LCS Tool : A Computational Platform for Lagrangian Coherent Structures

We give an algorithmic introduction to Lagrangian coherent structures (LCSs) using a newly developed computational engine, LCS Tool. LCSs are most repelling, attracting and shearing material lines that form the centerpieces of observed tracer patterns in two-dimensional unsteady dynamical systems. LCS Tool implements the latest geodesic theory of LCSs for two-dimensional flows, uncovering key transport barriers in unsteady flow velocity data as explicit solutions of differential equations. After a review of the underlying theory, we explain the steps and numerical methods used by LCS Tool, and illustrate its capabilities on three unsteady fluid flow examples

THE EUROPEANISATION PROCESS AND THE PRE-ACCESSION DYNAMICS IN ROMANIA

In recent years a substantial part of literature that covers topics on European integration has turned its attention to how the membership of the European Union (EU) has generated and contributed to domestic reform, a process commonly known as Europeanisation. This process represents the reform of institutions, structures and policies in compliance with the requirements, policies and dynamics of the European integration mechanisms. Following the national - European interaction, countries internalise European legislation and adapt institutionally. The purpose of this paper is to analyse the Europeanisation process and also to what extent it has influenced the political and economic reform in Romania throughout the pre-accession period. Despite its essential contributions, the Europeanisation effects were less significant in Romania (especially in the early years of negotiations with Brussels) compared with other Eastern European countries. And this has not been caused by the Europeanisation lack of efficiency, but mainly because of the Romanian political class reluctant to change that largely undermined the dynamics of the accession process.European Union, Europeanisation process, EU membership, Romania

Declaración sobre la eliminación de la violencia contra la mujer

Declaración sobre la eliminación de la violencia contra la muje

Tax Talk: An Exploration of Online Discussions among Taxpayers

AcceptedArticleWe present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in taxpayer discussions. The model comprises several main actors (tax laws, tax authority, tax practitioners, and the taxpayer’s social network) and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research (e.g. audits, penalties, etc.), and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally.ESRCHM Revenue & CustomsHM Treasur

Schlieren visualisation and measurement of axisymmetric disturbances

International audienceSynthetic schlieren is a new technique that allows one easily and inexpensively to visualise density variations, such as those caused by internal waves propagating in a density stratified fluid. In the special case of two-dimensional internal waves (for example, those created by an oscillating cylinder), synthetic schlieren allows one to measure non-intrusively the wave amplitudes everywhere in space and time. The technique works by measuring the apparent displacement of points in a digitised image (such as a grid of horizontal lines), which is observed by a CCD camera through the experimental test section. Synthetic schlieren is sufficiently sensitive that it can measure sub-pixel-scale disturbances. In this work, we report on the first step toward measuring fully three-dimensional disturbances. We perform laboratory experiments in which internal waves are generated in a uniformly salt-stratified fluid by a vertically oscillating sphere. Theory predicts that the resulting wave-field is in the form of two cones emanating above and below the sphere. Using inverse tomographic techniques, we exploit the axisymmetry of the wave-field to relate the apparent displacement of pixels in an image to the wave amplitudes

Contributions of financial sector reforms and credit supply to Nigerian agricultural sector (1978-2009)

This study analyzed the trends and pattern of institutional credit supply to agriculture during pre- and post-financial reforms along with their determinants. It then compared the effects of reform policies on access to institutional credits in Nigerian agricultural sector before and after the reforms (1978 - 1985; and 1986 -2009). Relying mainly on time series data from CBN and NBS, it used ordinary least squares method (linear, semi-log and double log) to model the determinants of banking sector lending to the agricultural sector during the review period. The models were subjected to several econometric tests before accepting one. Chow test was used to verify the presence of structural change in the selected equation before and after the reforms. Results indicated an exponentially increasing trend of agricultural credit supply in the economy after the reform began. Econometric analysis shows that stock market capitalization, interest rate and immediate past volume of credit guaranteed by ACGSF significantly influenced the quantity of institutional credit supplied to the agricultural sector over the period in review. There was a significant difference between the credit supply function during the pre-reform and post reform periods. It was recommended that government must consider interest rate regulation as a veritable tool for making credit accessible to farmers at affordable levels; increase fund allocation to ACGSF; boost monitoring capacity of CBN on banks generally and strengthen the microfinance banks to be more responsive to agricultural credit needs