Tax Competition With Parasitic Tax Havens

We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use resources in an attempt to limit the transfer of tax revenues to the havens. The equilibrium price for this service depends on the demand and supply for such protection. Recognizing that taxes on wage income are also evaded, we solve for the equilibrium tax rates on mobile capital and immobile labor, and we demonstrate that the full or partial elimination of tax havens would improve welfare in non-haven countries, in part because countries would be induced to increase their tax rates, which they have set at inefficiently low levels in an attempt to attract mobile capital. We also demonstrate that the smaller countries choose to become tax havens, and we show that the abolishment of a sufficiently small number of the relatively large havens leaves all countries better off, including the remaining havens.

Mechanistic modelling methodologies for microstructurally-sensitive crack growth in ductile metals

A physically-based methodology for modelling microstructurally-sensitive fatigue crack growth has been developed and shown to capture many of the experimentally observed effects associated with microstructurally-sensitive fatigue crack growth, which currently contribute to the high levels of uncertainty in lifing models. Behaviours predicted by the model cover changes in rate and path due to interactions with local microstructural features including rate changes due to local crystal orientations, deflections and retardation at grain boundaries and crack path tortuosity within grains. The ability of the model to accurately capture these key behaviours has enabled their rationalisation within a physically-based, mechanistic framework.Open Acces

Native American Cultural Values Influence on the Perception of Therapeutic Factors Operating in Inpatient Addiction Treament Groups

Addiction Treatment programs have long used group therapy as an integral modality in their treatment programming. While considerable research has been conducted regarding these groups, few if any have considered patients\u27 perspectives of the factors most helpful in the group process. Furthermore, and more importantly, little research was found that considered the use of group therapy in the treatment of Native Americans who suffer from substance use disorders. This absence in the literature seems ironic considering the extreme occurrence of alcoholism in this cultural group. This research project considered the reported experience of Native Americans in inpatient addiction treatment groups. Sixty Native Americans, who had been admitted to the Chemical Dependency Unit at the North Dakota State Hospital for the treatment of alcoholism, participated in this study to determine the value attributed to Yalom\u27s Therapeutic Factors and the potential influence of traditional Native American values on such factors. The results of this study suggest that, with this particular subject group, traditional Native American values did not have a significant influence on the rankings of the therapeutic factors. However, similarities in the ranking of Therapeutic Factors were noted, when compared with research studies that considered similar short term, inpatient therapy groups. Unfortunately, this study has significant limitations and the results cannot be generalized beyond this subject group. I recommend that further research be conducted to examine the influence of Native American cultural values on the perception of the group experience, especially in regard to the treatment of substance use disorders

Emerson Garfield Neighborhood: A Neighborhood Life Plan

This comprehensive plan of Emerson-Garfield seeks to broaden the horizons within neighborhood life planning and assesses the strategies to create a more vibrant community. Our comprehensive plan focuses on neighborhood life because the residents have identified better opportunities for other residents in the neighborhood to interact and collaborate

Development and Reliability of a 7×15m Repeated On-Ice Sprint Test for Female Ice Hockey Players

International Journal of Exercise Science 14(6): 666-676, 2021. The purpose of this investigation was to design and examine the reliability of a 7×15m repeated on-ice skating sprint test for female ice hockey players. Seventeen women ( ± SD age, height and body mass = 21 ± 2 years, 166.2 ± 6.4 cm and 61.9 ± 7.7 kg, respectively) completed 7 consecutive on-ice sprints of 15m repeated every 15s. Two trials of the test were performed on the same day and then repeated on a different day approximately 1 week later for a total of 4 trials. The fastest 15m time, mean time for 7 sprints and total sprint time collapsed across all 4 trials was 2.96 ± 0.12s, 3.05 ± 0.13s and 21.35 ± 0.89s, respectively. There were no significant differences between trials for any variable. Typical error (TE), coefficient of variation (%CV) and intra-class coefficients (ICC) for the fastest 15m time, mean of 7 sprints, and total time were ICC = 0.77, TE = 0.06s and %CV = 2.1; ICC = 0.91; TE = 0.04s and %CV = 1.4; and, ICC = 0.91; TE = 0.29 and %CV = 1.4 for all 4 trials, respectively. Players in the forward position had a faster mean 15m time and lower total time compared to those in the defensive position (p \u3c 0.05). These findings show that a 7×15m repeated on-ice sprint test for varsity women ice hockey players was reliable. It was also found that forwards had a better mean of 7 sprint time and faster total time compared to players in the defensive position

Assessing Levels of Ambient Air Quality for Pulp and Paper Milling Industry in Kenya

Paper as a commodity is of great importance to human kind as it has continued to define human civilization. The significance of pulp and paper industry either historically or at present cannot be gainsaid. Pulp and paper industry has been characterized as a resource inefficient and heavy pollutant emitter. This industry uses about a fifth largest energy consumer processes; approximately 4% of total energy is used worldwide. There is paucity of empirical evidence to indicate air pollution levels that are pulp and paper specific in developing countries more so Africa. Webuye Pan Paper Mills –the case for this study, has been operating since its establishment in 1974 despite the several environmental concerns raised by the residents concerning plantation establishment, liquid effluents, air emissions, sludge and solid waste disposal. By sheer observation, the most obvious environmental effect of pulp and paper milling in Webuye and its environs manifests itself in malodorous gasses emitted in the air around the mill. This study therefore provides a basis of dealing with industrial pollution by estimating ambient air pollution levels. In order to estimate the levels of concentration of various air pollutants identical to pulp and paper milling such as particulate matter, Sulphur dioxide and Nitrogen oxide. Using correlational study design the study modelled relationship between emission and metrological data to determine concentration levels. Emission data obtained from secondary sources through meta-analysis was modelled against secondary quarterly metrological data (wind speed, direction, temperature and distance from emission site) for the periods February 2007 to January 2009. The study found that highest emissions of the pollutants under consideration were experienced in Webuye town a finding that can be attributed to the proximity to the pollution source. The study established that the Paper Mills emits toxic gases such as Sulphur dioxide (SO2), Nitrogen Oxide (NO), and particulate matters (TP10) in levels that sometimes were two times higher than the WHO global recommendation. The study concludes that there is no significant difference between emissions levels in Webuye town and the neighbouring locations of Chimoi, Lugulu and Matisi. Conversely, there was a significant difference in emission levels of Webuye environs compared to those of Kakamega town which was used as a control site. The study recommends that an industrial national pollution standard be established in industrial zones. Further, such standard should be monitored through a pollution monitoring centre as part of standards enforcement Keywords: Ambient air quality; Pollution, Pulp and paper; Mean emissions