657 research outputs found
SNSF Datastory: Where do our Postdoc.Mobility grantees go? Europe is the trend
No full textSNSF Datastory: Where do our Postdoc.Mobility grantees go? Europe is the trend
The SNSF sends hundreds of early-career researchers all over the world every year to take part in multi-year international research visits. Where do they go?
English
German
French
Author(s): Oliver John, Martina Haug, Anne Jorstad
Publication date: 2022-07-1
The United States Policy of Stringent Anti-Treaty-Shopping Provisions: A Comparative Analysis
No full textTax avoidance through international treaty shopping has become a subject of intense controversy in the international community. By shrewdly structuring businesses, corporations are currently able to take advantage of tax exemptions contained in tax treaties, though the countries that have joined the treaties never intended for them to benefit from such provisions. Many nations, including the United States, view this practice as tax treaty abuse. In response to such abuses, many countries are now incorporating strict anti-treaty-shopping provisions in their bilateral tax treaties.
Ms. Haug begins the Article by describing the practice of treaty shopping and, specifically, the various methods of tax treaty abuse. She then examines the different approaches countries are taking to prevent such abuses. After assessing the utility and feasibility of countries\u27 attempts to combat treaty shopping, the author concludes that, while strict anti-treaty-shopping provisions in bilateral treaties may be somewhat effective, the only way to truly control tax avoidance is to harmonize the international tax system. To achieve this goal, the author argues, countries must either increase their treaty networks or enter into a multilateral tax convention. Due to countries\u27 concerns that such a convention would adversely affect their sovereignty, however, Ms. Haug is not optimistic that such a solution will come to fruition
Analysing change in international politics: a semiotic method of structural connotation
No full textProcesses such as internationalisation and privatisation bring along new challenges both for the conceptualisation and for the measurement of transformations of the state. This paper outlines a semiotic Method of Structural Connotation, which combines content- and network analysis, thus to model change in international politics. After an investigation of the methodical and epistemological chances and pitfalls a 5-step-toolbox is presented and illustrated with a current application: The Bologna-Process for a European Higher Education Area. -- Angesichts neuerer Entwicklungen wie Internationalisierung und Privatisierung stellen sich auch neue Herausforderungen für die Konzeptualisierung und Messung von Staatlichkeit im Wandel. In diesem Arbeitspapier wird eine semiotische Methode Struktureller Konnotation vorgestellt, die inhaltsanalytische und netzwerkanalytische Elemente zusammenführt, um den Wandel internationaler politischer Prozesse und Akteursfigurationen zu erfassen. Nach einer Betrachtung der methodischen und epistemologischen Herausforderungen und Chancen folgt ein konkreter Verfahrensvorschlag nach dem Baukastenprinzip. Am Beispiel des Bologna-Prozesses für einen Europäischen Hochschulraum wird das methodische Vorgehen Schritt für Schritt erläutert.
Transient modelling of a multi-cell alkaline electrolyzer for gas crossover and safe system operation
No full textDue to the intermittency of renewable energy sources, alkaline water electrolyzers are typically operated at partial load compared to the nominal design value. It is well-known that gas crossover is dominant at low current densities leading to higher anodic hydrogen content and higher cathodic oxygen content in the separator tanks. High anodic hydrogen content is tantamount to loss of product hydrogen which results in an explosive atmosphere in the gas phase if the volumetric hydrogen content in oxygen exceeds 4%. We have developed a transient model of a multi-cell stack which can describe the operation of the electrolyzer with mixed electrolyte flows (anolyte and catholyte), separated flows, or a combination thereof (dynamic switching). This is a major extension of the steady-state model developed by Haug et al. (International Journal of Hydrogen Energy, 2017, 42, 15,689–15707). In sharp contrast to the steady-state model by Haug et al., the transient model can calculate the gas crossover as the operating conditions (e.g. electrolyte flow cycles) dynamically change in time. Depending on the size of the stack and the separator tanks, the model estimates different rates for impurities to build up. The transient model is validated using independent experimental results by Haug et al. and Brauns et al. (Electrochimica Acta, 2022, 404, 139,715) The results show that the dynamic model can follow experimental results for fluctuating current densities for a period of several days. We found that the dynamic response and transition time to steady state depend significantly on the geometrical volume of the gas separators with respect to the single-cell stack. For a multi-cell stack, we find that the impurities build-up faster when increasing the number of cells in the stack. This model serves as a tool for sizing and process management of the electrolyzer system and the separator tanks especially with respect to explosion safety.Engineering ThermodynamicsProcess and Energ
A Closer Look at Long Run Money Demand
No full textWe study annual United States data from 1869 or 1900 to 1999. We find evidence for a well-specified and stable model of money demand with data from 1946 to 1999. We carry out diagnostic and stability tests, including nonlinearity tests. A linear cointegration model with the monetary base performs better than a model with M1. A specification with M2 is not supported. We use real GNP as the scale variable and a short term interest rate as the opportunity cost measure. We estimate an income elasticity of .86 and an interest rate elasticity of -.44 for the monetary base.
EDGES AND RUSHES OF MINNESOTA: THE COMPLETEGUIDETOSPECIESIDENTIFICATION. Welby R. Smith; photography by Richard Haug.
No full textEven the most seasoned individual with a plant identification background can relate to the difficulty of identifying sedges and rushes to the species level. Historically, one has had to rely on dichotomous keys to identify a sedge or rush species in the field. After hours of frustration, a person ends up collecting the plant and, if lucky, bringing the collection back to a herbarium where it can be compared to known specimens. I have been collecting and identifying sedge and rush species for over 25 years, and author Welby Smith along with photographer Richard Haug have published what I believe will be considered one of the most usable field guides for sedge and rush identification in the upper Midwest.
I believe I should mention early in this review what makes this book such an amazing resource for field identification of sedges and rushes—the photography. The photography is of the highest quality I have ever seen! The array of photographs included with each species focuses on the characteristics that clearly differentiate one species from another. Each species usually has a photograph of the whole plant and sometimes the plant within its habitat. There are always photographs of the inflorescence and fruit, including perigynia or capsules and achenes or seeds. For example, the genus Carex includes photographs of the scale (sometimes the scale with the perigynium), the perigynium (usually dorsal and ventral views), and the achene, and in certain cases there are multiple photographs of each showing the changes in color during the season. Most of the photographs are of living plants and their parts, which is exactly what one would see in the field. Having pointed out this fact, it is mind-boggling how much time and effort that the people involved in the production of this book must have dedicated to putting this resource together. It had to be a passion or, at least, an obsession toward perfection
Synergy of a blue line: How a problem stream can solve future conditions
No full textThe dysfunctional and canalized rain water stream "Elprom" in Varna, Bulgaria is causing environmental and social risks in its immediate surrounding (water shed) but also causes wider consequences. Thus the aim is to turn a problematic stream into a benefit for the city and its inhabitants with an inegrated+landscape based approach. By doing so a surface water management will be introduced, simultaneously the ecosystem restored and a recommendation on an integrated urban development given.Architecture and The Built EnvironmentUrbanismLandscape Architectur
The real option with an absorbing barrier.
No full textCe papier analyse l'option réelle avec barrière inférieure. C'est le modèle d'un investissement irréversible soumis au risque de perdre l'option d'investir si on attend trop. La valeur critique pour investir décroit lorsque la barrière se rapproche, ou lorsque la volatilité augmente. L'incertitude a un effet ambigu sur le temps espéré de décision et sur la probabilité de résolution après N années. Les résultats numériques et analytiques s'appliquent aussi à une option financière aéricaine avec une "down-and-out barrier" sur un support payant des dividendes.option réelle, incertitude, irréversibilité
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