4,989 research outputs found
Concentration, market power and international tax competition
No full textOver the past few decades, there has been a notable increase in firms’ market power accompanied by a global decrease in Corporate Income Tax (CIT) rates. This paper provides a theoretical framework to shed light on these diverging trends. I develop a general equilibrium model that incorporates imperfect competition and strategic interaction among firms, allowing them to shift profits abroad towards a tax
haven. I find that increasing firms’ market power enhances their incentives to engage in profit shifting, via larger profits. Profits rise through (i) larger markdowns and (ii) reallocation of market share towards more productive firms. A government, competing to retain firms’ profits, set low tax rates to prevent local firms from evading toward tax haven(s). The competition is stronger, i.e. lower tax rates, when firms’ market power is higher. Besides, I find that profit shifting widens the disparities among ex-ante heterogeneous firms and endogenously increases the level of market power in the economy, favouring the most productive firms
Rozpor ako východisko, láska ako smer u Simone Weilovej (Contradiction as base, Love as direction in writings of Simone Weil)
No full textArticle is explaining contradiction and love, Simone Weil‘s essential terms of hermeneutics of human Being. It introduces close relation of these terms with her understanding of God as well as with her overall concept of religion. Author also mentions Simone Weil‘s inspirations with philosophical and spiritual concepts of the East
L'Econometria per le indagini territoriali: appunti metodologici e un'applicazione alla Sardegna
No full textIl recente interesse scientifico per lanew economic geographyha favorito il sorgere e
il consolidarsi di un filone di ricerca di economia applicata che mira alla
formalizzazione e misurazione delle relazioni spaziali fra fenomeni economici.
Questa attività di ricerca, dapprima relegata in una nicchia accademica, oggi
trova progressivamente applicazione nei corsi universitari, segno di una
disciplina che suscita interesse per l’approccio innovativo all’indagine delle
dinamiche sociali ed economiche.L’econometria spaziale nasce come branca dell’econometria tradizionale con la
finalità di affrontare le problematiche connesse all’impiego di dati
georeferenziati, cioè collegati ad entità geografiche. Fra i vari temi assumono
rilevanza particolare l’interdipendenza (o autocorrelazione) e l’eterogeneità (o
eteroschedasticità) spaziale. Per essi, troppo spesso, gli elementi forniti dalla
econometria tradizionale appaiono insufficienti.Questo lavoro si propone di rendere esplicite le peculiarità proprie delle tecniche
dell’econometria spaziale insieme ad alcune istruzioni d’uso per le loro
applicazioni concrete
Éléments et techniques constructives de la casbah
No full textIl contributo illustra la tecnologia costruttiva dell'architettura storico-tradizionalee coloniale della città di Dellys, nella regione delle Kabilya in Algeria settentrionale. Si tratta della base conoscitiva a scala tecnologico-materica per il manuale del recupero dell'architettura tradizionale di Dellys redatto in seno al progetto Montada
“I beg you to tell me what has become of Djamila”: The Political Mobilization of Simone de Beauvoir’s Readers During the Boupacha Affair
No full textBy Sophia Millman This is a condensed version of a Masters thesis dedicated to the political mobilization of Simone de Beauvoir’s readers. The citations from the letters were translated from French by the author. *** On June 2, 1960, the French government ordered all copies of the daily Algiers edition of Le Monde seized and destroyed to suppress the publication of Simone de Beauvoir’s article “Pour Djamila Boupacha.” Beauvoir, a self-professed “woman of letters”, not “of action[1]”, and one ..
A comparative study of form and theology in the works of Flannery O'Connor and Simone Weil
No full textIn this comparative study of the form and theology of Flannery O'Connor and Simone Weil I interrogate how Weil's philosophical writings and her theology illuminate O'Connor's use of both narrative and non-fictional forms, and her Catholicism. The Introduction analyses how Weil's concept of superposed reading provides a new method of approaching both O'Connor, her writings, and O'Connor
studies, and focuses on how such apparently different women interconnect. Chapter One explores how both Weil and O'Connor attempt to write their theologies on the
souls of their readers yet are each subject to constraints imposed by form. Weil's concept of locating equilibrium between incommensurates is discussed, and her
distinctively philosophical approach to fictions and fictionality is used to investigate O'Connor's notion of prophetic fictions and the writer's role. Chapter Two assesses how both writers revivify Christian paradoxes. Weil's monstrous concept of affiiction, and O'Connor's use of the grotesque genre to jolt secular man into an
awareness of the sacred are scrutinised. Chapter Three studies how both writers consider an encounter between God and man is possible through the action of grace. My Conclusion interrogates how Weil's work can deepen our understanding of O'Connor's writings, and examines how successful O'Connor is at realising a truly
Christian literature. I conclude that despite being a writer of powerful fictions, O'Connor can not be totally successful in her mission as writer-prophet because
ultimately fiction escapes orthodoxy
Symmetric polarization-insensitive directional couplers fabricated by femtosecond laser writing
No full textWe study analytically the polarization behaviour of directional couplers composed of birefringent waveguides, showing that they can induce polarization transformations that depend on the specific input-output path considered. On the basis of this study, we propose and demonstrate experimentally, by femtosecond laser writing, directional couplers that yield a polarization-independent power splitting and, at the same time, preserve the polarization state of the propagating light. More in detail, we devise two di erent approaches to realize such devices: the first one is based on local birefringence engineering by additional refractive index modification tracks, while the second one exploits ultra-low birefringence waveguides (b = 1.2 × 10−6), obtained by thermal annealing
Microlinices benthovus Simone 2014
No full textbenthovus, Microlinices Simone, 2014 Microlinices benthovus Simone, 2014: 575–578 (figs 6A–J, 7A–H, 11A–C). Gastropoda, Naticidae Paratypes (22 spc): MZSP 105269. Paratypes 1 (15 spc): MZSP 105270. Paratypes 2 (16 spc): MZSP 105271. Paratypes 3 (7 spc): MZSP 105272. Localities: Brazil, Espírito Santo, off Itaúnas, Abrolhos Slope, 18°59' S, 37°50' W, MD55 sta. DC 73, 637 m depth, 27 May 1987; 1) 19°00' S, 37°48' W, MD55 sta. DC72, 950– 1050 m, 27 May 1987; 2) off Regência, 19°40' S, 37°48' W, MD55 sta. CB77, 790– 940 m depth, 27 May 1987; 3) off Itaúnas, Abrolhos Slope, 19°01' S, 37°47' W, MD55 sta. CB79, 1500–1575 m depth, 28 May 1987. Collectors: P. Bouchet, J.H. Leal and B. Métivier. Preservation: Dry. Remarks: Former MNHN, Paris. The catalogue number MZSP 105250 is mentioned twice in Simone’s (2014) paper, among the paratypes of M. ibitingus Simone, 2014 and M. benthovus. This duplicity was a mistake by the author: the latter is an erroneous designation and should be disregarded. The only valid paratype lots for M. benthovus are the ones shown above.Published as part of Cavallari, Daniel C., Dornellas, Ana Paula S. & Simone, Luiz Ricardo L., 2016, Second annotated list of type specimens of molluscs deposited in the Museu de Zoologia da Universidade de São Paulo, Brazil, pp. 1-59 in European Journal of Taxonomy 213 on page 10, DOI: 10.5852/ejt.2016.213, http://zenodo.org/record/384012
Thermal Phase Shifters for Femtosecond Laser Written Photonic Integrated Circuits
No full textPhotonic integrated circuits (PICs) are today acknowledged as an effective solution to fulfill the demanding requirements of many practical applications in both classical and quantum optics. Phase shifters integrated in the photonic circuit offer the possibility to dynamically reconfigure its properties in order to fine tune its operation or to produce adaptive circuits, thus greatly extending the quality and the applicability of these devices. In this paper, we provide a thorough discussion of the main problems that one can encounter when using thermal shifters to reconfigure photonic circuits. We then show how all these issues can be solved by a careful design of the thermal shifters and by choosing the most appropriate way to drive them. Such performance improvement is demonstrated by manufacturing thermal phase shifters in femtosecond laser written PICs (FLW-PICs), and by characterizing their operation in detail. The unprecedented results in terms of power dissipation, miniaturization and stability, enable the scalable implementation of reconfigurable FLW-PICs that can be easily calibrated and exploited in the applications
Was bringt die Föderalismusreform? Wahrscheinliche Effekte der geänderten Zustimmungspflicht
No full textThe recently enacted reform of German federalism is supposed to make legislation faster, more efficient and better. To what extent are these expectations justified? In order to assess the likely effects of the reform, this study uses a research design that was recently applied by the Research and Reference Services of the German Bundestag (parliament): we estimate the future effects of the reform by analyzing the impact it would have had on the legislation in the 14th and 15th term of the Bundestag if it had already been been in force at that time. In particular we ask: To what extent would the number of laws requiring the consent of the states' chamber, the Bundesrat, have been reduced? Which type of laws would have been affected by this reduction - the more controversial ones, or the less controversial ones? Which policy sectors would have seen the greatest reduction? How much would the reduction have increased the government's capacity to act effectively? Would the legislative process have been accelerated? -- Die verabschiedete Föderalismusreform soll die Gesetzgebung in Deutschland schneller, effizienter und besser machen. Inwiefern sind diese Erwartungen berechtigt? Zur Abschätzung der Reformfolgen auf die Bundesgesetzgebung folgen wir in dem vorliegenden Working Paper einer Vorgehensweise, die der Wissenschaftliche Dienst des Bundestages kürzlich in einer Studie angewandt hat: Die Auswirkungen der Föderalismusreform insbesondere auf die Zustimmungspflicht werden anhand der Gesetzgebung der 14. und 15. Legislaturperiode untersucht. Wir fragen insbesondere: Wie stark hätte sich der Anteil der Zustimmungsgesetze verringert, wenn die neuen Zustimmungsregeln schon in diesen beiden Legislaturperioden gegolten hätten? Wären eher zwischen Regierung strittige oder unstrittige Gesetze von der Zustimmungspflicht befreit worden? Welche Politikbereiche wären betroffen? Wie sehr hätte sich die politische Handlungsfreiheit der Bundesregierung erhöht? Wäre die Gesetzgebung durch die veränderten Zustimmungsregeln beschleunigt worden?
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