Ratio Rule Research Articles

Fourier Transform Infrared Spectrovoltammetry and Quantitative Modeling of Analytes in Kinetically Constrained Redox Mixtures.

Redox-active analytes that do not support direct electron transfer on the electrode, such as proteins with buried redox centers, pose challenges to characterization of their structural and thermodynamic properties. Investigations of indirect transitions in analytes supported by complex redox mixtures require a careful balance between kinetic limitations and spectral interference from the mediators. Using methylene green and thionine acetate as redox mediators and myoglobin as the analyte, we demonstrate that normal pulse spectrovoltammetry (NPSV) with Fourier transform infrared (FT-IR) detection and subsequent global spectral regression analysis can resolve structural and thermodynamic properties simultaneously with little a priori information. Both the E1/2 and unbiased redox difference FT-IR spectra of the Fe(II)/Fe(III) redox couple of myoglobin in reduction and oxidation NPSV modes were in good agreement with those reported earlier by independent techniques. The thermodynamic and kinetic limitations of mediators/analyte interactions were investigated using comprehensive semiempirical kinetic simulation models. This modeling effort yielded a flexible computational tool capable of quantitatively predicting the redox response in mediated electrochemical studies and defining its limitations, thus greatly expanding the range and precision of the formal mediator/analyte concentration ratio rule.

CG X-1: An Eclipsing Wolf–Rayet ULX in the Circinus Galaxy

Abstract We investigated the time-variability and spectral properties of the eclipsing X-ray source Circinus Galaxy X-1 (GG X-1), using Chandra, XMM-Newton and ROSAT. We phase-connected the light curves observed over 20 yr, and we obtained a best-fitting period P = (25,970.0 ± 0.1) s ≈ 7.2 hr, and a period derivative P ˙ / P = ( 10.2 ± 4.6 ) × 10 − 7 yr−1. The X-ray light curve shows asymmetric eclipses, with sharp ingresses and slow, irregular egresses. The eclipse profile and duration vary substantially from cycle to cycle. We show that the X-ray spectra are consistent with a power-law-like component, which is absorbed by neutral and ionized Compton-thin material, and by a Compton-thick, partial-covering medium, which is responsible for the irregular dips. The high X-ray/optical flux ratio rules out the possibility that CG X-1 is a foreground Cataclysmic Variable. In agreement with previous studies, we conclude that it is the first example of a compact ultraluminous X-ray source fed by a Wolf–Rayet star or stripped Helium star. Its unocculted luminosity varies between ≈4 × 1039 erg s−1 and ≈3 × 1040 erg s−1. Both the donor star and the super-Eddington compact object drive powerful outflows. We suggest that the occulting clouds are produced in the wind–wind collision region and in the bow shock in front of the compact object. Among the rare sample of Wolf–Rayet X-ray binaries, CG X-1 is an exceptional target for studies of supercritical accretion and close binary evolution; it is also a likely progenitor of gravitational wave events.

The comparison of optimum heuristic and deterministic scheduling rules for job shop scheduling in the manufacture

There are some types of scheduling problems in the production line of manufacturing. One of the most multiple usages of the operational machine for doing some jobs is job shop scheduling. The implementation of the job shop problem in this study uses the input of random order of eight job numbers. The raw materials for the job numbers to do the process and the five type machines are considered. The machines work in different functions to do the jobs for some materials. The materials have processed the work in process (WIP) before they are sent to the warehouse. The proposed of this study is to find the optimal condition of job shop scheduling heuristic and deterministic rules to minimize the makespan, tardiness with the heuristic and some deterministic rules in the Lekin software. The heuristic methods are General SBRoutine and the DASH (shifting bottleneck). The deterministic use Critical Ratio (CR) Rule, First come First Serve Rule (FCFS), Longest Processing Time (LPT), Shortest Processing Time (SPT), Weighted Shortest Processing Time (WSPT) and Machine Sequence (MS). The result shows that the minimum makespan is FCFS method with 47 minutes, the tardiness is 27, and for the machine no3. It produces the effective percentage of The contras deviation performance among the jobs of DASH, and compare to the FCFS is as follow, DASH, LPT, MS, SPT, WSPT are increasing 4.26%; 31,91%; 8.51%; 4.26% and 12.77% respectively.

BEPS Action 4 and Its Compatibility with the Principle of Non-Discrimination Under Article 24(4) of the OECD Model Convention

The final reports of the OECD Base Erosion and Profit Splitting (BEPS) Project were published in October 2015. The OECD’s recommendations include an approach to address the risks of base erosion and profit shifting caused by the deduction of interest and other financial payments, namely by implementing a fixed ratio rule, which can be complemented by a group ratio rule. The implementation of the BEPS Action 4 recommended approach could lead to certain issues related to its compatibility with domestic law and with tax treaty obligations. This article addresses one of these issues by analysing the compliance of the BEPS Action 4 recommended approach with tax treaty obligations, mainly with the principle of nondiscrimination under Article 24(4) of the OECD Model Convention.

On the medical loss ratio (MLR) and sticky selling general and administrative costs: Evidence from health insurers

The Patient Protection and Affordable Care Act of 2010 (ACA) imposed an important constraint on health insurers: if the medical loss ratio (MLR), determined as the ratio of claims paid to premiums collected, declined below certain legislative targets, the insurer would be obliged to rebate a portion of the premiums to the customer. It might be expected that this increase in the MLR would result in a decrease in premium dollars available to cover selling, general and administrative costs (SG&A) and a concomitant decrease in profits. However, there is earlier evidence that SG&A “cost stickiness” presents a counter-effect in this instance: namely, that an increase in SG&A costs per each dollar of revenue increase is more than the magnitude of a decrease in SG&A costs per each dollar of revenue decrease. In this context, this paper offers the first preliminary evidence of the impact of the MLR regulatory change on SG&A cost stickiness in the health insurance industry.Applying the Anderson et al. (2003) methodology, our sample of publicly-traded health insurers shows evidence of significant mitigation of the SG&A cost stickiness after the implementation of the ACA medical loss ratio rules and that in periods of revenue declines, SG&A costs decreased more significantly post-ACA than pre-ACA. These results further illustrate the tension created by regulatory policy designed to improve healthcare cost efficiency and its impact on the profit seeking activities of for-profit healthcare enterprises. Thus, this paper contributes to both healthcare and accounting literature by documenting a significant effect of regulatory policy on managerial decisions regarding cost control.

Rational choice of social group size in mosquitofish.

Choice of social group can affect the likelihood of survivorship and reproduction for social species. By joining larger social groups-shoals-small freshwater fish like the mosquitofish Gambusia affinis can reduce predation risk and forage more efficiently. We tested shoal choice in mosquitofish to determine whether such choices are economically rational, i.e. consistent and optimal. Although many studies of decision-making assume rational choice, irrational decision-making is common and occurs across contexts. We tested rationality of shoaling decisions by testing the constant ratio rule, which states that the relative preference for two options should not change in the presence of a third option. Female mosquitofish upheld this rule when tested for shoal preference based on group size. Our results contrast with other studies showing violations of the constant ratio rule in foraging and mate choice decision-making contexts. These results suggest that decisions that immediately influence survivorship or decision-making along a single dimension may favour rational decision-making.

Improving warehouse responsiveness by job priority management: A European distribution centre field study

Warehouses employ order cut-off times to ensure sufficient time for fulfilment. To satisfy increasing consumer’s expectations for higher order responsiveness, warehouses competitively postpone these cut-off times upholding the same pick-up time. This paper, therefore, aims to schedule jobs more efficiently to meet compressed response times. Secondly, this paper provides a data-driven decision-making methodology to guarantee the right implementation by the practitioners. Priority-based job scheduling using flow-shop models has been used mainly for manufacturing systems but can be ingeniously applied for warehouse job scheduling to accommodate tighter cut-off times. To assist warehouse managers in decision making for the practical value of these models, this study presents a computer simulation approach to decide which priority rule performs best under which circumstances. The application of stochastic simulation models for uncertain real-life operational environments contributes to the previous literature on deterministic models for theoretical environments. The performance of each rule is evaluated in terms of a joint cost criterion that integrates the objectives of low earliness, low tardiness, low labour idleness, and low work-in-process stocks. The simulation outcomes provide several findings about the strategic views for improving responsiveness. In particular, the critical ratio rule using the real-time queue status of jobs has the fastest flow-time and performs best for warehouse scenarios with expensive products and high labour costs. The case study limits the coverage of the findings, but it still closes the existent gap regarding data-driven decision making methodology for practitioners of supply chains.

Liquidity Regulation and Financial Intermediaries

We document several effects of the Liquidity Coverage Ratio (LCR) rule on dealers' financing and intermediation of securities. For identification, we exploit the fact that the US implementation is more stringent than that in foreign jurisdictions. In line with LCR incentives, US dealers reduce their reliance on repos as a way to finance inventories of high-quality assets and increase the maturity of lower-quality repos relative to foreign dealers; additionally, US dealers cut back on trades that downgrade their own collateral. Dealers are nevertheless still providing significant maturity transformation. We also show that significant de-risking occurs immediately after the 2007-09 crisis, before post-crisis regulations.

Intensity Characteristics of Ground Motion Vectors

The Code for Seismic Design of Buildings stipulates that the ratio of combined values should be 1:0.85:0.65 when considering three-way seismic action. However, it is sometimes found that the difference between the horizontal records and the vertical records in the characteristics of ground motion and peak vibration is very different from those of the two. With the development of the seismic theory of the engineering structure, more complex structural systems have put forward more specific requirements for ground motion input. And the simple application of the three-dimensional seismic action to the combination of the 1:0.85:0.65 pairs of earthquakes is of limited applicability. In order to unify the ratio relationship of ground motion input components in multi-dimensional ground motion, the vector signal was constructed by the components of the ground motion vector. The components of the vector signal were orthogonal to each other in a complex space. So the correlation limit of bainite's theorem and Nuttall theorem was avoided when the orthogonal vector was constructed by Hilbert. At the same time, the problem of one dimension ground motion intensity characteristics to reflect the incomplete surface of the structure response was solved. Firstly, the ratio of the horizontal component and the vertical component to the three-dimensional envelope was calculated by the model fitting, and compared with the law of the traditional multi-dimensional ground motion ratio, and the reliability and practicability of the ratio rule calculated by the new method were clearly defined. Then the time-history characteristics of the ratio were obtained by the function fitting. The corresponding model parameters were obtained by the optimization algorithm and the attenuation law was studied. It is proved that the fitting model is correct and effective in the time-history analysis of ratio.

Breakdown of Curly Arrow Rules in Anthraquinone

AbstractUnderstanding and controlling quantum interference (QI) in single molecules is fundamental to the development of QI‐based single‐molecule electronics. Simple rules such as counting rules, curly arrow rules (CARs), circuit rules, and more recently magic ratio rules have been developed to predict QI patterns in polycyclic aromatic hydrocarbons. CARs are widely used to predict destructive QI. Here we examine the validity of CARs in fully conjugated anthracene and dihydroxyanthracene, cross‐conjugated anthraquinone, and broken conjugated dihydroanthracene attached to either graphene or gold electrodes through π‐π stacking or thiol and Au−C anchors. For the first time, we demonstrate that CARs break down in molecular junctions formed by cross‐conjugated anthraquinone. In contrast with the destructive QI predicted by CARs for a meta‐connected anthraquinone core, we demonstrate that QI is constructive. This behavior is independent of the choice of electrode material or anchor groups. This is significant, because by changing the redox state of meta‐connected dihydroxyanthracene to form meta‐connected anthraquinone, the conductance of the junction increases by a couple of orders of magnitude due to the crossover from constructive to destructive QI. This opens new avenues for realization of QI‐based single‐molecule switches.

Breakdown of Curly Arrow Rules in Anthraquinone.

Understanding and controlling quantum interference (QI) in single molecules is fundamental to the development of QI-based single-molecule electronics. Simple rules such as counting rules, curly arrow rules (CARs), circuit rules, and more recently magic ratio rules have been developed to predict QI patterns in polycyclic aromatic hydrocarbons. CARs are widely used to predict destructive QI. Here we examine the validity of CARs in fully conjugated anthracene and dihydroxyanthracene, cross-conjugated anthraquinone, and broken conjugated dihydroanthracene attached to either graphene or gold electrodes through π-π stacking or thiol and Au-C anchors. For the first time, we demonstrate that CARs break down in molecular junctions formed by cross-conjugated anthraquinone. In contrast with the destructive QI predicted by CARs for a meta-connected anthraquinone core, we demonstrate that QI is constructive. This behavior is independent of the choice of electrode material or anchor groups. This is significant, because by changing the redox state of meta-connected dihydroxyanthracene to form meta-connected anthraquinone, the conductance of the junction increases by a couple of orders of magnitude due to the crossover from constructive to destructive QI. This opens new avenues for realization of QI-based single-molecule switches.

A Critical Review of Existing Criteria for the Prediction of Pyrochlore Formation and Stability.

Depending on intrinsic (e.g., radius ratio rule rLn/ rZr) and extrinsic factors (e.g., processing conditions), pyrochlore-type Ln2Zr2O7 oxides achieve variable degrees of structural disorder. We report on a systematic study of the structural and microstructural characteristics of the Gd2- xLn xZr2O7 system, exploring the effect of replacing Gd with a wide range of homovalent lanthanide ions (Ln = Nd, Sm, Dy, Ho, Y, and Er; x = 0.20 and 0.80). All compositions were prepared via a mechanochemical reaction between the corresponding oxides and characterized by X-ray diffraction (standard and synchrotron sources) using the Rietveld method, as well as by Raman spectroscopy. Irrespective of chemical composition, this study reveals that all compositions exhibit a fluorite-like structure. Furthermore, by firing each sample at 800 and 1400 °C, we are able to analyze the transition to pyrochlore-like structures, featuring different degrees of disorder, in all but Gd1.20Y0.80Zr2O7, which retains the fluorite structure even after heating. The structural data are used to assess the existing criteria for predicting the formation and stability of the pyrochlore structure; according to this analysis, the simple radius ratio rule ( rLn/ rZr), provides a useful and sufficiently robust criterion. Because the pyrochlore structure has a strong tendency to disorder, it is not possible to define an empirical index similar to the Goldschmidt tolerance factor for perovskite.

Different heuristics and same bias: A spectral analysis of biased judgments and individual decision rules

AbstractWe used correlation and spectral analyses to investigate the cognitive structures and processes producing biased judgments. We used 5 different sets of driving problems to exemplify problems that trigger biases, specifically: (1) underestimation of the impact of occasional slow speeds on mean speed judgments, (2) overestimation of braking capacity after a speed increase, (3) the time saving bias (overestimation of the time saved by increasing a high speed further, and underestimation of time saved when increasing a low speed), (4) underestimation of increase of fatal accident risk when speed is increased, and (5) underestimation of the increase of stopping distance when speed is increased. The results verified the predicted biases. A correlation analysis found no strong links between biases; only accident risk and stopping distance biases were correlated significantly. Spectral analysis of judgments was used to identify different decision rules. Most participants were consistent in their use of a single rule within a problem set with the same bias. The participants used difference, average, weighed average and ratio rules, all producing biased judgments. Among the rules, difference rules were used most frequently across the different biases. We found no personal consistency in the rules used across problem sets. The complexity of rules varied across problem sets for most participants.

Interpoint Distance Classification of High Dimensional Discrete Observations

SummaryClassification is a multivariate technique that is concerned with allocating new observations to two or more groups. We use interpoint distances to measure the closeness of the samples and construct new rules for high dimensional classification of discrete observations. Applicable to high dimensional data, the new method is non‐parametric and uses test‐based classification with permutation testing. We propose a modification of a test‐based rule to use relative values with respect to the training samples baseline. We compare the proposed rule with parametric methods, such as likelihood ratio rule and modified linear discriminate function, and non‐parametric techniques such as support vector machine, nearest neighbour and depth‐based classification, under multivariate Bernoulli, multinomial and multivariate Poisson distributions.

The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization. This study is based on a sample of 78 multinational companies listed on the Indonesia Stock Exchange over 2012–2016 period (390 firm-year). The results prove that, multinationality, thin capitalization, intangible asset are positively associated with tax haven utilization, while transfer pricing aggressiveness is not positively associated with tax haven utilization. Based on the additional analysis, basic and chemicals sectors have the highest association between a series of income shifting incentives and tax haven utilization among other industrial sectors and each industry sector has different ways of utilizing tax haven country. The findings of this study are expected to provide input to the Directorate General of Taxes the importance of reviewing debt to equity ratio rule which turned out to be one gap for the taxpayer and in making the proposed inspection plan and the potential thematic exploration related to profit shifting incentives more focused on basic industry and chemicals sector. The Directorate General of Taxes also needs to raise awareness of the taxpayers of agriculture, mining, basic and chemicals, and trade, service and investment, which has a growing number of subsidiaries in tax haven country. Increased supervision of intangible assets transfers in the agriculture and infra­structure, utilities & transportation sectors also needs to be done.

Probabilistic approaches to cleaning the Ganges in Varanasi to attract tourists

AbstractWe study two probabilistic approaches to cleaning the Ganges river when the underlying goal is to use the cleanup to sustain tourism in Varanasi, India. The first approach models the idea that because resources are scarce and cleanup is costly, not all pollutants in the Ganges can be removed. Therefore, a cleaning agency first establishes a benefit‐cost ratio rule and then it uses this rule to remove from the Ganges only those pollutants whose removal satisfies the ratio rule. In contrast, the second approach focuses on removing all pollutants from the Ganges but the emphasis now is on the frequency of cleanup given that pollutants accumulate temporally and hence water quality deteriorates over time. Finally, we compare and contrast these two approaches and discuss the connections between the two approaches and the sustainability of tourism in Varanasi.Recommendations for Resource Managers: When cleanup resources are scarce, strategic management of Ganges water pollution calls for removing only those pollutants whose removal satisfies a benefit‐cost criterion. When cleanup resources are adequate, holistic management of Ganges water pollution calls for attaining the highest possible water quality by removing all pollutants from the river. Strategic management is more realistic and also likely to cost less than holistic management.

Liquidity Regulation and Financial Intermediaries

We document several effects of the Liquidity Coverage Ratio (LCR) rule on dealers' financing and intermediation of securities. For identification, we exploit the fact that the US implementation is more stringent than that in foreign jurisdictions. In line with LCR incentives, US dealers reduce their reliance on repos as a way to finance inventories of high-quality assets and increase the maturity of lower-quality repos relative to foreign dealers; additionally, US dealers cut back on trades that downgrade their own collateral. Dealers are nevertheless still providing significant maturity transformation. We also show that significant de-risking occurs immediately after the 2007-09 crisis, before post-crisis regulations.

Analysis and optimization of a resistive‐feedback inverter LNA

AbstractThis article presents a new transistor size rule for a resistive‐feedback inverter implemented as a low‐noise amplifier (LNA) for wideband applications. To enhance the noise figure (NF) and voltage gain (Av), the inverter LNA requires large transconductance (Gm), resulting in large current consumption (ID). The proposed large‐NMOS inverter‐LNA obtains a better power efficiency (Gm/ID) with a smaller transistor compared with the conventional large‐PMOS structure. Because there are trade‐off relationships between NF, Av, 3‐dB bandwidth, and power dissipation in the inverter‐LNA design, a figure‐of‐merit (FOM) including all of these parameters is maximized by varying the transistor size obtained from the graphical optimization. Thus, the proposed new size ratio rule achieves superior LNA performances compared to the conventional rule, as demonstrated by the theoretical analysis, simulation, optimization, and measurement. Measurements show a maximum power gain of 16.8 dB, a minimum NF of 1.84 dB, and a maximum third‐order input intercept point of −9.4 dBm over 0.05 to 1.4 GHz while the LNA consumes 9.6 mW from a 1.5 V supply. The proposed LNA is implemented using a Samsung 65‐nm RF CMOS process.

Frontispiece: A Magic Ratio Rule for Beginners: A Chemist's Guide to Quantum Interference in Molecules

Frontispiece: A Magic Ratio Rule for Beginners: A Chemist's Guide to Quantum Interference in Molecules

A Magic Ratio Rule for Beginners: A Chemist's Guide to Quantum Interference in Molecules.

This Concept article will give a glimpse into chemical design principles for exploiting quantum interference (QI) effects in molecular-scale devices. Direct observation of room temperature QI in single-molecule junctions has stimulated growing interest in fabrication of tailor-made molecular electronic devices. Herein, we outline a new conceptual advance in the scientific understanding and technological know-how necessary to control QI effects in single molecules by chemical modification. We start by discussing QI from a chemical viewpoint and then describe a new magic ratio rule (MRR), which captures a minimal description of connectivity-driven charge transport and provides a useful starting point for chemists to design appropriate molecules for molecular electronics with desired functions. The MRR predicts conductance ratios, which are solely determined by QI within the core of polycyclic aromatic hydrocarbons (PAHs). The manifestations of QI and related quantum circuit rules for materials discovery are direct consequences of the key concepts of weak coupling, locality, connectivity, mid-gap transport and phase coherence in single-molecule junctions.