Do vertical tax externalities lead to tax rates being too high? A note

When both vertical and horizontal externalities are at work in a federation, they generally distort levels of taxation in opposite directions. This article is an extension of the Keen and Kotsogiannis (Am Econ Rev March: 363–370, 2002) model. It focuses on state tax policy when states provide an industrial public good increasing firms’ marginal productivity rather than a residential public good intended to households. We find that some results related to whether equilibrium state taxes are likely to be too high or too low are much more complex when state-provided industrial public goods are considered. First, we show that in the presence of industrial public goods, a dominant vertical externality may result in state tax rates being too low (and not too high as it is the case with residential public goods). Second, we find that under certain conditions, horizontal and vertical externalities may point in the same direction and reinforce each other towards tax rates being too high or too low.     

Discrete Tagaki–Sugeno models for control: Where are we?

This work deals with relaxed conditions for stability and stabilization of discrete-time Takagi–Sugeno (TS) models. It recalls classical results found in the literature which use quadratic Lyapunov functions leading to very conservative conditions, and various extensions based on piecewise and non-quadratic Lyapunov functions. Afterwards, a new and powerful way to enhance the previous results is depicted. The basic idea is that waiting long enough a stable model will converge towards its equilibrium and, therefore, the Lyapunov functions under consideration are not necessarily decreasing at every sample, but are allowed to decrease every k samples. Whatever it is k >1, the results are proved to include the standard one-sample case. The potential of this approach is shown through several examples in the paper.     

Bistable swirled flames and influence on flame transfer functions

Large Eddy Simulations (LES) are used to study a lean swirl-stabilized gas turbine burner where the flow exhibits two stable states. In the first one, the flame is attached to the central bluff body upstream of the central recirculation zone which contains burnt gases. In the second one the flame is detached from the central bluff body downecirculation zone which is filled by cold unburnt gases and dominated by a strong Precessing Vortex Core (PVC). The existence of these two states has an important effect on the dynamic response of the flame (FTF): both gain and phase of the FTF change significantly in the detached case compared to the attached one, suggesting that the stability of the machine to thermoacoustic oscillations will differ, depending on the flame state. Bifurcation diagrams show that the detached flame cannot be brought back to an attached position with an increased fuel flow rate, but it can be re-attached by forcing it at high amplitudes. The attached flame however, behaves inversely: it can be brought back to the detached position by both decreasing or increasing the pilot mass flow rate, but it remains attached at all forcing amplitudes.     

Organizing for Continuous Innovation: On the Sustainability of Ambidextrous Organizations

Organizing for innovation does not present itself as a straightforward exercise. The complexities entailed when implementing an innovation strategy can be related directly to the multitude of objectives it comprises. Recently, several scholars have advanced the notions of semi‐ or quasi‐structures and ambidextrous organizations to handle these multiple requirements. These organizational forms imply the simultaneous presence of different activities, exhibiting differences in technology and market maturation. As a consequence, financial returns will reflect this diversified resource allocation pattern. Moreover, as higher levels of complexity are being introduced; ambidextrous organizations will encounter additional, organizational, costs. Compared to organizations that focus on the most profitable part of the portfolio, ambidextrous organizations – ceteris paribus – tend to be inferior in terms of financial returns. Within this contribution we explore under which conditions ambidextrous organizations can outperform focused firms; considered a prerequisite for their sustainability. In order to do so, we develop an analytical framework depicting the differential value dynamics, focused and ambidextrous firms can enact. Our findings reveal the relevancy of adopting extended time frames as well as introducing interface management practices aimed at cross‐fertilization. Finally, the synergetic potential of (underlying) technologies comes to the forefront as necessary in order for ambidextrous organizations to become sustainable.     

Source-monitoring training facilitates preschoolers' eyewitness memory performance.

Preschool children are more susceptible to misleading postevent information than are older children and adults. One reason for young children's suggestibility is their failure to monitor the source of their memories, as in, for example, discriminating whether an event was seen live versus on television. The authors investigated whether source-monitoring training would decrease preschoolers' suggestibility. Thirty-six 3-4-year-olds observed target live and video events and were then given source-monitoring or recognition (control) training on nontarget events. Following training, all children answered 24 misleading and nonmisleading target-event questions. Children given source-monitoring training were more accurate than control group children in response to misleading and nonmisleading yes-no questions and in response to nonmisleading, open-ended questions. Implications for strategy development, dual representation, and child witness interviewing are discussed. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Palladium‐Catalyzed [2+1] Cycloadditions Affording Vinylidenecyclopropanes as Precursors of 7‐Membered Carbocycles

Palladium(II) acetate in association with secondary phosphine oxides provides an efficient catalytic system for [2+1] cycloadditions starting from oxanorbornene derivatives and tertiary propargyl esters giving rise to vinylidenecyclopropanes. This reaction is specific to bidentate phosphinito–phosphinous acid ligands generated from secondary phosphine oxides. The [2+1] cycloaddition was found broad in scope with a high tolerance to various functional groups. Moreover, vinylidenecyclopropanes were straightforwardly converted into oxabicyclo[3.2.1]oct‐2‐ene derivatives through a palladium‐catalyzed ring‐expansion. Finally, the oxa bridge cleavage of oxatricyclic compounds yields functionalized 7‐membered carbocycles.

     

Routing for disruption tolerant networks: taxonomy and design

Communication networks, whether they are wired or wireless, have traditionally been assumed to be connected at least most of the time. However, emerging applications such as emergency response, special operations, smart environments, VANETs, etc. coupled with node heterogeneity and volatile links (e.g. due to wireless propagation phenomena and node mobility) will likely change the typical conditions under which networks operate. In fact, in such scenarios, networks may be mostly disconnected, i.e., most of the time, end-to-end paths connecting every node pair do not exist. To cope with frequent, long-lived disconnections, opportunistic routing techniques have been proposed in which, at every hop, a node decides whether it should forward or store-and-carry a message. Despite a growing number of such proposals, there still exists little consensus on the most suitable routing algorithm(s) in this context. One of the reasons is the large diversity of emerging wireless applications and networks exhibiting such “episodic” connectivity. These networks often have very different characteristics and requirements, making it very difficult, if not impossible, to design a routing solution that fits all. In this paper, we first break up existing routing strategies into a small number of common and tunable routing modules (e.g. message replication, coding, etc.), and then show how and when a given routing module should be used, depending on the set of network characteristics exhibited by the wireless application. We further attempt to create a taxonomy for intermittently connected networks. We try to identify generic network characteristics that are relevant to the routing process (e.g., network density, node heterogeneity, mobility patterns) and dissect different “challenged” wireless networks or applications based on these characteristics. Our goal is to identify a set of useful design guidelines that will enable one to choose an appropriate routing protocol for the application or network in hand. Finally, to demonstrate the utility of our approach, we take up some case studies of challenged wireless networks, and validate some of our routing design principles using simulations.     

Biomonitoring of the adverse effects induced by the chronic exposure to lead and cadmium on kidney function: usefulness of alpha-glutathione S-transferase

A successful prevention of renal diseases induced by occupational exposure to lead (Pb) and/or cadmium (Cd) largely relies on the capability to detect nephrotoxic effects at a stage when they are still reversible or at least not yet compromising renal function. Hence, the aim of this cross-sectional study was to evaluate the usefulness of a set of early biological markers of oxidative stress or nephrotoxicity for the biomonitoring of workers occupationally exposed to Pb and/or Cd in a non-ferrous metal smelter, and gender, age, socioeconomic status, smoking habits, and drug use-matched control individuals. In exposed subjects, mean levels of Pb in blood and urine were also 387.1+/-99.1 microg Pb/L (1.868+/-0.478 micromol Pb/L) and 217.7+/-117.7 microg Pb/g creatinine (1.051+/-0.568 micromol Pb/g creatinine), and mean levels of Cd in blood and urine were 3.26+/-2.11 microg Cd/L (0.029+/-0.019 micromol Cd/L) and 2.51+/-1.89 microg Cd/g creatinine (0.022+/-0.017 micromol Cd/g creatinine), suggesting thereby relatively low occupational exposure levels. Statistically significant variations in zinc protoporphyrin, malondialdehyde, retinol binding protein, alpha-glutathione S-transferase, and urinary protein levels were reported between the two groups, and were closely correlated with Pb and/or Cd exposure levels. Variations in alphaGST levels were closely associated with Pb exposure. Taken together, these results suggest the use of alpha-glutathione S-transferase excretion in urine as a hallmark of early changes in the proximal tubular integrity.     

Interaction between nitrogen and sulfur by foliar application and its effects on flour bread‐making quality

BACKGROUND: Optimization of nitrogen (N) and sulfur (S) nutrition of wheat influences the bread‐making quality of grain. This study was conducted to determine whether the application of N and S in winter wheat at anthesis stage during two field trials could influence the absorption and distribution of N and S in grain and flour bread‐making quality RESULTS: The incorporation of ¹⁵N and ³⁴S tracers in various plant parts (leaves, stems, spikes) was determined by isotopic ratio mass spectrometry coupled with an elemental analyser (EA‐IRMS). The effects of foliar fertilization on percentage of ¹⁵N and ³⁴S recovery in various plant parts, grain yield, flour protein content, and dough properties were investigated after a combination of treatments: N (urea), S (micronized elemental S) and NS (both urea and micronized elemental S). Nitrogen (70–80%) and S (35–55%) were quickly assimilated during the days following application. Sixty days after application, 42–68% N and 6–12% S were recovered in the grain. When N and S fertilizers were applied simultaneously, N and S recoveries (68% and 12%), N/S ratios (11–14), flour protein content (115 g kg^?1) and dough strength (310 × 10^?4 J), swelling (21.8 mmH₂O) and extensibility (96.4 mm) were increased. CONCLUSION: A synergistic effect between the foliar applied N and S fertilizers appears to increase N and S assimilation in grain and may improve bread‐making qualities. Copyright © 2007 Society of Chemical Industry