Klemm, Martin's Books

Layered Superconductors

Volume 1

By: Richard A. Klemm

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This book provides a comparison of the different chemical structures, normal state properties, and simplest superconducting properties of all known classes of layered superconductors. It introduces the three phenomenological models used to describe such systems, and will guide young researchers hoping to produce a room-temperature superconductor.

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574

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Oxford University Press

Published Date

ISBN 10

0199593310

ISBN 13

9780199593316

Taxing Multinationals in Europe

By: Ernesto Crivelli,Ruud A. de Mooij,J. E. J. De Vrijer,Mr. Shafik Hebous,Mr. Alexander D Klemm

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Taxing Multinationals in Europe

By: Ernesto Crivelli,Ruud A. de Mooij,J. E. J. De Vrijer,Mr. Shafik Hebous,Mr. Alexander D Klemm

This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.

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International Monetary Fund

Published Date

ISBN 10

1513570765

ISBN 13

9781513570761

Religion and the Human Future

An Essay on Theological Humanism

By: David E. Klemm,William Schweiker

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Religion and the Human Future

An Essay on Theological Humanism

By: David E. Klemm,William Schweiker

This powerful manifesto outlines a vision called theological humanism based on the idea that that the integrity of life provides a way to articulate the meaning of religion for the human future. Explores a profound quest to understand the meaning and responsibility of our shared and yet divided humanity amidst the uncertainty of modern society Articulates the idea that human beings are mixed creatures striving for integrity not only trying to conform to God's will Sets forth a dynamic and robust vision of human life beyond the divisions that haunt the humanities, social sciences, theology, and religious studies

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216

Publisher

John Wiley & Sons

Published Date

ISBN 10

1444304763

ISBN 13

9781444304763

Financial Stability Reports in Latin America and the Caribbean

By: Cheng Hoon Lim,Mr.Alexander D Klemm,Ms.Sumiko Ogawa,Mr.Marco Pani,Claudio Visconti

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Financial Stability Reports in Latin America and the Caribbean

By: Cheng Hoon Lim,Mr.Alexander D Klemm,Ms.Sumiko Ogawa,Mr.Marco Pani,Claudio Visconti

Many countries in Latin America and the Caribbean now publish financial stability reports. This study reviews their latest issues to assess their content, quality, and transparency. While some reports provide a strong analysis of risks and vulnerabilities, there are significant cross-country differences, and many reports could be improved by adopting a more comprehensive, forward-looking, and thematic assessment of financial stability. A well thought out communication strategy, including a regular and predictable publication schedule and an easily accessible website, is also important to enhance the impact of the reports. Data gaps, particularly at the disaggregated level, are material and need to be urgently addressed.

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International Monetary Fund

Published Date

ISBN 10

147558959X

ISBN 13

9781475589597

Tax Distortions from Inflation: What are They? How to Deal with Them?

By: Sebastian Beer,Mr. Mark E Griffiths,Mr. Alexander D Klemm

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Tax Distortions from Inflation: What are They? How to Deal with Them?

By: Sebastian Beer,Mr. Mark E Griffiths,Mr. Alexander D Klemm

Expected inflation has few real effects in purely private economies, but this is not the case when the tax system is not neutral with respect to inflation. In practice, tax systems are not neutral—though some have attempted to be so in the past—and this paper provides a comprehensive overview of the most relevant non-neutralities drawing both on existing literature and showing new illustrations and evidence of the effects. The paper shows, for example, how taxing inflationary gains can have tremendous impact on effective tax rates—even at relatively low rates of inflation. It also shows how partial adjustment—for only some types of incomes—can create additional distortions. A new empirical analysis reveals how the erosion of the value of depreciation allowances through inflation affects investment. Finally the paper discusses policy options to address such non-neutralities.

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International Monetary Fund

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ISBN 13

9798400232138

A Destination-Based Allowance for Corporate Equity

By: Shafik Hebous,Mr.Alexander D Klemm

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A Destination-Based Allowance for Corporate Equity

By: Shafik Hebous,Mr.Alexander D Klemm

Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corporate Equity (DBACE) and Allowance for Corporate Capital (DBACC). It describes adjustments that are required to turn an origin into a destination-based versions of these taxes. These include adjustments to capital and equity, which are additional to the border adjustments needed under a DBCFT. The paper finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE more sensitve than the DBACC. Overall, given the potential major political cost of switching from an origin to a destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the DBACE/DBACC.

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International Monetary Fund

Published Date

ISBN 10

1484381904

ISBN 13

9781484381908

Memory Power 101

A Comprehensive Guide to Better Learning for Students, Businesspeople, and Seniors

By: W. R. Klemm

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Memory Power 101

A Comprehensive Guide to Better Learning for Students, Businesspeople, and Seniors

By: W. R. Klemm

Today, younger and older people alike are worried about their memories. Billions of dollars are spent each year on herbs, vitamins, and drugs that can supposedly help you build a better memory or protect the skills you have. With over 200 well-researched tips and 300 scholarly references, Memory Power 101 can do what no pill can—help students get better grades, aid professionals in essential confidence building, and give seniors a means of taking control of senility. Dr. Klemm explains the different kinds of memories and how they are stored and accessed in everyday situations. He offers advice on learning how to focus and pay attention so that key pieces of information are more easily used. He talks about the importance of cues and stimuli both when learning and in recall, discusses repressed memories, Freudian slips, the roles of both exercise and sleep in building a better memory, and more. With his advice, you’re bound to improve your memory of names and faces, as well as read and heard information. Keep better track of numbers and places, and even remember where you left your house keys and where you parked your car! Memory Power 101 is a unique book that can help almost anyone be more successful and happier.

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321

Publisher

Skyhorse

Published Date

ISBN 10

1510720383

ISBN 13

9781510720381

Figuring the Self

Subject, Absolute, and Others in Classical German Philosophy

By: David E. Klemm,Günter Zöller

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Figuring the Self

Subject, Absolute, and Others in Classical German Philosophy

By: David E. Klemm,Günter Zöller

Provides a systematic overview of the topic of self in classical German philosophy, focusing on the period around 1800 and covering Kant, Fichte, Holderlin, Novalis, Schelling, Schleiermacher, and Hegel.

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292

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SUNY Press

Published Date

ISBN 10

0791432009

ISBN 13

9780791432006

How to Tax Wealth

By: Mr. Shafik Hebous,Mr. Alexander D Klemm,Geerten Michielse,Ms. Carolina Osorio Buitron

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How to Tax Wealth

By: Mr. Shafik Hebous,Mr. Alexander D Klemm,Geerten Michielse,Ms. Carolina Osorio Buitron

Tackling income and wealth inequality is at the top of the policy agenda in many countries. This note discusses three approaches of wealth taxation, based on (1) returns with a capital income tax, (2) stocks with a wealth tax, and (3) transfers of wealth through an inheritance (or estate) tax. Taxing actual returns is generally less distortive and more equitable than a wealth tax. Hence, rather than introducing wealth taxes, reform priorities should focus on strengthening the design of capital income taxes (notably capital gains) and closing existing loopholes, while harnessing technological advances in tax administration—including cross-border information sharing—to foster tax compliance. The inheritance tax is important to address the buildup of dynastic wealth.

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International Monetary Fund

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ISBN 13

9798400266881

Corporate Income Taxes under Pressure

Why Reform Is Needed and How It Could Be Designed

By: Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry

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Corporate Income Taxes under Pressure

Why Reform Is Needed and How It Could Be Designed

By: Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

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388

Publisher

International Monetary Fund

Published Date

ISBN 10

1513511777

ISBN 13

9781513511771

Principles of Space-time Adaptive Processing

By: Richard Klemm

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Principles of Space-time Adaptive Processing

By: Richard Klemm

Annotation This is a systematic introduction to MTI (moving target indication) system design for use in the fields of earth observation, surveillance and reconnaisance, with particular regard to the suppression of clutter returns. Coverage includes signal processing, clutter models, array processinig theory, adapted linear arrays, non-linear antenna configurations, circular arrays, space-frequency techniques, and clutter suppression jamming conditions. This book is a follow up to the author's successful first book on STAP.

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582

Publisher

IET

Published Date

ISBN 10

0852961723

ISBN 13

9780852961728

Financial Deepening in Mexico

By: Alexander Herman,Mr.Alexander D Klemm

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Financial Deepening in Mexico

By: Alexander Herman,Mr.Alexander D Klemm

International comparisons reveal that—even controlling for a host of explanatory factors—credit depth is exceptionally low in Mexico. Using panel data methods linking credit growth and fundamentals, this paper estimates a long-term gap between actual and expected credit of about 40 percent of GDP. Possible explanations include the history of banking crises, the large informal sector and an inefficient legal system. Using a disequilibrium regression approach, this paper also finds that supply factors are particularly important as determinants of credit in Mexico. Recent financial reforms address many of the supply constraints, but their success will depend on implementation. The main challenge going forward will be to support financial deepening, while limiting risks to financial stability.

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International Monetary Fund

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ISBN 10

1475578075

ISBN 13

9781475578072

Materials Characterisation VI

Computational Methods and Experiments

By: C. A. Brebbia,A. Klemm

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Materials Characterisation VI

Computational Methods and Experiments

By: C. A. Brebbia,A. Klemm

This book contains papers to be presented at the Sixth International Conference on the topic. Materials modelling and characterisation have become ever more closely intertwined. Characterisation, in essence, connects the abstract material model with the real-world behaviour of the material in question. Characterisation of complex materials often requires a combination of experimental and computational techniques. The conference is convened biennially to facilitate the sharing of recent work between researchers who use computational methods, those who perform experiments, and those who do both, in all areas of materials characterisation.The papers cover such topics as: Computational models and experiments; Mechanical characterisation and testing; Micro and macro materials characterisation; Corrosion problems; Innovative experimental technologies; Recycled materials; Thermal analysis; Advances in composites; Cementitious materials; Structural health monitoring; Energy materials.

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365

Publisher

WIT Press

Published Date

ISBN 10

1845647203

ISBN 13

9781845647209

Atoms of Mind

The "Ghost in the Machine" Materializes

By: W.R. Klemm

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Atoms of Mind

The "Ghost in the Machine" Materializes

By: W.R. Klemm

This book describes the author’s view of how the mind “thinks” at various levels of operation. These levels include nonconscious mind (as in spinal/brainstem reflexes and neuroendocrine controls), subconscious mind, and conscious mind. In the attempt to explain conscious mind, there is considerable critique of arguments over whether or not free will is an illusion. Finally, the author summarizes current leading theories for consciousness (Bayesian probability, chaos, and quantum mechanics) and then presents his own theory based on patterns of nerve impulses in circuits that are interlaced coherently into larger networks.

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371

Publisher

Springer Science & Business Media

Published Date

ISBN 10

9400710976

ISBN 13

9789400710979

How Does Profit Shifting Affect the Balance of Payments?

By: Mr.Shafik Hebous,Mr.Alexander D Klemm,Yuou Wu

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How Does Profit Shifting Affect the Balance of Payments?

By: Mr.Shafik Hebous,Mr.Alexander D Klemm,Yuou Wu

Profit shifting by multinational enterprises—through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles—affects international flows, raising the question of its impact on the current account and external balances. This paper approaches this question theoretically and empirically. In theory, profit shifting distorts the components of the current account and bilateral current account balances but leaves a country’s aggregate net balance unaffected. There is, however, a real effect on current account balances, because taxes are paid to different jurisdictions. Moreover—in practice—the measured current account could change, because not all transactions are equally easy to track. Our panel empirical results broadly confirm that the current account balance tends to be, on average, unaffected by profit shifting, but taking heterogeneity into account we find that both the real tax effect and mismeasurement strengthen income balances—and thus the current account—in investment hubs.

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International Monetary Fund

Published Date

ISBN 10

1513569996

ISBN 13

9781513569994

Fimbriae Adhesion, Genetics, Biogenesis, and Vaccines

By: Per Klemm

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Fimbriae Adhesion, Genetics, Biogenesis, and Vaccines

By: Per Klemm

Fimbriae are the best-studied bacterial colonization factors. They are of paramount importance in bacterial pathogenesis and microbial ecology. Due to the advent of new and powerful techniques, an impressive amount of information has been accumulated on these important surface organelles over the last decade. The first book of its kind, Fimbriae brings together into one volume the state of the art of this very active field. Internationally recognized researchers give both a horizontal and lateral approach to fimbriology. Selected types of fimbriae are extensively reviewed and fundamental questions such as evolution, control or regulation, biogenesis, bacteria-host interaction, and fimbriae-based vaccines are examined.

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292

Publisher

CRC Press

Published Date

ISBN 10

1000102424

ISBN 13

9781000102420

If Not for the Horses

By: Joe Klemm

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If Not for the Horses

By: Joe Klemm

A young boy and his family are uprooted from their farm in free Lithuania, forcibly resettled in another country by Adolf Hitler, and then uprooted again by the advances of Stalins Russian Army. After being shuttled back and forth between the two dictators, he and his family plan and orchestrate their escape via covered wagon while under siege. All the while the youngster, Joe Klemm, does not lose his optimism and love of life. This narrative vividly describes his story of survival and flight to the west, his life in West Germany, his immigration to America, and finally how he returned to Germany as a tank driver with the U.S. Army. The theme, life is great permeates this narrative.

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166

Publisher

Trafford Publishing

Published Date

ISBN 10

1426958536

ISBN 13

9781426958533

The Learning Skills Cycle

A Way to Rethink Education Reform

By: William R. Klemm

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The Learning Skills Cycle

A Way to Rethink Education Reform

By: William R. Klemm

This book's ideas demonstrate how students are not adequately taught the learning skills necessary for superior academic achievement. The major reason schools are failing is that there is less emphasis on teaching students how to learn, the focus is on what to learn instead. This book provides teachers and parents with many concepts and tactics that they can use to teach children how to learn more efficiently and effectively. This book identifies and explains those skills and frames them as interacting in a mutually interacting and reinforcing cycle that I call the Learning Skills Cycle.

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195

Publisher

Rowman & Littlefield

Published Date

ISBN 10

1475833237

ISBN 13

9781475833232

Interactions Between the Craniomandibular System and Cervical Spine

By: Stephan Klemm

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Interactions Between the Craniomandibular System and Cervical Spine

By: Stephan Klemm

This prospective, randomized, double-blind investigation evaluated the influence of a short-time artificial change of occlusion to the upper cervical spine mobility. Twenty 14-19 aged female dancers were investigated in a cross-over-design on head movement rotation in anteflexion with a three-dimensional ultrasonic measurement device, the Zebris 3D Motion Analyzer (CMS 70 P). A change of the occlusion was produced by positioning a 0.75mm foil of tin between premolar and first molar of the right side. Towards the current theory of convergence of cervical and trigeminal nerves the change of occlusion should enlarge tensions in the suboccipital muscles and consequently decrease the mobility of the upper spine. The results of this investigation are: There were no significant differences in measuring movements of the upper cervical spine in dependence of changes of the occlusion. Assessments of the probationers to the changes in tension or motion support these results.

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107

Publisher

Diplomica Verlag

Published Date

ISBN 10

3836662027

ISBN 13

9783836662024

The Russian Flat Tax Reform

By: Anna Ivanova,Mr.Alexander Klemm,Mr.Michael Keen

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The Russian Flat Tax Reform

By: Anna Ivanova,Mr.Alexander Klemm,Mr.Michael Keen

Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of the PIT was itself a consequence of this reform, using both macro evidence and, in particular, micro-level data on the experiences of individuals and households affected by the reform to varying degrees. It concludes that there is no evidence of a strong supply side effect of the reform. Compliance, however, did improve quite substantially-by about one third according to our estimates-though it remains unclear whether this was due to the parametric reforms or to accompanying changes in enforcement.

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International Monetary Fund

Published Date

ISBN 10

1451860358

ISBN 13

9781451860351

200 Billion Light Years from Home

By: Barry Klemm

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200 Billion Light Years from Home

By: Barry Klemm

Sixteen very diverse people from entirely different time zones simultaneously collapse in a coma and wake up in a featureless dome, that can make itself transparent when it wishes. They are on a highlights tour of the known universe, beyond the last days of planet Earth, beyond the Milky Way, heading, as we all are, for the end of the universe. And when they get there, they are going to stop it from happening.

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332

Publisher

Lulu.com

Published Date

ISBN 10

0244165785

ISBN 13

9780244165789

Memoirs of a Mission

The Ismaili Scholar, Statesman and Poet, Al-Mu-ayyad Fi'l-Din Al-Shirazi

By: Verena Klemm

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Memoirs of a Mission

The Ismaili Scholar, Statesman and Poet, Al-Mu-ayyad Fi'l-Din Al-Shirazi

By: Verena Klemm

I.B. Tauris in association with the Institute of Ismaili Studies Al-Mu'ayyad fi'l-DIn al-ShIrzI (died 470/1087), was an outstanding, multi-talented Fatimid scholar of Persian origin. He excelled as a missionary-agent, statesman, poet, preacher and theologian. Based on his autobiography, this work provides an insight into the remarkable life and achievements of al-Mu'ayyad through the important stages of his career, describing his daring attempt to win over the Buyids of western Iraq to the Fatimid cause, his dangerous flight to Cairo and finally his expedition to Syria and Iraq to build up an alliance of local rulers against the invading Saljuk Turks. The author demonstrates that in addition to being an intriguing personal account, the life of al-Mu'ayyad is a rich source of Islamic history in the 5/llth century, which deals with crucial events in the struggle between the Fatimids, Abbasids, Buyids and Saljuks for supremacy in the Muslim world.

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181

Publisher

Bloomsbury Publishing

Published Date

ISBN 10

0857714686

ISBN 13

9780857714688

Intraoperative Planning and Execution of Arbitrary Orthopedic Interventions Using Handheld Robotics and Augmented Reality

By: Klemm, Martin

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Intraoperative Planning and Execution of Arbitrary Orthopedic Interventions Using Handheld Robotics and Augmented Reality

By: Klemm, Martin

The focus of this work is a generic, intraoperative and image-free planning and execution application for arbitrary orthopedic interventions using a novel handheld robotic device and optical see-through glasses (AR). This medical CAD application enables the surgeon to intraoperatively plan the intervention directly on the patient's bone. The glasses and all the other instruments are accurately calibrated using new techniques. Several interventions show the effectiveness of this approach.

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242

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KIT Scientific Publishing

Published Date

ISBN 10

3731508001

ISBN 13

9783731508007

Wetlands, Water, and the Law

Using Law to Advance Wetland Conservation and Wise Use

By: Clare Shine,Cyrille de Klemm

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Wetlands, Water, and the Law

Using Law to Advance Wetland Conservation and Wise Use

By: Clare Shine,Cyrille de Klemm

This publication sets wetlands in their scientific, economic and legal context, before describing the main legal issues involved in implementing the Ramsar Convention. Parts 3-6 take an increasingly broad focus, dealing respectively with site-specific and bioregional approaches to wetland management, generally-applicable techniques for managing damaging processes and activities and, lastly, regional and international frameworks for cooperation. The book complements the recent work of scientists and economists by describing how laws and institutions can work for (or against) wetland conservation and wise use. Each chapter makes the link between international legal obligations and national or local mechanisms for delivering implementation. Drawing on national practice around the world, the book illustrates how different legal approaches and techniques can be adapted to widely-varying national conditions and capabilities. Key components for legal and institutional frameworks suited to the challenge of wise use implementations are set out in the conclusion.

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350

Publisher

IUCN

Published Date

ISBN 10

2831704782

ISBN 13

9782831704784

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