Accounting Ethics Education: An Authentic Value-Based Approach

In order to infuse the teaching of ethics in the field of Accounting as well as within a business school curriculum per se, the traditional neo-classical method must move away from the microcosm of self in favor of consideration for others

PACKER: a switchbox router based on conflict elimination by local transformations

PACKER is an algorithm for switchbox routing, based on a novel approach. In an initial phase, the connectivity of each net is established without taking the other nets into account. In general, this gives rise to conflicts (short circuits). In the second stage, the conflicts are removed iteratively using connectivity-preserving local transformations. They reshape a net by displacing one of its segments without disconnecting it from the net. The transformations are applied in a asystematic way using a scan line technique. The results obtained by PACKER are very positive: it solves all well-known benchmark example

The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm. The EATR is computed for investments generating economic rents (i.e. pure profits above the market interest rate). In contrast to the prevailing approaches for calculating EATR based on separate and isolate investment projects the model-firm approach allows to calculate EATR for more complex and realistic conditions that are relevant for the decision making. Due to its flexibility another important advantage of the model-firm approach is the possibility to include the most relevant and complex provisions of the tax codes (i.e. tax systems, taxes, tax rates, and tax bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries reveals the wide spread between the national EATR. Moreover, for the time series 1995-2000 it could be shown that the differences between the EATR have declined a little. In spite of this convergence, however, tax distortions of competition did not become significantly less. --Tax burden comparison,capital income taxation,tax competition,tax harmonization in Europe

Personnel emergency carrier vehicle

A personnel emergency carrier vehicle is disclosed which includes a vehicle frame supported on steerable front wheels and driven rear wheels. A supply of breathing air is connected to quick connect face mask coupling and umbilical cord couplings for supplying breathing air to an injured worker or attendant either with or without a self-contained atmospheric protection suit for protection against hazardous gases at an accident site. A non-sparking hydraulic motion is utilized to drive the vehicle and suitable direction and throttling controls are provided for controlling the delivery of a hydraulic driving fluid from a pressurized hydraulic fluid accumulator. A steering axis is steerable through a handle to steer the front wheels through a linkage assembly

Recent results from MAUS payloads

Project MAUS is a part of the German material sciences program and provides autonomous payloads for the Space Shuttle. These payloads are housed in canisters which are identical with those of NASA's Get-Away-Special program. The main components of the hardware are: a standard system consisting of power supply, experiment control, data acquisition and the experiment modules containing experiment specific hardware. Up to now, three MAUS modules with experiments from the area of material sciences have been flown as GAS payloads. Results will be reported from GAS Payload Number G-27 and G-28 flown aboard STS-51G