Strategic shrouding of taxes by profit-maximizing firms can impair the effectiveness of corrective taxes. This paper explores tax shrouding and its consequences after the introduction of a digital sin tax designed to discourage harmful overconsumption of online sports betting in Germany. In response to the tax reform, most firms strategically shroud the tax, i.e., exclude tax surcharges from posted prices. Using an extensive novel panel data set on online betting odds, I causally estimate the effect of the tax on consumer betting prices. Consumers bear, on average, 76% of the tax burden. There is considerable and long-lasting heterogeneity in effects conditional on shrouding practices. Firms that shroud taxes can pass 90% of the tax onto consumers, while the pass-through rate is 16% for firms that directly post tax-inclusive prices. To understand the results' underlying mechanisms and policy implications, I propose an optimal corrective taxation model where oligopolistic firms compete on base prices and can shroud additive taxes. Tax shrouding is only attainable in equilibrium if (some) consumers underreact to shrouded attributes. According to the theoretical predictions, the empir
A wide range of stellar explosions, including supernovae (SNe), tidal disruption events (TDE), and fast blue optical transients (FBOT), can occur in dusty environments initially opaque to the transient's optical/UV light, becoming visible only once the dust is destroyed by the transient's rising luminosity. We present axisymmetric time-dependent radiation transport simulations of dust-shrouded transients with \texttt{Athena++} and tabulated gray opacities, which predict the light-curves of the dust-reprocessed infrared (IR) radiation. The luminosity and timescale of the IR light-curve depends on whether the transient rises rapidly or slowly compared to the light crossing-time of the photosphere, $t_{\rm lc}$. For slow-rising transients ($t_{\rm rise} \gg t_{\rm lc}$) such as SNe, the reprocessed IR radiation diffuses outwards through the dust shell faster than the sublimation front expands; the IR light-curve therefore begins rising prior to the escape of UV/optical light, but peaks on a timescale $\sim t_{\rm rise}$ shorter than the transient duration. By contrast, for fast-rising transients ($t_{\rm rise} \ll t_{\rm lc}$) such as FBOTs and some TDEs, the finite light-travel time
Electromagnetic composites (metamaterials) recently underwent explosive growth fueled, in part, by advances in nanofabrication. It is commonly believed that as the size of the components decreases, the behavior of a composite converges to the response of a homogeneous material. Here we show that this intuitive understanding of the electromagnetic response of composite media is fundamentally flawed, even at the qualitative level. In contrast to the well-understood local effective medium response, the properties of nanostructured composites can be dominated by electromagnetic nonlocality. We demonstrate that the interplay between the nonlocality and the structural inhomogeneity introduces two fundamentally new electromagnetic regimes, primordial metamaterials and nonlocal effective medium. We develop an analytical description of these regimes and show that the behavior of metamaterials in the limits of vanishing nonlocality and of vanishing component size do not commute. Our work opens a new dimension in the design space of nanostructured electromagnetic composites.
Observations of the planet-hosting star WASP-12 show a distinctive depression in the \ion{Mg}{ii} and \ion{Ca}{ii} resonance lines. This has been interpreted as a marker of atmospheric loss from the close-in hot Jupiter WASP-12b and the resulting formation of a gas torus around the star. In this paper we quantify the \ion{Mg}{ii} absorption from this torus, compared to that provided by the stellar wind, the stellar astrosphere and the ISM. To do this we piece together the full density profile of \ion{Mg}{ii} from WASP-12 to an observer on Earth using a combination of hydrodynamical simulations and observations. We find that the bulk of the gas along the line of sight is contained within a dense torus close to WASP-12. However, the temperatures in this torus are sufficient to promote Mg into a doubly (\ion{Mg}{iii}) or higher ionized state. As a result, the singly ionized fraction (\ion{Mg}{ii}) is low. We find that most of the \ion{Mg}{ii} is not in the torus but in the ISM. Despite this, the total column density of \ion{Mg}{ii} is two orders of magnitude lower than required to explain observations of the system. To resolve this discrepancy, we note that the torus gas is at a tempe
We place observational constraints on a recently proposed Galactic population, dubbed the shroud (Gyuk & Gates 1999, Gates & Gyuk 2001). The shroud would be a very thick Galactic disk of low luminosity objects, most likely old white dwarfs, proposed to explain the optical depth seen in microlensing surveys towards the Magellanic clouds. The shroud is a simple alternative to the lenses being distributed in a classical, near-spherical dark halo; the advantage of the shroud is that it would compose only a fraction of a dark halo's total mass. In this paper, we argue that stars of the Galactic shroud would be detectable in the recent proper motion survey of Oppenheimer et al. (2001) if their absolute luminosities were brighter than M_R_59F = 19.4 or approximately M_V = 18.6. We adopt a range of simple models of the shroud's kinematics and morphology, and the colours and luminosities of its white dwarfs; via Monte-Carlo simulations, we predict the numbers expected in the Oppenheimer et al. survey, which would be clearly separated from the numbers produced by white dwarfs of the disk, thick disk and halo. The number of white dwarf detections in the proper motion survey (98) is fo
We consider laminar forced convection in a shrouded longitudinal-fin heat sink (LFHS) with tip clearance, as described by the pioneering study of Sparrow, Baliga and Patankar [1978, J. Heat Trans, 100(4)]. The base of the LFHS is isothermal but the fins, while thin, are not isothermal, i.e., the conjugate heat transfer problem is of interest. Whereas Sparrow et al. solved the fully developed flow and thermal problems numerically for a range of geometries and fin conductivities, we consider here the physically realistic asymptotic limit where the fins are closely spaced, i.e. the spacing is small relative to their height and the clearance above them. The flow problem in this limit was considered by Miyoshi et al. [2024, J. Fluid Mech, 991, A2], and here we consider the corresponding thermal problem. Using matched asymptotic expansions, we find explicit solutions for the temperature field (in both the fluid and fins) and conjugate Nusselt numbers (local and average). The structure of the asymptotic solutions provides insight into the results of Sparrow et al.: the flow is highest in the gap above the fins, hence heat transfer predominantly occurs close to the fin tips. The new formul
Fairness in machine learning (ML) is an ever-growing field of research due to the manifold potential for harm from algorithmic discrimination. To prevent such harm, a large body of literature develops new approaches to quantify fairness. Here, we investigate how one can divert the quantification of fairness by describing a practice we call "fairness hacking" for the purpose of shrouding unfairness in algorithms. This impacts end-users who rely on learning algorithms, as well as the broader community interested in fair AI practices. We introduce two different categories of fairness hacking in reference to the established concept of p-hacking. The first category, intra-metric fairness hacking, describes the misuse of a particular metric by adding or removing sensitive attributes from the analysis. In this context, countermeasures that have been developed to prevent or reduce p-hacking can be applied to similarly prevent or reduce fairness hacking. The second category of fairness hacking is inter-metric fairness hacking. Inter-metric fairness hacking is the search for a specific fair metric with given attributes. We argue that countermeasures to prevent or reduce inter-metric fairness
This paper deals with the estimation of the performance and stability for a shrouded-fan unmanned rotorcraft whose mission profile also prescribes the flight in ground effect. The not so simple estimation of the aerodynamic coefficients and of the thrust in the various situations makes the performance calculation and the stability analysis difficult tasks. This is due to the strong interaction between the fan flow and shroud that causes quite different flow structures about the airframe depending on flight conditions. A further difficulty is related to the ground effect which produces substantial modifications in the rotor thrust and aerodynamic coefficients. To evaluate performance and stability, two models have been developed. One determines the aerodynamic coefficients of the shroud, whereas the other one calculates thrust and moment of the rotors system. Both models take into account the mutual interference between fan flow and fuselage and ground effect. Performance and stability are then discussed with reference to significant flight conditions.
This paper deals with modelling the effect of wear on the dynamics of the shrouded bladed disk with frictional contacts at the shrouds and the contact interface evolution. Prediction of fretting wear commonly occurring at the contacts of turbomachinery components, and its impact on the dynamics is increasingly researched due to the components subjected to their structural limits for performance and operating at high loading conditions. Over a lifetime, the fretting wear at these contacts could alter the global dynamic response of these bladed disks from the designed operating point and could lead to high vibration amplitudes. This study implements a coupled static/dynamic harmonic balance method (HBM) with wear energy approach and an adaptive wear logic to study the impact on the steady-state nonlinear dynamic response. Firstly, the methodology is applied to a cantilever beam with a contact patch and then to a shrouded bladed disk with shroud contacts using cyclic symmetry boundary conditions. The novelty of the paper is to show the effect of wear on the dynamics with the changing contact pre-load using a coupled approach. A wear acceleration $v_{w,max}$ parameter is defined, and t
Phillips and Hedges suggested, in the scientific magazine Nature (1989), that neutron radiation could be liable of a wrong radiocarbon dating, while proton radiation could be responsible of the Shroud body image formation. On the other hand, no plausible physical reason has been proposed so far to explain the radiation source origin, and its effects on the linen fibres. However, some recent studies, carried out by the first author and his Team at the Laboratory of Fracture Mechanics of the Politecnico di Torino, found that it is possible to generate neutron emissions from very brittle rock specimens in compression through piezonuclear fission reactions. Analogously, neutron flux increments, in correspondence to seismic activity, should be a result of the same reactions. A group of Russian scientists measured a neutron flux exceeding the background level by three orders of magnitude in correspondence to rather appreciable earthquakes (4th degree in Richter Scale). The authors consider the possibility that neutron emissions by earthquakes could have induced the image formation on Shroud linen fibres, trough thermal neutron capture by Nitrogen nuclei, and provided a wrong radiocarbon
We study black holes in a modified gravity scenario involving a scalar field quadratically coupled to the Gauss-Bonnet invariant. The scalar is assumed to be in a spontaneously broken phase at spatial infinity due to a bare Higgs-like potential. For a proper choice of sign, the non-minimal coupling to gravity leads to symmetry restoration near the black hole horizon, prompting the development of the scalar wall in its vicinity. The wall thickness depends on the bare mass of the scalar and can be much smaller than the Schwarzschild radius. In a weakly coupled regime, the quadratic coupling to the Gauss-Bonnet invariant effectively becomes linear, and no walls are formed. We find approximate analytical solutions for the scalar field in the test field regime, and obtain numerically static black hole solutions within this setup. We discuss cosmological implications of the model and show that it is fully consistent with the existence of an inflationary stage, unlike the spontaneous scalarization scenario assuming the opposite sign of the non-minimal coupling to gravity. Our model predicts the speed of gravitational waves to be extremely close to unity, - in a comfortable agreement with
We experimentally investigate a partially shrouded sonic jet (a sonic free-jet shielded by a solid wall-extension on one side) exiting from a planar nozzle at two different nozzle pressure ratio ($ζ=4$ and $5$). We experimentally show that the inherent jet unsteadiness from the shock-induced flow separation on the wall and the emitted noise in the far-field is strongly coupled through a series of experiments like high-speed schlieren, wall-static pressure, unsteady pressure spectra, and microphone measurements. The partially shrouded jet's lateral free expansion is also identified to be complicated, three-dimensional, and the produced noise is directional. The emitted acoustic pulses from the flapping-jet, the radiated noise from the shock-induced separation on the wall, and the shock-shear layer interaction on the other side of the wall are responsible for the generated acoustic disturbances. The non-uniform aeroacoustic forcing on the top and bottom portion of the partially wall-bounded jet shear layer leads to a self-sustained jet oscillation and a discrete sound emission. The vital features are identified through the proper orthogonal decomposition of high-speed schlieren image
DNA traces in the Shroud of Turin reveal a remarkable mixture of human lineages, microbes, plants, animals, and coral accumulated through centuries of handling and travel。 The findings do not prove its age or authenticity, but they expose a hidden biological history preserved in the famous cloth
We report the discovery of the progenitor of the recent type IIn SN 2008S in the nearby galaxy NGC 6946. Surprisingly, it was not found in deep, pre-explosion optical images of its host galaxy taken with the Large Binocular Telescope, but only through examination of archival Spitzer mid-IR data. A source coincident with the SN 2008S position is clearly detected in the 4.5, 5.8, and 8.0 micron IRAC bands, showing no evident variability in the three years prior to the explosion, yet is undetected at 3.6 and 24 micron. The distinct presence of ~440 K dust, along with stringent LBT limits on the optical fluxes, suggests that the progenitor of SN 2008S was engulfed in a shroud of its own dust. The inferred luminosity of 3.5x10^4 Lsun implies a modest mass of ~10 Msun. We conclude that objects like SN 2008S are not exclusively associated with the deaths or outbursts of very massive eta Carinae-like objects. This conclusion holds based solely on the optical flux limits even if our identification of the progenitor with the mid-IR source is incorrect.
Two-dimensional (2D) materials with high carrier mobility and tunable magnetism are in high demand for nanoelectronics and spintronic applications. Herein, we predict a novel two-dimensional monolayer KTlO that possesses an indirect band gap of 2.25 eV (based on HSE06) and high carrier mobility (1860 $\mathrm{cm^2\ V^{-1}s^{-1}}$ for electron and 2540 $\mathrm{cm^2\ V^{-1}s^{-1}}$ for hole) by means of ab initio calculations. KTlO monolayer has a calculated cleavage energy of 0.56 $\mathrm{J\ m^{-2}}$, which suggests exfoliation of bulk material as viable means for the preparation of mono- and few-layer materials. Remarkably, the KTlO monolayer suggests tunable magnetism and half-metallicity with hole doping, which are attributed to the novel Mexican-hat-like bands and van Hove singularities in its electron structure. Furthermore, monolayer KTlO exhibits moderate optical absorption over visible light and ultraviolet region. The band gap value and band characteristics of monolayer KTlO can be strongly manipulated by biaxial and uniaxial strains to meet the requirements of various applications. All these novel properties render monolayer KTlO a promising functional material for futur
A three-dimensional direct numerical simulation (3D DNS) is performed to describe the turbulent flow in an enclosed rotor-stator cavity characterized by a large aspect ratio $G=(b-a)/h=18.32$ and a small radius ratio $a/b=0.15$ ($a$ and $b$ the inner and outer radii of the rotating disk and $h$ the interdisk spacing). Recent comparisons with velocity measurements have shown that, for the rotational Reynolds number $Re=Ωb^2/ν=95000$ ($Ω$ the rate of rotation of the rotating disk and $ν$ the kinematic viscosity of water) under consideration, the stator boundary layer is 3D turbulent and the rotor one is still laminar. Budgets for the turbulence kinetic energy are here presented and highlight some characteristic features of the effect of rotation on turbulence. A quadrant analysis of conditionally averaged velocities is also performed to identify the contributions of different events (ejections and sweeps) on the Reynolds shear stress.
There are still many museums that present accessibility barriers, particularly regarding perceptual, cultural, and cognitive aspects. This is especially evident in low-density population areas. The aim of the ROBSO-PM project is to improve the accessibility of small museums through the use of social robots and social telepresence robots, focusing on three museums as case studies: the Museum of the Holy Shroud in Turin, a small but globally known institution, and two lesser known mountain museums: the Museum of the Champlas du Col Carnival and the Pragelato Museum of Alpine Peoples' Costumes and Traditions. The project explores two main applications for robots: as guides supporting inclusive visits for foreign or disabled visitors, and as telepresence tools allowing people with limited mobility to access museums remotely. From a research perspective, key topics include storytelling, robot personality, empathy, personalization, and, in the case of telepresence, collaboration between the robot and the person, with clearly defined roles and autonomy.
This paper presents a reliability life analysis and preventive maintenance schedule for ducted wind turbines. Ducted wind turbines (DWT) are an emerging segment of the renewable energy industry with innovations that promise reliable, efficient, low-cost energy for consumer and small business markets. Many attempts have been made to build viable ducted turbines over the last century, but until recently none have succeeded commercially. Optimal shroud and blade designs are the focus of most engineering research to improve performance and efficiency, however, we hypothesize that an equally important key to the long-term success of small wind innovations is reliability analysis. For consumers and companies who want to efficiently maximize the lifespan of DWTs, this has significant ramifications. Operating beyond service life can result in catastrophic component failure and high replacement costs, making the technology economically infeasible. Our approach is focused on the analysis of 3.5 kW D3 turbines manufactured by Ducted Wind Turbines, Inc. We develop a component-level reliability analysis using ASTM E3159 and a consumer-level preventative maintenance schedule including failure mo
Flow and heat transfer in a compressor rotating disc cavity with axial throughflow is investigated using wall-modelled large-eddy simulations (WMLES). These are compared to measurements from recently published experiments and used to investigate high Reynolds number effects. The simulations use an open-source CFD solver with high parallel efficiency and employ the Boussinesq approximation for centrifugal buoyancy. Kinetic energy effects (characterised by Eckert number) are accounted for by scaling the thermal boundary conditions from static temperature to rotary stagnation temperature. The WMLES shows very encouraging agreement with experiments up to the highest Reynolds number tested, $Re_φ=3.0\times10^6$. A further simulation at $Re_φ=10^7$ extends the investigation to an operating condition more representative of aero engine high pressure compressors. The results support the scaling of shroud heat transfer found at lower $Re_φ$, but disc heat transfer is higher than expected from a simple extrapolation of lower $Re_φ$ results. This is associated with transition to turbulence in the disc Ekman layers and is consistent with the boundary layer Reynolds numbers at this condition. Th
The last decade in deep learning has brought on increasingly capable systems that are deployed on a wide variety of applications. In natural language processing, the field has been transformed by a number of breakthroughs including large language models, which are used in increasingly many user-facing applications. In order to reap the benefits of this technology and reduce potential harms, it is important to quantify the reliability of model predictions and the uncertainties that shroud their development. This thesis studies how uncertainty in natural language processing can be characterized from a linguistic, statistical and neural perspective, and how it can be reduced and quantified through the design of the experimental pipeline. We further explore uncertainty quantification in modeling by theoretically and empirically investigating the effect of inductive model biases in text classification tasks. The corresponding experiments include data for three different languages (Danish, English and Finnish) and tasks as well as a large set of different uncertainty quantification approaches. Additionally, we propose a method for calibrated sampling in natural language generation based