture integrating mobile and broadcasting technologies in the Pay-TV system. The security architecture proposed herein is a state-of-the-art solution to tackle well-known problems challenging current Pay-TV systems including but not limited to interoperability amongst service providers, relatively high cost of the service deployment, the security compromise, limited interactivity and bespoken services offered to subscribers. It also proposes the Follow-me service that enables subscribers to access their entitlements via an arbitrary set-top box

Security architectures in mobile integrated pay-TV

This paper presents the design and describes the advantage of the state-of-the-art Mobile Integrated Conditional Access System (MICAS) concerning interoperability, personalisation, security and operational costs in Pay-TV systems. The Message Handling Subsystem is proposed and outlined together with ‘Follow-Me’ service, which proposed herewith to extend mobility and personalisation concepts on Pay-TV service

Characteristics of rural settlement in the corn belt of the North American mid-west

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Synthesis of Biopolymer Materials Tailored for Biological Applications

Biopolymers are able to address a wide variety of medical concerns from chronic wounds to stem cell cultivation to antibacterial and antifouling applications. They are non-toxic, biodegradable, and biocompatible, making them ideal candidates for creating green materials for biological applications. In this thesis, we cover the synthesis of two novel materials from the biopolymers, chitosan and pectin. Chitosan is a biocompatible antibacterial polycation and pectin is an anti-inflammatory polyanion with a strong propensity for hydrogen-bonding. The two chitosan:pectin materials, particles and hydrogels, explore some of the structures that can be created by tuning the electrostatic interactions between chitosan and pectin. Chitosan can spontaneously form polyelectrolyte complexes when mixed with a polyanion in appropriate aqueous conditions. In the first study, chitosan:pectin nanoparticles were synthesized using an aqueous spontaneous ionic gelation method. A number of parameters, polymer concentration, addition order, mass ratio, and solution pH, were then explored and their effect on nanoparticle formation was determined. The synthesis of chitosan:pectin hydrogels have previously been limited by harsh acidic synthesis conditions, which restricted their use in biomedical applications. In the second study, a zero-acid hydrogel has been synthesized from a mixture of chitosan and pectin at biologically compatible conditions. We demonstrated that salt could be used to suppress long-range electrostatic interactions to generate a thermoreversible biopolymer hydrogel that has temperaturesensitive gelation. We then characterized the hydrogel system’s suitability for use as a wound dressing. iv An additional theme throughout this work includes using shear rheology as a powerful characterization tool to improve synthesized systems and collect important structural data for the creation of synthetic analogs. An electrospun emulsion system was tuned to maximize the amount of oil that could be spun into defect-free chitosan-based fibers. The Young’s modulus and complex viscosity of porcine bone marrow, porcine lung, porcine brain, and muscine brain were determined to enable the development of hydrogels that mimic these characteristics. We also explored the effects of using antifouling dopamine as a crosslinking agent for a poly(ethylene glycol) hydrogel system. Finally, with the goal of returning to green syntheses, we produced a simple selfassembling system for adding antibacterial activity to alkyd paints. Divalent metal naphthenates were used to catalyze oxidative crosslinking that form entrained metal nanoparticles as a byproduct. Overall, we have used a combination of rheology, knowledge of biopolymer interactions, and a desire to make syntheses cheaper and less hazardous to create an array of green biopolymer materials that are tailored for biological applications

Imagining the Gifford Lectures: 134 not out

This new regular feature in the journal explores the legacy of the Gifford Lectures in natural theology, which have been delivered at the ancient Scottish universities since 1888. Not only do the lectures present a fascinating picture of various issues and subjects which have shaped and highlighted the intellectual landscape in Scotland and beyond for the past 134 years, but they also offer an opportunity for a renewed engagement with their topics and presenters. Dr Jonathan Birch introduces the lectures, their founder, and one of the contributors, Baroness Mary Warnock, whose 1992 lectures on imagination and understanding speak directly to the theme of this issue

A General Relativistic Rotating Evolutionary Universe - Part II

As a sequel to (Berman, 2008a), we show that the rotation of the Universe can be dealt by generalised Gaussian metrics, defined in this paper. Robertson-Walker's metric has been employed with proper-time, in its standard applications; the generalised Gaussian metric imply in the use of a non-constant temporal metric coefficient modifying Robertson-Walker's standard form. Experimental predictions are madeComment: 7 pages including front cover. Publishe

The theological house that Jack (un)built: Halberstam on an aesthetics of collapse and mushrooms among the ruin

This paper discusses Jack Halberstam’s September 2022 Gifford Lecture, “Unworlding: An Aesthetics of Collapse”, given at the University of Glasgow on 15 September 2022