Better to Give Than to Receive: Evaluating Recent IP Donation Tax Policy Changes

Over the past decade, charitable contributions of intellectual property have grown rapidly. This growth has coincided with tremendous abuse as firms have sought inflated valuations of donated intellectual property in order to claim larger tax deductions. In 2004, Congress responded by passing section 882 of the American Jobs Creation Act, which drastically changed the rules governing donations of intellectual property. This iBrief argues that Congress, in addressing overvalued intellectual property donations, went too far in its efforts by failing to fully consider the importance of positive donor incentives. After discussing other proposed policies, this iBrief suggests a hybrid policy that combines strong donor incentives with protective measures against overvaluation

Common Practices of Australian Speech-Language Pathologists in the Management of Paediatric Vocal Health

Speech-Language Pathology Session IBConference Theme: Care of the Professional VoiceObjective: This study aimed to determine the common approaches taken by Australian speech language pathologists (SLPs) in the management of paediatric voice caseloads. Methods & Results: Forty-eight Australian SLPs with a current paediatric voice caseload completed an online questionnaire containing 38-items related to assessment, treatment and discharge procedures used in managing a paediatric voice caseload. Paediatric voice comprised between 1-100% of the respondents’ caseloads (M = 8.27%, SD = 17.71). Eight respondents (16.6%) considered themselves to be a voice specialist. Perceptual ratings of voice disorders were used more frequently than instrumental assessment tools throughout the management process. Respondents considered instrumental assessment by an Ear Nose and Throat (ENT) specialist to be important however reported barriers related to ENT service constraints (e.g., ENT availability and long waiting lists) and the associated cost to the client. A range of direct and indirect voice therapy approaches (often in combination) were employed by the respondents, usually determined by client specific factors. Respondents reported that it was more common for patients to be formally discharged (M= 42.32%; SD=41.1) than to self-discharge (M=24.71%; SD=31.78). The most commonly used outcome measures were clinician judgement, pre/post voice recording comparison, and review of results from a follow-up ENT assessment. Quality of life scales were rarely used as outcome measures. The majority of clinicians (56.25%, n = 27/48) indicated that they did not feel confident when managing children with voice disorders, and would welcome further training in the area. Conclusion: This investigation captured current practice of Australian SLPs managing paediatric voice caseloads. This data allows for comparison with management approaches in other countries. The findings highlight a need for further training in this area, particularly to enhance translation of recent research evidence into clinical practice.published_or_final_versio

WTO accession, the changing competitiveness of foreign-financed firms and regional development in Guangdong of southern China

This paper investigates the changing competitiveness of foreign-financed manufacturing firms and its implications for regional development in Guangdong province of southern China in the run-up to World Trade Organization (WTO) accession. It is argued that transnational corporations (TNCs) and some competitive, large-scale, locally-funded firms in Guangdong will triumph after WTO accession. The crowding-out process of small and medium sized enterprises (SMEs) in Guangdong will be accelerated in the near future, as they are competing directly with TNCs, and as their competitive advantages are diminishing, due to bureaucratic red tape and the rigorous enforcement of new government policies. Due to close business linkages with local privately-funded firms, the competitiveness and vitality of foreign-financed enterprises will have profound long term effects on the economic development of Guangdong, before and after WTO accession

Multiple Quantum Well Structures As Optical Waveguides

This thesis is concerned with the design, fabrication and characterisation of semiconductor optical waveguides in which the high index guiding layer is a multiple quantum well structure (MQWS), consisting of alternate layers of high and low band gap semiconductors with the electrons and holes in the MQWS being confined to the low band gap material. This confinement in two dimensions alters greatly the electronic and optical properties of the MQWS in comparison to the bulk properties of the constituent layers. The basic concepts involved in MQW waveguides are introduced using an elementary quantum mechanical analysis of quantum wells together with a brief description of the properties of dielectric waveguides, A more detailed treatment of the electronic and optical properties of MQWS and a review of published experimental work is used to show that the fundamental absorption edge is much more abrupt than that in the corresponding bulk material with strong excitonic characteristics being evident even at room temperature. In addition, the absorption edge is seen to be anisotropic with the fundamental energy gap being larger for light polarised perpendicular to the MQW layers. This anisotropic absorption edge, together with the layered dielectric nature of MQWS, makes them birefringent with a smaller refractive index for light polarised perpendicular to the MQW layers. The quantum confinement of carriers in MQWS also enhances their electroabsorption and electro-optic properties through the quantum confined Stark effect. Standard techniques used in the design, fabrication and analysis of bulk semiconductor waveguides are developed for application to MQW waveguides. These include analytical and numerical techniques for the design of dielectric waveguides; dry etching and metallisation processes for the fabrication of devices; and a laser/optics system to analyse the waveguide devices. To verify these techniques they are first applied to the well-understood case of n/n+ GaAs waveguides and are used to successfully fabricate and analyse single-mode, passive, rib waveguides at l=1.15mum. The electro-optic coefficient is also measured in an active, planar n/n+ waveguide and found to be close to that reported by other workers. The design techniques are then applied to MOWS waveguides resulting in the design of a MQW double heterostructure (MQW-DH), p-i-n diode which was predicted to produce the required Quantum properties (strong, room temperature, excitonic behaviour), waveguide properties (single-mode propagation up to the fundamental absorption edge) and electronic properties (a high reverse bias breakdown voltage and uniform applied electric field). Most of the theoretical work and all the experimental work included is devoted to MQWS in the (Al,Ga)As, III-V semiconductor alloy system. Accordingly, the methods available for growing MQWS in this system are reviewed with Molecular Beam Epitaxy (MBE) being found the most likely method to satisfactorily reproduce the desired structure. MQW-DH were grown at two establishments and are initially studied by photoluminescence and scanning electron microscopy before their planar optical waveguide characteristics are checked using the laser system. Only one sample is found to satisfy all the design requirements, and then only partially. Detailed analysis of the properties of MQW waveguides is therefore limited to this structure. Passive MQW-DH waveguides are demonstrated to exhibit an anisotropic absorption edge as predicted, and it is shown that the design and fabrication techniques developed can be successfully used to obtain single, double and multi-mode strip loaded waveguides. Single-mode waveguides are also used to fabricate passive directional couplers with coupling lengths in good agreement with theoretically predicted values. A semi-empirical model is put forward to describe the band edge electro-absorption of MQWS. Although simple, the model is in qualitative and approximate quantitative agreement with published results. (Abstract shortened by ProQuest.)

A new stepwise carbon cycle data assimilation system using multiple data streams to constrain the simulated land surface carbon cycle

Acknowledgements. This work was mainly funded by the EU FP7 CARBONES project (contracts FP7-SPACE-2009-1-242316), with also a small contribution from GEOCARBON project (ENV.2011.4.1.1-1-283080). This work used eddy covariance data acquired by the FLUXNET community and in particular by the following networks: AmeriFlux (U.S. Department of Energy, Biological and Environmental Research, Terrestrial Carbon Program; DE-FG02-04ER63917 and DE-FG02-04ER63911), AfriFlux, AsiaFlux, CarboAfrica, CarboEuropeIP, CarboItaly, CarboMont, ChinaFlux, Fluxnet-Canada (supported by CFCAS, NSERC, BIOCAP, Environment Canada, and NRCan), GreenGrass, KoFlux, LBA, NECC, OzFlux, TCOS-Siberia, USCCC. We acknowledge the financial support to the eddy covariance data harmonization provided by CarboEuropeIP, FAO-GTOS-TCO, iLEAPS, Max Planck Institute for Biogeochemistry, National Science Foundation, University of Tuscia, Université Laval and Environment Canada and US Department of Energy and the database development and technical support from Berkeley Water Center, Lawrence Berkeley National Laboratory, Microsoft Research eScience, Oak Ridge National Laboratory, University of California-Berkeley, University of Virginia. Philippe Ciais acknowledges support from the European Research Council through Synergy grant ERC-2013-SyG-610028 “IMBALANCE-P”. The authors wish to thank M. Jung for providing access to the GPP MTE data, which were downloaded from the GEOCARBON data portal (https://www.bgc-jena.mpg.de/geodb/projects/Data.php). The authors are also grateful to computing support and resources provided at LSCE and to the overall ORCHIDEE project that coordinate the development of the code (http://labex.ipsl.fr/orchidee/index.php/about-the-team).Peer reviewedPublisher PD