University of Basel

About: University of Basel is a education organization based out in Basel, Basel-Stadt, Switzerland. It is known for research contribution in the topics: Population & Gene. The organization has 25084 authors who have published 52975 publications receiving 2388002 citations. The organization is also known as: Universität Basel & Basel University.

Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation

Abstract: In this paper, we develop the concept of a psychological tax contract that goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. Based on crowding theory, the impact of deterrence and rewards on tax morale is discussed. As a contractual relationship implies duties and rights for each contract partner, sticking to the fiscal exchange paradigm between citizens and the state increases tax compliance. Citizens are willing to honestly declare income even if they do not receive a full public good equivalent to their tax payments as long as the political process is perceived to be fair and legitimate. At the procedural level, a friendly treatment of taxpayers by the tax office in auditing processes increases tax compliance.

Correlation between structure and mass distribution of the nuclear pore complex and of distinct pore complex components.

Abstract: Nuclear pore complexes (NPCs) prepared from Xenopus laevis oocyte nuclear envelopes were studied in "intact" form (i.e., unexposed to detergent) and after detergent treatment by a combination of conventional transmission electron microscopy (CTEM) and quantitative scanning transmission electron microscopy (STEM). In correlation-averaged CTEM pictures of negatively stained intact NPCs and of distinct NPC components (i.e., "rings," "spoke" complexes, and "plug-spoke" complexes), several fine structural features arranged with octagonal symmetry about a central axis could reproducibly be identified. STEM micrographs of unstained/freeze-dried intact NPCs as well as of their components yielded comparable but less distinct features. Mass determination by STEM revealed the following molecular masses: intact NPC with plug, 124 +/- 11 MD; intact NPC without plug, 112 +/- 11 MD; heavy ring, 32 +/- 5 MD; light ring, 21 +/- 4 MD; plug-spoke complex, 66 +/- 8 MD; and spoke complex, 52 +/- 3 MD. Based on these combined CTEM and STEM data, a three-dimensional model of the NPC exhibiting eightfold centrosymmetry about an axis perpendicular to the plane of the nuclear envelope but asymmetric along this axis is proposed. This structural polarity of the NPC across the nuclear envelope is in accord with its well-documented functional polarity facilitating mediated nucleocytoplasmic exchange of molecules and particles.

Search for neutral MSSM Higgs bosons at LEP

Abstract: The four LEP collaborations, ALEPH, DELPHI, L3 and OPAL, have searched for the neutral Higgs bosons which are predicted by the Minimal Supersymmetric standard model (MSSM). The data of the four collaborations are statistically combined and examined for their consistency with the background hypothesis and with a possible Higgs boson signal. The combined LEP data show no significant excess of events which would indicate the production of Higgs bosons. The search results are used to set upper bounds on the cross-sections of various Higgs-like event topologies. The results are interpreted within the MSSM in a number of “benchmark” models, including CP-conserving and CP-violating scenarios. These interpretations lead in all cases to large exclusions in the MSSM parameter space. Absolute limits are set on the parameter cosβ and, in some scenarios, on the masses of neutral Higgs bosons.

Iridium-Catalyzed Asymmetric Hydrogenation of Olefins

Abstract: Asymmetric hydrogenation is one of the most important catalytic methods for the preparation of optically active compounds. For a long time the range of olefins that could be hydrogenated with high enantiomeric excess was limited to substrates bearing a coordinating group next to the CC bond. We have found a new class of catalysts, iridium complexes with chiral P, N ligands, that overcome these limitations. For a wide range of unfunctionalized olefins, excellent enantioselectivities could be achieved. Because these catalysts do not require the presence of any particular functional group in the substrate, they considerably broaden the scope of asymmetric hydrogenation. In addition, promising results were also obtained with certain functionalized alkenes, furans, and benzofurans.

Land use and climate change impacts on global soil erosion by water (2015-2070).

Abstract: Soil erosion is a major global soil degradation threat to land, freshwater, and oceans. Wind and water are the major drivers, with water erosion over land being the focus of this work; excluding gullying and river bank erosion. Improving knowledge of the probable future rates of soil erosion, accelerated by human activity, is important both for policy makers engaged in land use decision-making and for earth-system modelers seeking to reduce uncertainty on global predictions. Here we predict future rates of erosion by modeling change in potential global soil erosion by water using three alternative (2.6, 4.5, and 8.5) Shared Socioeconomic Pathway and Representative Concentration Pathway (SSP-RCP) scenarios. Global predictions rely on a high spatial resolution Revised Universal Soil Loss Equation (RUSLE)-based semiempirical modeling approach (GloSEM). The baseline model (2015) predicts global potential soil erosion rates of [Formula: see text] Pg yr-1, with current conservation agriculture (CA) practices estimated to reduce this by ∼5%. Our future scenarios suggest that socioeconomic developments impacting land use will either decrease (SSP1-RCP2.6-10%) or increase (SSP2-RCP4.5 +2%, SSP5-RCP8.5 +10%) water erosion by 2070. Climate projections, for all global dynamics scenarios, indicate a trend, moving toward a more vigorous hydrological cycle, which could increase global water erosion (+30 to +66%). Accepting some degrees of uncertainty, our findings provide insights into how possible future socioeconomic development will affect soil erosion by water using a globally consistent approach. This preliminary evidence seeks to inform efforts such as those of the United Nations to assess global soil erosion and inform decision makers developing national strategies for soil conservation.