We consider in this paper a hyperbolic quasilinear version of the Navier-Stokes equations three space dimensions, obtained by using Cattaneo type law instead Fourier law. In our earlier work [2], we proved global existence and uniqueness solutions for initial data small enough H4(R3)3 ? H3(R3)3. paper, refine previous result establish under significantly lower regularity. first prove local solu...

Two different aspects of the thermal stability of grains were studied – (i) thermal stability of grain structure evolution during friction stir processing (FSP), and (ii) thermal stability of grains after FSP. It was concluded that Al3(Sc,Zr) dispersoids are effective in limiting grain growth to ultrafine grained regime (UFG) by stabilizing the microstructure during FSP. The presence of these d...

Economists agree that accounting specialists are helpful in avoiding taxes. We argue that such help can often be called sophisticated evasion. We analyze it in a game of incomplete information played by tax authority, corporate taxpayers and accounting specialist. When sophisticated evasion is very common, marginal changes in enforcement are not e¤ective, so radical measures are needed for impr...

A Melitz-style model of monopolistic competition with heterogeneous firms is integrated into a simple NEG model to show that the standard assumption of identical firms is neither necessary nor innocuous. We show that re-locating to the big region is most attractive for the most productivity firms; this implies interesting results for empirical work and policy analysis. A ‘selection effect’ mean...

This paper surveys the econometric evidence on the effectiveness of fiscal incentives for R&D. We describe the effects of tax systems in OECD countries on the user cost of R&D — the current position, changes over time and across different firms in different countries. We describe and criticize the methodologies used to evaluate the effect of the tax system on Ž . R&D behaviour and the results f...

Temporal and spatial characteristics of serrated plastic flow or the so-called Portevin-Le Chatelier (PLC) deformation bands in a commercial Al-2.5%Mg sheet metal due to dynamic strain aging effects were investigated experimentally under quasi-static uniaxial tension. It was found that the thickness and width of test coupons, applied loading conditions (machine stiffness and crosshead speed), a...

To finance unemployment insurance, states raise payroll tax rates on employers who engage in layoffs. Tax are, therefore, highest for firms after downturns, potentially hampering labor-market recovery. Using full-population, administrative records from Florida, I estimate the effect of these increases firm behavior leveraging a regression kink design schedule. hikes reduce hiring and employment...

We consider corporate tax evasion as a decision a¤ecting business partners. There are costs of uncoordinated tax reports, both in terms of catching inspectors’attention and running accounts. If these costs are small, there exist a unique Nash equilibrium of the game between the tax authority and a population of heterogenous …rms. In this equilibrium, the miscoordination costs enhance non-compli...