4,586 research outputs found
Emotional characters for automatic plot creation
The Virtual Storyteller is a multi-agent framework for automatic story generation. In this paper we describe how plots emerge from the actions of semi-autonomous character agents, focusing on the influence of the characters’ emotions on plot development
The Corporate Income Tax: international trends and options for fundamental reform
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area. The second part discusses the role of the corporation tax, laying out guidelines for corporate tax reform and considering some alternatives to existing corporate income taxes. In discussing options for fundamental reform, two sets of concerns are addressed. The first represents the traditional aims of a tax on corporate income. Essentially the traditional aim has been to design a tax system which raises revenue as efficiently as possible - that is, which minimises distortions to the location and scale of investment, to the sources and uses of finance, and to the choice of legal form. These distortions have been the subject of study for many years, and many proposals for reform have been made. One of the most popular and enduring ideas has been to tax only economic rent: in a traditional framework such a tax would not be expected to have any effect on investment or financing decisions.There is also a second set of concerns. Part of this concern has also been the subject of study for many years - the relationship between the personal and corporate sectors, and in particular, the possibility of tax avoidance by shifting income between the two sectors.world economy, corporate income tax, corporation tax, corporate tax reform, alternatives, distortions, economic rent, tax avoidance, Devereux, Birch Sørensen
Prices of French Icon Wines and the Business Cycle: Empirical Evidence from Danish Wine Auctions
During the last decades auctions of selected wines have regularly taken place in Denmark. Therefore, by now, a considerable amount of data exists for auction wine prices, i.e. both the assessed wine prices of the auctioneer and the eventual price at which the wines are sold. From these data the prices of the most famous French icon wines (Premier Cru Classé) are extracted and a coherent time series data set is constructed. As the auctions have taken place several times each year, the data are analysed at a quarterly frequency. Having obtained the time series data for the price development of icon wines, these are expected to be influenced by a lot of factors, of course, but the income development as reflected in the business cycle fluctuations is considered to be of utmost importance. The wine auction prices are obviously exogenous to the business cycle, and thus eventual questions of causality are easier tested than usually done with many economic variables. Hence, the empirical part of the paper analyses the co-movements in the wine prices and the business cycle, the latter represented by several indicators in order to address the question of whether the wine auctions are affected by the general economic development or not. The major conclusions seem to be that the auctioneers valuation of icon wines may follow the international prices of these goods - and the prices of substitutes as represented by the stock market index - but in contrast to this, in recent years the actual hammer prices are stagnating and deviating from the path of the wine price valuations.Wine auction prices, French icon wines, Business cycles
Mesoscopic atomic entanglement for precision measurements beyond the standard quantum limit
Squeezing of quantum fluctuations by means of entanglement is a well
recognized goal in the field of quantum information science and precision
measurements. In particular, squeezing the fluctuations via entanglement
between two-level atoms can improve the precision of sensing, clocks,
metrology, and spectroscopy. Here, we demonstrate 3.4 dB of metrologically
relevant squeezing and entanglement for ~ 10^5 cold cesium atoms via a quantum
nondemolition (QND) measurement on the atom clock levels. We show that there is
an optimal degree of decoherence induced by the quantum measurement which
maximizes the generated entanglement. A two-color QND scheme used in this paper
is shown to have a number of advantages for entanglement generation as compared
to a single color QND measurement.Comment: 6 pages+suppl, PNAS forma
Force-gradient-induced mechanical dissipation of quartz tuning fork force sensors used in atomic force microscopy
We have studied the dynamics of quartz tuning fork resonators used in atomic
force microscopy taking into account mechanical energy dissipation through the
attachment of the tuning fork base. We find that the tuning fork resonator
quality factor changes even for the case of a purely elastic sensor-sample
interaction. This is due to the effective mechanical imbalance of the tuning
fork prongs induced by the sensor-sample force gradient which in turn has an
impact on the dissipation through the attachment of the resonator base. This
effect may yield a measured dissipation signal that can be different to the one
exclusively related to the dissipation between the sensor and the sample. We
also find that there is a second order term in addition to the linear
relationship between the sensor-sample force gradient and the resonance
frequency shift of the tuning fork that is significant even for force gradients
usually present in atomic force microscopy which are in the range of tens of
N/m.Comment: 9 pages, 3 figures and supplemental informatio
Early bifurcation in rotating fluid flow with free surface studied by axisymmetric numerical simulations
- …
