cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
A topology optimisation of acoustic devices based on the frequency response estimation with the Padé approximation
Creators: name: Honshuku, Yuta
name: Isakari, Hiroshi
Publisher: name: arXiv
Year: 2021
Subjects: subject: Numerical Analysis (math.NA)
subject: Computational Engineering, Finance, and Science (cs.CE)
subject: FOS: Mathematics
subject: FOS: Computer and information sciences

description: We propose a topology optimisation of acoustic devices that work in a certain bandwidth. To achieve this, we define the objective function as the frequency-averaged sound intensity at given observation points, which is represented by a frequency integral over a given frequency band. It is, however, prohibitively expensive to evaluate such an integral naively by a quadrature. We thus estimate the frequency response by the Padé approximation and integrate the approximated function to obtain the objective function. The corresponding topological derivative is derived with the help of the adjoint variable method and chain rule. It is shown that the objective and its sensitivity can be evaluated semi-analytically. We present efficient numerical procedures to compute them and incorporate them into a topology optimisation based on the level-set method. We confirm the validity and effectiveness of the present method through some numerical examples.
Narrowing the Tax Gap Through Presumptive Taxation
Creators: name: Logue, Kyle D.
name: Vettori, Gustavo G.
Publisher: name: Columbia Journal of Tax Law
Year: 2011

description: This Article highlights the primary tax enforcement problem in the United States, that of noncompliant small and medium-sized businesses (“SMBs”), and it explores the possibility of a radical solution: shifting away from the current system, which attempts to tax the actual income of each business, and toward a system that taxes only a rough approximation (or probabilistic estimate) of business income. This sort of presumptive tax approach has been used for years in developing economies, where the problem of SMB noncompliance is even worse than in the U.S. This Article argues that the time has come to at least consider various ways of taxing SMBs in the U.S. on a presumptive basis as well. The particular regime that the Article spends the most time developing is a type of modified gross receipts (MGR) tax of the sort that is used in some developing economies. Under our version of the MGR approach, SMB taxpayers would be taxed on a rough estimate of their annual income using (a) their reported gross receipts and (b) presumed profit ratios based on historical line-of-business profit margins. Whether such a regime would make sense depends on a number of key unanswered questions, including how narrowly and accurately such historical line-of-business profit percentages can be drawn and at what cost. We also discuss whether such a regime should be mandatory or optional; and, if mandatory, whether it should be only a mandatory minimum (like the alternative minimum tax) or both a minimum and maximum. Moving to an MGR approach to taxing SMB income would require a major change in the Internal Revenue Code. As a more modest alternative, the Article also considers instead having the IRS begin to use presumptive-tax principles as part of their audit strategies. If the Service could credibly commit to applying some form of presumptive/probabilistic tax system in its auditing decisions (perhaps as part of the Discriminate Index Function), and if taxpayers reacted rationally to such an audit policy, the results could be similar to an optional presumptive business income tax.
description: Columbia Journal of Tax Law, Vol. 2 No. 1 (2011)
The Warped Disk of Centaurus A from a radius of 2 to 6500 pc
Creators: name: Quillen, Alice C.
name: Neumayer, Nadine
name: Oosterloo, Tom
name: Espada, Daniel
Publisher: name: arXiv
Year: 2009
Subjects: subject: Astrophysics of Galaxies (astro-ph.GA)
subject: FOS: Physical sciences

description: We compile position and inclination angles for tilted ring fits to the warped dusty and gaseous disk spanning radius 1.8 to 6500 pc from recent observations. For radii exterior to a kpc, tilted ring orientations lie on an arc on a polar inclination versus position angle plot, suggesting that precession following a merger can account for the ring morphology. Three kinks in the ring orientations are seen on the polar plot, the one at radius of about 1.3 kpc we suspect corresponds to the location where self-gravity in the disk affects the ring precession rate. Another at a radius of about 600 pc may be associated with a gap in the gas distribution. A third kink is seen at a radius of 100 pc. A constant inclination tilted disk precessing about the jet axis may describe the disk between 100 and 20 pc but not interior to this. A model with disk orientation matching the molecular circumnuclear disk at 100 pc that decays at smaller radii to an inner flat disk perpendicular to the jet may account for disk orientations within 100 pc. Neither model would account for the cusps or changes in disk orientation at 100 or 600 pc.
description: accepted PASA
Index theorems, generalized Hall currents and topology for gapless defect fermions
Creators: name: Kaplan, David B.
name: Sen, Srimoyee
Publisher: name: arXiv
Year: 2021
Subjects: subject: Mesoscale and Nanoscale Physics (cond-mat.mes-hall)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: High Energy Physics - Lattice (hep-lat)
subject: High Energy Physics - Theory (hep-th)
subject: FOS: Physical sciences

description: We show how the index of the fermion operator from the Euclidean action can be used to uncover the existence of gapless modes living on defects (such as edges and vortices) in topological insulators and superconductors. The 1-loop Feynman diagram that computes the index reveals an analog of the Quantum Hall current flowing on and off the defect -- even in systems without conserved currents or chiral anomalies -- and makes explicit the interplay between topology in momentum and coordinate space. We provide several explicit examples.
Graduate nurses' knowledge of the functions and limitations of pulse oximetry
Creators: name: Seelley, Marie-Claire
Publisher: name: Monash University
Year: 2017
Subjects: Uncategorized

description: Pulse oximetry is a technology ubiquitous in its use in the modem clinical setting. While the technology's ability to accurately reflect hypoxaemia in patients has been established, its contribution to improving patient outcomes is less certain. In addition, experienced nurses have previously demonstrated poor understanding of the limitations of the technology. Pre-graduate education has been identified as a potential source of knowledge deficit and has been recommended by authors as an important target of investigation. This research examines nursing graduates' knowledge of the functions and limitations of pulse oximetry. A cross-sectional, comparative design was used. A previous published and validated tool was utilised with the addition of eight clinical scenario questions which were validated by an expert panel. Convenience sampling was used to select participants to form one cohort of newly graduated nurses (Cohort I: n = 21 0) and a second cohort of nurses who were completing their intensive post graduate clinical year (Cohort 2: n = 97). The research found significant deficits amongst graduate nurses relating to the theoretical factors that affect pulse oximetry application and interpretation. However, knowledge relating to more practical aspects of pulse oximetry utilisation was satisfactory. Results suggest some knowledge is negatively correlated with clinical experience and that some pre-graduate university education appears to influence the ability to translate pulse oximetry knowledge to clinical scenarios. This research provides insight into pulse oximetry knowledge deficits amongst graduate nurses and points to correlational factors that may affect knowledge acquisition amongst this cohort. In particular the research provides evidence that some pulse oximetry knowledge and clinical application of knowledge is not enhanced by clinical experience but rather, is enhanced through some pre-graduate experiences. These findings may help to inform pre and post-graduate nurse education in regards to pulse oximetry utilisation and interpretation.
Nonlinear Accelerator Lattices with One and Two Analytic Invariants
Creators: name: Danilov, V.
name: Nagaitsev, S.
Publisher: name: arXiv
Year: 2010
Subjects: subject: Accelerator Physics (physics.acc-ph)
subject: FOS: Physical sciences

description: Integrable systems appeared in physics long ago at the onset of classical dynamics with examples being Kepler's and other famous problems. Unfortunately, the majority of nonlinear problems turned out to be nonintegrable. In accelerator terms, any 2D nonlinear nonintegrable mapping produces chaotic motion and a complex network of stable and unstable resonances. Nevertheless, in the proximity of an integrable system the full volume of such a chaotic network is small. Thus, the integrable nonlinear motion in accelerators has the potential to introduce a large betatron tune spread to suppress instabilities and to mitigate the effects of space charge and magnetic field errors. To create such an accelerator lattice one has to find magnetic and electrtic field combinations leading to a stable integrable motion. This paper presents families of lattices with one invariant where bounded motion can be easily created in large volumes of the phase space. In addition, it presents 3 families of integrable nonlinear accelerator lattices, realizable with longitudinal-coordinate-dependent magnetic or electric fields with the stable nonlinear motion, which can be solved in terms of separable variables.
Noise induced oscillations in non-equilibrium steady state systems
Creators: name: Shuda, I. A.
name: Borysov, S. S.
name: Olemskoi, A. I.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Statistical Mechanics (cond-mat.stat-mech)
subject: FOS: Physical sciences

description: We consider effect of stochastic sources upon self-organization process being initiated with creation of the limit cycle. General expressions obtained are applied to the stochastic Lorenz system to show that departure from equilibrium steady state can destroy the limit cycle at certain relation between characteristic scales of temporal variation of principle variables. Noise induced resonance related to the limit cycle is found to appear if the fastest variations displays a principle variable, which is coupled with two different degrees of freedom or more.
description: 11 pages, 4 figures. Submitted to Physica Scripta
New Tax Issues Arising From the Dodd-Frank Act and Related Changes to Market Practice for Derivatives
Creators: name: Nijenhuis, Erika W.
Publisher: name: Columbia Journal of Tax Law
Year: 2011

description: The Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) requires that most over-the-counter (“OTC”) derivatives be cleared through a clearinghouse and traded on a regulated exchange. This article discusses a number of U.S. federal income tax issues raised by Dodd-Frank and related changes to market practice for derivatives. The article also provides background discussion on current market practice and the clearing process. The first question addressed by the article is the extent to which formerly-OTC derivatives traded on an exchange will become subject to the special mark-to-market rules of § 1256 that apply to other exchange-traded derivatives. Dodd-Frank partially addresses this issue through an amendment to § 1256 excluding certain types of OTC swaps from its scope. The article discusses a range of possible interpretations of this amendment and suggests some further amendments to the law that could alleviate pressure on the guidance process. The second set of tax issues addressed by this article are those stemming from the fact that the move towards regulated clearing and trading has the effect of increasing substantially the number of swaps that are entered into, or deemed entered into, with upfront payments, which may be treated under long-standing rules as giving rise to a deemed loan between the parties. The article explains the ambiguities of these rules, particularly with respect to centrally cleared swaps and in the case of credit default swaps, and suggests a number of changes to the law.
description: Columbia Journal of Tax Law, Vol. 2 No. 1 (2011)
A stability bound on the $T$-linear resistivity of conventional metals
Creators: name: Murthy, Chaitanya
name: Pandey, Akshat
name: Esterlis, Ilya
name: Kivelson, Steven A.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: Perturbative considerations account for the properties of conventional metals, including the range of temperatures where the transport scattering rate is $1/τ_\text{tr} = 2πλT$, where $λ$ is a dimensionless strength of the electron-phonon coupling. The fact that measured values satisfy $λ\lesssim 1$ has been noted in the context of a possible "Planckian" bound on transport. However, since the electron-phonon scattering is quasi-elastic in this regime, no such Planckian considerations can be relevant. We present and analyze Monte Carlo results on the Holstein model which show that a different sort of bound is at play: a "stability" bound on $λ$ consistent with metallic transport. We conjecture that a qualitatively similar bound on the strength of residual interactions, which is often stronger than Planckian, may apply to metals more generally.
description: 6 pages, 3 figures (+Appendices: 6 pages, 5 figures). Final version published in Proceedings of the National Academy of Sciences
The Timing of Income Recognition in Tax Law and the Time Value of Money, by Moshe Shekel
Creators: name: Jensen, Erik M.
Publisher: name: Columbia Journal of Tax Law
Year: 2010

description: The Timing of Income Recognition in Tax Law and the Time Value of Money. By Moshe Shekel. London & New York: Routledge-Cavendish, 2009. Pp. xxxv + 327. $130. Moshe Shekel has produced a prodigious piece of work on timing, the result of a major research project. Shekel is a partner in an Israeli law firm that he founded and is also a lecturer at Tel Aviv University. Few American practitioners, even in down economic times, can afford the time to write a comprehensive, comparative study, systematically pulling together the doctrine and the controversies about doctrine in three sophisticated jurisdictions—the United States, the United Kingdom, and Israel. (It’s hard enough for us American lawyers to get a grasp on and critique American doctrine.) But that comprehensive, comparative work is exactly what Shekel has given us.
description: Columbia Journal of Tax Law, Vol. 1 No. 2 (2010)
Lived experiences of Nepalese nurses working in Australia
Creators: name: Lohani, Sarswati
Publisher: name: Monash University
Year: 2017
Subjects: Uncategorized

description: Australia is a multicultural country with a long history of migration of Overseas Qualified Nurses (OQNs) from Non English Speaking Background (NESB) and their contribution in health care sector. However, little is known about the OQNs and their experiences. A phenomenological study guided by van Manen was used to explore the lived experiences of Nepalese nurses in Australia. The study aimed at exploring experiences of the Nepalese nurses and added significantly in understanding various factors associated with OQNs practising in Australia. Face to face in-depth interviews were conducted among five Nepalese nurses working as registered nurse (RN) in Australia for the purpose of this study. The findings of this study are categorized under four main headings: Lived Time, Lived Space, Lived World and Lived Corporality. Analysis and interpretation of the data was done according to van Manen's guidance. The experiences of the Nepalese nurses within Australian social and professional environment were very significant especially during the initial couple of years. Various levels of adjustment in relation to the language, culture, environment and professional practice were required. Experiences as a Personal Care Assistant (PCA) in aged care facilities and involvement in bridging course for the registration were discovered as two important activities that helped the nurses to adapt in the professional and cultural practices. Also the support from the spouse was found to be significant to overcome all the challenges. The finding of this study reveals that the nurses were happy to be able to work in Australia even though the initial few years were stressful. The research findings can be used to assist other Nepalese nurses in their adaptation process. It can also be utilised by Australian nurses, organizations and policy makers to understand the Nepalese nurses and facilitate the adaption process of the Nepalese nurses as well as other OQNs. Thus, proper utilisation of the research findings can facilitate the adaptation process of these nurses in Australia.
To Confuse and Protect: Taxes and Consumer Protection
Creators: name: Nussim, Jacob
Publisher: name: Columbia Journal of Tax Law
Year: 2010

description: Imperfect information may cause rationally bounded individuals to make consistent mistakes. This paper focuses on potential misperception of prices. Consumers may underestimate the full price of tax-exclusive prices and hence overconsume goods and services. Countries with a significant consumption tax base (for example, a value-added tax) regulate tax-inclusive price presentation to overcome consumers’ biases and thus to protect consumers. The United States is considering the adoption of a federal consumption tax base and therefore may be similarly expected to regulate tax-inclusive price presentation. Based on a theory of optimal taxation, this paper explains why tax-exclusive rather than tax-inclusive prices can be socially desirable. To the extent that tax-exclusive pricing confuses consumers who then ignore non-indicated taxes and overconsume, consumers may be better off. The argument is counterintuitive, in particular for consumer protection advocates: confusion is actually good for consumers. The paper investigates several potential justifications for tax-inclusive pricing, and shows that a reasonably accepted rationale is rather limited in scope and unrelated to consumer-protection motivations. Finally, the paper extends the analysis to income-based taxes and to misleading non-tax (marketing) practices.
description: Columbia Journal of Tax Law, Vol. 1 No. 2 (2010)
Magnetic Behavior in RRhX (R = rare earths; X=B, C) Compounds
Creators: name: Joshi, Devang A.
name: Kumar, Neeraj
name: Thamizhavel, A.
name: Dhar, S. K.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: Other Condensed Matter (cond-mat.other)
subject: FOS: Physical sciences

description: We report on the magnetic behavior of RRhB (R = La, Ce, Pr, Nd, Gd, Tb and Tm) and RRhC (R = La, Ce, Pr and Gd) compounds crystallizing in the cubic perovskite type structure with space group Pm3m. The heat capacity data on Pauli-paramagnetic LaRhB and LaRhC indicate a high frequency vibrating motion of boron and carbon atoms in the unit cell. Ce is in -like nonmagnetic state in both the compounds. Pr compounds show a dominant crystal field effect with a nonmagnetic singlet ground state in PrRhB and a nonmagnetic quadrupolar doublet in PrRhC. Compounds with other rare earths order ferromagnetically at low temperatures except TmRhB in which the zero field evolution of magnetic interactions is relatively more complicated. The electrical resistivity of GdRhB decreases with increasing temperature in the paramagnetic state in the vicinity of T, which is rarely seen in ferromagnets. The behavior is discussed to be arising due to the short range spin fluctuation and a possible contribution from Fermi surface geometry.
description: 14 Figs and a text file
Dual Income Taxation and Developing Countries
Creators: name: Bird, Richard M.
name: Zolt, Eric M.
Publisher: name: Columbia Journal of Tax Law
Year: 2010

description: The dual income tax combines a progressive tax on labor income and a lower flat rate tax on income from capital. Denmark, Finland, Norway, and Sweden adopted dual income taxes to address a set of tax challenges that arose in the late 1980s and early 1990s. Although developing countries face much different economic, political, and tax environments from the Nordic countries, the dual income tax may be the right solution to the different set of challenges facing many developing countries. Providing separate tax rates for labor and capital income allows countries greater flexibility in addressing tax competition while retaining progressive tax rates for labor income. A dual income tax regime may also allow developing countries to rationalize the taxation of income from active business operations under the personal and corporate tax systems and the taxation of passive investment income under the personal tax system. Developing countries could also use the move to a dual income tax system as an opportunity to make broader reforms in their personal, corporate, and payroll tax systems. Finally, recent tax reforms in Russia, Ukraine, and several countries in Central and Eastern Europe have led to flat tax regimes that generally apply a single tax rate to all types of income above some zero0bracket amount. We contend that a dual income tax may provide policymakers in developing countries with an attractive alternative that addresses tax competition concerns while maintaining a progressive tax on labor income.
description: Columbia Journal of Tax Law, Vol. 1 No. 2 (2010)
Legal Transitions and the Problem of Reliance
Creators: name: Hasen, David M.
Publisher: name: Columbia Journal of Tax Law
Year: 2010

description: This Article analyzes the literature on legal transitions. The principal focus is taxation, but the analysis generalizes to other areas. I argue that the theoretical apparatus developed by scholars active in the legal transitions area suffers from significant conceptual shortcomings. These shortcomings include the unwarranted assimilation of legal to factual change, the naturalization of conventional arrangements, and the disregard of the distinction between making law and finding it. As a consequence, the recent literature offers an analysis that is unable either to explain actual transitions or to provide an adequate theory of how legal change should take place. In the end, the older view of legal transitions is more capable than the newer one of providing an adequate normative and positive framework for understanding legal transitions.
description: Columbia Journal of Tax Law, Vol. 1 No. 2 (2010)
Effectiveness of retention strategies in addressing shortages of nurses and midwives in developing countries: a systematic review
Creators: name: Wamundila, Callen Chizuni
Publisher: name: Monash University
Year: 2017
Subjects: Uncategorized

description: Background: Nurses and midwives form the largest proportion of frontline health professionals and their contribution is recognised as essential for meeting the Millennium Development Goals (MDGs) and improving the health and wellbeing of the global population. Shortages of nurses and midwives are a global concern and factors associated with these shortages are complex making it difficult to find the best strategy to address them. This problem is more critical in developing countries where the disease burden is also high. Aim: This systematic review aims to identify the most effective strategies for addressing shortages of nurses and midwives in developing countries. Method: Studies that investigated retention strategies to address shortages of nurses and midwives in developing countries with measures including intent to stay and nurse retention were considered. The interventions of included studies were categorised into three main domains related to employment, intrinsic factors, and education. Four major databases were searched and studies assessed against set inclusion criteria. Included studies were critically appraised for methodological quality using instruments from the Joanna Briggs Institute. Data were extracted independently by two reviewers. Because of heterogeneity in the methods of synthesis by individual authors, a meta-analysis was not done. Results: Critical assessment of 14 included descriptive studies was undertaken. A narrative summary was used to present the findings of the results. Strong positive results were recorded in six studies that investigated the relationship between job satisfaction and intent to stay. Positive results were also reported in studies that investigated the relationship between intent to stay and social support. Results on demographic variables showed mixed responses. Only one study measured retention as an outcome while 13 studies used intent to stay as an outcome measure. Conclusion: The review demonstrated some positive effects of retention interventions on intent to stay and retention. Job satisfaction is reported as the strongest predictor of intent to stay and is likely to improve retention of nurses and midwives in developing countries.
ALMA-IMF II -- investigating the origin of stellar masses: Continuum Images and Data Processing
Creators: name: Ginsburg, A.
name: Csengeri, T.
name: Galván-Madrid, R.
name: Cunningham, N.
name: Álvarez-Gutiérrez, R. H.
name: Baug, T.
name: Bonfand, M.
name: Bontemps, S.
name: Busquet, G.
name: Díaz-González, D. J.
name: Fernández-López, M.
name: Guzmán, A.
name: Herpin, F.
name: Liu, H.
name: López-Sepulcre, A.
name: Louvet, F.
name: Maud, L.
name: Motte, F.
name: Nakamura, F.
name: Nony, T.
name: Olguin, F. A.
name: Pouteau, Y.
name: Sanhueza, P.
name: Stutz, A. M.
name: Towner, A. P. M.
name: Armante, M.
name: Battersby, C.
name: Bronfman, L.
name: Braine, J.
name: Brouillet, N.
name: Chapillon, E.
name: Di Francesco, J.
name: Gusdorf, A.
name: Izumi, N.
name: Joncour, I.
name: Lu, X.
name: Men'shchikov, A.
name: Menten, K. M.
name: Moraux, E.
name: Molet, J.
name: Mundy, L.
name: Luong, Q. Nguyen
name: Reyes-Reyes, S. D.
name: Robitaille, J.
name: Rosolowsky, E.
name: Sandoval-Garrido, N. A.
name: Svoboda, B.
name: Tatematsu, K.
name: Walker, D. L.
name: Whitworth, A.
name: Wu, B.
name: Wyrowski, F.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Astrophysics of Galaxies (astro-ph.GA)
subject: Instrumentation and Methods for Astrophysics (astro-ph.IM)
subject: FOS: Physical sciences

description: We present the first data release of the ALMA-IMF Large Program, which covers the 12m-array continuum calibration and imaging. The ALMA-IMF Large Program is a survey of fifteen dense molecular cloud regions spanning a range of evolutionary stages that aims to measure the core mass function (CMF). We describe the data acquisition and calibration done by the Atacama Large Millimeter/submillimeter Array (ALMA) observatory and the subsequent calibration and imaging we performed. The image products are combinations of multiple 12m array configurations created from a selection of the observed bandwidth using multi-term, multi-frequency synthesis imaging and deconvolution. The data products are self-calibrated and exhibit substantial noise improvements over the images produced from the delivered data. We compare different choices of continuum selection, calibration parameters, and image weighting parameters, demonstrating the utility and necessity of our additional processing work. Two variants of continuum selection are used and will be distributed: the "best-sensitivity" data, which include the full bandwidth, including bright emission lines that contaminate the continuum, and "cleanest", which select portions of the spectrum that are unaffected by line emission. We present a preliminary analysis of the spectral indices of the continuum data, showing that the ALMA products are able to clearly distinguish free-free emission from dust emission, and that in some cases we are able to identify optically thick emission sources. The data products are made public with this release.
description: Data released on Zenodo at https://zenodo.org/record/5702966. Accepted for publication in A&A
Complex Tax Legislation in the TurboTax Era
Creators: name: Zelenak, Lawrence
Publisher: name: Columbia Journal of Tax Law
Year: 2010

description: When tax returns were prepared with pencil and paper—in an era now gone forever—Congress did not impose income tax provisions of great computational complexity on large numbers of taxpayers, in the belief that it was unreasonable to require average taxpayers (or their paid preparers) to struggle with computationally complex provisions. As return preparation software gradually replaced the pencil in recent decades, the complexity constraint weakened and eventually disappeared. Congress has responded by imposing unprecedented computational complexity on large numbers of taxpayers—primarily through the expanded scope of the alternative minimum tax and the proliferation of phase outs of credits, deductions, and exclusions. This response would not be problematic, if the only objection to computational complexity were the difficulty of performing the calculations—a difficulty overcome by the widespread adoption of software. Unfortunately, computationally complex provisions generally constitute bad tax policy, even apart from computational concerns. For taxpayers faced with a welter of computationally complex provisions, the income tax is a black box, the inner workings of which are beyond their comprehension. This undermines both the political legitimacy of the tax system and the ability of taxpayers to engage in informed tax planning. In response to the demise of the complexity constraint, argues this Essay, Congress should develop a self-imposed constraint against the enactment (or survival) of computationally complex provisions of widespread applicability.
description: Columbia Journal of Tax Law, Vol. 1 No. 1 (2010)
Quantum emulation of a spin system with topologically protected ground states using superconducting quantum circuits
Creators: name: You, J. Q.
name: Shi, Xiao-Feng
name: Hu, Xuedong
name: Nori, Franco
Publisher: name: arXiv
Year: 2009
Subjects: subject: Superconductivity (cond-mat.supr-con)
subject: Statistical Mechanics (cond-mat.stat-mech)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: Quantum Physics (quant-ph)
subject: FOS: Physical sciences

description: Using superconducting quantum circuit elements, we propose an approach to experimentally construct a Kitaev lattice, which is an anisotropic spin model on a honeycomb lattice with three types of nearest-neighbor interactions and having topologically protected ground states. We study two particular parameter regimes to demonstrate both vortex and bond-state excitations. Our proposal outlines an experimentally realizable artificial many-body system that exhibits exotic topological properties.
description: 12 pages, 3 figures; an enlarged version of arXiv: 0809.0051v1. Phys. Rev. B (in press)
title: The Court of Justice's Sumal Judgment: Civil Liability of a Subsidiary for its Parent's Infringement of EU Competition Law
Creators: name: Reichow, Charlotte
Publisher: name: European Papers (www.europeanpapers.eu)
Year: 2022
Subjects: subject: EU competition law
subject: antitrust damages
subject: concept of economic unit
subject: joint and several liability
subject: parental liability
subject: liability of a subsidiary for its parent company's infringement

description: European Papers - A Journal on Law and Integration, 2021 6(3), 1325-1337
description: European Forum Insight of 11 February 2022
description: I. Introduction. - II. The economic entity's liability for damages under EU competition law. - II.1 The very existence of the economic unit as a basis for (civil) liability. - II.2. Conditions for determining the responsible economic unit. - II.3. Extension of liability to further companies of the same economic unit. - III. The subsidiary as defendant in damage claims for EU competition law infringements. - III.1. Framework for the exercise of the subsidiary's rights of defence. - III.2. Civil procedural implications of the EC's findings in administrative proceedings. - IV. Joint and several liability of the legal entities of the economic unit. - IV.1. Financial risks of the joint and several liability for shareholders. - IV.2. The internal allocation of the debt for the payment of damages. - V. Conclusion.
description: The judgment of the Court of Justice in the Sumal ECLI:EU:C:2021:800 case charts new territory in the application of the concept of the "economic unit" in EU competition law. In addition to the established principles regarding the liability of the economic unit for fines imposed by the European Commission, the Court has found that the concept may also serve as a basis for damage claims against a subsidiary of a parent company that has been found to infringe EU competition law. The application of these principles regarding the liability of a subsidiary for its parent's conduct warrants an adjustment of the criteria that determine the existence of the single economic unit. In the case of downward liability, the exercise of decisive influence of the parent company over the subsidiary is not enough. Additionally, to establish a uniform market conduct the subsidiary needs to be involved in the specific economic activity of the economic unit. Based on this new judgment, victims of infringements of EU competition law will no longer be limited to bringing actions for damages against those companies punished by the Commission. They may also hold liable any subsidiary of the parent company belonging to same economic unit - even though it is not named in the Commission's decision - and may benefit from the binding effect of this decision, joint and several liability, and additional fora.
Prefrontal cortex mechanisms of the novel cognitive enhancer d-govadine
Creators: name: Nesbit, Maya
Publisher: name: University of British Columbia
Year: 2023

description: Cognitive impairment is a debilitating feature of psychiatric disorders including schizophrenia, mood disorders and substance use disorders. Despite cognitive impairment being the strongest predictor of functional outcomes in patients, there is a substantial lack of effective cognitive therapies. This thesis examines the pharmacological effects of d-govadine (d-GOV), a tetrahydroprotoberberine recently demonstrated to significantly enhance working memory and behavioural flexibility in several prefrontal cortex (PFC)-dependent rodent tasks. d-GOV also has high, selective affinity for dopamine (DA) D1 receptors (D1DRs), and selectively potentiates DA efflux in the PFC. This unique pharmacology sets it apart from many dopaminergic drugs and likely contributes to its cognitive effects. However, it is unclear how d-GOV selectively elevates PFC DA or what the functional effects of d-GOV binding to D1DRs are in the PFC. The aim of this thesis was to advance our understanding of these key aspects of d-GOV’s mechanism(s) in the PFC. I first found that d-GOV reverse dialyzed in the PFC, but not the ventral tegmental area (VTA), was sufficient to elevate PFC DA levels. Either PFC delivery or systemic administration of d-GOV preferentially potentiated DA vs NE efflux in the PFC, which differentiates d-GOV’s mechanism from known potentiators of PFC DA. Furthermore, the potentiating effects of d-GOV on PFC DA were ameliorated when glutamatergic transmission was disrupted in either the PFC or the VTA. These results suggest that d-GOV primarily acts in the PFC to potentiate local DA efflux, and that this mechanism likely involves the mesocortical feedback loop involving prefrontal glutamatergic projections to a population of VTA DA neurons that project back to the PFC. Moreover, d-GOV significantly potentiated whole-cell NMDA current in PFC slices in a D1DR-dependent manner. Additional evidence for the D1DR-mediated potentiation of NMDA currents by d-GOV was found in HEK293 cells co-expressing D1DRs and NMDARs. Specifically, d-GOV potentiated GluN2A-mediated currents in D1-GluN1/GluN2A-expressing cells when glutamate and d-GOV concentrations were low. d-GOV did not affect currents recorded from D1-GluN1/GluN2B-expressing cells, or when D1Rs were not expressed. These collective mechanisms through which d-GOV modulates PFC DA function are novel and further endorses it as a treatment for cognitive impairment.
Dynamic transition from insulating state to eta-pairing state in a composite non-Hermitian system
Creators: name: Yang, X. M.
name: Song, Z.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Quantum Physics (quant-ph)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: The dynamics of Hermitian many-body quantum systems has long been a challenging subject due to the complexity induced by the particle-particle interactions. In contrast, this difficulty may be avoided in a well-designed non-Hermitian system. The exceptional point (EP) in a non-Hermitian system admits a peculiar dynamics: the final state being a particular eigenstate, coalescing state. In this work, we study the dynamic transition from a trivial insulating state to an η-pairing state in a composite non-Hermitian Hubbard system. The system consists of two subsystems, A and B, which are connected by unidirectional hoppings.We show that the dynamic transition from an insulating state to an η-pairing state occurs by the probability flow from A to B: the initial state is prepared as an insulating state of A, while B is left empty. The final state is an η-pairing state in B but empty in A. Analytical analyses and numerical simulations show that the speed of relaxation of the off-diagonal long-range order pair state depends on the order of the EP, which is determined by the number of pairs and the fidelity of the scheme is immune to the irregularity of the lattice.
description: 9 pages, 4 figures
Exciton diffusion in air-suspended single-walled carbon nanotubes
Creators: name: Moritsubo, S.
name: Murai, T.
name: Shimada, T.
name: Murakami, Y.
name: Chiashi, S.
name: Maruyama, S.
name: Kato, Y. K.
Publisher: name: arXiv
Year: 2010
Subjects: subject: Mesoscale and Nanoscale Physics (cond-mat.mes-hall)
subject: FOS: Physical sciences

description: Direct measurements of the diffusion length of excitons in air-suspended single-walled carbon nanotubes are reported. Photoluminescence microscopy is used to identify individual nanotubes and to determine their lengths and chiral indices. Exciton diffusion length is obtained by comparing the dependence of photoluminescence intensity on the nanotube length to numerical solutions of diffusion equations. We find that the diffusion length in these clean, as-grown nanotubes is significantly longer than those reported for micelle-encapsulated nanotubes.
description: 4 pages, 4 figures
“Establishment”: A Core Concept in Chinese Inbound Income Taxation
Creators: name: Cui, Wei
Publisher: name: Columbia Journal of Tax Law
Year: 2010

description: A basic similarity between the Chinese approach to international income taxation and that of many other countries is the two-tiered system China uses to tax inbound foreign investments: some items of income earned by foreigners are taxed on a gross-income basis, primarily by way of withholding, while others are taxed on a net-income basis, through the filing of annual tax returns that account for both income and expenses. In the U.S., as a comparative example, whether an item of income is subject to one or the other mode of taxation turns upon whether the foreign recipient of income is engaged in a “trade or business” in the U.S. and whether the income is “effectively connected” with such U.S. trade or business. In China, a similar determination for a foreign non-individual taxpayer depends on whether the foreign entity’s income is effectively connected with an “establishment or site” (“jigouchangsuo,” or “establishment” for short) in China.2 The existence of this point of resemblance between Chinese and American inbound income taxation is in itself unsurprising. There is, after all, the income tax treaty concept of “permanent establishment,” which determines whether the business profits of an enterprise are taxable on a net-income basis in the country where the income arises. This suggests that most countries adopt some combination of taxation on the basis of net and gross income for inbound investments. However, U.S. tax lawyers generally are careful in distinguishing between domestic and treaty law concepts. In the U.S., for example, the “U.S. trade or business” concept carries most of the weight in determining whether foreigners might be taxable on a net-income basis, whereas the “permanent establishment” concept performs, for the most part, a secondary function in determining how a nonresident would be taxed in the U.S. Similarly, it is prudent to expect that the “permanent establishment” concept would not capture how other countries draw the line between net- and gross-income basis taxation, and this determination for a foreign investor in China will rest on the interpretation of the domestic Chinese concept of “establishment.” How China has drawn this line in the past, and how it might redraw it in the future, is the subject of this Article.
description: Columbia Journal of Tax Law, Vol. 1 No. 1 (2010)
Australian intensive care nurses' evaluation of end of life care
Creators: name: Rattu, Merlin
Publisher: name: Monash University
Year: 2017
Subjects: Uncategorized

description: End of life care (EOLC) in the intensive care unit (ICU) is becoming increasingly common. As a result, intensive care unit (ICU) nurses are required to make a switch from a curative mode of care, to one which promotes a peaceful death. In this transition, nurses are often ill prepared and therefore, further research is needed to adequately prepare nurses to provide this specialised care. The aims of this study were to assess the quality of dying and death in Australian ICUs according to intensive care nurses; to identify areas for improvement in current EOLC nursing practice; to identify Australian intensive care nurses' level of EOLC education to evaluate the possible need for further education; and to describe Palliative Care and Social Work involvement in EOLC. An ICU version of the Quality of Death and Dying (QODD) questionnaire was used in this study. Participants were accessed through the Australian College of Critical Care Nurses (ACCCN). There were 220 participants in this study. The findings of this study indicated that education, experience, patients' conscious state at the time of death, and having someone present at the time of death affected the quality of dying and death in Australian ICUs. Participants also expressed their views that education alone is insufficient in preparing nurses to deal with dying and death; and that learning through experience is also important. This study also found that palliative care services were underutilised. These results strengthen what is already known about this topic and suggests ways in which the quality of EOLC may be improved in future practice.
Improved Motion Plane Adaptive 360-Degree Video Compression Using Affine Motion Models
Creators: name: Ritthaler, Marina
name: Regensky, Andy
name: Kaup, André
Publisher: name: arXiv
Year: 2025
Subjects: subject: Image and Video Processing (eess.IV)
subject: FOS: Electrical engineering, electronic engineering, information engineering

description: Efficient compression of 360-degree video content requires the application of advanced motion models for interframe prediction. The Motion Plane Adaptive (MPA) motion model projects the frames on multiple perspective planes in the 3D space. It improves the motion compensation by estimating the motion on those planes with a translational diamond search. In this work, we enhance this motion model with an affine parameterization and motion estimation method. Thereby, we find a feasible trade-off between the quality of the reconstructed frames and the computational cost. The affine motion estimation is hereby done with the inverse compositional Lucas-Kanade algorithm. With the proposed method, it is possible to improve the motion compensation significantly, so that the motion compensated frame has a Weighted-to-Spherically-uniform Peak Signal-to-Noise Ratio (WS-PSNR) which is about 1.6 dB higher than with the conventional MPA. In a basic video codec, the improved inter prediction can lead to Bjøntegaard Delta (BD) rate savings between 9 % and 35 % depending on the block size (BS) and number of motion parameters.
Asymptotic Uniqueness of Best Rational Approximants to Complex Cauchy Transforms in ${L}^2$ of the Circle
Creators: name: Baratchart, Laurent
name: Yattselev, Maxim
Publisher: name: arXiv
Year: 2009
Subjects: subject: Classical Analysis and ODEs (math.CA)
subject: FOS: Mathematics

description: For all n large enough, we show uniqueness of a critical point in best rational approximation of degree n, in the L^2-sense on the unit circle, to functions f, where f is a sum of a Cauchy transform of a complex measure μsupported on a real interval included in (-1,1), whose Radon-Nikodym derivative with respect to the arcsine distribution on its support is Dini-continuous, non-vanishing and with and argument of bounded variation, and of a rational function with no poles on the support of μ.
description: 28 pages
The Sound and Fury of Carried Interest Reform
Creators: name: Burke, Karen C.
Publisher: name: Columbia Journal of Tax Law
Year: 2010

description: Of all the proposals advanced in recent years to reform Subchapter K, the part of the Internal Revenue Code (“IRC” or “Code”) governing partnership tax, perhaps none has generated more acrimony and confusion than the pending carried interest legislation contained in proposed § 710.1 While reformers have framed the issue of taxing the compensatory portion of a service partner’s return as ordinary income in terms of distributive justice, critics have been quick to invoke the rhetoric of class warfare to fend off reform. In the most elementary terms, the carried interest legislation would tax some (but not all) of a service partner’s share of partnership profits as ordinary income. Even at this basic level, however, the contours of the proposed legislation are ambiguous. Indeed, the reform is sometimes misdescribed as taxing “distributions” rather than “distributive shares” as ordinary income, a distinction that is fundamental. Moreover, the precise tax advantage of carried interest arrangements depends crucially on whether one adopts a “joint-tax” perspective or focuses more narrowly on the service partner’s opportunity for deferral and conversion. Apart from the merits of carried interest legislation, there is also considerable dispute over whether such reform is likely to raise significant amounts of revenue.
description: Columbia Journal of Tax Law, Vol. 1 No. 1 (2010)
Time-adaptive Lagrangian Variational Integrators for Accelerated Optimization on Manifolds
Creators: name: Duruisseaux, Valentin
name: Leok, Melvin
Publisher: name: arXiv
Year: 2022
Subjects: subject: Optimization and Control (math.OC)
subject: FOS: Mathematics

description: A variational framework for accelerated optimization was recently introduced on normed vector spaces and Riemannian manifolds in Wibisono et al. (2016) and Duruisseaux and Leok (2021). It was observed that a careful combination of timeadaptivity and symplecticity in the numerical integration can result in a significant gain in computational efficiency. It is however well known that symplectic integrators lose their near energy preservation properties when variable time-steps are used. The most common approach to circumvent this problem involves the Poincare transformation on the Hamiltonian side, and was used in Duruisseaux et al. (2021) to construct efficient explicit algorithms for symplectic accelerated optimization. However, the current formulations of Hamiltonian variational integrators do not make intrinsic sense on more general spaces such as Riemannian manifolds and Lie groups. In contrast, Lagrangian variational integrators are well-defined on manifolds, so we develop here a framework for time-adaptivity in Lagrangian variational integrators and use the resulting geometric integrators to solve optimization problems on normed vector spaces and Lie groups.
description: 30 pages, 4 figures