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The First Cell
This book introduces a fresh perspective on the conditions for the genesis of the first cell. An important possible environment of the prehistoric Earth has long been overlooked as a host to the perfect biochemical conditions for this process. The first complexes of continental crust on the early Earth must have already contained systems of interconnected cracks and cavities, which were filled with volatiles like water, carbon dioxide and nitrogen. This book offers insights into how these conditions may have provided the ideal physical and chemical setting for the formation of protocells and early stages of life. The authors support their hypothesis with a number of astonishing findings from...
Chlorophyll a Fluorescence
Chlorophyll a Fluorescence: A Signature of Photosynthesis highlights chlorophyll (Chl) a fluorescence as a convenient, non-invasive, highly sensitive, rapid and quantitative probe of oxygenic photosynthesis. Thirty-one chapters, authored by 58 international experts, provide a solid foundation of the basic theory, as well as of the application of the rich information contained in the Chl a fluorescence signal as it relates to photosynthesis and plant productivity. Although the primary photochemical reactions of photosynthesis are highly efficient, a small fraction of absorbed photons escapes as Chl fluorescence, and this fraction varies with metabolic state, providing a basis for monitoring q...
What I Heard About Iraq
The Iraq War has unleashed such a torrent of opinion - impassioned polemic, neo-con apologia, world-weary cynicism - that it feels like the important truths are being lost in a media feeding-frenzy. Eliot Weinberger eschews the rehtoric of the soapbox in an extraordinary montage of facts, sound bites and testimonies. He assembles an uncompromising and blackly comic narrative, which permits the voices of the war to speak for themselves, and allows the protagonists to damn themselves in their own words. This pocket-sized volume is vast in scope, a work unlike any other you have read on Iraq, which finds an unexpected eloquence in its refusal to join in the facile grand-standing and selective amnesia of so much contemporary commentary.
Nonlinear Time Series Analysis
The paradigm of deterministic chaos has influenced thinking in many fields of science. Chaotic systems show rich and surprising mathematical structures. In the applied sciences, deterministic chaos provides a striking explanation for irregular behaviour and anomalies in systems which do not seem to be inherently stochastic. The most direct link between chaos theory and the real world is the analysis of time series from real systems in terms of nonlinear dynamics. Experimental technique and data analysis have seen such dramatic progress that, by now, most fundamental properties of nonlinear dynamical systems have been observed in the laboratory. Great efforts are being made to exploit ideas from chaos theory wherever the data displays more structure than can be captured by traditional methods. Problems of this kind are typical in biology and physiology but also in geophysics, economics, and many other sciences.
Fundamentals of International Transfer Pricing in Law and Economics
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Handbook of Engineering Acoustics
This acoustics handbook for mechanical and architectural applications is a translation of the German standard work on the subject. It not only describes the state of art of engineering acoustics but also gives practical help to engineers for solving acoustic problems. It deals with the origin, the transmission and the methods of abatement of air-borne and structure-borne sound of different kinds, from traffic to machinery and flow induced sound.
Exploring Residual Profit Allocation
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about their impact on revenue, investment and efficiency. This paper explores these issues, conceptually and empirically. It finds residual profits to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue of reallocating excess profits under RPA, while adverse for investment hubs, appears beneficial for lower income countries even when the formula allocates by destination-based sales. The impact on investment incentives is ambiguous and specific both to countries and MNE groups; only if the rate of tax on routine profits is low does aggregate efficiency seem likely to increase.
