Densified glasses, formed from the liquid state by cooling at 5°C/hr under elevated pressures of up to 517 MN/m2, were studied by thermal analysis and dilatometry at ambient pressure. The materials studied were polystyrene, poly(methyl methacrylate), phenolphthalein, sucrose, and a 1 : 1 mixture by weight of potassium and calcium nitrate. Enthalpies of the densified glasses were found to be up to 2–6 J/g greater than the enthalpies of the glasses formed at atmospheric pressure. The major enthalpy and volume relaxation on heating the densified glasses was found to be not correlated The upper temperature limit of the glass‐transition region remained constant for all glasses cooled at various pressures, while the lower temperature limit of the polymeric glasses decreased up to 55°C with increasing pressure. The interpretation of the data suggests that an additional, significant volume relaxation occurred on depressurization at room temperature for all glasses analyzed.
synopsisTimedependent, apparent heat capacities of glucose, poly(viny1 chloride), polystyrene, selenium, poly(methy1 methacrylate), and poly(2,6-diiethyl-1,4-phenylene ether) in the glass transition region were determined by differential thermal analysis. The thermal history was set by linear cooling a t rates between 0.007 and 16OoC/min. Linear heating for analysis was carried out at rates between 0.3 and 6OO0C/min. Average activation energies of 52,81,90,54,77, and 108 kcal/mole, respectively, were evaluated by using the hole theory of glasses previously developed. Within experimental limitations all data could be described quantitatively by the theoretical expressions using only one parameter, the number of frozen-in holes, to describe the thermal history. Experimental and theoretical limitations are discussed.
The polymerization of p‐xylylene was followed with a newly designed differential thermal analysis system at temperatures between −196°C and −20°C. It was found that at the lower temperatures the monomer condenses first to the crystalline monomer before simultaneous polymerization and crystallization. At the higher temperatures, polymerization and crystallization are successive. The data are in agreement with the morphology and crystal structure data derived in Part I of this series of papers on crystallization during polymerization of poly‐p‐xylylene.
Abstract:This paper examines whether a one-book-system that takes the commercial law profit definition as tax base (the so-called authoritative principle) is adequate from an evolutionary point of view. We consider firstly the case that European International Financial Reporting Standards (EU-IFRS) are relevant for all statements with the authoritative principle based on EU-IFRS. Secondly, we examine the fact that EU-IFRS focus on the consolidated annual accounts and that the national accounting principles are relevant for individual statements. Tax law analysis under genuine uncertainty requires a framework and we present such a framework. It entails an interpretation of equality of taxation, a hypothesis on the functioning of markets, an interpretation of realizable and desirable market goals, tax effects hypotheses, and action hypotheses for personal and corporate companies under genuine uncertainty. Contrary to the mainstream of accounting literature, from our evolutionary point of view, the authoritative principle is adequate. The reason is that commercial profit is an adequate instrument to achieving the tax goal equality of taxation in the sense of reducing expectable tax avoidance decisions. This is the case because according to evolutionary action hypotheses as well as tax effects hypotheses, commercial profit can be a subjectively rational decision criterion for personal and corporate companies alike. Equality of taxation is for its part in line with the evolutionarily interpreted social values freedom of choice and equality before the law. Since we focus on the question if the existing commercial profit concept can be an adequate tax base, we do not discuss whether we would have more reasons to take a conservative profit concept as tax base rather than EU-IFRS. Just as little, we analyze whether it is better to take EU-IFRS profit as tax base although national accounting principles are relevant for individual statements.Keywords: ability to pay-principle, authoritative principle, equality of taxation, evolutionary tax effects hypotheses, evolutionary analysis of tax law, horizontal equity, vertical equity JEL classification: B53, K34, M48
Im Fachschrifttum herrscht ein breiter Konsens, dass Rechnungslegungsvorschriften vor dem Hintergrund des Rechnungslegungszwecks zu beurteilen sind. In diesem Kontext werden entweder Zwecke de lege ferenda entwickelt oder gesetzliche Zwecke genutzt. Alexander Weitz beantwortet in seiner Untersuchung erstmals fundiert und systematisch die Frage, ob der gesetzliche Zweck der IAS/IFRS überhaupt realisierbar ist und ob dieser Zweck einen angemessenen Beurteilungsmaßstab darstellen kann. Diese Fragestellung wird auf Grundlage eines kritisch-rationalen Wissenschaftsverständnisses in umfassender Auseinandersetzung mit ökonomischen Markt- und Handlungstheorien fundiert und detailliert beantwortet.
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