United States tax treaty policy: an overview Rosenbloom, H David; Langbein, Stanley I
The Columbia journal of transnational law,
01/1981, Letnik:
19, Številka:
3
Journal Article
Recenzirano
Outlines the history of international efforts to achieve "tax harmonization" (especially the OECD) and analyses current U.S. attitudes.
Streamers, i.e. finger-like structures, reach from lower into extra-tropical latitudes. They can be detected in N2O or O3 distributions on single lower stratospheric layers in mid-latitudes since ...they are characterised by high N2O or low O3 values compared to undisturbed mid-latitude values. If irreversible mixing occurs, streamer events significantly contribute to the transfer of tropical air masses to mid-latitudes which is also an exchange of upper tropospheric and stratospheric air. A climatology of streamer events has been established, employing the chemical-transport model KASIMA, which is driven by ECMWF re-analyses (ERA) and operational analyses. For the first time, the seasonal and the geographical distribution of streamer frequencies has been determined on the basis of 9 years of observations. For the current investigation, a meridional gradient criterion has been newly formulated and applied to the N2O distributions calculated with KASIMA. The climatology has been derived by counting all streamer events between 21 and 25 km for the years 1990 to 1998. It has been further used for the validation of a streamer climatology which has been established in the same way employing data of a multi-year simulation with the coupled chemistry-climate model ECHAM4.L39(DLR)/CHEM (E39/C). It turned out that both climatologies are qualitatively in fair agreement, in particular in the northern hemisphere, where much higher streamer frequencies are found in winter than in summer. In the southern hemisphere, KASIMA analyses indicate strongest streamer activity in September. E39/C streamer frequencies clearly offers an offset from June to October, pointing to model deficiencies with respect to tropospheric dynamics. KASIMA and E39/C results fairly agree from November to May. Some of the findings give strong indications that the streamer events found in the altitude region between 21 and 25 km are mainly forced from the troposphere and are not directly related to the dynamics of the stratosphere, in particular not to the dynamics of the polar vortex. Sensitivity simulations with E39/C, which represent recent and possible future atmospheric conditions, have been employed to answer the question how climate change would alter streamer frequencies. It is shown that the seasonal cycle does not change but that significant changes occur in months of minimum and maximum streamer frequencies. This could have an impact on mid-latitude distribution of chemical tracers and compounds. The influence of streamers on the mid-latitude ozone budget has been assessed by applying a special E39/C model configuration. The streamer transport of low ozone is simply inhibited by filling up its ozone content according to the surrounding air masses. It shows that the importance of streamers for the ozone budget strongly decreases with altitude. At 15 km streamers lead to a decrease of ozone by 80%, whereas around 25 km it is only 1 to 5% and at mid-latitude tropopause, ozone decreases by 30% (summer) to 50% (winter).
A report of the Appellate Body of the World Trade Organization on U.S. income tax practices regarding foreign sales corporations, including subsidy policies and the General Agreement on Tariffs and ...Trade (GATT) is described.
Accountability and Private Governments Langbein, Laura; Spotswood-Bright, Kim
Regulation (Washington. 1977),
04/2005, Letnik:
28, Številka:
1
Magazine Article, Journal Article
This article discusses the emergence of private residential community associations (RCA) as suppliers of services that historically have been provided by local government. RCAs are private ...organizations that display many characteristics of typical local governments. They supply services that are often provided by municipalities, including: 1. maintenance of common areas, 2. roads, 3. utility systems (water and sewer), 4. lighting, 5. refuse removal, and 6. communication systems. RCAs appear to act as if they are governed by a high-demand review group, while professional management (i.e., hierarchical control) slightly reduces the tendency of RCAs to produce and charge too much. In our sample of RCAs, higher fees lead to a lower sales value of the average unit. This result, however, is politically invisible; the politically visible simple correlations are all positive.
A preshower photon multiplicity detector for the WA93 experiment Aggarwal, M.M.; Badyal, S.K.; Bhalla, K.B. ...
Nuclear instruments & methods in physics research. Section A, Accelerators, spectrometers, detectors and associated equipment,
03/1996, Letnik:
372, Številka:
1
Journal Article
Recenzirano
A fine granularity preshower detector has been designed, fabricated and installed in the WA93 experiment for the
first ever measurement of photon multiplicity in ultra-relativistic heavy ion ...collisions. Photons are counted by detecting the preshower signal in plastic scintillator pads placed behind a lead converter and applying a threshold on the scintillator signal to reject the minimum ionizing particles. The photon detection efficiency estimated using Monte-Carlo and beam test results is found to be ∼65–75% depending on centrality. Simulation and performance results of the detector for counting of photons and rejection of hadrons in the large multiplicity environment of ultra-relativistic heavy ion collisions are described.
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