Space-time correlations in turbulent flow: A review

This paper reviews some of the principal uses, over almost seven decades, of correlations, in both Eulerian and Lagrangian frames of reference, of properties of turbulent flows at variable spatial locations and variable time instants. Commonly called space--time correlations, they have been fundamental to theories and models of turbulence as well as for the analyses of experimental and direct numerical simulation turbulence data.Comment: 16 pages, 7 figure

Guidelines for the Provision of Garbage Reception Facilities at Ports Under MARPOL Annex V

This report offers guidelines for the provision of adequate port reception facilities for vessel-generated garbage under the requirements of Annex V of the International Convention for the Prevention of Pollution From Ships, 1973 (MARPOL 73/78), Regulations for the Prevention of Pollution by Garbage from Ships. MARPOL Annex V prohibits at-sea disposal of plastic materials from vessels, and specifies the distance from shore at which other materials may be dumped. Annex V also requires the provision of port reception facilities for garbage, but it does not specify these facilities or how they are to be provided. Since the at-sea dumping restrictions apply to all vessels, the reception facility requirement applies to all ports, terminals, and marinas that serve vessels. These guidelines were prepared to assist port owners and operators in meeting their obligation to provide adequate reception facilities for garbage. The report synthesizes available information and draws upon experience from the first years ofimplementation of MARPOL Annex V. (PDF file contains 55 pages.

`The frozen accident' as an evolutionary adaptation: A rate distortion theory perspective on the dynamics and symmetries of genetic coding mechanisms

We survey some interpretations and related issues concerning the frozen hypothesis due to F. Crick and how it can be explained in terms of several natural mechanisms involving error correction codes, spin glasses, symmetry breaking and the characteristic robustness of genetic networks. The approach to most of these questions involves using elements of Shannon's rate distortion theory incorporating a semantic system which is meaningful for the relevant alphabets and vocabulary implemented in transmission of the genetic code. We apply the fundamental homology between information source uncertainty with the free energy density of a thermodynamical system with respect to transcriptional regulators and the communication channels of sequence/structure in proteins. This leads to the suggestion that the frozen accident may have been a type of evolutionary adaptation

Can Developing Countries Impose an Individual Income Tax?

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Taxpayer Reporting Responses and the Tax Reform Act of 1986

This paper examines the effects of the Tax Reform Act of 1986 on the reporting decisions of taxpayers, using microlevel information from the 1984 and 1989 Statistics of Income. We find that tax reform clearly mattered in the reporting decisions of individuals, with reporting elasticities that cluster between 0.3 and 0.7. However, our results also indicate that individuals' estimated responses vary in different ways for individuals with different income levels, in ways that differ by the types of incomes received by taxpayers, in ways that are sensitive to the estimation approach, and in ways that depend upon data adjustment methods.Tax Reform Act of 1986, income reporting, taxable income elasticity, quantile regression

Sustainability and Corporate Responsibility: A Comparison Between Greece and the UK

Over the last five years companies are increasingly looking towards corporate responsibility (CR) as a means of satisfying stakeholder demands and improving company environmental and social performance. The terminology for corporate responsibility is interchangeable with sustainability and can vary depending upon the country or region the company operates. Non-financial reporting of companies helps to provide an indicator of which direction companies are taking, but does not always specify whether a company is benefitting the wider community outside of shareholders and employees. Although a great wealth of information is included in these reports, it is often difficult to compare them and in some cases not substantiated by assurance of the data or claims in the reports. Leading companies, in particular multinational companies, are decentralising CR/Sustainability functions to national levels to pursue different national or regional priorities. With little formal regulation from the EU on CR, the field is mainly self-regulated. Sustainable development is regulated more clearly with a particular focus on environmental management. The main purpose of this paper is to investigate different approaches to sustainability and corporate responsibility between Greek and UK companies. A particular focus will be on how companies operating in both countries manage environmental and social issues as a multinational. The priorities of these companies will also be examined to see if there are national or regional trends and if EU enlargement provides any opportunities or threats in the corporate view.

Tax Collectibility and Tax Compliance in Georgia

This report discusses the tax gap in Georgia and options for increasing tax compliance. FRC Report 13