Science.gov

Sample records for current tax structure

  1. End-use taxes: Current EIA practices

    SciTech Connect

    Not Available

    1994-08-17

    There are inconsistencies in the EIA published end-use price data with respect to Federal, state, and local government sales and excise taxes; some publications include end-use taxes and others do not. The reason for including these taxes in end-use energy prices is to provide consistent and accurate information on the total cost of energy purchased by the final consumer. Preliminary estimates are made of the effect on prices (bias) reported in SEPER (State Energy Price and Expenditure Report) resulting from the inconsistent treatment of taxes. EIA has undertaken several actions to enhance the reporting of end-use energy prices.

  2. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... that account's description and 32.22 of subpart B. (d) The classification of deferred income taxes as... the deferred income tax are reclassified from long-term or noncurrent status to current,...

  3. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... to Account 7400, Nonoperating taxes, in accordance with that account's description and 32.22. (d... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  4. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... to Account 7400, Nonoperating taxes, in accordance with that account's description and 32.22. (d... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  5. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... to Account 7400, Nonoperating taxes, in accordance with that account's description and 32.22. (d... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  6. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... that account's description and 32.22 of subpart B. (d) The classification of deferred income taxes as... the deferred income tax are reclassified from long-term or noncurrent status to current,...

  7. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... that account's description and 32.22 of subpart B. (d) The classification of deferred income taxes as... the deferred income tax are reclassified from long-term or noncurrent status to current,...

  8. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... that account's description and 32.22 of subpart B. (d) The classification of deferred income taxes as... the deferred income tax are reclassified from long-term or noncurrent status to current,...

  9. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... to Account 7400, Nonoperating taxes, in accordance with that account's description and 32.22. (d... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  10. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... to Account 7400, Nonoperating taxes, in accordance with that account's description and 32.22. (d... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  11. Tuition Tax Credits: A Review of Current Proposals and Their Potential Impacts.

    ERIC Educational Resources Information Center

    Picus, Larry

    The Packwood/Moynihan/Roth Tuition Tax Relief Act of 1981 and the nearly 20 other tuition tax credit bills introduced since the beginning of the current session of Congress are intended to provide tax credits for a portion of the tuition paid for private education. Two major studies attempting to determine the impacts of passage of a tuition tax…

  12. The Portfolio Approach to Tax Structures and Education Finance.

    ERIC Educational Resources Information Center

    Perdue, D. Grady; Misiolek, Walter S.

    1987-01-01

    Presents a portfolio model for management principles that can be applied to state and local government tax structures to determine how governments can minimize tax variability for any desired rate of growth of revenues and apply the principle to the issue of funding education. (Author/MD)

  13. 14 CFR 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Current Period Section 15 Section Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  14. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  15. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  16. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  17. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  18. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2013-01-01

    Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities exist for tax avoidance and brand switching when the tax structure departs from a uniform specific tax. PMID:23792324

  19. Hall currents in a current sheet: Structure and dynamics

    SciTech Connect

    Frank, Anna G.; Bugrov, Sergey G.; Markov, Vladimir S.

    2008-09-15

    Experimental results are presented from the study of the structure and time evolution of the Hall currents in the current sheets produced in the two-dimensional magnetic fields with the null line of the X type, in plasmas with heavy ions. Three-component magnetic fields generated by plasma currents were measured, and particular emphasis was placed on the out-of-plane magnetic field component aligned with the null line. The temporal evolution and spatial structure of the out-of-plane magnetic field and its dependence on the ion mass made us conclude that this field is produced by the Hall currents. The out-of-plane magnetic field is of the quadrupole structure, being directed oppositely on the opposite sides of the current sheet symmetry planes. The out-of-plane field exists at the initial stage of the sheet evolution, in a limited time interval, which is more prolonged for the sheets formed in plasmas with heavier ions. We revealed that the Hall currents of the opposite directions exist inside the current sheet, while the basic current has only one direction. Near the sheet middle plane the Hall currents flow from the peripheral regions toward the null line, whereas at larger distances from the middle plane the Hall currents become reversed. The Hall currents in both directions are localized only in the regions, where the basic current exists. At every time moment the oppositely directed Hall currents practically cancel each other and form four closed current circuits in the (x,y) plane, which produce the out-of-plane quadrupole magnetic field.

  20. The Association between Tax Structure and Cigarette Price Variability: Findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J.; Fong, Geoffrey T; Thompson, Mary; OConnor, Richard J

    2015-01-01

    Background Recent studies have shown that more opportunities exist for tax avoidance when cigarette excise tax structure departs from a uniform specific structure. However, the association between tax structure and cigarette price variability has not been thoroughly studied in the existing literature. Objective To examine how cigarette tax structure is associated with price variability. The variability of self-reported prices is measured using the ratios of differences between higher and lower prices to the median price such as the IQR-to-median ratio. Methods We used survey data taken from the International Tobacco Control Policy Evaluation (ITC) Project in 17 countries to conduct the analysis. Cigarette prices were derived using individual purchase information and aggregated to price variability measures for each surveyed country and wave. The effect of tax structures on price variability was estimated using Generalised Estimating Equations after adjusting for year and country attributes. Findings Our study provides empirical evidence of a relationship between tax structure and cigarette price variability. We find that, compared to the specific uniform tax structure, mixed uniform and tiered (specific, ad valorem or mixed) structures are associated with greater price variability (p?0.01). Moreover, while a greater share of the specific component in total excise taxes is associated with lower price variability (p?0.05), a tiered tax structure is associated with greater price variability (p?0.01). The results suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption and prevalence by limiting price variability and decreasing opportunities for tax avoidance. PMID:25855641

  1. Studies in Income Distribution. Estimation of Social Security Taxes on the March Current Population Survey. No. 4.

    ERIC Educational Resources Information Center

    Bridges, Benjamin, Jr.; Johnston, Mary P.

    The impact of the tax-transfer system on the distribution of income among economic units is the subject of a number of studies by the Office of Research and Statistics of the Social Security Administration. One of the most important data sources for the work is the Census Bureau's March Current Population Survey (CPS). To conduct such studies, the

  2. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet... later periods as a result of the normalized method of accounting for tax differentials authorized...

  3. Discrepancies between Ideal Characteristics of a Property Tax System and Current Practice in New York.

    ERIC Educational Resources Information Center

    Netzer, Dick; Berne, Robert

    1995-01-01

    Ideally, voters' and state legislatures' policy choices should underlie a property tax system that is straightforward, comprehensible, systematic, and reasonably related to policy objectives. Administration should be uniform and fair. New York State's property tax system lacks a uniform valuation standard and "circuit breaker" and has deficiencies

  4. 26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....), as it appeared in the April 1, 2003, edition of 26 CFR part 157. ... structured settlement factoring transaction a tax equal to 40 percent of the factoring discount with respect... settlement is domiciled or has its principal place of business; and (B) Provides for the entry of such...

  5. Structure of the Magnetotail Current Sheet

    NASA Technical Reports Server (NTRS)

    Larson, Douglas J.; Kaufmann, Richard L.

    1996-01-01

    An orbit tracing technique was used to generate current sheets for three magnetotail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in which the ions and associated electrons carry the electric current distribution needed to generate the magnetic field B in which ion orbits were traced. The region -20 R(E) less than x less than -14 R(E) in geocentric solar magnetospheric coordinates was studied. Emphasis was placed on identifying the categories of ion orbits which contribute most to the cross-tail current and on gaining physical insight into the manner by which the ions carry the observed current distribution. Ions that were trapped near z = 0, ions that magnetically mirrored throughout the current sheet, and ions that mirrored near the Earth all were needed. The current sheet structure was determined primarily by ion magnetization currents. Electrons of the observed energies carried relatively little cross-tail current in these quiet time current sheets. Distribution functions were generated and integrated to evaluate fluid parameters. An earlier model in which B depended only on z produced a consistent current sheet, but it did not provide a realistic representation of the Earth's middle magnetotail. In the present study, B changed substantially in the x and z directions but only weakly in the y direction within our region of interest. Plasmas with three characteristic particle energies were used with each of the magnetic field models. A plasma was found for each model in which the density, average energy, cross-tail current, and bulk flow velocity agreed well with satellite observations.

  6. Structural biological materials: Overview of current research

    NASA Astrophysics Data System (ADS)

    Chen, P.-Y.; Lin, A. Y.-M.; Stokes, A. G.; Seki, Y.; Bodde, S. G.; McKittrick, J.; Meyers, M. A.

    2008-06-01

    Through specific biological examples this article illustrates the complex designs that have evolved in nature to address strength, toughness, and weight optimization. Current research is reviewed, and the structure of some shells, bones, antlers, crab exoskeletons, and avian feathers and beaks is described using the principles of materials science and engineering by correlating the structure with mechanical properties. In addition, the mechanisms of deformation and failure are discussed.

  7. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, O.A.

    1988-07-13

    A variable energy, constant current ion beam accelerator structure is disclosed comprising an ion source capable of providing the desired ions, a pre-accelerator for establishing an initial energy level, a matching/pumping module having means for focusing means for maintaining the beam current, and at least one main accelerator module for continuing beam focus, with means capable of variably imparting acceleration to the beam so that a constant beam output current is maintained independent of the variable output energy. In a preferred embodiment, quadrupole electrodes are provided in both the matching/pumping module and the one or more accelerator modules, and are formed using four opposing cylinder electrodes which extend parallel to the beam axis and are spaced around the beam at 90/degree/ intervals with opposing electrodes maintained at the same potential. 12 figs., 3 tabs.

  8. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, Oscar A. (Berkeley, CA)

    1990-01-01

    A variable energy, constant current ion beam accelerator structure is disclosed comprising an ion source capable of providing the desired ions, a pre-accelerator for establishing an initial energy level, a matching/pumping module having means for focusing means for maintaining the beam current, and at least one main accelerator module for continuing beam focus, with means capable of variably imparting acceleration to the beam so that a constant beam output current is maintained independent of the variable output energy. In a preferred embodiment, quadrupole electrodes are provided in both the matching/pumping module and the one or more accelerator modules, and are formed using four opposing cylinder electrodes which extend parallel to the beam axis and are spaced around the beam at 90.degree. intervals with opposing electrodes maintained at the same potential. Adjacent cylinder electrodes of the quadrupole structure are maintained at different potentials to thereby reshape the cross section of the charged particle beam to an ellipse in cross section at the mid point along each quadrupole electrode unit in the accelerator modules. The beam is maintained in focus by alternating the major axis of the ellipse along the x and y axis respectively at adjacent quadrupoles. In another embodiment, electrostatic ring electrodes may be utilized instead of the quadrupole electrodes.

  9. Association of HTLV Tax proteins with TAK1-binding protein 2 and RelA in calreticulin-containing cytoplasmic structures participates in Tax-mediated NF-κB activation.

    PubMed

    Avesani, Francesca; Romanelli, Maria Grazia; Turci, Marco; Di Gennaro, Gianfranco; Sampaio, Carla; Bidoia, Carlo; Bertazzoni, Umberto; Bex, Françoise

    2010-12-01

    HTLV-1 is more pathogenic than HTLV-2 despite having a similar genome and closely related transactivating oncoproteins. Both Tax-1 protein from HTLV-1 and Tax-2 from HTLV-2 activate the NF-κB pathway. The mechanisms involved in Tax-1 deregulation of this signalling pathway have been thoroughly investigated, but little is known about regulation by Tax-2. We have compared the interaction of Tax-1 and Tax-2 with two key NF-κB signalling factors: TAK1-binding protein 2 (TAB2), an adaptor involved in the activation of TAK1 kinase, and RelA, the active subunit of the canonical RelA/p50 NF-κB transcription factor. Tax-2 formed stable complexes with both RelA and TAB2. These two NF-κB factors colocalized with Tax proteins in dotted cytoplasmic structures targeted by calreticulin, a multi-process calcium-buffering chaperone. Co-expression of RelA and/or TAB2 markedly increased Tax-mediated NF-κB activation. These findings provide new insights into the role of RelA, TAB2 and Tax in the deregulation of the NF-κB pathway. PMID:20875659

  10. The human T-cell leukemia virus type 1 transactivator protein Tax colocalizes in unique nuclear structures with NF-kappaB proteins.

    PubMed Central

    Bex, F; McDowall, A; Burny, A; Gaynor, R

    1997-01-01

    The Tax protein of human T-cell leukemia virus type 1 (HTLV-1) is a potent activator of viral transcription. Tax also activates the expression of specific cellular genes involved in the control of T-lymphocyte growth via effects on cellular transcription factors, including members of the NF-kappaB/cRel family. Immunocytochemistry and electron microscopy were used to characterize the intracellular localization of Tax and identify cellular factors which are the potential targets for its transcriptional activity. These studies indicated that Tax localizes in discrete nuclear foci in T lymphocytes transformed by HTLV-1 and in cells transduced with Tax expression vectors. The Tax-containing foci are complex nuclear structures comprising a central core in which Tax colocalizes with splicing factor Sm. In addition to splicing factors Sm and SC-35, the Tax-containing nuclear structures also contain transcriptional components, including the largest subunit of RNA polymerase II and cyclin-dependent kinase CDK8. The inclusion of the two subunits of NF-kappaB, p50 and RelA, and the presence of the mRNA from a gene specifically activated by Tax through NF-kappaB binding sites suggest that these unique nuclear structures participate in Tax-mediated activation of gene expression via the NF-kappaB pathway. PMID:9094620

  11. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  12. Current perspectives on RNA secondary structure probing

    PubMed Central

    Kenyon, Julia; Prestwood, Liam; Lever, Andrew

    2014-01-01

    The range of roles played by structured RNAs in biological systems is vast. At the same time as we are learning more about the importance of RNA structure, recent advances in reagents, methods and technology mean that RNA secondary structural probing has become faster and more accurate. As a result, the capabilities of laboratories that already perform this typeof structural analysis have increased greatly, and it has also become more widely accessible. The present review summarizes established and recently developed techniques. The information we can derive from secondary structural analysis is assessed, together with the areas in which we are likely to see exciting developments in the near future. PMID:25110033

  13. Effect of tax, financing, and operating-cost incentives on retiree homeowners' current and potential decisions to purchase energy-saving improvements

    SciTech Connect

    Long, A.W. Jr.

    1983-01-01

    This study focused on retiree homeowners to determine their level of participation, causes of non-participation and the effect of selected incentive modifications on investment decisions. A descriptive-elemental approach was taken to explore three research questions. Fifty semi-structured interviews selected through restricted probability were conducted in Sun City, California. Findings were keyed to sex, age, education and income and statistically analyzed using the chi-square test. Retiree homeowners had coped with rising utility costs through modified usage practice rather than through energy-saving investments. Concerns over access to funding, required initial payout, return on investment, future prices of energy and risk were highest among those of least education or income. A desire to retain an existing life style was important to those of higher education and income. Level of awareness of incentive features was also a major decision factor. The analysis indicated that energy-saving investments will increase if retiree homeowners are offered shared-cost obligation by the individual, government, and utility; exemption from sales tax for all energy-saving-item sales and service; state tax exemption for federal tax credits; exemption of energy-saving improvements from property tax; continued federal tax credit; investment loans sufficiently available to meet demand; energy-producing equipment available for rent or lease at reasonable rates.

  14. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  15. Current structural vibration problems associated with noise

    NASA Technical Reports Server (NTRS)

    Mixson, J. S.

    1974-01-01

    As the performance of aerospace vehicles has increased, the noise generated by the propulsion system and by the passage of the vehicle through the air has also increased. Further increases in performance are now underway for space vehicles such as the space shuttle vehicle and for short distance takeoff and landing (STOL) aircraft, and are being planned for supersonic aircraft. The flight profiles and design features of these high-performance vehicles are reviewed and an estimate made of selected noise-induced structural vibration problems. Considerations for the prevention of acoustic fatigue, noise transmission, and electronic instrument malfunction are discussed.

  16. ?-Electron ring-currents and bond-currents in some conjugated altan-structures.

    PubMed

    Dickens, Timothy K; Mallion, Roger B

    2014-05-22

    Ring-currents and bond-currents calculated using the Hckel-London-Pople-McWeeny (HLPM) method are reported for a series of altan-structures recently explored by Monaco et al. and to which these authors have applied the ab initio ipso-centric formalism in order to calculate the structures' ?-electron current-density maps. Two aspects of the conclusions of their ab initio study are confirmed by means of the much more simplistic HLPM formalism adopted here: namely (a) that the inner core in these altan-structures generally displays similar current patterns to those previously reported for the parent fragments, and (b) that the unexpected diamagnetic circulation in the outer [4n]-perimeter of altan-kekulene reported by Monaco et al. is not an artifact of their method but appears to be confirmed. Attention is drawn to the conceptual advantages of discussing bond currents rather than just (equivalent) ring currents. PMID:24754680

  17. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax system

  18. Structure of the Jovian Magnetodisk Current Sheet: Initial Galileo Observations

    NASA Technical Reports Server (NTRS)

    Russell, C. T.; Huddleston, D. E.; Khurana, K. K.; Kivelson, M. G.

    2001-01-01

    The ten-degree tilt of the Jovian magnetic dipole causes the magnetic equator to move back and forth across Jupiter's rotational equator and tile Galileo orbit that lies therein. Beyond about 24 Jovian radii, the equatorial current sheet thins and tile magnetic structure changes from quasi-dipolar into magnetodisk-like with two regions of nearly radial but antiparallel magnetic field separated by a strong current layer. The magnetic field at the center of the current sheet is very weak in this region. Herein we examine tile current sheet at radial distances from 24 55 Jovian radii. We find that the magnetic structure very much resembles tile structure seen at planetary magnetopause and tail current sheet crossings. Tile magnetic field variation is mainly linear with little rotation of the field direction, At times there is almost no small-scale structure present and the normal component of the magnetic field is almost constant through the current sheet. At other times there are strong small-scale structures present in both the southward and northward directions. This small-scale structure appears to grow with radial distance and may provide the seeds for tile explosive reconnection observed at even greater radial distances oil tile nightside. Beyond about 40 Jovian radii, the thin current sheet also appears to be almost constantly in oscillatory motion with periods of about 10 min. The amplitude of these oscillations also appears to grow with radial distance. The source of these fluctuations may be dynamical events in tile more distant magnetodisk.

  19. Dynamics of the structure of electric currents and electrodynamic forces in current sheets

    SciTech Connect

    Frank, A. G.; Satunin, S. N.

    2011-10-15

    Specific features of the spatial distributions of the electric current and electrodynamic forces in current sheets are examined by studying the magnetic fields in them. It is shown that the j Multiplication-Sign B forces should lead to a gradual increase in the kinetic energy of the plasma accelerated along the current sheet surface. Excitation of currents directed oppositely to the main current in the central part of the sheet is observed for the first time, and the time evolution of the forward and reverse currents is investigated. Generation of reversed currents is a manifestation of the dynamic effects caused by the motion of plasma flows in the magnetic field and leading to a change in the magnetic structure of the current sheet.

  20. Three-dimensional potential structure associated with Birkeland currents

    NASA Astrophysics Data System (ADS)

    Block, L.

    1983-11-01

    Three-dimensional models of the potential structure above auroral arcs with upward Birkeland currents are discussed. Particles can be injected into the structure along equipotential surfaces, from the ends of the Birkeland current sheet and sideways by an electric field component tangential to the sheet. The generator can inject particles sideways through equipotential surfaces against the electric field. These particles carry the perpendicular current, but the Birkeland currents are carried by ambient particles pushed away by the space charge generated parallel electric field. A thermoelectric generator replaces cold ambient electrons by hot gradient-drifting populations. Observed current sheet thickness is inconsistent with a uniformly distributed parallel electric field. A field concentrated in a single strong double layer is inconsistent with the observed precipitation spectrum with substantial electron fluxes with energies below the total parallel potential drop.

  1. Three-dimensional structure of dilute pyroclastic density currents

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2013-12-01

    Unconfined experimental density currents dynamically similar to pyroclastic density currents (PDCs) suggest that cross-stream motions of the currents and air entrainment through currents' lateral margins strongly affects PDC behavior. Experiments are conducted within an air-filled tank 8.5 m long by 6.1 m wide by 2.6 m tall. Currents are generated by feeding heated powders down a chute into the tank at controlled rates to form dilute, particle-laden, turbulent gravity currents that are fed for 30 to 600 seconds. Powders include 5 μm aluminum oxide, 25 μm talc, 27 μm walnut, 76 μm glass beads and mixtures thereof. Experiments are scaled such that Froude, densimetric and thermal Richardson, particle Stokes and Settling numbers, and thermal to kinetic energy densities are all in agreement with dilute PDCs; experiments have lower Reynolds numbers that natural currents, but the experiments are fully turbulent, thus the large scale structures should be similar. The experiments are illuminated with 3 orthogonal laser sheets (650, 532, and 450 nm wavelengths) and recorded with an array of HD video cameras and a high speed camera (up to 3000 fps); this system provides synchronous observation of a vertical streamwise and cross-stream planes, and a horizontal plane. Ambient temperature currents tend to spread out radially from the source and have long run out distances, whereas warmer currents tend to focus along narrow sectors and have shorter run outs. In addition, when warm currents lift off to form buoyant plumes, lateral spreading ceases. The behavior of short duration currents are dominated by the current head; as eruption duration increases, current transport direction tends to oscillate back and forth (this is particularly true for ambient temperature currents). Turbulent structures in the horizontal plane show air entrainment and advection downstream. Eddies illuminated by the vertical cross-stream laser sheet often show vigorous mixing along the current margins, particularly after the current head has passed. In some currents, the head can persist as a large, vertically oriented vortex long after the bulk of the current has lifted off to form a coignimbrite plume. These unconfined experiments show that three-dimensional structures can affect PDC behavior and suggest that our typical cross-sectional or 'cartoon' understanding of PDCs misses what may be very important parts of PDC dynamics.

  2. The Flat Tax: Implications for Financing Public Schools.

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.

    The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section

  3. Tax equity and the finance of transit

    SciTech Connect

    Cervero, R.

    1983-07-01

    The financing of American transit services is based on two principles of equity: the ability-to-pay principle or the benefit principle. Sixty per cent of current transit revenues come from local, state, and federal tax sources with no clear cut identification available as to which level of government should carry the greatest amount of responsibility. This mix of tax sources for transit financing was recently favored in a national survey of transit officials. The same survey respondents favored additional means of transit revenue sources; gasoline and motor vehicle registration taxes, sales taxes, property taxes, payroll and profits taxes, and local excise taxes on alcohol and cigarettes. 6 figures, 3 tables.

  4. Three-dimensional potential structure associated with Birkeland currents

    NASA Astrophysics Data System (ADS)

    Block, Lars

    The U-shaped equipotential structures believed to exist above auroral arcs with upward Birkeland currents pose certain problems in terms of particle, momentum and current conservation. Supply of electrons must cover losses due to precipitation. The supply mechanism must be consistent with the observed energy gain and precipitation field-alignment. Three-dimensional models of the potential structure which may account for the above requirements are discussed. Particles can be injected into the structure along equipotential surfaces, both from the ends of the Birkeland current sheet and sideways by means of an electric field component tangential to the sheet. The generator can inject particles sideways through equipotential surfaces against the electric field. These particles carry the perpendicular current, but they can only to a limited extent carry the Birkeland currents, which are mostly carried by ambient particles pushed away by the space charge generated parallel electric field. A consequence of this is that especially a thermo-electric generator replaces cold ambient electrons by hot gradient-drifting populations. The nature of the parallel electric field is also discussed. The observed current sheet (or arc) thickness is inconsistent with a uniformly distributed parallel electric field. A field concentrated in a single strong double layer is inconsistent with the observed precipitation spectrum with substantial fluxes of electrons with energies below the total parallel potential drop. The multitude of weak double layers and solitons seen on the S3-3 satellite seems to agree with known facts.

  5. First-principles calculation of the structural and elastic properties of ternary metal nitrides TaxMo1-xN and TaxW1-xN

    NASA Astrophysics Data System (ADS)

    Bouamama, Kh.; Djemia, P.; Benhamida, M.

    2015-09-01

    First-principles pseudo-potentials calculations of the mixing enthalpy, of the lattice constants a0 and of the single-crystal elastic constants cij for ternary metal nitrides TaxMe1-xN (Me=Mo or W) alloys considering the cubic B1-rocksalt structure is carried out. For disordered ternary alloys, we employ the virtual crystal approximation VCA in which the alloy pseudopotentials are constructed within a first-principles VCA scheme. The supercell method SC is also used for ordered structures in order to evaluate clustering effects. We find that the mixing enthalpy still remains negative for TaxMe1-xN alloys in the whole composition range which implies these cubic TaxMo1-xN and TaxW1-xN ordered solid solutions are stable. We investigate the effect of Mo and W alloying on the trend of the mechanical properties of TaN. The effective shear elastic constant c44, the Cauchy pressure (c12-c44), and the shear to bulk modulus G/B ratio are used to discuss, respectively, the mechanical stability of the ternary structure and the brittle/ductile behavior in reference to TaN, MeN alloys. We determine the onset transition from the unstable structure to the stable one B1-rocksalt from the elastic stability criteria when alloying MeN with Ta. In a second stage, in the frame of anisotropic elasticity, we estimate by one homogenization method the averaged constants of the polycrystalline TaxMe1-xN alloys considering the special case of an isotropic medium with no crystallographic texture.

  6. 26 CFR 157.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 157.7701-1 Section 157... EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration 157.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer,...

  7. 26 CFR 157.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 157.7701-1 Section 157... EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration 157.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer,...

  8. The Association between Current Intergenerational Family Relationships and Sibling Structure.

    ERIC Educational Resources Information Center

    Lawson, David M.; Brossart, Daniel F.

    2004-01-01

    The authors examined the relationship between sibling structure variables (i.e., gender, number of sisters, number of brothers, sibling spacing, number of siblings, and birth order, all men, and all women siblings) and current relationships with parents and spouse/partners. Participants included 519 adults between the ages of 19 and 59 years. Two…

  9. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...This document contains final and temporary regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.......

  10. Field Measurements of the Vertical Structure of Rip Currents

    NASA Astrophysics Data System (ADS)

    Brown, J.; MacMahan, J.; Reniers, A.

    2014-12-01

    Field measurements of the vertical structure of rip current flows inside and outside the surf zone are examined on a rip-channeled beach at Monterey, California. Wave-group induced very low frequency (VLF) motions were a significant component of the rip current flow, accounting for 37% to 50% of the total energy inside and outside the surf zone. The VLF pulsations in the near-surface rip current flow were aperiodic, with more frequent and stronger pulsations occurring for increased wave energy. The VLF pulses measured inside and outside the surf zone did not occur simultaneously and were not correlated, indicating the VLF rip current pulses outside the surf zone were random and independent of those inside the surf zone. The strength of the VLF pulses added to the mean surfzone background rip current flow, and determined the magnitude of the rip current flow outside the surf zone where there was no background flow. Inside the surf zone, the rip current flow was found to be depth-uniform with minimal rotation throughout the water column. Outside the surf zone the rip current flow was surface-dominated with rotation in the flow with depth. The results suggest that the rip current behaves like a jet as it exits the surf zone and moves over the surfzone break, becoming surface dominated outside the surf zone and remaining between the sea-surface and the depth at the offshore edge of the surf zone. Farther offshore, the rip current flow mixes vertically downward controlled by the depth of the thermocline as it continues to be transported and mixed offshore.

  11. All-carbon sp-sp2 hybrid structures: Geometrical properties, current rectification, and current amplification

    PubMed Central

    Zhang, Zhenhua; Zhang, Junjun; Kwong, Gordon; Li, Ji; Fan, Zhiqiang; Deng, Xiaoqing; Tang, Guiping

    2013-01-01

    All-carbon sp-sp2 hybrid structures comprised of a zigzag-edged trigonal graphene (ZTG)and carbon chains are proposed and constructed as nanojunctions. It has been found that such simple hybrid structures possess very intriguing propertiesapp:addword:intriguing. The high-performance rectifying behaviors similar to macroscopic p-n junction diodes, such as a nearly linear positive-bias I-V curve (metallic behavior), a very small leakage current under negative bias (insulating behavior), a rather low threshold voltage, and a large bias region contributed to a rectification, can be predicted. And also, a transistor can be built by such a hybrid structure, which can show an extremely high current amplification. This is because a sp-hybrid carbon chain has a special electronic structure which can limit the electronic resonant tunneling of the ZTG to a unique and favorable situation. These results suggest that these hybrid structures might promise importantly potential applications for developing nano-scale integrated circuits. PMID:23999318

  12. Current Closure in the Auroral Ionosphere: Results from the Auroral Current and Electrodynamics Structure Rocket Mission

    NASA Technical Reports Server (NTRS)

    Kaeppler, S. R.; Kletzing, C. A.; Bounds, S. R.; Gjerloev, J. W.; Anderson, B. J.; Korth, H.; LaBelle, J. W.; Dombrowski, M. P.; Lessard, M.; Pfaff, R. F.; Rowland D. E.; Jones, S.; Heinselman, C. J.

    2012-01-01

    The Auroral Current and Electrodynamics Structure (ACES) mission consisted of two sounding rockets launched nearly simultaneously from Poker Flat Research Range, AK on January 29, 2009 into a dynamic multiple-arc aurora. The ACES rocket mission was designed to observe electrodynamic and plasma parameters above and within the current closure region of the auroral ionosphere. Two well instrumented payloads were flown along very similar magnetic field footprints, at different altitudes, with small temporal separation between both payloads. The higher altitude payload (apogee 360 km), obtained in-situ measurements of electrodynamic and plasma parameters above the current closure region to determine the input signature. The low altitude payload (apogee 130 km), made similar observations within the current closure region. Results are presented comparing observations of the electric fields, magnetic components, and the differential electron energy flux at magnetic footpoints common to both payloads. In situ data is compared to the ground based all-sky imager data, which presents the evolution of the auroral event as the payloads traversed through magnetically similar regions. Current measurements derived from the magnetometers on the high altitude payload observed upward and downward field-aligned currents. The effect of collisions with the neutral atmosphere is investigated to determine if it is a significant mechanism to explain discrepancies in the low energy electron flux. The high altitude payload also observed time-dispersed arrivals in the electron flux and perturbations in the electric and magnetic field components, which are indicative of Alfven waves.

  13. Current Closure in the Auroral Ionosphere: Results from the Auroral Current and Electrodynamics Structure Rocket Mission

    NASA Technical Reports Server (NTRS)

    Kaeppler, S. R.; Kletzing, C. A.; Bounds, S. R.; Gjerloev, J. W.; Anderson, B. J.; Korth, H.; LaBelle, J. W.; Dombrowski, M. P.; Lessard, M.; Pfaff, R. F.; Rowland, D. E.; Jones, S.; Heinselman, C. J.

    2011-01-01

    The Auroral Current and Electrodynamics Structure (ACES) mission consisted of two sounding rockets launched nearly simultaneously from Poker Flat Research Range, AK on January 29, 2009 into a dynamic multiple-arc aurora. The ACES rocket mission was designed to observe electrodynamic and plasma parameters above and within the current closure region of the auroral ionosphere. Two well instrumented payloads were flown along very similar magnetic field footprints, at different altitudes, with small temporal separation between both payloads. The higher altitude payload (apogee 360 km), obtained in-situ measurements of electrodynamic and plasma parameters above the current closure region to determine the input signature. The low altitude payload (apogee 130 km), made similar observations within the current closure region. Results are presented comparing observations of the electric fields, magnetic components, and the differential electron energy flux at magnetic footpoints common to both payloads. In situ data is compared to the ground based all-sky imager data, which presents the evolution of the auroral event as the payloads traversed through magnetically similar regions. Current measurements derived from the magnetometers on the high altitude payload observed upward and downward field-aligned currents. The effect of collisions with the neutral atmosphere is investigated to determine it is a significant mechanism to explain discrepancies in the low energy electron flux. The high altitude payload also observed time-dispersed arrivals in the electron flux and perturbations in the electric and magnetic field components, which are indicative of Alfven waves.

  14. Computational structures technology at Grumman: Current practice/future needs

    NASA Astrophysics Data System (ADS)

    Pifko, Allan B.; Eidinoff, Harvey

    1992-05-01

    The current practice for the design analysis of new airframe structural systems is to construct a master finite element model of the vehicle in order to develop internal load distributions. The inputs to this model include the geometry which is taken directly from CADAM and CATIA structural layout and aerodynamic loads and mass distribution computer models. This master model is sufficiently detailed to define major load paths and for the computation of dynamic mode shapes and structural frequencies, but not detailed enough to define local stress gradients and notch stresses. This master model is then used to perform structural optimization studies that will provide minimum weights for major structural members. The post-processed output from the master model, load, stress, and strain analysis is then used by structural analysts to perform detailed stress analysis of local regions in order to design local structure with all its required details. This local analysis consists of hand stress analysis and life prediction analysis with the assistance of manuals, design charts, computer stress and structural life analysis and sometimes finite element or boundary element analysis. The resulting design is verified by fatigue tests.

  15. Computational structures technology at Grumman: Current practice/future needs

    NASA Technical Reports Server (NTRS)

    Pifko, Allan B.; Eidinoff, Harvey

    1992-01-01

    The current practice for the design analysis of new airframe structural systems is to construct a master finite element model of the vehicle in order to develop internal load distributions. The inputs to this model include the geometry which is taken directly from CADAM and CATIA structural layout and aerodynamic loads and mass distribution computer models. This master model is sufficiently detailed to define major load paths and for the computation of dynamic mode shapes and structural frequencies, but not detailed enough to define local stress gradients and notch stresses. This master model is then used to perform structural optimization studies that will provide minimum weights for major structural members. The post-processed output from the master model, load, stress, and strain analysis is then used by structural analysts to perform detailed stress analysis of local regions in order to design local structure with all its required details. This local analysis consists of hand stress analysis and life prediction analysis with the assistance of manuals, design charts, computer stress and structural life analysis and sometimes finite element or boundary element analysis. The resulting design is verified by fatigue tests.

  16. Critical currents in A-15 structure Nb3Al converted from cold-worked bcc structure

    NASA Astrophysics Data System (ADS)

    Woollam, J. A.; Alterovitz, S. A.; Haugland, E.; Webb, G. W.

    1980-04-01

    The paper considers critical currents in A-15 structure Nb3Al converted from a cold-worked bcc structure. Nb3Al prepared in the ductile phase by quenching and mechanical working followed by conversion to the A-15 structure could carry currents above 10 to the 9th power A/sq m in fields near 20 T. These critical currents are comparable to those of Nb3Ge and V3Ga which are closest competing materials for use in high fields; further enhancement of the critical current is possible if thermal treatments are optimized.

  17. Nonquasineutral current equilibria as elementary structures of plasma dynamics

    SciTech Connect

    Gordeev, A. V.

    2010-01-15

    A study is made of the fundamental features of current filaments with a nonzero electron vorticity {Omega}{sub e} {identical_to} B - (c/e) {nabla} x p{sub ee} {ne} 0 and the corresponding Lagrangian invariant I{sub e}. Such current structures can exist on spatial scales of up to {omega}{sub pi}{sup -1}. It is shown that the dissipative stage of the plasma evolution and the violation of Thomson's theorem on vorticity conservation in an electron fluid are of fundamental importance for the onset of electron current structures. A key role of the screening of electric and magnetic fields at distances on the order of the magnetic Debye radius r{sub B} = B/(4{pi}en{sub e})-the main property of such current structures in a Hall medium with {sigma}B/(en{sub e}c) >> 1-is stressed. Since the minimum size of a vortex structure is the London length c/{omega}{sub pe}, the structures under consideration correspond to the condition r{sub B} > c/{omega}{sub pe} or B{sup 2} > 4{pi}n{sub e}m{sub e}c{sup 2}, which leads to strong charge separation in the filament and relativistic electron drift. It is demonstrated that the specific energy content in current structures is high at a filament current of 10-15 kA: from 100 J/cm{sup 3} at a plasma density of 10{sup 14} cm{sup -3} (the parameters of a lightning leader) to 10{sup 7}J/cm{sup 3} for a fully ionized atmospheric-pressure air. Estimates are presented showing that the Earth's ionosphere, circumsolar space, and interstellar space are all Hall media in which current vortex structures can occur. A localized cylindrical equilibrium with a magnetic field reversal is constructed-an equilibrium that correlates with the magnetic structures observed in intergalactic space. It is shown that a magnetized plasma can be studied by using evolutionary equations for the electron and ion Lagrangian invariants I{sub e} and I{sub i}. An investigation is carried out of the evolution of a current-carrying plasma in a cylinder with a strong external magnetic field and with a longitudinal electron current turned on in the initial stage-an object that can serve as the simplest electrodynamic model of a tokamak. In this case, it is assumed that the plasma conductivity is low in the initial stage and then increases substantially with time. Based on the conservation of the integral momentum of the charged particles and electromagnetic field in a plasma cylinder within a perfectly conducting wall impenetrable by particles, arguments are presented in support of the generation of a radial electric field in a plasma cylinder and the production of drift ion fluxes along the cylinder axis. A hypothesis is proposed that the ionized intergalactic gas expands under the action of electromagnetic forces.

  18. Block-structured grids for complex aerodynamic configurations: Current status

    NASA Technical Reports Server (NTRS)

    Vatsa, Veer N.; Sanetrik, Mark D.; Parlette, Edward B.

    1995-01-01

    The status of CFD methods based on the use of block-structured grids for analyzing viscous flows over complex configurations is examined. The objective of the present study is to make a realistic assessment of the usability of such grids for routine computations typically encountered in the aerospace industry. It is recognized at the very outset that the total turnaround time, from the moment the configuration is identified until the computational results have been obtained and postprocessed, is more important than just the computational time. Pertinent examples will be cited to demonstrate the feasibility of solving flow over practical configurations of current interest on block-structured grids.

  19. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

    This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

  20. The Property Tax in the 21st Century.

    ERIC Educational Resources Information Center

    Hovey, Hal

    This paper discusses the current role of the property tax as a revenue source for state and local governments. It is written for state and local policymakers and others interested in property taxes, including those who lack an indepth knowledge of tax systems. The purposes of the paper are to: (1) explain the current role of property taxes in

  1. Current halo structures in high-current plasma experiments: {theta}-pinch

    SciTech Connect

    Matveev, Yu. V.

    2007-03-15

    Experimental data elucidating mechanisms for halo formation in {theta}-pinch discharges are presented and discussed. The experiments were performed with different gases (H{sub 2}, D{sub 2}, He, and Ar) in a theta-pinch device with a porcelain vacuum chamber and an excitation coil 15 cm in diameter and 30 cm in length. The stored energy, the current in the excitation coil, and the current half-period were W = 10 kJ, I = 400 kA, and T/2 = 14 {mu}s, respectively. It is found that the plasma rings (halos) surrounding the pinch core arise as a result of coaxial pinch stratification due to both the excitation of closed currents (inductons) inside the pinch and the radial convergence of the plasma current sheaths produced after the explosion of T-layers formed near the wall in the initial stage of the discharge. It is concluded that halo structures observed in pinches, tokamaks, and other high-current devices used in controlled fusion research have the same nature.

  2. Magnetic field and electric current structure in the chromosphere

    NASA Technical Reports Server (NTRS)

    Dravins, D.

    1974-01-01

    The three-dimensional vector magnetic field structure in the chromosphere above an active region is deduced by using high-resolution H-alpha filtergrams together with a simultaneous digital magnetogram. An analog model of the field is made with 400 metal wires representing field lines that outline the H-alpha structure. The height extent of the field is determined from vertical field-gradient observations around sunspots, from observed fibril heights, and from an assumption that the sources of the field are largely local. The computed electric currents (typically 10 mA/sq m) are found to flow in patterns not similar to observed features and not parallel to magnetic fields. Force structures correspond to observed solar features; the dynamics to be expected include: downward motion in bipolar areas in the lower chromosphere, an outflow of the outer chromosphere into the corona with radially outward flow above bipolar plage regions, and motion of arch filament systems.

  3. Plasma Instabilities in Quantum Well Structures at Low Current Densities.

    NASA Astrophysics Data System (ADS)

    Bakshi, P.; Kempa, K.; Du, C.

    2004-03-01

    We have shown that the basic criterion for plasma instabilities is the resonant interaction of a plasmon emission mode with a plasmon absorption mode [1]. This leads to a prediction of strong plasma instabilities in the high current density regime in appropriately designed quantum well structures (QWS). Here we explore the possibility of a plasma instability at lower current densities by showing that an absorptive mode in a deep pocket region of a complex QWS can be matched by an emissive transition from the injected beam energy band into the continuum below. This leads to a locked-in plasma instability mode, relatively insensitive to bias. Scenarios for experimental verification will be discussed. This could lead to novel THz radiation sources. [1] P. Bakshi and K. Kempa, Condensed Matter Theories 12, 399 (1997). *Work supported by US ARO.

  4. The vertical structure of large-scale unsteady currents

    NASA Astrophysics Data System (ADS)

    Hochet, A.; Scott, R.; Colin De Verdiere, A.

    2014-12-01

    Oceanic Rossby waves are the main way by which information is transmitted in the zonal direction. As a result, they set up the response time of the ocean to changes and are essential in understanding the climate system. Although surface characteristics of Rossby waves have been widely studied thanks to advances in satellite observations, their vertical structure is poorly known. Therefore, the purpose of the present study is to give some insight on their vertical structure and, more broadly, on the vertical structure of large scale sea surface height anomalies.A linear model based on the quasi-geostrophic equations is thus constructed. The subsurface field is reconstructed from sea surface height and climatological stratification. The solution is calculated in periodic rectangular regions with a 3D discrete Fourier transform. The effect of the mean flow on Rossby waves is neglected, which we believe is a reasonable approximation for low latitudes. The method used has been tested with an idealized double gyre simulation (performed with the MICOM ocean model). The linear model is able to give reasonable predictions of subsurface currents at low latitudes (below approximately 30) and for relatively weak mean flow. However, the predictions degrade with stronger mean flows and higher latitudes. The subsurface velocities calculated with our model using AVISO altimetric data and velocities from current meters have also been compared. Results show that the model gives reasonably accurate results away from the top and bottom boundaries, side boundaries and far from western boundary currents. We found for the regions where the model is valid, an energy partition of the traditional modes of approximately 67% in the barotropic mode and 25% in the first baroclinic mode. Only 20% of the observed kinetic energy can be attributed to free Rossby waves of long periods that propagate energy to the west. A large part of this energy lies between the curves of the free waves dispersion relationships. Therefore raising the question of the mechanism responsible of this energy distribution.

  5. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  6. Adjusting export tax rebates to reduce the environmental impacts of trade: Lessons from China.

    PubMed

    Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

    2015-09-15

    Export tax rebates are an important policy instrument for stimulating exports, which many developing countries make use of. However, excessive export tax rebates and inappropriate structural arrangements can lead to over-production in highly polluting industries and cause the environment to deteriorate. This paper, taking China as the study case, tests and verifies the statistical significance of the causal relationship between export tax rebates and pollution emissions. With a computable general equilibrium modeling, the current study further analyzes the effectiveness of export tax rebate adjustments aimed at alleviating environmental pressure for different time periods. It is found that before 2003, export tax rebates primarily promoted exports and boosted foreign exchange reserves, and highly polluting sectors enjoyed above-average export tax rebates, which led to increased pollution emissions. Between 2003 and 2010, the export tax rebate system was reformed to reduce support for the highly polluting export sectors, which led to decreases in emissions. Canceling export tax rebates for highly polluting sectors is shown to be the most favorable policy choice for improving the environmental performance of China's international trade. This study can serve as reference for other developing countries which similarly rely on export tax rebates, so that they can adjust their policies so as to combine economic growth with pollution control. PMID:26210774

  7. Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

    ERIC Educational Resources Information Center

    Education Resources Inst., Boston, MA.

    This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,

  8. Review of current analysis methodology for reinforced concrete structural evaluations

    SciTech Connect

    Sharma, S.; Reich, M.; Chang, T.Y.

    1983-04-01

    This report presents an in-depth review of current modeling techniques and nonlinear analysis procedures for reinforced concrete structural evaluations. A detailed discussion is given of numerous mathematical models that have been proposed in the literature for modeling the nonlinear material behavior of concrete and steel and for representing the complex concrete-steel interaction effects. Finite element discretizations of reinforced concrete structures based on discrete, embedded and smeared approaches are described. Special modelng techniques for representing such effects as cracking, crushing, tension stiffening, shear transfer, concrete-steel bond degradation and loss of prestress are discussed in detail. Further, various static and dynamic nonlinear solution procedures are reviewed in terms of solution accuracy and computational efficiency. Numerical examples are presented to demonstrate the extent of variations in analytical predictions that can result when different modeling approaches are used.

  9. Structured Cable for High-Current Coils of Tokamaks

    NASA Astrophysics Data System (ADS)

    Benson, Christopher; McIntyre, Peter; Sattarov, Akhdiyor; Mann, Thomas

    2011-10-01

    The 45 kA superconducting cable for the ITER central solenoid coil has yielded questionable results in two recent tests. In both cases the cable Tc increased after cycling only a fraction of the design life, indicating degradation due to fatigue and fracture among the superconducting strands. The Accelerator Research Lab at Texas A&M University is developing a design for a Nb3Sn structured cable suitable for such tokamak coils. The superconductor is configured in 6 sub-cables, and each subcable is supported within a channel of a central support structure within a high-strength armor sheath. The structured cable addresses two issues that are thought to compromise opposition at high current. The strands are supported without cross-overs (which produce stress concentration); and armor sheath and core structure bypass stress through the coil and among subcables so that the stress within each subcable is only what is produced directly upon it. Details of the design and plans for development will be presented.

  10. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  11. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  12. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  13. Fine-scale structure of the Jovian magnetotail current sheet

    NASA Technical Reports Server (NTRS)

    Behannon, K. W.

    1983-01-01

    During the outbound leg of its passage through the Jovian magnetosphere in the Voyager 2 spacecraft observed 50 traversals of the magnetotail current sheet during a 10 day period at distances between 30 and 130 R sub j. Analysis of these observations shown that the Jovian tail sheet tends to lie approximately parallel to the ecliptic plane and to oscillate about the tail axis with the 10 hour planetary rotation period. The magnetic structure near and within the current sheet was variable with time and distance from Jupiter, but generally corresponded to one of the following: (1) simple rotation of field across the sheet, with an approximately southward direction in the sheet (generally northward beyond a distance from Jupiter of approximately 84 R sub j; (2) field having a southward component in a broad region near the sheet, but northward in a restricted region at the sheet itself; or (3) a clear bipolar variation of the sheet normal field component as the sheet was crossed (i.e., the field became northward and then southward, or vice versa, in crossing the sheet).

  14. Fluctuation Driven Plasma Current, Poloidal Rotation and Flow Structures

    NASA Astrophysics Data System (ADS)

    Wang, Weixing; Ethier, S.; Grierson, B.; Ren, Y.; Hahm, T. S.; Diamond, P. H.; Hinton, F. L.; Startev, E.; Chen, J.; Feibush, E.

    2013-10-01

    Gyrokinetic studies by including self-consistently neoclassical physics are found to lead to significant new features regarding nonlinear turbulence dynamics, which may have significant impact on a number of important transport issues in tokamak plasmas. The outstanding issues addressed in this paper include i) anomalous poloidal flow generation and its collisionality dependence, for which the poloidal Reynolds stress produced by ion temperature gradient driven fluctuations is shown to consistently account for experimental results of poloidal flow in DIII-D; ii) fluctuation induced non-inductive current generation and its characteristic dependence, for which collisionless trapped electron mode turbulence is found to significantly enhance the bootstrap current due to the residual stress induced nonlinear electron flow generation; iii) dominant geodesic acoustic mode and associated structures due to nonlinear interaction between turbulent and neoclassical physics and their impact/implications suggested for C-MOD Ohmic L-mode plasmas. Work supported by U.S. DOE Contract DE-AC02-09-CH11466.

  15. Microwave-induced DC currents in mesoscopic structures

    NASA Astrophysics Data System (ADS)

    Li, L. C.; Sung, Y. T.; Chang, C. W.; Suen, Y. W.; Chen, K. Y.; Liang, C. T.; Chen, Y. F.; Lee, B. C.; Lee, C. P.

    2010-02-01

    We report the power ( P) dependence of microwave (MW)-induced current ( Iph) of a 1-?m sized mesoscopic structure fabricated from two-dimensional electron gas in the GaAs/AlGaAs heterostructure at temperature of 1.4 K. MW signals were fed onto the sample through a loop antenna nearby and Iph is measured from a pair of ohmic contacts. We found that Iph is proportional to P at low- P limit; this dependence has been predicted for diffusion-limited electron transport in mesoscopic systems. By contrast, for large P, the dependence is extremely non-monotonous and complicated; even though its physical origin is still not clear so far, our data suggest it is related to the scattering processes from boundaries and impurities in the mesoscopic structure. We also investigated the symmetry properties against reversal of magnetic field ( B) and found that the field-symmetric part of Iph(B) is consistent with the variation of magnetoresistance; there exists also an anti-symmetric part, which should be related to time-reversal-symmetry-breaking scattering mechanisms in the channel.

  16. Structural Estimation of Family Labor Supply with Taxes: Estimating a Continuous Hours Model Using a Direct Utility Specification

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

    This paper proposes a new method for estimating family labor supply in the presence of taxes. This method accounts for continuous hours choices, measurement error, unobserved heterogeneity in tastes for work, the nonlinear form of the tax code, and fixed costs of work in one comprehensive specification. Estimated on data from the 2001 PSID, the

  17. Tax issues in petroleum-industry reorganization

    SciTech Connect

    Jacobs, E.A.; Limberg, S.T.

    1985-01-01

    Previous reorganizations in the oil industry have been merger waves driven by market power, tax, efficiency, and managerial motives. Current reorganizations have both efficiency and tax consequences. This article develops a model of the tax consequences of reorganizations through an explicit capital market model of valuation and tax effects. This is applied in detail to the royalty trust mode of reorganization. It shows how the value of reorganization is affected by the oil price and tax rates, as well as by firm or property-specific characteristics such as past profits, cost basis, and shareholder's tax class and stock basis. When the underlying asset appreciates, as happened with oil and gas in the 1970s and 1980s, the gain to reorganization increases. This analysis shows how the 1984 tax law changes the results. The approach also offers a method of valuing the tax effects of other potential industry reorganizations. 26 references, 2 figures, 1 table.

  18. Fronts and Thermohaline Structure of the Brazil Current Confluence System

    NASA Astrophysics Data System (ADS)

    Severov, Dimitri

    and Thermohaline Structure of the Brazil Current Confluence System (BCCS) are stud-ied from climatic data, "Marathon Exp. Leg.8, 1984"data, and two Sea surface temperature (SST) data bases: "Meteor satellite"(1989-1994) and "ds277-Reynolds" (1981-2000).The South Atlantic Central Water (SACW) is divided in two main types: tropical (TW) and subtropical water (ST). Water masses, fronts, inter-frontal and frontal zones are analysed and classified: a) the water masses: Tropical Low-Salinity Water, Tropical Surface Water, Tropical Tropospheric Water, Subtropical Low-Salinity Water, Subtropical Surface Water, Subtropical Tropospheric Water. T,S characteristics of intermediate, deep and bottom water defined by different authors are confirmed and completed; b) the Inter-frontal Zones: Tropical/Brazil Current Zone, Sub-tropical Zone and Subantarctic Zone; c) the Frontal Zones: Subtropical, Subantarctic and Polar, and d) the Fronts: Subtropical Front of the Brazil Current, Principal Subtropical Front, North Subtropical Front, Subtropical Surface Front, South Subtropical Front, Subantarctic Surface Front, Subantarctic Front and Polar Front. Several stable T-S relationships are found below the friction layer and at the Fronts. The maximum gradient of the oceanographic characteris-tics occurs at the Brazil Current Front, which can be any of the subtropical fronts, depending on season. Minimum mean depth of the pycnocline coincides with the fronts of the BCCS, indicating the paths of low-salinity shelf waters into the open ocean. D. N. Severov (a) , V. Pshennikov (b) and A.V. Remeslo (c) a -Sección Oceanologé Facultad de Ciencia, Universidad de la Republica, Igué 4225, 11400 ıa, a Montevideo, Uruguay. Tel. (598-2) 525-8618, Fax (598-2) 525-8617, mail: dima@fcien.edu.uy b -Instituto de Física, Facultad de Ciencias, Universidad de la Republica, Igué 4225, 11400 Mon-a tevideo, Uruguay, mail: seva@fisica.edu.uy c -Atlantic Research Inst. For Fisheries Oceanology (Atlant/NIRO), Kaliningrad, Russia

  19. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... account 4110, Net Current Deferred Nonoperating Income Taxes. (d) This account shall also include the... generated the prepaid income tax or deferred income tax are reclassified from long-term or...

  20. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... account 4110, Net Current Deferred Nonoperating Income Taxes. (d) This account shall also include the... generated the prepaid income tax or deferred income tax are reclassified from long-term or...

  1. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... account 4110, Net Current Deferred Nonoperating Income Taxes. (d) This account shall also include the... generated the prepaid income tax or deferred income tax are reclassified from long-term or...

  2. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... account 4110, Net Current Deferred Nonoperating Income Taxes. (d) This account shall also include the... generated the prepaid income tax or deferred income tax are reclassified from long-term or...

  3. FINE STRUCTURE OF FLARE RIBBONS AND EVOLUTION OF ELECTRIC CURRENTS

    SciTech Connect

    Sharykin, I. N.; Kosovichev, A. G.

    2014-06-10

    Emission of solar flares across the electromagnetic spectrum is often observed in the form of two expanding ribbons. The standard flare model explains flare ribbons as footpoints of magnetic arcades, emitting due to interaction of energetic particles with the chromospheric plasma. However, the physics of this interaction and properties of the accelerated particles are still unknown. We present results of multiwavelength observations of the C2.1 flare of 2013 August 15, observed with the New Solar Telescope of the Big Bear Solar Observatory, and the Solar Dynamics Observatory, GOES, and Fermi spacecraft. The observations reveal previously unresolved sub-arcsecond structure of flare ribbons in regions of strong magnetic field consisting from numerous small-scale bright knots. We observe a red-blue asymmetry of H{sub ?} flare ribbons with a width as small as ?100km. We discuss the relationship between the ribbons and vertical electric currents estimated from vector magnetograms, and show that Joule heating can be responsible for energization of H{sub ?} knots in the ribbons.

  4. Current Computational Challenges for CMC Processes, Properties, and Structures

    NASA Technical Reports Server (NTRS)

    DiCarlo, James

    2008-01-01

    In comparison to current state-of-the-art metallic alloys, ceramic matrix composites (CMC) offer a variety of performance advantages, such as higher temperature capability (greater than the approx.2100 F capability for best metallic alloys), lower density (approx.30-50% metal density), and lower thermal expansion. In comparison to other competing high-temperature materials, CMC are also capable of providing significantly better static and dynamic toughness than un-reinforced monolithic ceramics and significantly better environmental resistance than carbon-fiber reinforced composites. Because of these advantages, NASA, the Air Force, and other U.S. government agencies and industries are currently seeking to implement these advanced materials into hot-section components of gas turbine engines for both propulsion and power generation. For applications such as these, CMC are expected to result in many important performance benefits, such as reduced component cooling air requirements, simpler component design, reduced weight, improved fuel efficiency, reduced emissions, higher blade frequencies, reduced blade clearances, and higher thrust. Although much progress has been made recently in the development of CMC constituent materials and fabrication processes, major challenges still remain for implementation of these advanced composite materials into viable engine components. The objective of this presentation is to briefly review some of those challenges that are generally related to the need to develop physics-based computational approaches to allow CMC fabricators and designers to model (1) CMC processes for fiber architecture formation and matrix infiltration, (2) CMC properties of high technical interest such as multidirectional creep, thermal conductivity, matrix cracking stress, damage accumulation, and degradation effects in aggressive environments, and (3) CMC component life times when all of these effects are interacting in a complex stress and service environment. To put these computational issues in perspective, the various modeling needs within these three areas are briefly discussed in terms of their technical importance and their key controlling mechanistic factors as we know them today. Emphasis is placed primarily on the SiC/SiC ceramic composite system because of its higher temperature capability and enhanced development within the CMC industry. A brief summary is then presented concerning on-going property studies aimed at addressing these CMC modeling needs within NASA in terms of their computational approaches and recent important results. Finally an overview perspective is presented on those key areas where further CMC computational studies are needed today to enhance the viability of CMC structural components for high-temperature applications.

  5. In-situ measurements of velocity structure within turbidity currents

    USGS Publications Warehouse

    Xu, J. P.; Noble, M.A.; Rosenfeld, L.K.

    2004-01-01

    Turbidity currents are thought to be the main mechanism to move ???500,000 m3 of sediments annually from the head of the Monterey Submarine Canyon to the deep-sea fan. Indirect evidence has shown frequent occurrences of such turbidity currents in the canyon, but the dynamic properties of the turbidity currents such as maximum speed, duration, and dimensions are still unknown. Here we present the first-ever in-situ measurements of velocity profiles of four turbidity currents whose maximum along-canyon velocity reached 190 cm/s. Two turbidity currents coincided with storms that produced the highest swells and the biggest stream flows during the year-long deployment. Copyright 2004 by the American Geophysical Union.

  6. Structure and variability of the Western Maine Coastal Current

    USGS Publications Warehouse

    Churchill, J.H.; Pettigrew, N.R.; Signell, R.P.

    2005-01-01

    Analyses of CTD and moored current meter data from 1998 and 2000 reveal a number of mechanisms influencing the flow along the western coast of Maine. On occasions, the Eastern Maine Coastal Current extends into the western Gulf of Maine where it takes the form of a deep (order 100 m deep) and broad (order 20 km wide) southwestward flow with geostrophic velocities exceeding 20 cm s -1. This is not a coastally trapped flow, however. In fields of geostrophic velocity, computed from shipboard-CTD data, the core of this current is roughly centered at the 100 m isobath and its onshore edge is no closer than 10 km from the coast. Geostrophic velocity fields also reveal a relatively shallow (order 10 m deep) baroclinic flow adjacent to the coast. This flow is also directed to the southwest and appears to be principally comprised of local river discharge. Analyses of moored current meter data reveal wind-driven modulations of the coastal flow that are consistent with expectations from simple theoretical models. However, a large fraction of the near-shore current variance does not appear to be directly related to wind forcing. Sea-surface temperature imagery, combined with analysis of the moored current meter data, suggests that eddies and meanders within the coastal flow may at times dominate the near-shore current variance. ?? 2005 Elsevier Ltd. All rights reserved.

  7. Current research in composite structures at NASA's Langley Research Center

    NASA Technical Reports Server (NTRS)

    Card, Michael F.; Starnes, James H., Jr.

    1988-01-01

    Research on the mechanics of composite structures at NASA's Langley Research Center is discussed. The advantages and limitations of special purpose and general purpose analysis tools used in research are reviewed. Future directions in computational structural mechanics are described to address analysis short-comings. Research results on the buckling and postbuckling of unstiffened and stiffened composite structures are presented. Recent investigations of the mechanics of failure in compression and shear are reviewed. Preliminary studies of the dynamic response of composite structures due to impacts encountered during crash-landings are presented. Needs for future research are discussed.

  8. Tax issues and incentives for biomass products

    SciTech Connect

    Martin, K.

    1995-11-01

    The more sophisticated developers of biomass projects figure out ways to structure their projects to take advantage of tax subsidies. The federal government offers at least eight tax subsidies for biomass. This is rather like building a house. One tries to design the house to build in as many of these features as possible. The more tax benefits that can be built into the ownership structure for a project, the less the project will cost at the end of the day.

  9. Electromagnetic response of buried cylindrical structures for line current excitation

    NASA Astrophysics Data System (ADS)

    Pajewski, Lara; Ponti, Cristina

    2013-04-01

    The Cylindrical-Wave Approach (CWA) rigorously solves, in the spectral domain, the electromagnetic forward scattering by a finite set of buried two-dimensional perfectly-conducting or dielectric objects [1]-[2]. In this technique, the field scattered by underground objects is represented in terms of a superposition of cylindrical waves. Use is made of the plane-wave spectrum [1] to take into account the interaction of such waves with the planar interface between air and soil, and between different layers eventually present in the ground [3]. Obstacles of general shape can be simulated through the CWA with good results, by using a suitable set of small circular-section cylinders [4]. Recently, we improved the CWA by facing the fundamental problem of losses in the ground [5]: this is of significant importance in remote-sensing applications, since real soils often have complex permittivity and conductivity, and sometimes also a complex permeability. While in previous works concerning the CWA a monochromatic or pulsed plane-wave incident field was considered, in the present work a different source of scattering is present: a cylindrical wave radiated by a line source. Such a source is more suitable to model the practical illumination field used in GPR surveys. The electric field radiated by the line current is expressed by means of a first-kind Hankel function of 0-th order. The theoretical solution to the scattering problem is developed for both dielectric and perfectly-conducting cylinders buried in a dielectric half-space. The approach is implemented in a Fortran code; an accurate numerical evaluation of the involved spectral integrals is performed, the highly-oscillating behavior of the homogeneous waves is correctly followed and evanescent contributions are taken into account. The electromagnetic field scattered in both air and ground can be obtained, in near- and far-field regions, for arbitrary radii and permittivity of the buried cylinders, as well as for arbitrary arrangements of cylinders in the soil. As future work, the presented analysis, carried out in the spectral domain, will be extended to a time-domain solution following an approach analogous to the one developed in [6] for pulsed plane-wave excitation. [1] M. Di Vico, F. Frezza, L. Pajewski, and G. Schettini, "Scattering by a Finite Set of Perfectly Conducting Cylinders Buried in a Dielectric Half-Space: a Spectral-Domain Solution," IEEE Transactions Antennas and Propagation, vol. 53(2), 719-727, 2005. [2] M. Di Vico, F. Frezza, L. Pajewski, and G. Schettini, "Scattering by Buried Dielectric Cylindrical Structures," Radio Science, vol. 40(6), RS6S18, 2005. [3] F. Frezza, L. Pajewski, C. Ponti, and G. Schettini, "Scattering by Perfectly-Conducting Cylinders Buried in a Dielectric Slab through the Cylindrical Wave Approach," IEEE Transactions Antennas and Propagation, vol. 57(4), 1208-1217, 2009. [4] F. Frezza, L. Pajewski, C. Ponti, and G. Schettini, "Accurate Wire-Grid Modeling of Buried Conducting Cylindrical Scatterers," Nondestructive Testing and Evaluation (Special Issue on "Civil Engineering Applications of Ground Penetrating Radar"), vol. 27(3), pp. 199-207, 2012. [5] F. Frezza, L. Pajewski, C. Ponti, G. Schettini, and N. Tedeschi, "Electromagnetic Scattering by a Metallic Cylinder Buried in a Lossy Medium with the Cylindrical Wave Approach," IEEE Geoscience and Remote Sensing Letters, vol. 10(1), pp. 179-183, 2013. [6] F. Frezza, P. Martinelli, L. Pajewski, and G. Schettini, "Short-Pulse Electromagnetic Scattering from Buried Perfectly-Conducting Cylinders," IEEE Geoscience and Remote Sensing Letters, vol. 4(4), pp. 611-615, 2007.

  10. Using Marginal Structural Modeling to Estimate the Cumulative Impact of an Unconditional Tax Credit on Self-Rated Health.

    PubMed

    Pega, Frank; Blakely, Tony; Glymour, M Maria; Carter, Kristie N; Kawachi, Ichiro

    2016-02-15

    In previous studies, researchers estimated short-term relationships between financial credits and health outcomes using conventional regression analyses, but they did not account for time-varying confounders affected by prior treatment (CAPTs) or the credits' cumulative impacts over time. In this study, we examined the association between total number of years of receiving New Zealand's Family Tax Credit (FTC) and self-rated health (SRH) in 6,900 working-age parents using 7 waves of New Zealand longitudinal data (2002-2009). We conducted conventional linear regression analyses, both unadjusted and adjusted for time-invariant and time-varying confounders measured at baseline, and fitted marginal structural models (MSMs) that more fully adjusted for confounders, including CAPTs. Of all participants, 5.1%-6.8% received the FTC for 1-3 years and 1.8%-3.6% for 4-7 years. In unadjusted and adjusted conventional regression analyses, each additional year of receiving the FTC was associated with 0.033 (95% confidence interval (CI): -0.047, -0.019) and 0.026 (95% CI: -0.041, -0.010) units worse SRH (on a 5-unit scale). In the MSMs, the average causal treatment effect also reflected a small decrease in SRH (unstabilized weights: β = -0.039 unit, 95% CI: -0.058, -0.020; stabilized weights: β = -0.031 unit, 95% CI: -0.050, -0.007). Cumulatively receiving the FTC marginally reduced SRH. Conventional regression analyses and MSMs produced similar estimates, suggesting little bias from CAPTs. PMID:26803908

  11. Review of current status of smart structures and integrated systems

    NASA Astrophysics Data System (ADS)

    Chopra, Inderjit

    1996-05-01

    A smart structure involves distributed actuators and sensors, and one or more microprocessors that analyze the responses from the sensors and use distributed-parameter control theory to command the actuators to apply localized strains to minimize system response. A smart structure has the capability to respond to a changing external environment (such as loads or shape change) as well as to a changing internal environment (such as damage or failure). It incorporates smart actuators that allow the alteration of system characteristics (such as stiffness or damping) as well as of system response (such as strain or shape) in a controlled manner. Many types of actuators and sensors are being considered, such as piezoelectric materials, shape memory alloys, electrostrictive materials, magnetostrictive materials, electro- rheological fluids and fiber optics. These can be integrated with main load-carrying structures by surface bonding or embedding without causing any significant changes in the mass or structural stiffness of the system. Numerous applications of smart structures technology to various physical systems are evolving to actively control vibration, noise, aeroelastic stability, damping, shape and stress distribution. Applications range from space systems, fixed-wing and rotary-wing aircraft, automotive, civil structures and machine tools. Much of the early development of smart structures methodology was driven by space applications such as vibration and shape control of large flexible space structures, but now wider applications are envisaged for aeronautical and other systems. Embedded or surface-bonded smart actuators on an airplane wing or helicopter blade will induce alteration of twist/camber of airfoil (shape change), that in turn will cause variation of lift distribution and may help to control static and dynamic aeroelastic problems. Applications of smart structures technology to aerospace and other systems are expanding rapidly. Major barriers are: actuator stroke, reliable data base of smart material characteristics, non-availability of robust distributed parameter control strategies, and non-existent mathematical modeling of smart systems. The objective of this paper is to review the state-of-the-art of smart actuators and sensors and integrated systems and point out the needs for future research.

  12. Nuclear Structure and Decay Data: Current Status and Future Perspectives

    SciTech Connect

    Kondev, Filip G.; Tuli, Jagdish K.

    2006-03-13

    The nuclear structure databases provide physicists around the world with a useful collection of reliable and well documented datasets. The Evaluated Nuclear Structure Data File (ENSDF) database, produced by the International Nuclear Structure and Decay Data Network (NSDD) under the auspices of the International Atomic Energy Agency (IAEA), contains evaluated experimental information for all known nuclei. The bibliographical database Nuclear Science References (NSR) provides references to published data in the field of Nuclear Physics. The Experimental Unevaluated Nuclear Data List (XUNDL) provides a method for rapid access to formatted (compiled) data from recently published articles. Detailed information regarding these databases, as well as other products and services, can be found at the National Nuclear Data Center (NNDC) and IAEA web portals.

  13. Morphology and Density Structure of Post-CME Current Sheets

    NASA Technical Reports Server (NTRS)

    Vrsnak, B.; Poletto, G.; Vujic, E.; Vourlidas, A.

    2009-01-01

    Eruption of a coronal mass ejection (CME) is believed to drag and open the coronal magnetic field, presumably leading to the formation of a large-scale current sheet and field relaxation by magnetic reconnection. This paper analyzes the physical characteristics of ray-like coronal features formed in the aftermath of CMEs, to confirm whether interpreting such phenomena in terms of a reconnecting current sheet is consistent with observations. Methods: The study focuses on UVCS/SOHO and LASCO/SOHO measurements of the ray width, density excess, and coronal velocity field as a function of the radial distance. The morphology of the rays implies that they are produced by Petschek-like reconnection in the large-scale current sheet formed in the wake of CME. The hypothesis is supported by the flow pattern, often showing outflows along the ray, and sometimes also inflows into the ray. The inferred inflow velocities range from 3 to 30 km/s, and are consistent with the narrow opening-angle of rays, which add up to a few degrees. The density of rays is an order of magnitude higher than in the ambient corona. The model results are consistent with the observations, revealing that the main cause of the density excess in rays is a transport of the dense plasma from lower to higher heights by the reconnection outflow.

  14. Regularizing the divergent structure of light-front currents

    SciTech Connect

    Bakker, Bernard L. G.; Choi, Ho-Meoyng; Ji, Chueng-Ryong

    2001-04-01

    The divergences appearing in the (3+1)-dimensional fermion-loop calculations are often regulated by smearing the vertices in a covariant manner. Performing a parallel light-front calculation, we corroborate the similarity between the vertex-smearing technique and the Pauli-Villars regularization. In the light-front calculation of the electromagnetic meson current, we find that the persistent end-point singularity that appears in the case of point vertices is removed even if the smeared vertex is taken to the limit of the point vertex. Recapitulating the current conservation, we substantiate the finiteness of both valence and nonvalence contributions in all components of the current with the regularized bound-state vertex. However, we stress that each contribution, valence or nonvalence, depends on the reference frame even though the sum is always frame independent. The numerical taxonomy of each contribution including the instantaneous contribution and the zero-mode contribution is presented in the {pi}, K, and D-meson form factors.

  15. Current confinement and leakage currents in planar buried-ridge-structure laser diodes on n-substrate

    SciTech Connect

    Amann, M.C.; Thulke, W.

    1989-07-01

    An electrical device model has been developed for the planar buried-ridge-structure laser on n-type substrate. It takes into account the finite p-type contact resistivity, the two-dimensional current spreading, and the electron leakage current by drift and diffusion. Using this model, the influence of the relevant device parameters on the leakage current in InGaAsP/InP devices emitting at 1.3 /n//m is investigated in detail. It is shown that leakage currents are negligible at room temperature if the contact stripe width does not exceed the sum of the active region width and the p-type confinement layer thickness, but increase markedly with broader contact stripes and with contact resistivities above 10/sup -5//Omega/ . cm/sup 2/. The most important parameter influencing the leakage currents is the doping level of the p-InP confinement layer.

  16. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  17. Seismic structure of the moon - A summary of current status

    NASA Technical Reports Server (NTRS)

    Nakamura, Y.; Latham, G. V.; Dorman, H. J.; Duennebier, F. K.

    1976-01-01

    A seismic model of the moon, refined from previous models with the aid of new data and analyses for seismic events recorded by four Apollo lunar seismic stations and a gravimeter, is outlined. The current model has five zones. The crust is 55-60 km thick. The surface is covered by regolith of varying thicknesses and low seismic velocity. The seismic Q's are extremely high. The upper mantle, 250 km thick, is characterized by seismic velocities close to those of the earth's upper mantle, and shear wave Q of about 4000. Tidally controlled deep moonquakes are concentrated near the boundary of the middle mantle, 600-700 km thick. A lower mantle extending to an undetermined depth is characterized by high attenuation of shear waves. The existence of a low-velocity core is only tentatively proposed.

  18. The current structure of stratified tidal planetary boundary layer flow

    SciTech Connect

    Myrhaug, D.; Slaattelid, O.H.

    1995-12-31

    The paper presents the bottom shear stress and velocity profiles in stratified tidal planetary boundary layer flow by using similarity theory. For a given seabed roughness length, free stream current velocity components, frequency of tidal oscillation, Coriolis parameter and stratification parameter the maximum bottom shear stress is determined for flow conditions in the rough, smooth and transitional smooth-to-rough turbulent regime. Further, the direction of the bottom shear stress and the velocity profiles are given. Comparison is made with data from field measurements of time-independent as well as tidal planetary boundary layer flow for neutral conditions, and the agreement between the predictions and the data is generally good. Further, an example of application for stable stratification is given, and qualitatively the predictions show, as expected, that the bottom shear stress and the thickness of the boundary layer become smaller for stable than for neutral stratification. Other features of the tidal planetary boundary layer flow are also discussed.

  19. Molecular structure-adsorption study on current textile dyes.

    PubMed

    rc, E; Tugcu, G; Saan, M T

    2014-01-01

    This study was performed to investigate the adsorption of a diverse set of textile dyes onto granulated activated carbon (GAC). The adsorption experiments were carried out in a batch system. The Langmuir and Freundlich isotherm models were applied to experimental data and the isotherm constants were calculated for 33 anthraquinone and azo dyes. The adsorption equilibrium data fitted more adequately to the Langmuir isotherm model than the Freundlich isotherm model. Added to a qualitative analysis of experimental results, multiple linear regression (MLR), support vector regression (SVR) and back propagation neural network (BPNN) methods were used to develop quantitative structure-property relationship (QSPR) models with the novel adsorption data. The data were divided randomly into training and test sets. The predictive ability of all models was evaluated using the test set. Descriptors were selected with a genetic algorithm (GA) using QSARINS software. Results related to QSPR models on the adsorption capacity of GAC showed that molecular structure of dyes was represented by ionization potential based on two-dimensional topological distances, chromophoric features and a property filter index. Comparison of the performance of the models demonstrated the superiority of the BPNN over GA-MLR and SVR models. PMID:25529487

  20. Contactless measurement of alternating current conductance in quantum Hall structures

    SciTech Connect

    Drichko, I. L.; Diakonov, A. M.; Malysh, V. A.; Smirnov, I. Yu.; Ilyinskaya, N. D.; Usikova, A. A.; Galperin, Y. M.; Kummer, M.; Känel, H. von

    2014-10-21

    We report a procedure to determine the frequency-dependent conductance of quantum Hall structures in a broad frequency domain. The procedure is based on the combination of two known probeless methods—acoustic spectroscopy and microwave spectroscopy. By using the acoustic spectroscopy, we study the low-frequency attenuation and phase shift of a surface acoustic wave in a piezoelectric crystal in the vicinity of the electron (hole) layer. The electronic contribution is resolved using its dependence on a transverse magnetic field. At high frequencies, we study the attenuation of an electromagnetic wave in a coplanar waveguide. To quantitatively calibrate these data, we use the fact that in the quantum-Hall-effect regime the conductance at the maxima of its magnetic field dependence is determined by extended states. Therefore, it should be frequency independent in a broad frequency domain. The procedure is verified by studies of a well-characterized p-SiGe/Ge/SiGe heterostructure.

  1. Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

    PubMed

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

  2. Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

    PubMed Central

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

  3. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued...

  4. Tax reform may slow cogeneration development

    SciTech Connect

    Barber, J.

    1985-12-02

    A House tax reform proposal eliminates the 10% investment tax credit for the construction of cogeneration facilities and accelerated depreciation schedules will slow the development of cogeneration. Under current law, cogenerators pay about 53 cents on every dollar invested, but the proposal would change this to 81 to 83 cents on the dollar invested. It also extends the current 5-year depreciation to 20-25 years. The cogeneration industry will lobby to restore some of the incentives as the bill moves through Congress, but substantive changes are more likely to occur in the Senate. Final tax reform legislation is not expected before mid-1986. Two other elements of the bill, a cut in corporate tax rates and changes in taxes on industrial development bonds for private purposes, could also damage cogeneration projects. The proposal calls for a transition period. A table compares the proposal with current law and the Reagan plan.

  5. The effects of carbon tax on the Oregon economy and state greenhouse gas emissions

    NASA Astrophysics Data System (ADS)

    Rice, A. L.; Butenhoff, C. L.; Renfro, J.; Liu, J.

    2014-12-01

    Of the numerous mechanisms to mitigate greenhouse gas emissions on statewide, regional or national scales in the United States, a tax on carbon is perhaps one of the simplest. By taxing emissions directly, the costs of carbon emissions are incorporated into decision-making processes of market actors including consumers, energy suppliers and policy makers. A carbon tax also internalizes the social costs of climate impacts. In structuring carbon tax revenues to reduce corporate and personal income taxes, the negative incentives created by distortionary income taxes can be reduced or offset entirely. In 2008, the first carbon tax in North America across economic sectors was implemented in British Columbia through such a revenue-neutral program. In this work, we investigate the economic and environmental effects of a carbon tax in the state of Oregon with the goal of informing the state legislature, stakeholders and the public. The study investigates 70 different economic sectors in the Oregon economy and six geographical regions of the state. The economic model is built upon the Carbon Tax Analysis Model (C-TAM) to provide price changes in fuel with data from: the Energy Information Agency National Energy Modeling System (EIA-NEMS) Pacific Region Module which provides Oregon-specific energy forecasts; and fuel price increases imposed at different carbon fees based on fuel-specific carbon content and current and projected regional-specific electricity fuel mixes. CTAM output is incorporated into the Regional Economic Model (REMI) which is used to dynamically forecast economic impacts by region and industry sector including: economic output, employment, wages, fiscal effects and equity. Based on changes in economic output and fuel demand, we further project changes in greenhouse gas emissions resulting from economic activity and calculate revenue generated through a carbon fee. Here, we present results of this modeling effort under different scenarios of carbon fee and avenues for revenue repatriation.

  6. [The fish community in the Trminos lagoon: compared current structure].

    PubMed

    Amado Ayala-Prez, Luis; Ramos Miranda, Julia; Flores Hernndez, Domingo

    2003-01-01

    The structure of the fish community in Terminos Lagoon, Campeche, is analyzed on the base the description of the abundance, distribution, length composition and identification of the dominant species. The results are discussed and compared with the published information. 437 trawl tows were made in 19 monthly collection in 23 sites between September 1997 to March 1999. A total of 25,588 individual with a total weight of 601.5 kg were grouped in 107 species, 76 gender and 37 families. The abundance of the fish community showed the following intervals in temporal scale: 0.395 to 0.895 ind/m2; 8.637 to 18.316 g/m2 and 18.358 to 34.837 g/ind. The Shannon index oscillated between 1.875 and 3.995 and 4.94 and 7.88 respectively. 18 dominant species were identified. The most important species by its numerical abundance and appearance frequency is Arius melanopus that represents to the 26.5% of the total catch followed by Diapterus rhombeus with 18.9%. As dominant species, Bairdiella chrysura, B. ronchus, Archosargus rhomboidalis, Eugerres plumieri, Cynoscion arenarius and Chaetodipterus faber, are fishing resources with local and regional value. PMID:15162786

  7. Spatial Structure and Asymmetries of Magnetospheric Currents Inferred from High-Resolution Empirical Geomagnetic Field Models

    NASA Astrophysics Data System (ADS)

    Sitnov, M. I.; Stephens, G. K.; Ukhorskiy, A. Y.; Brandt, P. C.; Korth, H.; Anderson, B. J.

    2014-12-01

    Reconstruction of the large-scale magnetospheric current systems from data has long been based on ad hoc assumptions regarding their spatial structure. A dramatic increase of amount of data provided by space-borne magnetometers from geosynchronous satellites, IMP 8, Geotail, Polar, Cluster, THEMIS, and Van Allen Probes missions enabled the development of a new approach to empirical geomagnetic field modeling. In this approach the custom-tailored modules prescribing the configuration of magnetospheric current systems were replaced by basis function expansions making the model structure free from previous a priori constraints. The new approach reveals a complex structure of the magnetospheric current systems and, in particular, their substantial dawn-dusk asymmetry during magnetic storms. This includes the formation of the hook-shaped current in the main phase, the double partial ring current near the Sym-H minimum, ring current erosion, and near-magnetopause eastward current in the pre-noon sector. With the help of data from the Van Allen Probes mission, the highest-resolution empirical models have resolved the eastward current in the innermost magnetosphere and its local-time asymmetry, including the so-called banana-current structures. At the same time, the increase of the number of degrees of freedom of the empirical model in the description of field-aligned currents has shown that the hook-shaped equatorial current corresponds to the spiral structure of the large-scale upward Birkeland currents, which can now be resolved in detail by AMPERE.

  8. The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

    This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,

  9. Radial structures of atmospheric-pressure glow discharges with multiple current pulses in helium

    NASA Astrophysics Data System (ADS)

    Bai, Zhanguo; Wang, Xiaofei; Liu, Fucheng

    2015-09-01

    Radial structures of atmospheric pressure glow discharges in dielectric barrier discharge with multiple current pulses are investigated by a self-consistent two-dimensional fluid model. The simulation results show that the discharge current densities at different radial positions do not reach their peaks simultaneously, indicating that there exists a radial non-uniform structure. The time delay between the plasma ignitions in different positions become larger and larger in the successive current pulses. It is argued that the radial non-uniformity originates from the edge effects in the first current pulse, and grows in the successive current pulses by the activation-inhibition mechanism.

  10. Unusual nonlinear current-voltage characteristics of a metal-intrinsic semiconductor-metal barrierless structure

    NASA Astrophysics Data System (ADS)

    Meriuts, A. V.; Gurevich, Yu. G.

    2015-03-01

    A nonlinear model for the electric current in a metal-intrinsic semiconductor-metal structure without potential barriers in contacts is considered using a drift diffusion approach. An analytical solution of the continuity equations and the current-voltage characteristic for various recombination rates in the contacts are obtained. It is shown that the current-voltage characteristics of such a structure exhibit not only linear behavior, corresponding to Ohm's law, but may also possess properties of current-voltage characteristics of the rectifier diode. It is also possible current-voltage characteristics with saturation in both forward and backward directions. Physical model that explains the obtained results is proposed.

  11. Periodic magnetic structures generated by spinpolarized currents in nanostripes

    SciTech Connect

    Volkov, Oleksii M. Sheka, Denis D.; Kravchuk, Volodymyr P.; Gaididei, Yuri; Mertens, Franz G.

    2013-11-25

    The influence of a transverse spinpolarized current on long ferromagnetic nanostripes is studied numerically. The magnetization behavior is analyzed for all range of the applied currents, up to the saturation. It is shown that the saturation current is a nonmonotonic function of the stripe width. A number of stable periodic magnetization structures are observed below the saturation. Type of the periodical structure depends on the stripe width. Besides the onedimensional domain structure, typical for narrow wires, and the twodimensional vortexantivortex lattice, typical for wide films, a number of intermediate structures are observed, e.g., crosstie and diamond state.

  12. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes...

  13. Direct Measurement of Current Filament Structures in a Magnetic-Confinement Fusion Device

    NASA Astrophysics Data System (ADS)

    Spolaore, M.; Vianello, N.; Agostini, M.; Cavazzana, R.; Martines, E.; Scarin, P.; Serianni, G.; Spada, E.; Zuin, M.; Antoni, V.

    2009-04-01

    Turbulent structures detected in the edge plasma of fusion devices, often described as blobs, are generally believed to be responsible for confinement degradation. Recent experimental evidence and theories have suggested their filamentary electromagnetic nature. In this Letter the first direct experimental measurements of the parallel current density associated with turbulent structures in a fusion experiment are reported. The electromagnetic nature of structures is clearly shown by identifying the current filaments with a vortexlike velocity pattern and the associated pressure perturbation.

  14. Vertical structure and variation of currents observed in autumn in the Korea Strait

    NASA Astrophysics Data System (ADS)

    Lee, Sang-Ho; Choi, Byoung-Ju

    2015-06-01

    To observe vertical structure and temporal variations of currents in the Tsushima Warm Current region of the Korea Strait, a moored buoy system was deployed in autumn 2009. The moored buoy system measured vertical profiles of current, temperature, and salinity for 24 days and a background hydrographic survey was performed. Along-strait northeastward currents were dominant in the upper layer (8-35 m). The mean current veers counterclockwise from 48 m to 74 m as much as 50, and its speed is reduced with depth. There were distinct northward onshore currents near the bottom (65-80 m). It was demonstrated that thermal wind relation holds in the inclined pycnocline layer, which generates the counterclockwise veering current structure. Density gradient along the strait is a main factor producing the cross-strait onshore current component below the upper-layer and the cross-strait density gradient reduces the along-strait current component with depth. Previous studies have never focused on the effect of the along-strait density structure on current structure. The first Empirical Orthogonal Function mode (CM1) of current variability explains 70% of local current variations and its vertical structure is close to the mean current structure. The correlation analysis among variations of CM1 current, slope of sea level anomaly (SSLA) and local wind anomaly revealed that the variation of CM1 current is mainly related to the variation of SSLA across the strait (c-SSLA), which is known to be controlled by remote and local wind forcing. Similarity between vertical structures of mean and CM1 current suggests that thermal wind relation is the main dynamics maintaining the counterclockwise turning of CM1 current below the upper layer although the upperlayer CM1 current is controlled by c-SSLA through barotropic geostrophic relation. Time series of temperature and salinity indicate that the thermohaline front between Korean Coastal Water and Tsushima Warm Current Water meanders in time and migrates over the mooring station back and forth. The front meandering and migration also affect the local SSLA and CM1 current variations in autumn in the Korea Strait.

  15. Electrical and Structural Characterization of Ba(Y, Ta)x Ti1-2xO3 With x = 0.025 and 0.05

    NASA Astrophysics Data System (ADS)

    Contreras, Jerry; Tidrow, Steven C.; Potrepka, Daniel; Crowne, Frank; Tauber, Arthur

    2014-03-01

    Ba(Y, Ta)x Ti1-2xO3, with x = 0.025 and 0.05, is investigated through temperature dependent electrical and structural characterization. The material is electrically characterized from 10Hz to 2 MHz for dielectric constant, tunability, dissipation factor and figure of merit over the temperature range -50 C to 125 C. In addition, lattice parameters and structural changes of the material are reported as a function of temperature as obtained using x-ray diffraction and Rietveld refinement. Properties of these electric-field tunable materials are discussed in terms of ferroelectrics, non-relaxor versus relaxor behavior, and a ferroelectric dipole-like glass state. This material is based upon work supported by, or in part by, the U.S. Army Research Laboratory ad the U.S. Army Research Office under contract/grant number W911NF-08-1-0353.

  16. State Taxes in 1968.

    ERIC Educational Resources Information Center

    Roderick, Ellen; Goodenough, Linda

    This report describes tax revenues in fiscal year 1968 and tax legislation enacted during the calendar year 1968, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1968 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1967 to 1968. Major

  17. State Taxes in 1967.

    ERIC Educational Resources Information Center

    Bodley, Joanne H.

    This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major

  18. Radiation from large space structures in low earth orbit with induced ac currents

    NASA Technical Reports Server (NTRS)

    Hastings, D. E.; Olbert, S.

    1987-01-01

    Large conducting space structures in low earth orbit will have a nonnegligible motionally induced potential across their structures. The induced current flow through the body and the ionosphere causes the radiation of Alfven and lower hybrid waves. This current flow is taken to be ac and the radiated power is studied as a function of the ac frequency. The current may be ac due either to inductive coupling from the power system on the structure or by active modulation. A Space Station-like structure and tether are studied. For the Space Station structure the radiation impedance is particularly high for frequencies in the tens of kilohertz range which suggests that the Space Station may be efficient source of lower hybrid waves. The tether is also shown to be a generator of VLF waves up to source ac frequencies in the megahertz range. The implications for these two structures are discussed.

  19. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding

  20. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  1. QCD analysis of neutrino charged current structure function F2 in deep inelastic scattering

    NASA Technical Reports Server (NTRS)

    Saleem, M.; Aleem, F.

    1985-01-01

    An analytic expression for the neutrino charged current structure function F sub 2 (x, Q sup 2) in deep inelastic scattering, consistent with quantum chromodynamics, is proposed. The calculated results are in good agreement with experiment.

  2. Calculation of eddy-currents induced in a compact synchrotron superconducting magnet structure during a current ramp

    SciTech Connect

    Kalsi, S. . Space and Electronics Systems Div.); Heese, R. )

    1991-01-01

    Under DARPA sponsorship, a compact Superconducting X-Ray Light Source (SXSL) is being designed and built by the Brookhaven National Laboratory (BNL) with industry participation from Grumman Corporation and General Dynamics. The SXLS machine employs two 180{degrees} curved 4 telsa superconducting dipole magnets. These magnets are required to produce a dipole field for bending the beam but at the same time they must produce finite amounts of higher multipoles which are required for conditioning the beam. In fact uniformity of the field to less than 1 part in 10,000 must be maintained under all operating conditions. When a superconducting magnet is ramped from zero to full field, the changing magnetic field produces eddy-currents in the magnet structure which in turn can produce undesirable multipoles. This paper discusses a simple method for estimating these eddy-currents and their effect on the field harmonics. The paper present the analysis basis and its application to the SXLS magnet support structure and to the beam chamber components. 5 figs., 1 tab.

  3. Impact of Discharge Current rate of High-current Low-inductance Vacuum Spark on Submicron size Structure in Electrode Surface Area

    NASA Astrophysics Data System (ADS)

    Sarantsev, S. A.; Dvoyeglazov, Ya. M.; Raevskiy, I. F.

    This paper deals with the results of studying the impact of discharge current rate on electrode surface area of high-current low-inductance vacuum spark. Iron electrodes were utilized for research. It was discovered that the size of periodic structure cells on a cathode surface decreased from 600 nm (63 kA) to 150 nm (180 kA) as the discharge current rate grew along with switching to the micropinching mode. The discharge current rate exerted no significant impact on the size of structure elements on anode surface (the structure size at all currents was ? 400 nm).

  4. Current Sheets in the Earth Magnetotail: Plasma and Magnetic Field Structure with Cluster Project Observations

    NASA Astrophysics Data System (ADS)

    Petrukovich, Anatoli; Artemyev, Anton; Vasko, Ivan; Nakamura, Rumi; Zelenyi, Lev

    2015-05-01

    Thin current sheets having kinetic scales are an important plasma structure, where the magnetic energy dissipation and charged particle acceleration are the most effective. It is believed that such current sheets are self-consistently formed by the specific nonadiabatic dynamics of charged particles and play a critical role in many space plasma and astrophysical objects. Current sheets in the near-Earth plasma environment, e.g., the magnetotail current sheet, are readily available for in-situ investigations. The dedicated multi-spacecraft Cluster mission have revealed basic properties of this current sheet, which are presented in this review: typical spatial profiles of magnetic field and current density, distributions of plasma temperature and density, role of heavy ions and electron currents, etc. Being important for the Earth magnetosphere physics, the new knowledge also could provide the basis for advancement in general plasma physics as well as in plasma astrophysics.

  5. Novel device structure for phase change memory toward low-current operation

    NASA Astrophysics Data System (ADS)

    Kim, Eunha; Kang, Nam Soo; Yang, Hyung-Jun; Sutou, Yuji; Song, Yun-Heub

    2015-09-01

    We present a novel device architecture for low set and reset currents in phase change random access memory (PCRAM). In this structure, the sidewall of phase-change film is contacted with the vertical heating layer. In particular, to realize a small contact area of under 50 nm2 for low reset current, this structure includes stacked layers consisting of extremely thin phase change material (PCM) and conduction films, the fabrication method of which is proposed. We estimated set and reset currents for the proposed structure by the device simulation method. Here, we confirmed that a contact area of 30 nm2 in this structure, where Ge2Sb2Te5 is used as PCM, provides a reset current of 13.5 µA and a set current of 4 µA, which are promising for the scaling down of PCM. Furthermore, it is confirmed that the thinner PCM in this structure provides less thermal disturbance to the neighboring cell. From the results, we expect this structure to be a promising candidate for a high-density nonvolatile memory architecture with PCM.

  6. Giant Magnetoresistance Sensors: A Review on Structures and Non-Destructive Eddy Current Testing Applications.

    PubMed

    Rifai, Damhuji; Abdalla, Ahmed N; Ali, Kharudin; Razali, Ramdan

    2016-01-01

    Non-destructive eddy current testing (ECT) is widely used to examine structural defects in ferromagnetic pipe in the oil and gas industry. Implementation of giant magnetoresistance (GMR) sensors as magnetic field sensors to detect the changes of magnetic field continuity have increased the sensitivity of eddy current techniques in detecting the material defect profile. However, not many researchers have described in detail the structure and issues of GMR sensors and their application in eddy current techniques for nondestructive testing. This paper will describe the implementation of GMR sensors in non-destructive testing eddy current testing. The first part of this paper will describe the structure and principles of GMR sensors. The second part outlines the principles and types of eddy current testing probe that have been studied and developed by previous researchers. The influence of various parameters on the GMR measurement and a factor affecting in eddy current testing will be described in detail in the third part of this paper. Finally, this paper will discuss the limitations of coil probe and compensation techniques that researchers have applied in eddy current testing probes. A comprehensive review of previous studies on the application of GMR sensors in non-destructive eddy current testing also be given at the end of this paper. PMID:26927123

  7. Vertical structure of the M2 tidal current in the Yellow Sea

    NASA Astrophysics Data System (ADS)

    Lee, Seok; Lie, Heung-Jae; Cho, Cheol-Ho; Kang, Sok Kuh; Teague, William J.; Chang, Kyung-Il; Song, Kyu-Min; Oh, Kyung-Hee

    2011-06-01

    The vertical structure of the M2 tidal current in the Yellow Sea is analyzed from data acquired using an acoustic Doppler current profiler. The observed vertical profiles of the M2 tidal current are decomposed into two rotating components of counter-clockwise and clockwise, and restructured using a simple one-point model with a constant vertical eddy viscosity. The analyzed results show that the internal fictional effect dominates the vertical structure of the tidal current in the bottom boundary layer. In the Yellow Sea, the effect of the bottom friction reduces the current speed by about 20-40% and induces the bottom phase advance by about 15-50 minutes. In the shallower coastal regions, the effects of bottom topography are more prominent on the vertical structure of tidal currents. The vertical profile of the tidal current in summer, when the water column is strongly stratified, is disturbed near the pycnocline layer. The stratification significantly influences the vertical shear and distinct seasonal variation of the tidal current.

  8. Financing universal health coverage—effects of alternative tax structures on public health systems: cross-national modelling in 89 low-income and middle-income countries

    PubMed Central

    Reeves, Aaron; Gourtsoyannis, Yannis; Basu, Sanjay; McCoy, David; McKee, Martin; Stuckler, David

    2015-01-01

    Summary Background How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. Methods We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, health system coverage, and associated child and maternal health outcomes in 89 low-income and middle-income countries from 1995–2011. Findings Tax revenue was a major statistical determinant of progress towards universal health coverage. Each US$100 per capita per year of additional tax revenues corresponded to a yearly increase in government health spending of $9·86 (95% CI 3·92–15·8), adjusted for GDP per capita. This association was strong for taxes on capital gains, profits, and income ($16·7, 9·16 to 24·3), but not for consumption taxes on goods and services (−$4·37, −12·9 to 4·11). In countries with low tax revenues (<$1000 per capita per year), an additional $100 tax revenue per year substantially increased the proportion of births with a skilled attendant present by 6·74 percentage points (95% CI 0·87–12·6) and the extent of financial coverage by 11·4 percentage points (5·51–17·2). Consumption taxes, a more regressive form of taxation that might reduce the ability of the poor to afford essential goods, were associated with increased rates of post-neonatal mortality, infant mortality, and under-5 mortality rates. We did not detect these adverse associations with taxes on capital gains, profits, and income, which tend to be more progressive. Interpretation Increasing domestic tax revenues is integral to achieving universal health coverage, particularly in countries with low tax bases. Pro-poor taxes on profits and capital gains seem to support expanding health coverage without the adverse associations with health outcomes observed for higher consumption taxes. Progressive tax policies within a pro-poor framework might accelerate progress toward achieving major international health goals. Funding Commission of the European Communities (FP7–DEMETRIQ), the European Union's HRES grants, and the Wellcome Trust. PMID:25982041

  9. Numerical Investigations of Internal Structures of the Reconnecting Current Sheet in Solar Eruptions

    NASA Astrophysics Data System (ADS)

    Shen, Chengcai; Lin, Jun

    The internal structure of the current sheet in the solar eruption remains an active research subject. With the improvement in observing techniques and the development of solar eruption theories, complex and a large number of small structures inside the current sheet were reported. We employed numerical experiment to study these small structures by solving the resistively MHD equations. In our two dimensional simulations, evolution starts with a current sheet that is in mechanical equilibrium, and is line-tied at one end as the bottom boundary that is used to model the photosphere. With an initial perturbation implemented, magnetic reconnection occurred in the current sheet, then the process started to accelerate as the tearing-mode insta-bility began to develop in the sheet. A group of internal structures in the current sheet were showed in the consequent evolution. These structures include magnetic islands or plasma blobs flowing in both directions in the sheet, development of multiple X-points between two adjacent islands, and the termination shock on the top of flare loops created by reconnection. Temporal behaviors and spatial distributions of these features are studied and discussed.

  10. An Intrinsic Fiber-Optic Sensor for Structure Lightning Current Measurement

    NASA Technical Reports Server (NTRS)

    Nguyen, Truong X.; Ely, Jay J.; Szatkowski, George N.; Mata, Carlos T.; Mata, Angel. G.; Snyder, Gary P.

    2014-01-01

    An intrinsic optical-fiber sensor based on Faraday Effect is developed that is highly suitable for measuring lightning current on aircraft, towers and complex structures. Originally developed specifically for aircraft installations, it is light-weight, non-conducting, structure conforming, and is immune to electromagnetic interference, hysteresis and saturation. It can measure total current down to DC. When used on lightning towers, the sensor can help validate other sensors and lightning detection network measurements. Faraday Effect causes light polarization to rotate when the fiber is exposed to a magnetic field in the direction of light propagation. Thus, the magnetic field strength can be determined from the light polarization change. By forming closed fiber loops and applying Ampere's law, measuring the total light rotation yields the total current enclosed. A broadband, dual-detector, reflective polarimetric scheme allows measurement of both DC component and AC waveforms with a 60 dB dynamic range. Two systems were built that are similar in design but with slightly different sensitivities. The 1310nm laser system can measure 300 A - 300 kA, and has a 15m long sensing fiber. It was used in laboratory testing, including measuring current on an aluminum structure simulating an aircraft fuselage or a lightning tower. High current capabilities were demonstrated up to 200 kA at a lightning test facility. The 1550nm laser system can measure 400 A - 400 kA and has a 25m fiber length. Used in field measurements, excellent results were achieved in the summer of 2012 measuring rocket-triggered lightning at the International Center for Lightning Research and Testing (ICLRT), Camp Blanding, Florida. In both systems increased sensitivity can be achieved with multiple fiber loops. The fiber optic sensor provides many unique capabilities not currently possible with traditional sensors. It represents an important new tool for lightning current measurement where low weight, complex shapes, large structure dimension, large current, and low frequency capabilities are important considerations.

  11. Structural transitions in electron beam deposited Cocarbonyl suspended nanowires at high electrical current densities

    PubMed Central

    Frabboni, Stefano

    2015-01-01

    Summary Suspended nanowires (SNWs) have been deposited from Cocarbonyl precursor (Co2(CO)8) by focused electron beam induced deposition (FEBID). The SNWs dimensions are about 3050 nm in diameter and 600850 nm in length. The as-deposited material has a nanogranular structure of mixed face-centered cubic (FCC) and hexagonal close-packed (HCP) Co phases, and a composition of 80 atom % Co, 15 atom % O and 5 atom % C, as revealed by transmission electron microscopy (TEM) analysis and by energy-dispersive X-ray (EDX) spectroscopy, respectively. Current (I)voltage (V) measurements with current densities up to 107 A/cm2 determine different structural transitions in the SNWs, depending on the IV history. A single measurement with a sudden current burst leads to a polycrystalline FCC Co structure extended over the whole wire. Repeated measurements at increasing currents produce wires with a split structure: one half is polycrystalline FCC Co and the other half is graphitized C. The breakdown current density is found at 2.1 107 A/cm2. The role played by resistive heating and electromigration in these transitions is discussed. PMID:26199833

  12. Investigation of the current-voltage characteristics of superconducting film structures

    NASA Astrophysics Data System (ADS)

    Parreidt, R.; Schadt, F.; Keck, K.; Schulze, H.-J.

    1983-02-01

    The current-voltage characteristics (CVC) of sandwich structures consisting of superconducting Pb(S) and normalconducting Ag(N) in the combination SNS, NSN and SN have been investigated with the current flow parallel to the phase boundaries. We observed step structures in the CVCs and their dependence on an external magnetic field and on the layer thickness of Pb and Ag in the temperature range between 1.5 K and 4.2 K. The experimental results are compared qualitatively with the behaviour of the CVCs calculated by Hansack and Kmmel 10.

  13. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current...

  14. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current...

  15. Current-induced Orbital and Spin Magnetizations in Crystals with Helical Structure

    PubMed Central

    Yoda, Taiki; Yokoyama, Takehito; Murakami, Shuichi

    2015-01-01

    We theoretically show that in a crystal with a helical lattice structure, orbital and spin magnetizations along a helical axis are induced by an electric current along the helical axis. We propose a simple tight-binding model for calculations, and the results can be generalized to any helical crystals. The induced magnetizations are opposite for right-handed and left-handed helices. The current-induced spin magnetization along the helical axis comes from a radial spin texture on the Fermi surface. This is in sharp contrast to Rashba systems where the induced spin magnetization is perpendicular to the applied current. PMID:26156643

  16. Mesoscopic field and current compensator based on a hybrid superconductor-ferromagnet structure.

    PubMed

    Milosevi?, M V; Berdiyorov, G R; Peeters, F M

    2005-09-30

    A rather general enhancement of superconductivity is demonstrated in a hybrid structure consisting of a submicron superconducting (SC) sample combined with an in-plane ferromagnet (FM). The superconducting state resists much higher applied magnetic fields for both perpendicular polarities, as the applied field is screened by the FM. In addition, FM induces (in the perpendicular direction to its moment) two opposite currents in the SC plane, under and aside the magnet, respectively. Because of the compensation effects, superconductivity persists up to higher applied currents. With increasing current, the sample undergoes SC-"resistive"-normal state transitions through a mixture of vortex-antivortex and phase-slip phenomena. PMID:16241689

  17. Tuition Tax Credit Issue

    ERIC Educational Resources Information Center

    Carter, Jimmy; Moynihan, Daniel Patrick

    1978-01-01

    President Carter states his commitment to religious education, Senator Moynihan comments on the Administration's position on the tax credit issue, and the Washington Star prints opinions for grants and for tax credits. A description of what the Packwood-Moynihan Tuition Tax Credit Act of 1977 would do for citizens and education is included. (RK)

  18. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

    Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the

  19. HTLV-2B Tax oncoprotein is modified by ubiquitination and sumoylation and displays intracellular localization similar to its homologue HTLV-1 Tax

    SciTech Connect

    Turci, Marco; Lodewick, Julie; Righi, Paola; Polania, Angela; Romanelli, Maria Grazia; Bex, Francoise; Bertazzoni, Umberto

    2009-03-30

    HTLV-1 is more pathogenic than HTLV-2B. The difference is generally attributed to the properties of their individual transactivating Tax proteins. By using internal Flag-6His tagged Tax-1 and Tax-2B, which display transcriptional activities comparable to the untagged proteins and can be recognized by a single anti-Flag antibody, we demonstrate that Tax-2B is modified by ubiquitination and sumoylation. In addition, Tax2B is distributed in punctuate nuclear structures that include the RelA subunit of NF-{kappa}B, as has been previously demonstrated for Tax-1.

  20. Structure of Dilute Pyroclastic Density Currents During Transport, Buoyancy Reversal and Liftoff

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2014-12-01

    Scaled laboratory experiments provide insight into structure, entrainment and liftoff in pyroclastic density currents (PDCs). Experiments are conducted in a 8.5×6.1×2.6 m air-filled tank and comprise turbulently suspended mixtures of heated 20-μm talc particles introduced to the tank at steady and sustained rates; the tank is large enough that the currents are effectively unconfined. Experiments are scaled with bulk (densimetric and thermal Richardson numbers, Froude number) and turbulent (Stokes and settling numbers) parameters dynamically similar to natural currents. The Reynolds numbers of experiments are smaller than those of natural PDCs, but analysis of the experiments demonstrates that they are fully turbulent. Red, green, and blue laser sheets illuminate orthogonal planes within the currents for imaging and recording with HD video cameras; those data are reprojected into cross-sectional and map-view planes for analysis of turbulent velocity fields and fluctuations in particle concentration. A green laser sheet can be swept through the tank at 60 Hz and imaged with a high-speed CCD camera at up to 3000 fps; sequences of 60-300 images are used to make 3D volumetric reconstructions of the currents at up to 10 Hz. Currents typically comprise a lower "bypass" region and an upper entraining region that turbulently mixes with the ambient air. The bypass region is generally about half of the total current thickness and moves faster than the overlying, entraining region. The bypass region controls runout distance and steadiness of currents. If turbulent structures in the entraining region penetrate through the bypass region, the trailing portion of the current can stall before resuming forward progress; thus a single, "steady" current can generate multiple currents. When a current lifts off, it focuses along a narrow axis beneath the rising (coignimbrite) plume. At that time, ambient air entrainment occurs primarily through the lateral margins of the narrow bypass region. Eddies that entrain air through the lateral margins grow in size with transport distance such that at the maximum runout distance, eddies have lengthscales comparable to the current width. The largest structures within the rising plumes have lengthscales comparable to the cross-stream plume width.

  1. Dimensional Structure of the Autism Phenotype: Relations between Early Development and Current Presentation

    ERIC Educational Resources Information Center

    Kamp-Becker, Inge; Ghahreman, Mardjan; Smidt, Judith; Remschmidt, Helmut

    2009-01-01

    The dimensional structure of higher functioning autism phenotype was investigated by factor analysis. The goal of this study was to identify the degree to which early symptoms of autism (measured using the ADI-R) could be predictive of the current symptoms of autism as identified using the ADOS, the adaptive behavior scales, IQ scores and theory

  2. Dimensional Structure of the Autism Phenotype: Relations between Early Development and Current Presentation

    ERIC Educational Resources Information Center

    Kamp-Becker, Inge; Ghahreman, Mardjan; Smidt, Judith; Remschmidt, Helmut

    2009-01-01

    The dimensional structure of higher functioning autism phenotype was investigated by factor analysis. The goal of this study was to identify the degree to which early symptoms of autism (measured using the ADI-R) could be predictive of the current symptoms of autism as identified using the ADOS, the adaptive behavior scales, IQ scores and theory…

  3. Auroral Current and Electrodynamics Structure (ACES) Observations of Ionospheric Feedback in the Alfven Resonator

    NASA Technical Reports Server (NTRS)

    Cohen, Ian J.; Lessard, Marc; Lund, Eric J.; Bounds, Scott R.; Kletzing, Craig; Kaeppler, Stephen R.; Sigsbee, Kristine M.; Streltsov, Anatoly V.; Labelle, James W.; Dombrowski, Micah P.; Pfaff, Robert F.; Rowland, Doug; Jones, Sarah; Anderson, Brian Jay; Heinselman, Craig J.; Gjerloev, Jesper W.; Dudok de Wit, Thierry

    2011-01-01

    In 2009, the Auroral Current and Electrodynamics Structure (ACES) High and Low sounding rockets were launched from the Poker Flat Rocket Range (PFRR) in Alaska, with the science objective of gathering in-situ data to quantify current closure in a discrete auroral arc. As ACES High crossed through the return current of an arc (that was monitored using an all sky camera from the ground at Fort Yukon), its instruments recorded clear Alfv nic signatures both poleward and equatorward of the return current region, but not within the main region of the return current itself. These data provide an excellent opportunity to study ionospheric feedback and how it interacts with the Alfv n resonator. We compare the observations with predictions and new results from a model of ionospheric feedback in the ionospheric Alfv n resonator (IAR) and report the significance and impact of these new data for the Magnetosphere-Ionosphere Coupling in the Alfv n Resonator (MICA) rocket mission to launch from PFRR this winter. MICA s primary science objectives specifically focus on better understanding the small-scale structure that the model predicts should exist within the return current region.

  4. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  5. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  6. Gravity Current - Submarine Structure Interaction: Hazard Analysis via High-Resolution Flow Simulations

    NASA Astrophysics Data System (ADS)

    Gonzales-Juez, Esteban; Constantinescu, George; Meiburg, Eckart

    2006-11-01

    Two-dimensional large eddy simulations of a compositional lock-release gravity-current interacting with a submerged square cylinder are performed in order to investigate the governing physical mechanisms. The effect of the Reynolds and Schmidt numbers, and of the gap separating the floor and the cylinder, are investigated for both full- and partial-depth release gravity currents. The results are validated with available experimental measurements. The transient forces during the initial impact stage are seen to be several times higher than the forces encountered during the later quasi-steady stage. The density stratification, which is time dependent and can be stable or unstable, has a clear influence on the flow structures that develop. Such flow structures are described in detail and related to the time variation of flow forces and floor shear stresses. The latter are discussed in the context of potential erosional patterns near the structure.

  7. Thin current sheets in collisionless plasma: Equilibrium structure, plasma instabilities, and particle acceleration

    SciTech Connect

    Zelenyi, L. M.; Malova, H. V.; Artemyev, A. V.; Popov, V. Yu.; Petrukovich, A. A.

    2011-02-15

    The review is devoted to plasma structures with an extremely small transverse size, namely, thin current sheets that have been discovered and investigated by spacecraft observations in the Earth's magnetotail in the last few decades. The formation of current sheets is attributed to complicated dynamic processes occurring in a collisionless space plasma during geomagnetic perturbations and near the magnetic reconnection regions. The models that describe thin current structures in the Earth's magnetotail are reviewed. They are based on the assumption of the quasi-adiabatic ion dynamics in a relatively weak magnetic field of the magnetotail neutral sheet, where the ions can become unmagnetized. It is shown that the ion distribution can be represented as a function of the integrals of particle motion-the total energy and quasi-adiabatic invariant. Various modifications of the initial equilibrium are considered that are obtained with allowance for the currents of magnetized electrons, the contribution of oxygen ions, the asymmetry of plasma sources, and the effects related to the non-Maxwellian particle distributions. The theoretical results are compared with the observational data from the Cluster spacecraft mission. Various plasma instabilities developing in thin current sheets are investigated. The evolution of the tearing mode is analyzed, and the parameter range in which the mode can grow are determined. The paradox of complete stabilization of the tearing mode in current sheets with a nonzero normal magnetic field component is thereby resolved based on the quasi-adiabatic model. It is shown that, over a wide range of current sheet parameters and the propagation directions of large-scale unstable waves, various modified drift instabilities-kink and sausage modes-can develop in the system. Based on the concept of a turbulent electromagnetic field excited as a result of the development and saturation of unstable waves, a mechanism for charged particle acceleration in turbulent current sheets is proposed and the energy spectra of the accelerated particles are obtained.

  8. Influence of layered skin structure on the distribution of radiofrequency currents in dermis and subcutaneous fat

    NASA Astrophysics Data System (ADS)

    Kruglikov, Ilja L.

    2015-12-01

    The layered structure of skin with multiple interfaces separating the skin layers having very different electrical characteristics significantly modifies the spatial distribution of radiofrequency (RF) current in the skin compared to that in a homogeneous medium. In this study we present the analytical solutions of Laplace's equation describing the current densities for a two-layer skin model with homogeneous single layers for the monopolar and bipolar configurations of RF electrodes. Then we analyze analytically and numerically the optimal distances between the RF electrodes providing the maximal current concentration in a given depth or in a given depths' interval under the skin surface. It is demonstrated that two main parameters which significantly define the optimization condition are the thickness of the dermis and the reflection coefficient of the current at the dermis/subcutis interface. According to this model, under physiological conditions, the surface under RF electrode collecting 50% of the current entering subcutis is 184 times larger than in homogeneous medium. Such redistribution of RF current will significantly reduce the local density of the current entering the fat tissue reducing the effect of its selective heating.

  9. DNA/RNA transverse current sequencing: intrinsic structural noise from neighboring bases

    PubMed Central

    Alvarez, Jose R.; Skachkov, Dmitry; Massey, Steven E.; Kalitsov, Alan; Velev, Julian P.

    2015-01-01

    Nanopore DNA sequencing via transverse current has emerged as a promising candidate for third-generation sequencing technology. It produces long read lengths which could alleviate problems with assembly errors inherent in current technologies. However, the high error rates of nanopore sequencing have to be addressed. A very important source of the error is the intrinsic noise in the current arising from carrier dispersion along the chain of the molecule, i.e., from the influence of neighboring bases. In this work we perform calculations of the transverse current within an effective multi-orbital tight-binding model derived from first-principles calculations of the DNA/RNA molecules, to study the effect of this structural noise on the error rates in DNA/RNA sequencing via transverse current in nanopores. We demonstrate that a statistical technique, utilizing not only the currents through the nucleotides but also the correlations in the currents, can in principle reduce the error rate below any desired precision. PMID:26150827

  10. Fast assessment of structural models of ion channels based on their predicted current-voltage characteristics.

    PubMed

    Dyrka, Witold; Kurczy?ska, Monika; Konopka, Bogumi? M; Kotulska, Ma?gorzata

    2016-02-01

    Computational prediction of protein structures is a difficult task, which involves fast and accurate evaluation of candidate model structures. We propose to enhance single-model quality assessment with a functionality evaluation phase for proteins whose quantitative functional characteristics are known. In particular, this idea can be applied to evaluation of structural models of ion channels, whose main function - conducting ions - can be quantitatively measured with the patch-clamp technique providing the current-voltage characteristics. The study was performed on a set of KcsA channel models obtained from complete and incomplete contact maps. A fast continuous electrodiffusion model was used for calculating the current-voltage characteristics of structural models. We found that the computed charge selectivity and total current were sensitive to structural and electrostatic quality of models. In practical terms, we show that evaluating predicted conductance values is an appropriate method to eliminate models with an occluded pore or with multiple erroneously created pores. Moreover, filtering models on the basis of their predicted charge selectivity results in a substantial enrichment of the candidate set in highly accurate models. Tests on three other ion channels indicate that, in addition to being a proof of the concept, our function-oriented single-model quality assessment method can be directly applied to evaluation of structural models of some classes of protein channels. Finally, our work raises an important question whether a computational validation of functionality should be included in the evaluation process of structural models, whenever possible. Proteins 2016; 84:217-231. 2015 Wiley Periodicals, Inc. PMID:26650347

  11. Covering complete proteomes with X-ray structures: a current snapshot

    SciTech Connect

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

    2014-11-01

    The current and the attainable coverage by X-ray structures of proteins and their functions on the scale of the ‘protein universe’ are estimated. A detailed analysis of the coverage across nearly 2000 proteomes from all superkingdoms of life and functional annotations is performed, with particular focus on the human proteome and the family of GPCR proteins. Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtained through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined.

  12. Critical current measurement of HTS tape relating with cable structure for a DC power cable

    NASA Astrophysics Data System (ADS)

    Sun, Jian; Watanabe, Hirofumi; Hamabe, Makoto; Kawahara, Toshio; Yamaguchi, Satarou

    2014-05-01

    In the 200 m high temperature superconducting (HTS) cable test facility at Chubu University, a coaxial power cable is used and composed of two BSCCO (Bi-2223) superconducting layers. The tapes are wound closely to reduce effects on the critical current of BSCCO at self-field. Accordingly, each superconducting layer has a different number of BSCCO tapes. Previously, we have investigated dependence of the critical current (Ic) on the gap in order to optimize the HTS DC cable design. We have been studying the effect on the performance of HTS tapes for the superconducting DC power cables by critical current measurements. In the present experiments several HTS tapes are used and set as a similar structure in the cable with a two-layer structure. The critical current of HTS tapes are measured against the gap between the tapes in the same layer. The experiments show the improvement of the critical current by optimizing the tape arrangements due to magnetic field interaction between the tapes. We will present the experimental results and discuss the design of the HTS DC cable.

  13. Thermal spin transfer torque driven by ultrafast heat current in metallic spin-valve structures

    NASA Astrophysics Data System (ADS)

    Choi, Gyung-Min; Min, Byoung-Chul; Lee, Kyung-Jin; Cahill, David

    2015-03-01

    Spin transfer torque (STT), coupling of the angular momentum of the spin of electrons and the magnetization of a ferromagnet, enables the manipulation of nanomagnets with spin currents rather than magnetic fields. STT has been most often realized by passing electrical currents through magnetic layers. Generation of STT by passing a heat current through magnetic layers has been theoretically predicted. This so-called ``thermal STT'' relies on the transport of thermal energy, as opposed to the transport of electrical charge, and provides new functionality for device applications. Here, we provide direct evidence of thermal STT generated by ps time-scale heat currents on the order of 100 GW m-2. In metallic spin valve structures, the physical mechanism for thermal STT is the spin-dependent Seebeck effect (SDSE). We create ultrafast heat currents using ps duration pulses of laser light in the NM1/FM1/NM2/FM2 structure: FM1 acts as a spin generation layer by SDSE and FM2 acts as a spin detection layer by STT; NM1 acts as a heat absorbing layer and NM2 acts as a heat sink layer. The magnetization dynamics of FM2 are probed by time-resolved magneto-optic Kerr effect with a time resolution of 1 ps. By incorporating different ferromagnetic layers, which have different signs for SDSE, and varying the thickness of the heat sink layer, we are able to control the sign and magnitude of thermal spin torque.

  14. Covering complete proteomes with X-ray structures: A current snapshot

    DOE PAGESBeta

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

    2014-10-23

    Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtainedmore » through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined.« less

  15. Covering complete proteomes with X-ray structures: a current snapshot.

    PubMed

    Mizianty, Marcin J; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

    2014-11-01

    Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtained through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined. PMID:25372670

  16. Covering complete proteomes with X-ray structures: a current snapshot

    PubMed Central

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

    2014-01-01

    Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtained through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined. PMID:25372670

  17. Covering complete proteomes with X-ray structures: A current snapshot

    SciTech Connect

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

    2014-10-23

    Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtained through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined.

  18. Current and Future Research in Active Control of Lightweight, Flexible Structures Using the X-56 Aircraft

    NASA Technical Reports Server (NTRS)

    Ryan, John J.; Bosworth, John T.; Burken, John J.; Suh, Peter M.

    2014-01-01

    The X-56 Multi-Utility Technology Testbed aircraft system is a versatile experimental research flight platform. The system was primarily designed to investigate active control of lightweight flexible structures, but is reconfigurable and capable of hosting a wide breadth of research. Current research includes flight experimentation of a Lockheed Martin designed active control flutter suppression system. Future research plans continue experimentation with alternative control systems, explore the use of novel sensor systems, and experiments with the use of novel control effectors. This paper describes the aircraft system, current research efforts designed around the system, and future planned research efforts that will be hosted on the aircraft system.

  19. A Patterned 3D Silicon Anode Fabricated by Electrodeposition on a Virus-Structured Current Collector

    SciTech Connect

    Chen, X L; Gerasopoulos, K; Guo, J C; Brown, A; Wang, Chunsheng; Ghodssi, Reza; Culver, J N

    2010-11-09

    Electrochemical methods were developed for the deposition of nanosilicon onto a 3D virus-structured nickel current collector. This nickel current collector is composed of self-assembled nanowire-like rods of genetically modified tobacco mosaic virus (TMV1cys), chemically coated in nickel to create a complex high surface area conductive substrate. The electrochemically deposited 3D silicon anodes demonstrate outstanding rate performance, cycling stability, and rate capability. Electrodeposition thus provides a unique means of fabricating silicon anode materials on complex substrates at low cost.

  20. Feasibility of self-structured current accessed bubble devices in spacecraft recording systems

    NASA Technical Reports Server (NTRS)

    Nelson, G. L.; Krahn, D. R.; Dean, R. H.; Paul, M. C.; Lo, D. S.; Amundsen, D. L.; Stein, G. A.

    1985-01-01

    The self-structured, current aperture approach to magnetic bubble memory is described. Key results include: (1) demonstration that self-structured bubbles (a lattice of strongly interacting bubbles) will slip by one another in a storage loop at spacings of 2.5 bubble diameters, (2) the ability of self-structured bubbles to move past international fabrication defects (missing apertures) in the propagation conductors (defeat tolerance), and (3) moving bubbles at mobility limited speeds. Milled barriers in the epitaxial garnet are discussed for containment of the bubble lattice. Experimental work on input/output tracks, storage loops, gates, generators, and magneto-resistive detectors for a prototype device are discussed. Potential final device architectures are described with modeling of power consumption, data rates, and access times. Appendices compare the self-structured bubble memory from the device and system perspectives with other non-volatile memory technologies.

  1. Structure and Dynamics of Current Sheets in 3D Magnetic Fields with the X-line

    NASA Astrophysics Data System (ADS)

    Frank, Anna G.; Bogdanov, S. Yu.; Bugrov, S. G.; Markov, V. S.; Dreiden, G. V.; Ostrovskaya, G. V.

    2004-11-01

    Experimental results are presented on the structure of current sheets formed in 3D magnetic fields with singular lines of the X-type. Two basic diagnostics were used with the device CS - 3D: two-exposure holographic interferometry and magnetic measurements. Formation of extended current sheets and plasma compression were observed in the presence of the longitudinal magnetic field component aligned with the X-line. Plasma density decreased and the sheet thickness increased with an increase of the longitudinal component. We succeeded to reveal formation of the sheets taking unusual shape, namely tilted and asymmetric sheets, in plasmas with the heavy ions. These current sheets were obviously different from the planar sheets formed in 2D magnetic fields, i.e. without longitudinal component. Analysis of typical plasma parameters made it evident that plasma dynamics and current sheet evolution should be treated on the base of the two-fluid approach. Specifically it is necessary to take into account the Hall currents in the plane perpendicular to the X-line, and the dynamic effects resulting from interaction of the Hall currents and the 3D magnetic field. Supported by RFBR, grant 03-02-17282, and ISTC, project 2098.

  2. ACRS elections can minimize taxes on oil and gas income

    SciTech Connect

    Bandy, D.

    1983-06-01

    The Accelerated Cost Recovery System (ACRS) is composed of elections which make either increases or decreases on oil and gas income possible. Current taxes can be elected to be reduced, but future taxes will be increased as a result of that decision. The various decisions that can be made on ACRS elections and the impact they will make on taxes are discussed, using an after-tax rate of return and showing the before- and after-tax returns when possible. Pertinent areas of discussion include full investment credit vs. full basis; equipment trade-in considerations; factors to be considered in the disposition of real estate; and the impact of alternative minimum tax on ACRS elections. 3 tables.

  3. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or

  4. Vortex domain structures and dc current dependence of magneto-resistances in magnetic tunnel junctions

    NASA Astrophysics Data System (ADS)

    Wei, Hong-Xiang; Lu, Qing-Feng; Zhao, Su-Fen; Zhang, Xie-Qun; Feng, Jia-Feng; Han, Xiu-Feng

    2004-09-01

    Microfabrication and the magneto-transport characteristics of the magnetic tunnel junctions (MTJs) with a spin-valve-type structure of Ta (5nm)/Ni79Fe21 (25nm)/Ir22Mn78 (12nm)/Co75Fe25 (4nm)/Al(0.8nm) oxide/Co75Fe25 (4nm)/Ni79Fe21 (20nm)/Ta(5nm) were investigated in this paper. A series of experimental data measured with a MTJ was used to verify a magnon-assisted tunnelling model and theory. Furthermore, a micromagnetics simulation shows that the butterfly-like vortex domain structures can be formed under a current-induced Oersted field, which decreases the net magnetization values of the ferromagnetic electrodes under a large dc current (i.e., in high voltage regimes). It is one of the main reasons for the tunnel magnetoresistance ratios to decrease significantly at high voltage biasing.

  5. Transport in normal-superconductor-normal structures with local conservation of current

    NASA Astrophysics Data System (ADS)

    Snchez-Caizares, J.; Sols, F.

    1998-07-01

    We study the transport properties of an NSN structure with an insulating barrier at each NS interface. Coherent quasiparticle scattering is assumed and self-consistency is implemented exactly to guarantee local charge conservation. The presence of a finite condensate flow has a greater influence on the transport properties than either the gap depression near the interfaces or the coherent nature of scattering. We find that a nonzero phase gradient causes a shift towards lower voltages of the first peak in the differential conductance and a global enhancement of current. At low currents, we obtain gap profiles near the interfaces that are consistent with the criteria for boundary conditions employed in macroscopic descriptions. At higher voltages, the gap profile can change qualitatively due to the presence of nonequilibrium quasiparticles. The structure of resonances due to multiple coherent scattering is smoothed out for long superconductors.

  6. Intra-tidal variability of the vertical current structure in the western Dutch Wadden Sea

    NASA Astrophysics Data System (ADS)

    de Vries, Jurre; Ridderinkhof, Herman; van Aken, Hendrik

    2014-05-01

    Long-term velocity measurements are presented which were collected during three different seasons at one single location in an estuarine basin of the western Dutch Wadden Sea. These data are used to investigate the processes that determine the variability of the vertical current structure in the western Dutch Wadden Sea, in combination with simplified model runs using the one-dimensional water column model GETM (http://www.getm.eu/). Jay and Musiak [1996] were the first to suggest that intra-tidal variations in the vertical current might be important in determining the residual circulation patterns. More research [e.g. Stacey et al., 2001; Burchard and Hetland, 2010] has supported this hypothesis. Recently, lateral processes have been shown to influence the vertical current structure of alongstream velocity and hence the residual circulation [e.g. Lerczak and Geyer, 2004; Burchard and Schuttelaars, 2012]. Therefore to better understand the tidal dynamics in the western Dutch Wadden Sea, it is crucial to understand the processes that determine the vertical current structure. The two main findings of this study are that the complex bathymetry at the study site seems to produce an intra-tidal asymmetry in near-bed velocities and secondly that cross-stream processes strongly modify the current structure during late flood. Near-bed velocity and the bed roughness are greater during ebb than during flood. The GETM simulations suggest that vertical mixing during ebb is sufficient to destroy vertical stratification generated by classical tidal straining. The cross-stream current during late flood generate vertical stratification and drive an early reversal of the flood current near the surface. Therefore, it is hypothesized that this processes might increase the residual estuarine circulation at the study site. References - Burchard, H., Hetland, R.D. (2010), Quantifying the contributions of tidal straining and gravitational circulation to residual circulation in periodically stratified tidal estuaries, Journal of Physical Oceanography, 40(6), 1243-1262 - Burchard, H., Schuttelaars, H.M. (2012), Analysis of tidal straining as driver for estuarine circulation in well-mixed estuaries, Journal of Physical Oceanography, 42(2), 261-271 - Jay, D.A., Musiak, J.D. (1996), Internal tidal asymmetry in channel flows' origins and consequences, Coastal and Estuarine Studies, 50, 211-249 - Stacey, M.T., Burau J.R., Monismith, S.G. (2001), Creation of residual flows in a partially stratified estuary, Journal of Physical Oceanography, 34, 1410-1428

  7. Current Challenges in Development of a Database of Three-Dimensional Chemical Structures.

    PubMed

    Maeda, Miki H

    2015-01-01

    We are developing a database named 3DMET, a three-dimensional structure database of natural metabolites. There are two major impediments to the creation of 3D chemical structures from a set of planar structure drawings: the limited accuracy of computer programs and insufficient human resources for manual curation. We have tested some 2D-3D converters to convert 2D structure files from external databases. These automatic conversion processes yielded an excessive number of improper conversions. To ascertain the quality of the conversions, we compared IUPAC Chemical Identifier and canonical SMILES notations before and after conversion. Structures whose notations correspond to each other were regarded as a correct conversion in our present work. We found that chiral inversion is the most serious factor during the improper conversion. In the current stage of our database construction, published books or articles have been resources for additions to our database. Chemicals are usually drawn as pictures on the paper. To save human resources, an optical structure reader was introduced. The program was quite useful but some particular errors were observed during our operation. We hope our trials for producing correct 3D structures will help other developers of chemical programs and curators of chemical databases. PMID:26075200

  8. Current Challenges in Development of a Database of Three-Dimensional Chemical Structures

    PubMed Central

    Maeda, Miki H.

    2015-01-01

    We are developing a database named 3DMET, a three-dimensional structure database of natural metabolites. There are two major impediments to the creation of 3D chemical structures from a set of planar structure drawings: the limited accuracy of computer programs and insufficient human resources for manual curation. We have tested some 2D–3D converters to convert 2D structure files from external databases. These automatic conversion processes yielded an excessive number of improper conversions. To ascertain the quality of the conversions, we compared IUPAC Chemical Identifier and canonical SMILES notations before and after conversion. Structures whose notations correspond to each other were regarded as a correct conversion in our present work. We found that chiral inversion is the most serious factor during the improper conversion. In the current stage of our database construction, published books or articles have been resources for additions to our database. Chemicals are usually drawn as pictures on the paper. To save human resources, an optical structure reader was introduced. The program was quite useful but some particular errors were observed during our operation. We hope our trials for producing correct 3D structures will help other developers of chemical programs and curators of chemical databases. PMID:26075200

  9. Eddy current measurement system evaluation for corrosion depth determination on cast aluminum aircraft structure

    NASA Astrophysics Data System (ADS)

    Singh, Surendra; Greving, Dan; Kinney, Andy; Vensel, Fred; Ohm, Jim; Peeler, Mike

    2013-01-01

    An eddy current (EC) technique was developed to determine the corrosion depth on a bare flange face of a cast aluminum A356-T6 aircraft engine structure. The EC response and the corrosion depths determined through metallurgical cross sections were used to develop an empirical relation between EC response and depth. The EC technique and depth determination are used to inspect the engine structures during overhaul to determine if they are fit for continued service. An accurate and reliable Non-Destructive Inspection is required to ensure that structures returned to service are safe for continued operation. NDE system reliability demonstrations of the eddy current technique are traditionally reported in terms of Probability of Detection (POD) data using MIL-HDBK-1823A. However, the calculation of POD data is based on a simple linear predictive model that is valid only if certain criteria are met. These are: 1) NDE system response is measurable (i.e. continuous data), 2) Flaw size is known and measurable (i.e. continuous data), 3) relationship between the NDE system response and flaw size is linear (or linear on a log scale), 4) variation in measured responseresponse around a predicted response for a given flaw size is normally distributed, 5) the variation around the predicted response is constant (i.e. variation does not change with flaw size), and 6) inherent variability in the NDE system is known and fully understood. In this work, a Measurement System Evaluation (MSE) of the Eddy Current System was used to address some of these concerns. This work was completed on two aircraft structures having varying corrosion depths. The data were acquired in a random manner at fifty regions of interests (ROIs). Three operators participated in this study, and each operator measured Eddy Current response three times in each ROI. In total, there were four hundred and fifty data points collected. Following this, the two structures were sectioned for measuring corrosion depth. The obtained EC response and depth data were used for quantifying the EC System inherent variability by determining Analysis Of Variance (ANOVA), Gage R&R, control charts, Gage run charts, and regression curve. Initial results from this study show that the Eddy Current System is capable for determining corrosion depths on the structures as well as for discriminating good parts from bad.

  10. Surface modification of structural materials by low-energy high-current pulsed electron beam treatment

    SciTech Connect

    Panin, A. V. E-mail: kms@ms.tsc.ru; Kazachenok, M. S. E-mail: kms@ms.tsc.ru; Sinyakova, E. A.; Borodovitsina, O. M.; Ivanov, Yu. F.; Leontieva-Smirnova, M. V.

    2014-11-14

    Microstructure formation in surface layers of pure titanium and ferritic-martensitic steel subjected to electron beam treatment is studied. It is shown that low energy high-current pulsed electron beam irradiation leads to the martensite structure within the surface layer of pure titanium. Contrary, the columnar ferrite grains grow during solidification of ferritic-martensitic steel. The effect of electron beam energy density on the surface morphology and microstructure of the irradiated metals is demonstrated.

  11. State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

    SciTech Connect

    Lantz, E.; Doris, E.

    2009-10-01

    As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited state tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.

  12. Surface capillary currents: Rediscovery of fluid-structure interaction by forced evolving boundary theory

    NASA Astrophysics Data System (ADS)

    Wang, Chunbai; Mitra, Ambar K.

    2016-01-01

    Any boundary surface evolving in viscous fluid is driven with surface capillary currents. By step function defined for the fluid-structure interface, surface currents are found near a flat wall in a logarithmic form. The general flat-plate boundary layer is demonstrated through the interface kinematics. The dynamics analysis elucidates the relationship of the surface currents with the adhering region as well as the no-slip boundary condition. The wall skin friction coefficient, displacement thickness, and the logarithmic velocity-defect law of the smooth flat-plate boundary-layer flow are derived with the advent of the forced evolving boundary method. This fundamental theory has wide applications in applied science and engineering.

  13. Modeling of tunneling current in ultrathin MOS structure with interface trap charge and fixed oxide charge

    NASA Astrophysics Data System (ADS)

    Hu, Bo; Huang, Shi-Hua; Wu, Feng-Min

    2013-01-01

    A model based on analysis of the self-consistent PoissonSchrodinger equation is proposed to investigate the tunneling current of electrons in the inversion layer of a p-type metal-oxide-semiconductor (MOS) structure. In this model, the influences of interface trap charge (ITC) at the SiSiO2 interface and fixed oxide charge (FOC) in the oxide region are taken into account, and one-band effective mass approximation is used. The tunneling probability is obtained by employing the transfer matrix method. Further, the effects of in-plane momentum on the quantization in the electron motion perpendicular to the SiSiO2 interface of a MOS device are investigated. Theoretical simulation results indicate that both ITC and FOC have great influence on the tunneling current through a MOS structure when their densities are larger than 1012 cm-2, which results from the great change of bound electrons near the SiSiO2 interface and the oxide region. Therefore, for real ultrathin MOS structures with ITC and FOC, this model can give a more accurate description for the tunneling current in the inversion layer.

  14. Filamented current density structures measured in the edge region of the RFX-mod experiment

    NASA Astrophysics Data System (ADS)

    Spolaore, M.; Vianello, N.; Cavazzana, R.; Martines, E.; Serianni, G.; Spada, E.; Zuin, M.; Antoni, V.; Agostini, M.; Scarin, P.

    2007-11-01

    Coherent structures emerging from turbulence background have been detected in the edge region of the RFX-mod Reversed Field Pinch fusion device and are believed to significantly contribute to the particle transport. In order to gain insight into their presence and features a new and original probe system has been used: the system consists of two sets of electric and magnetic probes toroidally spaced by 88 mm. Each set is equipped with a 2-D array of Langmuir probes and a radial array of 3-axial magnetic coils. Magnetic and electrostatic fluctuations can then be measured simultaneously and on the same location with a high time resolution; statistical methods have been applied in order to detect structure-related bursts in the turbulence. It has been found that in the cross-field plane the bursts in density fluctuations correspond to structures, often referred in literature as `blobs', and are associated to current density filaments, which are mainly oriented along the magnetic field. Work is in progress to compare the current density bursts, as deduced by the magnetic field circulation, with those due to the diamagnetic current density, related to pressure gradient fluctuations.

  15. NUMERICAL EXPERIMENTS ON FINE STRUCTURE WITHIN RECONNECTING CURRENT SHEETS IN SOLAR FLARES

    SciTech Connect

    Shen Chengcai; Lin Jun; Murphy, Nicholas A.

    2011-08-10

    We perform resistive magnetohydrodynamic simulations to study the internal structure of current sheets that form during solar eruptions. The simulations start with a vertical current sheet in mechanical and thermal equilibrium that separates two regions of the magnetic field with opposite polarity which are line-tied at the lower boundary representing the photosphere. Reconnection commences gradually due to an initially imposed perturbation, but becomes faster when plasmoids form and produce small-scale structures inside the current sheet. These structures include magnetic islands or plasma blobs flowing in both directions along the sheet, and X-points between pairs of adjacent islands. Among these X-points, a principal one exists at which the reconnection rate reaches maximum. A fluid stagnation point (S-point) in the sheet appeared where the reconnection outflow bifurcates. The S-point and the principal X-point (PX-point) are not co-located in space though they are very close to one another. Their relative positions alternate as reconnection progresses and determine the direction of motion of individual magnetic islands. Newly formed islands move upward if the S-point is located above the PX-point, and downward if the S-point is below the PX-point. Merging of magnetic islands was observed occasionally between islands moving in the same direction. Reconnected plasma flow was observed to move faster than blobs nearby.

  16. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes

  17. Assessments and Tax Rates. Delaware Public Schools, 1976-77.

    ERIC Educational Resources Information Center

    Spartz, James L.

    This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table

  18. On the concentration structure of high-concentration constant-volume fluid mud gravity currents

    NASA Astrophysics Data System (ADS)

    Jacobson, M. R.; Testik, F. Y.

    2013-01-01

    An exhaustive laboratory experimental campaign was undertaken in order to elucidate the concentration structure of two-dimensional constant-volume non-Newtonian fluid mud gravity currents. Two sets of experiments were conducted in a lock-exchange tank. The first set of experiments involved measuring the vertical concentration profiles using a siphoning technique; the second set involved auxiliary visual observations. The first set of experiments consisted of 32 experimental runs for four different experimental conditions, with an array of siphoned samples being withdrawn throughout the head and body of the gravity current. From these samples, vertical concentration profiles occurring in constant-volume fluid mud gravity currents were classified and the underlying physical processes that led to the occurrence of observed profiles were discussed. Furthermore, the functional form of the vertical concentration profiles within the head of relatively low-initial-concentration gravity currents was proposed. The relatively high-initial-concentration gravity currents revealed the presence of a lutocline in the current head and body, the presence of which was observed for constant-flux release gravity currents. To our knowledge, this is the first measurement of a lutocline in constant-volume gravity currents. Abrupt transitions, a phenomenon in which the bulk of the suspended sediment in the propagating gravity current drops out, were observed through the concentration profiles and through 15 auxiliary visual experimental runs. It was found that abrupt transitions were caused by the presence of a lutocline. The entrainment of ambient water resulting in the dilution of the gravity current at different concentration contours has been quantified. In a previous work by the authors of this study, it was shown that the initial reduced gravity is directly proportional to the growth rate of the visual area of the two-dimensional current. The analysis of our experimental observations presented in this study, however, showed the initial reduced gravity to be inversely proportional to the growth rate of the area enclosed by concentration contours with higher values than that of the visual area. These seemingly opposing conclusions are rationalized and the considerable practical impacts are discussed.

  19. Turbulence Suppression in a coherent structure of localized current and vorticity

    NASA Astrophysics Data System (ADS)

    Kim, Juhyung; Terry, Paul W.

    2010-11-01

    As a prelude to studying momentum transport in the RFP we examine the quasi-single helicity state of RFX as a transport barrier. Using analytic and numerical approaches we investigate turbulence suppression by a coherent structure of localized current and vorticity with a reduced MHD model. Previously, suppression was investigated inside a localized vortex structure in 2D Navier-Stokes turbulenceootnotetextP. W. Terry, D. E. Newman, and N. Mattor. Phys. Fluids A, 40 (5):927--937, 1992. and a localized current structure in kinetic Alfvén wave turbulence.ootnotetextP. W. Terry and K. W. Smith. Astrophys. J., 6650 (1):402--415, 2007. Following the previous works, the time scales of coherent structures with a flow shear and magnetic field shear and ambient turbulence are assumed to be separated and a variant of eddy-damped quasinormal Markovian (EDQNM) closure is applied to the turbulence. Qualitative criteria will be estimated for flow shear dominated, and magnetic field shear dominated suppression of turbulence. Numerical calculations will be given for comparison with the analytical estimates.

  20. Formation of self-organized shear structures in thin current sheets

    NASA Astrophysics Data System (ADS)

    Malova, H. V.; Mingalev, O. V.; Grigorenko, E. E.; Mingalev, I. V.; Melnik, M. N.; Popov, V. Yu.; Delcourt, D. C.; Petrukovich, A. A.; Shen, C.; Rong, Z. J.; Zelenyi, L. M.

    2015-06-01

    Self-consistent kinetic (particle-in-cell) model of magnetotail thin current sheet (TCS) is used to understand the formation of self-consistent sheared magnetic structures. It is shown that shear configurations appear in TCS as a result of self-consistent evolution of some initial magnetic perturbation at the current sheet center. Two general shapes of shear TCS components are found as a function of the transverse coordinate: symmetric and antisymmetric. We show that TCS formation goes together with the emergence of field-aligned currents in the center of the current sheet, as a result of north-south asymmetry of quasi-adiabatic ion motions. Ion drift currents can also contribute to the magnetic shear evolution, but their role is much less significant, their contribution depending upon the normal component Bz and the amplitude of the initial perturbation in TCS. Parametric maps illustrating different types of TCS equilibria are presented that show a higher probability of formation of symmetric shear TCS configuration at lower values of the normal magnetic component.

  1. EC-GMR array with rotating current excitation for multilayered riveted structures inspection

    NASA Astrophysics Data System (ADS)

    Dib, Gerges; Yang, Guang; Ye, Chaofeng; Tamburrino, Antonello; Udpa, Lalita; Udpa, Satish S.

    2015-03-01

    The challenge in detecting crack under fastener heads (CUF) in a multi-layered aircraft structure poses the need for advanced NDE technology. Our previous work has presented the feasibility of eddy current (EC) technology using giant magnetoresistive (GMR) sensors in detecting 2nd layer hidden cracks in layered aircraft components. An EC-GMR inspection system has been developed to directly measure the normal component of magnetic flux density associated with eddy currents induced inside the specimen. However, a major limitation of current sensor system is in detecting cracks that are parallel to the direction of induced currents. This paper presents a new design using orthogonal excitation coils for generating a rotating uniform current, which provides uniform sensitivity to cracks emanating in all orientations around fastener sites. The design and inspection using the orthogonal coil probe and GMR sensor is presented using a simulation model. Several candidate designs for the orthogonal coil configuration will be presented using the simulation model. The detection of cracks in all radial directions around aluminum and steel fasteners are validated numerically and experimentally.

  2. Structuring metallic coatings to reduce eddy currents and thermal noise in super insulation

    NASA Astrophysics Data System (ADS)

    R-Mayrhofer; Stipsitz, J.; Koerber, R.; Stampfl, J.; Schoenhuber, P.

    2014-05-01

    The performance of multi-layered super insulation in cryogenic systems is highly dependent on the radiative properties of reflector foil surfaces. Aluminum coated polyester foils are utilized for their high reflectivity in the infrared spectrum. This coating is an electrical conductor and in applications with variable magnetic fields, eddy currents are induced in the coating. These eddy currents can have two effects. In high energy applications like for example superconducting fault current limiters, heat is dissipated in the super insulation, degrading its performance and potentially even damaging the super insulation. For high precision magnetic measurements using SQUIDs, switching ambient fields induce eddy currents in the super insulation which result in a transient response superposing the signal to be measured. This, in addition to a higher thermal noise background reduces the quality of the magnetic measurements. Our study developed Coolcat 2 NI with a 1010 mm grid in the metallic coating. In this way the high reflectivity provided by the aluminum has been retained and the eddy currents were reduced to a level acceptable for different applications. Calorimetric and magnetic experiments are presented to show the merits of this structuring.

  3. Hidden tax costs of buying stock of a professional practice.

    PubMed

    Weber, Richard M

    2010-01-01

    Almost everyone realizes that the sale of an asset will generate tax consequences. But did you know that the purchase of a professional practice can result in higher taxes if the transaction is structured and valued incorrectly? This article examines the tax implications of acquiring a practice by comparing the purchase of assets versus the purchase of stock. Not all practices are corporations but for those that are, buyers will pay the purchase price with after-tax dollars. This type of sale results in a higher total cost to the buyer purchasing stock rather than the assets of a corporation. PMID:20222260

  4. Past climate change drives current genetic structure of an endangered freshwater mussel species.

    PubMed

    Inoue, Kentaro; Lang, Brian K; Berg, David J

    2015-04-01

    Historical-to-recent climate change and anthropogenic disturbance affect species distributions and genetic structure. The Rio Grande watershed of the United States and Mexico encompasses ecosystems that are intensively exploited, resulting in substantial degradation of aquatic habitats. While significant anthropogenic disturbances in the Rio Grande are recent, inhospitable conditions for freshwater organisms likely existed prior to such disturbances. A combination of anthropogenic and past climate factors may contribute to current distributions of aquatic fauna in the Rio Grande basin. We used mitochondrial DNA and 18 microsatellite loci to infer evolutionary history and genetic structure of an endangered freshwater mussel, Popenaias popeii, throughout the Rio Grande drainage. We estimated spatial connectivity and gene flow across extant populations of P. popeii and used ecological niche models (ENMs) and approximate Bayesian computation (ABC) to infer its evolutionary history during the Pleistocene. structure results recovered regional and local population clusters in the Rio Grande. ENMs predicted drastic reductions in suitable habitat during the last glacial maximum. ABC analyses suggested that regional population structure likely arose in this species during the mid-to-late Pleistocene and was followed by a late Pleistocene population bottleneck in New Mexico populations. The local population structure arose relatively recently, perhaps due to anthropogenic factors. Popenaias popeii, one of the few freshwater mussel species native to the Rio Grande basin, is a case study for understanding how both geological and anthropogenic factors shape current population genetic structure. Conservation strategies for this species should account for the fragmented nature of contemporary populations. PMID:25782031

  5. The ethics of sin taxes.

    PubMed

    Green, Rebecca

    2011-01-01

    ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking-related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper, the author uses a public health nursing model, the Public Health Code of Ethics (Public Health Leadership Society, 2002), the American Nurses' Association (ANA) Code of Ethics (2001), and other relevant ethical theory to weigh and balance the arguments for and against the use of sin taxes. A position advocating the limited use of sin taxes is supported as a reasonable stance for the public health professional. PMID:21198817

  6. Structure and variability of the boundary current in the Eurasian Basin of the Arctic Ocean

    NASA Astrophysics Data System (ADS)

    Pnyushkov, Andrey V.; Polyakov, Igor V.; Ivanov, Vladimir V.; Aksenov, Yevgeny; Coward, Andrew C.; Janout, Markus; Rabe, Benjamin

    2015-07-01

    The Arctic Circumpolar Boundary Current (ACBC) transports a vast amount of mass and heat around cyclonic gyres of the deep basins, acting as a narrow, topographically-controlled flow, confined to the continental margins. Current observations during 2002-2011 at seven moorings along the major Atlantic Water (AW) pathway, complemented by an extensive collection of measured temperatures and salinities as well as results of state-of-the-art numerical modeling, have been used to examine the spatial structure and temporal variability of the ACBC within the Eurasian Basin (EB). These observations and modeling results suggest a gradual, six-fold decrease of boundary current speed (from 24 to 4 cm/s) on the route between Fram Strait and the Lomonosov Ridge, accompanied by a transformation of the vertical flow structure from mainly barotropic in Fram Strait to baroclinic between the area north of Spitsbergen and the central Laptev Sea continental slope. The relative role of density-driven currents in maintaining AW circulation increases with the progression of the ACBC eastward from Fram Strait, so that baroclinic ACBC forcing dominates over the barotropic in the eastern EB. Mooring records have revealed that waters within the AW and the cold halocline layers circulate in roughly the same direction in the eastern EB. The seasonal signal, meanwhile, is the most powerful mode of variability in the EB, contributing up to ~70% of the total variability in currents (resolved by moorings records) within the eastern EB. Seasonal signal amplitudes for current speed and AW temperature both decrease with the eastward progression of AW flow from source regions, and demonstrate strong interannual modulation. In the 2000s, the state of the EB (e.g., circulation pattern, thermohaline conditions, and freshwater balance) experienced remarkable changes. Results showing anomalous circulation patterns for an extended period of 30 months in 2008-2010 for the eastern EB, and a two-core AW temperature structure that emerged in this region of the Arctic Ocean in the most recent decade, suggest a shift of the EB toward a new, more dynamic state. This also likely suggests that the EB interior will become more susceptible to future climate change. Evaluating properties of the ACBC, its temporal variability at time scales from a season to several years, and possible governing mechanisms, this study contributes to a better understanding of Arctic Ocean circulation.

  7. Current-induced torques in structures with ultrathin IrMn antiferromagnets

    NASA Astrophysics Data System (ADS)

    Reichlová, H.; Kriegner, D.; Holý, V.; Olejník, K.; Novák, V.; Yamada, M.; Miura, K.; Ogawa, S.; Takahashi, H.; Jungwirth, T.; Wunderlich, J.

    2015-10-01

    We report measurements of current-induced magnetic torques in structures containing a ˜1 -nm-thick layer of an antiferromagnet IrMn. We perform ac-electrical measurements in Ta/IrMn/CoFeB and Ta/IrMn structures below and above the Néel temperature of the ultrathin IrMn and compare the results with control experiments in a Ta/CoFeB bilayer. We employ the second harmonics technique to detect current-induced effects and perform symmetry analysis that enables us to separate distinct contributions to the signal. We identify signals generated by a thermal gradient in the sample and signals originating from current-induced torques. In the Ta/CoFeB bilayer we observe a current-induced torque acting on CoFeB consistent with the sign and magnitude of the spin Hall effect in Ta. In the Ta/IrMn/CoFeB trilayer, the opposite sign of spin Hall angles in IrMn and Ta results in a strongly suppressed spin torque acting in CoFeB at high temperatures where IrMn is paramagnetic. In the low temperature antiferromagnetic state of IrMn, the torque acting in CoFeB is enhanced and driven by the spin Hall effect in IrMn with the opposite sign and comparable amplitude to the torque in the Ta/CoFeB bilayer. The spin Hall current from Ta in the Ta/IrMn/CoFeB trilayer at low temperatures is not compensating the spin Hall current from IrMn in the net torque acting on CoFeB but is instead absorbed by the antiferromagnetic moments in IrMn. This is confirmed by measurements in the Ta/IrMn bilayer with no ferromagnetic CoFeB layer in the structure. Here we detect no signatures of a torque in the high-temperature paramagnetic state of IrMn while the second harmonic signal emerges at low temperatures. The signal depends on how the antiferromagnetic moments have been preset by cooling the sample from above the IrMn transition temperature in an applied magnetic field, confirming its magnetic torque origin. When sufficiently below the transition temperature, magnetic field has no effect on the measured signal as expected for an antiferromagnet.

  8. Spin-Current to Charge-Current Conversion and Magnetoresistance in a Hybrid Structure of Graphene and Yttrium Iron Garnet

    NASA Astrophysics Data System (ADS)

    Mendes, J. B. S.; Alves Santos, O.; Meireles, L. M.; Lacerda, R. G.; Vilela-Leão, L. H.; Machado, F. L. A.; Rodríguez-Suárez, R. L.; Azevedo, A.; Rezende, S. M.

    2015-11-01

    The use of graphene in spintronic devices depends, among other things, on its ability to convert a spin excitation into an electric charge signal, a phenomenon that requires a spin-orbit coupling (SOC). Here we report the observation of two effects that show the existence of SOC in large-area CVD grown single-layer graphene deposited on a single crystal film of the ferrimagnetic insulator yttrium iron garnet (YIG). The first is a magnetoresistance of graphene induced by the magnetic proximity effect with YIG. The second is the detection of a dc voltage along the graphene layer resulting from the conversion of the spin current generated by spin pumping from microwave driven ferromagnetic resonance into a charge current, which is attributed to the inverse Rashba-Edelstein effect.

  9. Current and emerging opportunities for molecular simulations in structure-based drug design

    PubMed Central

    Michel, Julien

    2014-01-01

    An overview of the current capabilities and limitations of molecular simulation of biomolecular complexes in the context of computer-aided drug design is provided. Steady improvements in computer hardware coupled with more refined representations of energetics are leading to a new appreciation of the driving forces of molecular recognition. Molecular simulations are poised to more frequently guide the interpretation of biophysical measurements of biomolecular complexes. Ligand design strategies emerge from detailed analyses of computed structural ensembles. The feasibility of routine applications to ligand optimization problems hinges upon successful extensive large scale validation studies and the development of protocols to intelligently automate computations. PMID:24469595

  10. Original non-stationary eddy current imaging process for the evaluation of defects in metallic structures

    NASA Astrophysics Data System (ADS)

    Placko, Dominique; Bore, Thierry; Rivollet, Alain; Joubert, Pierre-Yves

    2015-10-01

    This paper deals with the problem of imaging defects in metallic structures through eddy current (EC) inspections, and proposes an original process for a possible tomographical crack evaluation. This process is based on a semi analytical modeling, called "distributed point source method" (DPSM) which is used to describe and equate the interactions between the implemented EC probes and the structure under test. Several steps will be successively described, illustrating the feasibility of this new imaging process dedicated to the quantitative evaluation of defects. The basic principles of this imaging process firstly consist in creating a 3D grid by meshing the volume potentially inspected by the sensor. As a result, a given number of elemental volumes (called voxels) are obtained. Secondly, the DPSM modeling is used to compute an image for all occurrences in which only one of the voxels has a different conductivity among all the other ones. The assumption consists to consider that a real defect may be truly represented by a superimposition of elemental voxels: the resulting accuracy will naturally depend on the density of space sampling. On other hand, the excitation device of the EC imager has the capability to be oriented in several directions, and driven by an excitation current at variable frequency. So, the simulation will be performed for several frequencies and directions of the eddy currents induced in the structure, which increases the signal entropy. All these results are merged in a so-called "observation matrix" containing all the probe/structure interaction configurations. This matrix is then used in an inversion scheme in order to perform the evaluation of the defect location and geometry. The modeled EC data provided by the DPSM are compared to the experimental images provided by an eddy current imager (ECI), implemented on aluminum plates containing some buried defects. In order to validate the proposed inversion process, we feed it with computed images of various acquisition configurations. Additive noise was added to the images so that they are more representative of actual EC data. In the case of simple notch type defects, for which the relative conductivity may only take two extreme values (1 or 0), a threshold was introduced on the inverted images, in a post processing step, taking advantage of a priori knowledge of the statistical properties of the restored images. This threshold allowed to enhance the image contrast and has contributed to eliminate both the residual noise and the pixels showing non-realistic values.

  11. Cruzain inhibitors: efforts made, current leads and a structural outlook of new hits.

    PubMed

    Martinez-Mayorga, Karina; Byler, Kendall G; Ramirez-Hernandez, Ariadna I; Terrazas-Alvares, Diana E

    2015-07-01

    Human African trypanosomiasis and Chagas disease are the main causes of heart failure in developing countries. The disadvantages of current therapy include: undesirable side-effects, resistance, lack of efficacy on late-stage disease and lack of pediatric formulations. Efforts to find new compound hits have spanned SAR studies to very high-throughput and virtual screens and drug repurposing. The integrated analysis of these strategies on the discovery of anti-Chagas agents is timely. This work accounts for the progress on the development of cruzain inhibitors following these avenues, with emphasis on structural aspects of the ligand-cruzain recognition process. PMID:25697479

  12. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  13. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,

  14. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

    Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children

  15. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

  16. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Hilley, John

    To determine whether the proposed federal legislation allowing tax credits for private schooling would move closer to achieving the goal of fiscal capacity neutrality, the author reviews the legislation, discusses its effects on students and taxpayers, and proposes a tax credit system that achieves equity for students in both public and private

  17. Results of many-year subsatellite measurements of current fine structure in northeastern Black Sea

    NASA Astrophysics Data System (ADS)

    Lavrova, Olga; Krayushkin, Evgeny; Kalashnikova, Nina

    Results of subsatellite measurements of coastal currents in the shelf zone of northeastern Black Sea are presented. The measurements have been performed every year since 2006 in June and September-October months near the Gelendzhik Bay. The main instruments used are Acoustic Doppler Current Profilers (ADCP) and CTD probes. Ground and ship measurements were conducted simultaneously with satellite imaging in microwave (ASAR Envisat, ERS-2, RADARSAT-2, TerraSAR-X), visible and infrared (OLI Landsat-8, ETM+ Landsat-7, TM Landsat-5, MODIS Terra/Aqua, AVHRR NOAA) ranges. The investigations performed revealed spatial, depth and temporal variability of current direction and velocity in the shelf zone. Multiple instances of counter-currents opposing to the Ring Current were registered. In our view, they are associated with a passage of small-scale anticyclonic eddies across the region of interest. The 3D structure of the eddies in the upper quasi-uniform layer was analyzed based on ADCP data. The use of high resolution (3 m) SAR data in combination with ADCP measurements at the resolution of 0.5 m allowed us to detect a number of internal wave trains. Form ADCP and thermistors records, their amplitudes were estimated to reach 5-8 m. Joint analysis of satellite SAR and subsatellite data gave an assessment of their typical wavelength at 90-100 m. Generation mechanisms of these internal waves are suggested. Another phenomenon of interest observed in the region of the measurements is surface manifestations of ring waves near localized natural and anthropogenic generation sources. Such ring waves are most frequently found in the anchor area for ships, whose oscillations can be the source of their generation. The work was in part supported by the Russian Foundation for Basic Research (projects #14-05-00520-а, and 13-07-12017-ofi_m). SAR data from RADARSAT-2 and TerraSAR-X were obtained under SOAR RADARSAT-2/TerraSAR-X Project #5074.

  18. Structural Design of a Horizontal-Axis Tidal Current Turbine Composite Blade

    SciTech Connect

    Bir, G. S.; Lawson, M. J.; Li, Y.

    2011-10-01

    This paper describes the structural design of a tidal composite blade. The structural design is preceded by two steps: hydrodynamic design and determination of extreme loads. The hydrodynamic design provides the chord and twist distributions along the blade length that result in optimal performance of the tidal turbine over its lifetime. The extreme loads, i.e. the extreme flap and edgewise loads that the blade would likely encounter over its lifetime, are associated with extreme tidal flow conditions and are obtained using a computational fluid dynamics (CFD) software. Given the blade external shape and the extreme loads, we use a laminate-theory-based structural design to determine the optimal layout of composite laminas such that the ultimate-strength and buckling-resistance criteria are satisfied at all points in the blade. The structural design approach allows for arbitrary specification of the chord, twist, and airfoil geometry along the blade and an arbitrary number of shear webs. In addition, certain fabrication criteria are imposed, for example, each composite laminate must be an integral multiple of its constituent ply thickness. In the present effort, the structural design uses only static extreme loads; dynamic-loads-based fatigue design will be addressed in the future. Following the blade design, we compute the distributed structural properties, i.e. flap stiffness, edgewise stiffness, torsion stiffness, mass, moments of inertia, elastic-axis offset, and center-of-mass offset along the blade. Such properties are required by hydro-elastic codes to model the tidal current turbine and to perform modal, stability, loads, and response analyses.

  19. Structural parameter dependence of directed current generation in GaAs nanowire-based electron Brownian ratchet devices

    NASA Astrophysics Data System (ADS)

    Abe, Yushi; Kuroda, Ryota; Ying, Xiang; Sato, Masaki; Tanaka, Takayuki; Kasai, Seiya

    2015-06-01

    We investigated the structural parameter dependence of the directed current in GaAs-nanowire-based Brownian ratchet devices. The directed current was generated by flashing a ratchet potential array repeatedly using multiple asymmetric gates with a periodic signal. The amount of current in the fabricated device increased as the nanowire width W decreased, which contradicted the theoretical model. The current also depended on the number of the gates N, when N was smaller than 6. We discussed the obtained results in terms of the structural parameter dependence of carrier transfer efficiency and the effect of electron reservoirs on current generation in flashing ratchet operation.

  20. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes(1) In...

  1. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions. PMID:15721046

  2. Auroral Current and Electrodynamics Structure Measured by Two SOunding Rockets in Flight Simultaneously

    NASA Technical Reports Server (NTRS)

    Bounds, Scott R.; Kaeppler, Steve; Kletzing, Craig; Lessard, Marc; Cohen, Ian J.; Jones, Sarah; Pfaff, Robert F.; Rowland, Douglas E.; Anderson, Brian Jay; Gjerloev, Jesper W.; Labelle, James W.; Dombrowski, Micah P.; Dudok de Wit, Thierry; Heinselman, Craig J.

    2011-01-01

    On January 29, 2009, two identically instrumented sounding rockets were launched into a sub-storm auroral arc from Poker Flat Alaska. Labeled the Auroral Currents and Electrodynamics Structure (ACES) mission, the payloads were launched to different apogees (approx.350km and approx.120km) and staggered in time so as to optimize their magnetic conjunctions. The different altitudes provided simultaneous in-situ measurements of magnetospheric input and output to the ionosphere and the ionospheric response in the lower F and E region. Measurements included 3-axis magnetic field, 2-axis electric field nominally perpendicular to the magnetic field, energetic particles, electron and ion, up to 15keV, cold plasma temperature and density. In addition, PFISR was also operating in a special designed mode to measure electric field and density profiles in the plane defined by the rocket trajectories and laterally to either side of the trajectories. Observation of the measured currents and electrodynamics structure of the auroral form encountered are presented in the context of standard auroral models and the temporal/spatial limitations of mission designs.

  3. Auroral Current and Electrodynamics Structure measured by two sounding rockets in flight simultaneously

    NASA Astrophysics Data System (ADS)

    Bounds, S. R.; Kaeppler, S.; Kletzing, C.; Lessard, M.; Cohen, I. J.; Jones, S.; Pfaff, R. F.; Rowland, D. E.; Anderson, B. J.; Gjerloev, J. W.; Labelle, J. W.; Dombrowski, M. P.; Dudok de Wit, T.; Heinselman, C. J.

    2011-12-01

    On January 29, 2009, two identically instrumented sounding rockets were launched into a sub-storm auroral arc from Poker Flat Alaska. Labeled the Auroral Currents and Electrodynamics Structure (ACES) mission, the payloads were launched to different apogees (~350km and ~120km) and staggered in time so as to optimize their magnetic conjunctions. The different altitudes provided simultaneous in-situ measurements of magnetospheric input and output to the ionosphere and the ionospheric response in the lower F and E region. Measurements included 3-axis magnetic field, 2-axis electric field nominally perpendicular to the magnetic field, energetic particles, electron and ion, up to 15keV, cold plasma temperature and density. In addition, PFISR was also operating in a special designed mode to measure electric field and density profiles in the plane defined by the rocket trajectories and laterally to either side of the trajectories. Observation of the measured currents and electrodynamics structure of the auroral form encountered are presented in the context of standard auroral models and the temporal/spatial limitations of mission designs.

  4. The Kuroshio current influences genetic diversity and population genetic structure of a tropical seagrass, Enhalus acoroides.

    PubMed

    Nakajima, Yuichi; Matsuki, Yu; Lian, Chunlan; Fortes, Miguel D; Uy, Wilfredo H; Campos, Wilfredo L; Nakaoka, Masahiro; Nadaoka, Kazuo

    2014-12-01

    Information on genetic diversity and differentiation of seagrass populations is essential for the conservation of coastal ecosystems. However, little is known about the seagrasses in the Indo-West Pacific Ocean, where the world's highest diversity of seagrasses occurs. The influence of sea currents on these populations is also unknown. We estimated the genetic diversity and population genetic structure and identified reproductive features in Enhalus acoroides populations from the Yaeyama Islands, Hainan Island and the Philippines. The Philippines are situated at the centre of the E. acoroides range, Yaeyama and Hainan are peripheral populations, and the Yaeyama population is at the northern limit of the species range. The powerful Kuroshio Current flows from the Philippines to Yaeyama. Genetic analyses using nine microsatellite markers indicated that reproduction of E. acoroides is mostly sexual. Clonal diversity does not decrease in northern populations, although genetic diversity does. However, the genetic diversity of the Yaeyama populations is greater than that of the Hainan populations. Significant genetic differentiation among most populations was evident; however, the Yaeyama and north-east Philippines populations were genetically similar, despite being separated by ~1100 km. An assignment test suggested that recruitment occurs from the north-east Philippines to Yaeyama. The strong current in this region is probably responsible for the extant genetic diversity and recruitment patterns. PMID:25384848

  5. Temperature-enhanced radial current spreading in possible VCSEL structures of nitride lasers

    NASA Astrophysics Data System (ADS)

    Sarzala, R. P.; Mackowiak, P.; Nakwaski, W.

    2002-03-01

    A computer simulation based on an advanced self-consistent thermal-electrical finite-element approach has been carried out to analyse electrical and thermal phenomena in possible electrically-biased axially-symmetric annular-contacted nitride VCSELs (vertical-cavity surface-emitting lasers). Joule heating within the upper p-type GaN layer has been determined to be the distinctly dominant heat source in this device. Our analysis revealed that during a continuous-wave (CW) room-temperature (RT) device operation, the highest-temperature area constitutes a ring within the above-mentioned layer close to the active-region perimeter. It dramatically enhances radial current flow from the annular p-side contact towards the centre of the structure before crossing the p-n junction. Therefore current injection into a central active region is considerably improved (by almost 170%!) in RT CW-operating nitride devices as compared with pulse-operating ones. Hence temperature-enhanced radial current spreading within the upper part of the annular-contacted CW nitride VCSELs may enable one to obtain their first RT operation.

  6. Application of Eddy Current Techniques for Orbiter Reinforced Carbon-Carbon Structural Health Monitoring

    NASA Technical Reports Server (NTRS)

    Wincheski, Buzz; Simpson, John

    2005-01-01

    The development and application of advanced nondestructive evaluation techniques for the Reinforced Carbon-Carbon (RCC) components of the Space Shuttle Orbiter Leading Edge Structural Subsystem (LESS) was identified as a crucial step toward returning the shuttle fleet to service. In order to help meet this requirement, eddy current techniques have been developed for application to RCC components. Eddy current technology has been found to be particularly useful for measuring the protective coating thickness over the reinforced carbon-carbon and for the identification of near surface cracking and voids in the RCC matrix. Testing has been performed on as manufactured and flown RCC components with both actual and fabricated defects representing impact and oxidation damage. Encouraging initial results have led to the development of two separate eddy current systems for in-situ RCC inspections in the orbiter processing facility. Each of these systems has undergone blind validation testing on a full scale leading edge panel, and recently transitioned to Kennedy Space Center to be applied as a part of a comprehensive RCC inspection strategy to be performed in the orbiter processing facility after each shuttle flight.

  7. Structure and regulation of intestinal epithelial tight junctions: current concepts and unanswered questions.

    PubMed

    Ivanov, Andrei I

    2012-01-01

    Intestinal epithelium serves as a key interface between internal body compartments and the gut lumen. The epithelial layer forms a physical barrier that protects the body from the harmful environment of the lumen and also mediates vectorial fluxes of fluids, nutrients and waste. Increased permeability of the epithelial barrier is a common manifestation of different gastrointestinal diseases that enhances body exposure to external pathogens thereby exaggerating mucosal inflammation. Barrier properties of the intestinal epithelium are regulated by specialized adhesive plasma membrane structures known as tight junctions (TJs). It is gengrally believed that disease-related increase in intestinal permeability is caused by defects in TJ structure and functions. This chapter describes the molecular composition of intestinal epithelial TJs, basic mechanisms that regulate TJ functions in healthy gut mucosa as well as molecular events that contribute to increased mucosal permeability during intestinal inflammation. The chapter outlines our current understanding of TJ structure and dynamics and highlights several unresolved questions regarding regulation of this junctional complex under normal conditions and in gastroenterological diseases. PMID:23397622

  8. The Family and Family Structure Classification Redefined for the Current Times

    PubMed Central

    Sharma, Rahul

    2013-01-01

    The family is a basic unit of study in many medical and social science disciplines. Definitions of family have varied from country to country, and also within country. Because of this and the changing realities of the current times, there is a felt need for redefining the family and the common family structure types, for the purpose of study of the family as a factor in health and other variables of interest. A redefinition of a “family” has been proposed and various nuances of the definition are also discussed in detail. A classification scheme for the various types of family has also been put forward. A few exceptional case scenarios have been envisaged and their classification as per the new scheme is discussed, in a bid to clarify the classification scheme further. The proposed scheme should prove to be of use across various countries and cultures, for broadly classifying the family structure. The unique scenarios of particular cultures can be taken into account by defining region or culture-specific subtypes of the overall types of family structure. PMID:26664832

  9. Plain Talk on Taxes. A Curriculum about Taxes. Understanding Tax Reform: Responsibilities and Advantages.

    ERIC Educational Resources Information Center

    Goss-Caldwell, Elsie

    This manual was developed to help low-reading-level adults understand how the tax system works. It is not intended to teach them how to prepare their own taxes, but to be more familiar with the tax system and what is required of them. The manual is organized in 10 chapters that cover the following material: introduction to taxes; who files and who

  10. Tax Strategies for Community Economic Development.

    ERIC Educational Resources Information Center

    Pryde, Paul, Jr.

    Critical to the success of current efforts to reform and restructure education and other community supports and services to improve the lives of children and their families is the way in which they are financed. This report of The Finance Project focuses on ways of using tax policies to help build strong local communities that can support families

  11. Upper structure of the Brazil Current since the Last Glacial Maximum

    NASA Astrophysics Data System (ADS)

    Chiessi, C. M.; Mulitza, S.; Arz, H. W.; Groeneveld, J.

    2011-12-01

    Between ca. 17.8 and 14.6 cal kyr BP an abrupt atmospheric CO2 rise seems to have played a pivotal role on the last termination. One hypothesis claims that the ca. 50 ppmv added to the atmosphere during the early termination came from a deep-ocean reservoir and reached the atmosphere via enhanced upwelling in the Southern Ocean. In this scenario, the enhanced upwelling would be related to a warming in the Southern Hemisphere, a necessary response to a slowdown in the Atlantic meridional overturning circulation. It was suggested that a significant amount of heat not delivered to the high latitudes of the North Atlantic would be deviated to the Southern Hemisphere by the Brazil Current altering its structure. But changes in the Brazil Current and particularly at its subtropical domain remained elusive because the available records are sparse and show a low temporal resolution. Based on three marine sediment cores (GeoB2107-3, 27.18oS/46.45oW/1048 m water depth; GeoB6211-2, 32.51oS/50.24oW/657 m water depth; GeoB6308-3, 39.30oS/53.97oW/3620 m water depth) we reconstructed the upper structure of the Brazil Current at its subtropical domain since the Last Glacial Maximum. Therefore we performed stable oxygen isotope analyses in two species of planktonic foraminifera. In each core we selected a surface (e.g., Globigerinoides ruber, white, sensu stricto) and a permanent thermocline (e.g., Globorotalia inflata, three chambers in the final whorl) dweller in order to have stratified information about the behavior of the Brazil Current. The mean temporal resolution of our records is ca. 80 yr/sample. In our presentation, we will show the high temporal resolution downcore records and will discuss how the new data fill a critical gap in our understanding of the last termination.

  12. Effect of tax laws on mineral exploration in Canada

    USGS Publications Warehouse

    DeYoung, J.H., Jr.

    1977-01-01

    Changes since 1972 in Canadian federal and provincial tax laws have eliminated many of the prior tax incentives offered to the mining industry. These changes provide an opportunity to study the effect of tax laws on a country's mineral resource development by comparing trends in mineral exploration in various provinces with adjoining regions, and by comparing these results with firm behaviour that would be expected from microeconomic analysis. Mineral producers have sought higher, more stable returns, resulting in shifts of exploration into political regions with more favourable and less changeable tax policies. Future supplies of mineral raw materials from a political region are dependent on current exploration effort, which is in turn influenced by the region's tax laws. ?? 1977.

  13. Improvement in R off/ R on ratio and reset current via combining compliance current with multilayer structure in tantalum oxide-based RRAM

    NASA Astrophysics Data System (ADS)

    Chen, Xiaorong; Feng, Jie

    2015-07-01

    Improvements in the R off/ R on ratio and reset current are required prior to the practical application of RRAM. To achieve this improvement, tantalum oxide-based RRAM devices with multilayer structure (bi-layer and tri-layer) were fabricated and various compliance currents were adopted. The reset current of 40 A was observed; the R off/ R on ratio increased to more than 20 in the tri-layer structure device. Resistance changes in two types of devices under voltage pulses with different pulse width were also conducted. The tri-layer device exhibited lower reset voltage and higher R off/ R on ratio than the bi-layer device under voltage pulses. X-ray photoelectron spectroscopy demonstrated the formation of Ta2O5 via plasma oxidation, and there was an oxygen gradient in the multilayer devices. The results demonstrated that the tri-layer structure with oxygen gradient was an effective method for achieving better device performance. Additionally, it is implied that reasonable control of the proportion of TaO2 and Ta2O5 and compliance current can improve device performance.

  14. Structural characterization of dissolved organic matter: a review of current techniques for isolation and analysis.

    PubMed

    Minor, Elizabeth C; Swenson, Michael M; Mattson, Bruce M; Oyler, Alan R

    2014-09-20

    Natural dissolved organic matter (DOM) in aquatic systems plays many environmental roles: providing building blocks and energy for aquatic biota, acting as a sunscreen in surface water, and interacting with anthropogenic compounds to affect their ultimate fate in the environment. Such interactions are a function of DOM composition, which is difficult to ascertain due to its heterogeneity and the co-occurring matrix effects in most aquatic samples. This review focuses on current approaches to the chemical structural characterization of DOM, ranging from those applicable to bulk samples and in situ analyses (UV-visible spectrophotometry and fluorescence spectroscopy) through the concentration/isolation of DOM followed by the application of one or more analytical techniques, to the detailed separation and analysis of individual compounds or compound classes. Also provided is a brief overview of the main techniques used to characterize isolated DOM: mass spectrometry (MS), nuclear magnetic resonance mass spectrometry (NMR) and Fourier transform infrared spectroscopy (FTIR). PMID:24668418

  15. Vertical structure of wave-current turbulence within coral-reef colonies

    NASA Astrophysics Data System (ADS)

    Huang, Zhi-Cheng

    2015-04-01

    We present in situ measurements of waves, currents, and turbulence to study the vertical structure of turbulence within a channel that is surrounded by coral-reef colonies of a fringing reef in Hobihu, Nan-Wan Bay, southern Taiwan. Turbulence was measured using a dual velocimetry technique, and wave bias contamination in the turbulence is controlled using ogive curve testing of the turbulent shear stress (TSS). The observed turbulent dissipation rate is approximately 5 times greater than simultaneous observations over the nearby sandy bottom site, which indicates stronger mixing in the coral reef than on sandy bottoms. The low ratio of the TSS to the turbulent kinetic energy (TKE) and sweeping events indicate that energetic momentum is transported downward into the channel of the coral-reef canopies. The observed value of turbulent dissipation rate exceeds the shear production rate, which suggests that transport terms or other source terms might be important. Direct evaluation of the transport terms suggests that vertical turbulent transport and advection are significant mechanisms that diffuse and convect the TKE downward into the channel. The observed TSS can be described well by the Prandtl-von Kármán eddy viscosity model and a two-equation turbulent model. This study may contribute to other theoretical, observational, and numerical studies in pursuing more understanding and modeling for turbulent mixing of wave-current flows in coastal zones.

  16. Corrosion Assessment of Steel Bars Used in Reinforced Concrete Structures by Means of Eddy Current Testing

    PubMed Central

    de Alcantara, Naasson P.; da Silva, Felipe M.; Guimarães, Mateus T.; Pereira, Matheus D.

    2015-01-01

    This paper presents a theoretical and experimental study on the use of Eddy Current Testing (ECT) to evaluate corrosion processes in steel bars used in reinforced concrete structures. The paper presents the mathematical basis of the ECT sensor built by the authors; followed by a finite element analysis. The results obtained in the simulations are compared with those obtained in experimental tests performed by the authors. Effective resistances and inductances; voltage drops and phase angles of wound coil are calculated using both; simulated and experimental data; and demonstrate a strong correlation. The production of samples of corroded steel bars; by using an impressed current technique is also presented. The authors performed experimental tests in the laboratory using handmade sensors; and the corroded samples. In the tests four gauges; with five levels of loss-of-mass references for each one were used. The results are analyzed in the light of the loss-of-mass and show a strong linear behavior for the analyzed parameters. The conclusions emphasize the feasibility of the proposed technique and highlight opportunities for future works. PMID:26712754

  17. Mooring observations of the thermal structure, salinity, and currents in the SE Bering Sea basin

    NASA Astrophysics Data System (ADS)

    Cokelet, E. D.; Stabeno, P. J.

    1997-10-01

    Utilizing recently developed deep-sea mooring technology, we present the first interannual time series measurements of the ocean temperature, salinity, and velocity fields in the Bering Sea basin. These were made during spring and summer of 1992 and 1993 and late winter to summer of 1994, in 2195 m of water. Results show a weak background flow of ˜5 cm/s with semidiurnal tides superimposed. Anticyclonic (clockwise) eddies pass by sporadically, inducing currents up to ˜80 cm/s and depressing the isopycnals and isotherms up to ˜200 m. The thermal structure in the upper 400 m shows a deep temperature maximum from warm Alaskan Stream inflows and a minimum above due to winter cooling. A sea surface cooling event was observed in the late winter of 1994, with cold water penetrating to ˜120-m depth. Spring warming begins in late April to early May of each year, marked by the arrival of the 3.75°C isotherm. The local wind plays little role in forcing ocean currents at the site except at the inertial frequency.

  18. Analysis of pulsed eddy current data using regression models for steam generator tube support structure inspection

    NASA Astrophysics Data System (ADS)

    Buck, J. A.; Underhill, P. R.; Morelli, J.; Krause, T. W.

    2016-02-01

    Nuclear steam generators (SGs) are a critical component for ensuring safe and efficient operation of a reactor. Life management strategies are implemented in which SG tubes are regularly inspected by conventional eddy current testing (ECT) and ultrasonic testing (UT) technologies to size flaws, and safe operating life of SGs is predicted based on growth models. ECT, the more commonly used technique, due to the rapidity with which full SG tube wall inspection can be performed, is challenged when inspecting ferromagnetic support structure materials in the presence of magnetite sludge and multiple overlapping degradation modes. In this work, an emerging inspection method, pulsed eddy current (PEC), is being investigated to address some of these particular inspection conditions. Time-domain signals were collected by an 8 coil array PEC probe in which ferromagnetic drilled support hole diameter, depth of rectangular tube frets and 2D tube off-centering were varied. Data sets were analyzed with a modified principal components analysis (MPCA) to extract dominant signal features. Multiple linear regression models were applied to MPCA scores to size hole diameter as well as size rectangular outer diameter tube frets. Models were improved through exploratory factor analysis, which was applied to MPCA scores to refine selection for regression models inputs by removing nonessential information.

  19. Sub-ion scale intermittency and the development of filamentary current structures from the Hall effect

    NASA Astrophysics Data System (ADS)

    Chapman, S. C.; Kiyani, K. H.; Meyrand, R.; Sahraoui, F.; Osman, K.

    2014-12-01

    The distinct quantitative nature of the intermittency seen on fluid and kinetic scales in solar wind plasma turbulence is now well documented from an observational point of view. The classic high-order statistical signature rapidly transitions to a monoscaling signature as one crosses to sub-ion scales. How this scaling depends upon plasma conditions, and the underlying physical implications have yet to be fully explored. We present a study focusing on 28 intervals of solar wind magnetic field data from the Cluster spacecraft sampling a broad range of plasma parameters. We show how the scaling properties vary between these intervals and more importantly, if there are any correlations between the scaling exponents and the plasma parameter variations. We supplement this observational study with a computational investigation where we study spatial samples from an 1024^3 EMHD simulation -- a model for sub-ion scale magnetic field dynamics consisting solely of the Hall effect. From this, we show that the Hall-term can generate a topological change from current sheets at fluid scales to current filaments at sub-ion scales. We conjecture that this fundamental change in the coherent structures comprising the turbulence is also responsible for the change in the intermittency that we see from our observations; and which could also be responsible for dissipation at these scales.

  20. Enhancing pulsed eddy current for inspection of P-3 Orion lap-joint structures

    NASA Astrophysics Data System (ADS)

    Butt, D. M.; Underhill, P. R.; Krause, T. W.

    2016-02-01

    During flight, aircraft are subjected to cyclic loading. In the Lockheed P-3 Orion airframe, this cyclic loading can lead to development of fatigue cracks at steel fastener locations in the top and second layers of aluminum wing skin lap-joints. An inspection method that is capable of detecting these cracks, without fastener removal, is desirable as this can minimize aircraft downtime, while subsequently reducing the risk of collateral damage. The ability to detect second layer cracks has been demonstrated using a Pulsed Eddy Current (PEC) probe design that utilizes the ferrous fastener as a flux conduit. This allows for deeper penetration of flux into the lap-joint second layer and consequently, sensitivity to the presence of cracks. Differential pick-up coil pairs are used to sense the eddy current response due to the presence of a crack. The differential signal obtained from pick-up coils on opposing sides of the fastener is analyzed using a Modified Principal Components Analysis (MPCA). This is followed by a cluster analysis of the resulting MPCA scores to separate fastener locations with cracks from those without. Probe design features, data acquisition system parameters and signal post-processing can each have a strong impact on crack detection. Physical probe configurations and signal analysis processes, used to enhance the PEC system for detection of cracks in P-3 Orion lap-joint structures, are investigated and an enhanced probe design is identified.

  1. Corrosion Assessment of Steel Bars Used in Reinforced Concrete Structures by Means of Eddy Current Testing.

    PubMed

    de Alcantara, Naasson P; da Silva, Felipe M; Guimares, Mateus T; Pereira, Matheus D

    2015-01-01

    This paper presents a theoretical and experimental study on the use of Eddy Current Testing (ECT) to evaluate corrosion processes in steel bars used in reinforced concrete structures. The paper presents the mathematical basis of the ECT sensor built by the authors; followed by a finite element analysis. The results obtained in the simulations are compared with those obtained in experimental tests performed by the authors. Effective resistances and inductances; voltage drops and phase angles of wound coil are calculated using both; simulated and experimental data; and demonstrate a strong correlation. The production of samples of corroded steel bars; by using an impressed current technique is also presented. The authors performed experimental tests in the laboratory using handmade sensors; and the corroded samples. In the tests four gauges; with five levels of loss-of-mass references for each one were used. The results are analyzed in the light of the loss-of-mass and show a strong linear behavior for the analyzed parameters. The conclusions emphasize the feasibility of the proposed technique and highlight opportunities for future works. PMID:26712754

  2. Vertical structure, energetics, and dynamics of the Brazil Current System at 22S-28S

    NASA Astrophysics Data System (ADS)

    Rocha, Cesar B.; Silveira, Ilson C. A.; Castro, Belmiro M.; Lima, Jose Antonio M.

    2014-01-01

    We use four current meter moorings and quasi-synoptic hydrographic observations in conjunction with a one-dimensional quasi-geostrophic linear stability model to investigate downstream changes in the Brazil Current (BC) System between 22S and 28S. The data set depict the downstream thickening of the BC. Its vertical extension increases from 350 m at 22.7S to 850 m at 27.9S. Most of this deepening occurs between 25.5S and 27.9S and is linked to the bifurcation of the South Equatorial Current at intermediate depths (Santos bifurcation), which adds the Antarctic Intermediate Water flow to the BC. Geostrophic estimates suggest that the BC transport is increased by at least 4.3 Sv (70%) to the south of that bifurcation. Moreover, the Santos bifurcation is associated with a substantial increase in the barotropic component of the BC System. On average, the water column average kinetic energy (IKE) is 70% baroclinic to the north and 54% barotropic to the south of the bifurcation. Additionally, the BC shows conspicuous mesoscale activity off southeast Brazil. The water column average eddy kinetic energy accounts for 30-60% of the IKE. Instabilities of the mean flow may give rise to these mesoscale fluctuations. Indeed, the linear stability analysis suggests that the BC System is baroclinically unstable between 22S and 28S. In particular, the model predicts southwestward-propagating fastest growing waves (190 km) from 25.5S to 27.9S and quasi-standing most unstable modes (230 km) at 22.7S. These modes have vertical structures roughly consistent with the observed eddy field.

  3. Ancient Humans Influenced the Current Spatial Genetic Structure of Common Walnut Populations in Asia.

    PubMed

    Pollegioni, Paola; Woeste, Keith E; Chiocchini, Francesca; Del Lungo, Stefano; Olimpieri, Irene; Tortolano, Virginia; Clark, Jo; Hemery, Gabriel E; Mapelli, Sergio; Malvolti, Maria Emilia

    2015-01-01

    Common walnut (Juglans regia L) is an economically important species cultivated worldwide for its wood and nuts. It is generally accepted that J. regia survived and grew spontaneously in almost completely isolated stands in its Asian native range after the Last Glacial Maximum. Despite its natural geographic isolation, J. regia evolved over many centuries under the influence of human management and exploitation. We evaluated the hypothesis that the current distribution of natural genetic resources of common walnut in Asia is, at least in part, the product of ancient anthropogenic dispersal, human cultural interactions, and afforestation. Genetic analysis combined with ethno-linguistic and historical data indicated that ancient trade routes such as the Persian Royal Road and Silk Road enabled long-distance dispersal of J. regia from Iran and Trans-Caucasus to Central Asia, and from Western to Eastern China. Ancient commerce also disrupted the local spatial genetic structure of autochthonous walnut populations between Tashkent and Samarkand (Central-Eastern Uzbekistan), where the northern and central routes of the Northern Silk Road converged. A significant association between ancient language phyla and the genetic structure of walnut populations is reported even after adjustment for geographic distances that could have affected both walnut gene flow and human commerce over the centuries. Beyond the economic importance of common walnut, our study delineates an alternative approach for understanding how the genetic resources of long-lived perennial tree species may be affected by the interaction of geography and human history. PMID:26332919

  4. Current progress in Structure-Based Rational Drug Design marks a new mindset in drug discovery

    PubMed Central

    Lounnas, Valre; Ritschel, Tina; Kelder, Jan; McGuire, Ross; Bywater, Robert P.; Foloppe, Nicolas

    2013-01-01

    The past decade has witnessed a paradigm shift in preclinical drug discovery with structure-based drug design (SBDD) making a comeback while high-throughput screening (HTS) methods have continued to generate disappointing results. There is a deficit of information between identified hits and the many criteria that must be fulfilled in parallel to convert them into preclinical candidates that have a real chance to become a drug. This gap can be bridged by investigating the interactions between the ligands and their receptors. Accurate calculations of the free energy of binding are still elusive; however progresses were made with respect to how one may deal with the versatile role of water. A corpus of knowledge combining X-ray structures, bioinformatics and molecular modeling techniques now allows drug designers to routinely produce receptor homology models of increasing quality. These models serve as a basis to establish and validate efficient rationales used to tailor and/or screen virtual libraries with enhanced chances of obtaining hits. Many case reports of successful SBDD show how synergy can be gained from the combined use of several techniques. The role of SBDD with respect to two different classes of widely investigated pharmaceutical targets: (a) protein kinases (PK) and (b) G-protein coupled receptors (GPCR) is discussed. Throughout these examples prototypical situations covering the current possibilities and limitations of SBDD are presented. PMID:24688704

  5. Ancient Humans Influenced the Current Spatial Genetic Structure of Common Walnut Populations in Asia

    PubMed Central

    Pollegioni, Paola; Woeste, Keith E.; Chiocchini, Francesca; Del Lungo, Stefano; Olimpieri, Irene; Tortolano, Virginia; Clark, Jo; Hemery, Gabriel E.; Mapelli, Sergio; Malvolti, Maria Emilia

    2015-01-01

    Common walnut (Juglans regia L) is an economically important species cultivated worldwide for its wood and nuts. It is generally accepted that J. regia survived and grew spontaneously in almost completely isolated stands in its Asian native range after the Last Glacial Maximum. Despite its natural geographic isolation, J. regia evolved over many centuries under the influence of human management and exploitation. We evaluated the hypothesis that the current distribution of natural genetic resources of common walnut in Asia is, at least in part, the product of ancient anthropogenic dispersal, human cultural interactions, and afforestation. Genetic analysis combined with ethno-linguistic and historical data indicated that ancient trade routes such as the Persian Royal Road and Silk Road enabled long-distance dispersal of J. regia from Iran and Trans-Caucasus to Central Asia, and from Western to Eastern China. Ancient commerce also disrupted the local spatial genetic structure of autochthonous walnut populations between Tashkent and Samarkand (Central-Eastern Uzbekistan), where the northern and central routes of the Northern Silk Road converged. A significant association between ancient language phyla and the genetic structure of walnut populations is reported even after adjustment for geographic distances that could have affected both walnut gene flow and human commerce over the centuries. Beyond the economic importance of common walnut, our study delineates an alternative approach for understanding how the genetic resources of long-lived perennial tree species may be affected by the interaction of geography and human history. PMID:26332919

  6. Variability of the Heliospheric Current Sheet local structure at 1 AU. Observations from WIND and ACE

    NASA Astrophysics Data System (ADS)

    Arrazola Prez, D.; Blanco valos, J. J.; Rodrguez-Pacheco, J.

    2009-04-01

    The Heliospheric Current Sheet divides the Heliosphere in regions of opposite magnetic polarity. Its local magnetic structure is observed as a boundary through which the magnetic field inverts its direction toward or away from Sun. This boundary shows a wide range of local inclinations, which can reflect a local waviness, complex structures, oscillations or propagating waves. In this work, we study the local variability of the HCS at 1 AU inferred from magnetometer measurements on board of WIND and ACE spacecrafts. They were at different but close locations: ACE always stayed at L1 point and WIND was orbiting around Earth but out of the magnetosphere. When a HCS crossing is detected by both spacecrafts, the solar wind features are studied in its neighbourhood, its solar connection is determined and its local orientation is estimated using three methods, the Minimum Variance Analysis (MVA), the Coplanarity Variance Analysis (CVA) and the Hyperbolic Tangent Rotation method (HYTARO). After analyzing each HCS crossing for each individual spacecraft, results are compared in terms of the HCS local orientation, taking into account the solar wind conditions and the spacecraft locations. In this study data from several HCS crossings detected since 1998 have been used. The preliminary results and future goals are summarized in this work.

  7. Observations of synaptic structures: origins of the neuron doctrine and its current status

    PubMed Central

    Guillery, R.W

    2004-01-01

    The neuron doctrine represents nerve cells as polarized structures that contact each other at specialized (synaptic) junctions and form the developmental, functional, structural and trophic units of nervous systems. The doctrine provided a powerful analytical tool in the past, but is now seldom used in educating neuroscientists. Early observations of, and speculations about, sites of neuronal communication, which were made in the early 1860s, almost 30 years before the neuron doctrine was developed, are presented in relation to later accounts, particularly those made in support of, or opposition to, the neuron doctrine. These markedly differing accounts are considered in relation to limitations imposed by preparative and microscopical methods, and are discussed briefly as representing a post-Darwinian, reductionist view, on the one hand, opposed to a holistic view of mankind as a special part of creation, on the other. The widely misunderstood relationship of the neuron doctrine to the cell theory is discussed, as is the degree to which the neuron doctrine is still strictly applicable to an analysis of nervous systems. Current research represents a ‘post-neuronist’ era. The neuron doctrine provided a strong analytical approach in the past, but can no longer be seen as central to contemporary advances in neuroscience. PMID:16147523

  8. Recruitment collapse and population structure of the European eel shaped by local ocean current dynamics.

    PubMed

    Baltazar-Soares, Miguel; Biastoch, Arne; Harrod, Chris; Hanel, Reinhold; Marohn, Lasse; Prigge, Enno; Evans, Derek; Bodles, Kenneth; Behrens, Erik; Bning, Claus W; Eizaguirre, Christophe

    2014-01-01

    Worldwide, exploited marine fish stocks are under threat of collapse [1]. Although the drivers behind such collapses are diverse, it is becoming evident that failure to consider evolutionary processes in fisheries management can have drastic consequences on a species' long-term viability [2]. The European eel (Anguilla anguilla; Linnaeus, 1758) is no exception: not only does the steep decline in recruitment observed in the 1980s [3, 4] remain largely unexplained, the punctual detection of genetic structure also raises questions regarding the existence of a single panmictic population [5-7]. With its extended Transatlantic dispersal, pinpointing the role of ocean dynamics is crucial to understand both the population structure and the widespread decline of this species. Hence, we combined dispersal simulations using a half century of high-resolution ocean model data with population genetics tools. We show that regional atmospherically driven ocean current variations in the Sargasso Sea were the major driver of the onset of the sharp decline in eel recruitment in the beginning of the 1980s. The simulations combined with genotyping of natural coastal eel populations furthermore suggest that unexpected evidence of coastal genetic differentiation is consistent with cryptic female philopatric behavior within the Sargasso Sea. Such results demonstrate the key constraint of the variable oceanic environment on the European eel population. PMID:24374306

  9. Aleutian Basin of the Bering Sea: Thermohaline, oxygen, nutrient, and current structure in July 1993

    NASA Astrophysics Data System (ADS)

    Roden, Gunnar I.

    1995-07-01

    An overview is given of the surface-to-bottom thermohaline, oxygen, nutrient, and baroclinic flow structures in the Aleutian Basin of the Bering Sea and the adjacent North Pacific, based on high-resolution field measurements in July 1993. A basic four-layer vertical structure is observed in the upper 1500 m. The 30-m top layer is warm, low in salinity and nutrients, and high in oxygen. Beneath it a 100- to 150-m thick temperature minimum layer is found, believed to be a remnant of winter convection. This is followed by a 300-m thick warm layer in which the main halocline, oxycline, and nutricline are located. Below it lies a layer of minimum oxygens and maximum nitrates and phosphates, centered at a depth of 900 m in the Bering Sea but rising to 400 m south of the Aleutians. This basic structure is disrupted in the vicinity of Amchitka Pass due to strong tidal mixing. The deep and abyssal waters of the Aleutian Basin differ substantially from those at comparable depth in the adjacent Pacific by being warmer ( Δ = 0.1°C), less saline ( Δ = 0.01 ‰) less dense ( Δ = 0.01 kg/m3), poorer in oxygen ( Δ = 50 μmol/kg), and richer in silicates ( Δ = 80 μmol/kg), nitrates ( Δ = 1.0 μmol/kg), and phosphates ( Δ = 0.3 μmol/ kg). The highest silicate concentrations (>240 μmol/kg) occur at the foot of the Bering shelf. Unusual hydrographic conditions exist in an isolated tidal mixing basin in Amchitka Pass, where the bottom mixed layer is 600 m thick, 0.7°C warmer, 0.14‰ less saline, and 21 μmol/kg less oxygenated than at comparable depths outside. Baroclinic currents indicate strong, deep, jetlike flows on both sides of the Aleutian ridge, weak shallow eddies in the middle of the Aleutian Basin, and somehat enhanced flows near the Bering shelf edge. The Alaska Stream in July 1993 was 100 km wide, had a double core with a top speed of 0.54 m/s, and had a westward volume transport of 38 Sv, with 14 Sv below 1000 dbar. The north Aleutian current had a speed of 0.2 m/s and an eastward transport of 10 Sv, with 4 Sv below 1000 dbar. Off the Bering slope, both eastward and westward flows were observed, with volume transports near 7 Sv.

  10. Similarity of Skeletal Structures Observed in Laser-Produced Plasmas and High-Current Electric Discharges

    NASA Astrophysics Data System (ADS)

    Rantsev-Kartinov, V. A.; Kukushkin, A. B.

    2001-10-01

    The paper reports on the presence of skeletal structures in the filtered x-ray pinhole images of plasma corona produced in former experiments [1] on irradiating the foils by a pulsed laser beam. These structures are shown to be similar to tubular and cartwheel-like structures previously found [2] in the visible light images of the plasma in various fusion plasmas (Z-pinch, plasma focus, tokamak). Such topological identity allows to draw a parallel between laser-produced plasmas and electric breakdown stage of various high-current electric discharges. This allows, in turn, to extend to the case of laser-produced plasmas some points of the hypothesis [3] which suggested the probable necessity to go beyond the frame of classical electrodynamics in describing the long-range (macroscopic) correlations/bonds in a broad range of plasmas. REFERENCES [1] Bolshov L.A., et. al., Sov. Phys. JETP 65 (1987) 1160; Burdonskii I.N., et. al., Laser and Part. Beams, 6(2) (1988) 327. [2] Kukushkin A.B., Rantsev-Kartinov V.A., Proc. 27-th EPS PPCF (2000) p2-029 p2-028 p2-051. [3] Kukushkin A.B., Rantsev-Kartinov V.A., Fusion Energy 1998 (IAEA, Vienna, 1999, IAEA-CSP-1/P, Vol. 3) p.1131; Proc. 26-th EPS PPCF (1999) p2-087.

  11. On the nonequivalent barotropic structure of the Antarctic Circumpolar Current: An observational perspective

    NASA Astrophysics Data System (ADS)

    Phillips, H. E.; Bindoff, N. L.

    2014-08-01

    We examine the vertical structure of the horizontal flow and diagnose vertical velocities in the Antarctic Circumpolar Current (ACC) near the Kerguelen Plateau using EM-APEX profiling floats. Eight floats measured horizontal velocity, temperature, and salinity profiles to 1600 dbar, with a vertical spacing of 3-5 dbar four times per day over a period of approximately 3 months. Horizontal velocity profiles show a complex vertical structure with strong rotation of the velocity vector through the water column. The distribution of rotation angles from 1247 profiles is approximately Gaussian and rotations of either sign are equally likely. Forty percent of profiles with speed greater than 5 cm s-1 have a depth-integrated rotation of less than 15 degrees over 1300 dbar, while the other 60% demonstrate significantly stronger rotation. Consequently, most profiles do not conform to the equivalent barotropic model (deep flow parallel and proportional to the surface flow) used in simplified dynamical models and in Gravest Empirical Mode climatologies of the ACC. Nevertheless, since we find the mean rotation to be zero, an equivalent barotropic assumption is valid to first order. Vertical velocities inferred using conservation of mass and a gradient wind balance in natural coordinates have magnitudes on the order of 100 m/day. We find robust patterns of upwelling and downwelling phase-locked to meanders in the flow, as found in earlier studies. With the advent of high-resolution observations such as those presented here, and high-resolution models, we can advance to a more complete understanding of the rich variability in ACC structure that is neglected in the equivalent barotropic model.

  12. Tax-exempt bank loans still an option for providers.

    PubMed

    Ostlund, Grant; Cheney, John E

    2011-07-01

    In evaluating the potential for tax-exempt bank financing, healthcare organizations should carefully consider: Pricing. Loan structure. Security requirements (such as financial covenants and default remedies). PMID:21789946

  13. Tax-Exempt Leasing for Colleges and Universities.

    ERIC Educational Resources Information Center

    Eden, C. Gregory H.

    1987-01-01

    Tax-exempt leasing is examined and compared to other financing mechanisms, and its applicability and the variety of structuring options available to public colleges and universities as lessees are explored. (MSE)

  14. Temperature Dependence of Quantum Efficiency of InGaN/GaN Led Structures at High Current Density

    NASA Astrophysics Data System (ADS)

    Prudaev, I. A.; Kopyev, V. V.; Romanov, I. S.; Brudnyi, V. N.

    2015-09-01

    Temperature dependence of quantum efficiency of blue LED structures based on multiple InGaN/GaN quantum wells is studied at different forward currents. At high current densities, an increase in the quantum efficiency with increasing temperature is observed. Simulation of the dependences of the quantum efficiency of LED structures on the current showed that, if account is taken of the ballistic and hopping transport of charge carriers in the active region of the structure, the calculated and experimental dependences are in good agreement. A decrease in the thickness of the active region of the structure leads to a weakening of the temperature dependence of the quantum efficiency at high current density.

  15. Structural, optical and electrical characterization of nanostructured porous silicon: Effect of current density.

    PubMed

    Kulathuraan, K; Mohanraj, K; Natarajan, B

    2016-01-01

    In this work, an attempt has been made to fabricate porous silicon (PS) from p-type crystalline silicon (c-Si) wafers by using the electrochemical etching process at six different current densities (40, 60, 75, 100, 125 and 150mA/cm(2)) with constant time (30min). The influence of varying current density on morphological, structural, optical and electrical properties of PS samples were analyzed by using SEM, AFM, XRD, FT-IR, PL and electrical (I-V) techniques, respectively. Microstructural images clearly showed that the average pore diameter and thickness increase with increase current densities up to 100mA/cm(2) and decrease for 125mA/cm(2). It could be related to breaking of pore walls and exposing to the next layer of c-Si. Further increase the current density about 150mA/cm(2), the average pore diameter increase as in the case of first layer (40-100mA/cm(2)) of c-Si wafer. The result is reflected in PL emission band (at 708nm) and the intensity of the emission band shifted towards red region. The X-ray diffraction pattern confirm the formation of porous silicon as appeared as a broad peak at 2?=69.3 belongs to (400) reflection. The FTIR study supports the X-ray diffraction analysis that shows the vibrational bands of S-H2 and Si-O-Si at 2109cm(-1), 915cm(-1) and 615cm(-1) and 1107cm(-1), respectively. The I-V characteristic of PS exhibited rectifying behavior with different values of ideality factor (?) and barrier height (?b). It is concluded from the experimental results that the formed pores developed up to 100mA/cm(2) in the top layer of c-Si and the formed pores exposed to the next layer of c-Si when increase the high electrochemical etching process (above 100mA/cm(2)). PMID:26186397

  16. Structural, optical and electrical characterization of nanostructured porous silicon: Effect of current density

    NASA Astrophysics Data System (ADS)

    Kulathuraan, K.; Mohanraj, K.; Natarajan, B.

    2016-01-01

    In this work, an attempt has been made to fabricate porous silicon (PS) from p-type crystalline silicon (c-Si) wafers by using the electrochemical etching process at six different current densities (40, 60, 75, 100, 125 and 150 mA/cm2) with constant time (30 min). The influence of varying current density on morphological, structural, optical and electrical properties of PS samples were analyzed by using SEM, AFM, XRD, FT-IR, PL and electrical (I-V) techniques, respectively. Microstructural images clearly showed that the average pore diameter and thickness increase with increase current densities up to 100 mA/cm2 and decrease for 125 mA/cm2. It could be related to breaking of pore walls and exposing to the next layer of c-Si. Further increase the current density about 150 mA/cm2, the average pore diameter increase as in the case of first layer (40-100 mA/cm2) of c-Si wafer. The result is reflected in PL emission band (at 708 nm) and the intensity of the emission band shifted towards red region. The X-ray diffraction pattern confirm the formation of porous silicon as appeared as a broad peak at 2? = 69.3 belongs to (4 0 0) reflection. The FTIR study supports the X-ray diffraction analysis that shows the vibrational bands of S-H2 and Si-O-Si at 2109 cm-1, 915 cm-1 and 615 cm-1 and 1107 cm-1, respectively. The I-V characteristic of PS exhibited rectifying behavior with different values of ideality factor (?) and barrier height (?b). It is concluded from the experimental results that the formed pores developed up to 100 mA/cm2 in the top layer of c-Si and the formed pores exposed to the next layer of c-Si when increase the high electrochemical etching process (above 100 mA/cm2).

  17. Taxes on tobacco, alcohol and sugar sweetened beverages: Linkages and lessons learned.

    PubMed

    Blecher, Evan

    2015-07-01

    Increased consumption of sugar-sweetened beverages (SSBs) has been linked to increases in obesity in both high-income and low- and middle-income countries. Tobacco and alcohol taxes have proven to be effective tools to reduce tobacco and alcohol use. Many public health advocates propose using similar taxes to reduce consumption of SSBs. South Africa is a middle-income country that is considered a leader in the area of tobacco tax policy. A case study of tobacco and alcohol taxes is used to better understand optimal tax structures for SSBs. The case study tracks aggregate data over time on taxes, prices, consumption, tax revenues, and marketing expenditures at the brand level. Tobacco and alcohol taxes are shown to be effective in reducing the demand for tobacco. Additionally, taxes on the dose of alcohol rather than the volume of the beverage may incentivize producers to reduce the volume of alcohol in beverages through the supply side. While specific taxes based on the volume of beverages are likely to reduce the demand for SSBs, policy makers should also consider taxes on alcohol and SSBs that tax the dose of the alcohol and calories in order to create supply-side incentives for producers to lower alcohol and calorie levels in existing products or promote products with lower levels of alcohol and calories. PMID:26005761

  18. Thermal properties of the stationary current in mesoporous Pt/TiO2 structures in an oxyhydrogen atmosphere.

    PubMed

    Hashemian, M A; Palacios, E; Nedrygailov, I I; Diesing, D; Karpov, E G

    2013-12-11

    We report on the effect of temperature on the electric current induced in the mesoporous Pt/TiO2 structure by the room temperature surface chemical reaction of hydrogen and oxygen,13,14 which helps to unveil the physical origin of this current and the related electromotive force (chemi-EMF). We found that the temperature dependence of this reaction current has a clear multipeak structure, suggesting that at least two distinct processes contribute to the current generation. We suggest that the output current represents the interplay of both chemical and electrical processes, evidenced by the metastability of the room temperature reaction and by matching one of the current peaks with a water desorption peak for TiO2. PMID:24256205

  19. Corrosion protection of Arctic offshore structures: Final report. [Effects of temperature and salinity on required cathodic protection current

    SciTech Connect

    Sackinger, W.M.; Rogers, J.C.; Feyk, C.; Theuveny, B.

    1985-10-01

    Results are presented for a research program on corrosion prevention for Arctic offshore structures which are in contact with sea ice for a significant portion of the year. The electrical method most adaptable for structure protection involves the injection of impressed current from several remote anodes buried just beneath the sea floor. The electrical resistivity of annual sea ice as a function of temperature and salinity is presented. Details of the interface layers formed between sea ice and steel in the presence of current injection are shown. A computer program was developed to enable the calculation of protective current density into the structure, in the presence of ice rubble and ridges around the structure. The program and the results of an example calculation are given for a caisson- retained island structure. 81 refs., 103 figs., 3 tabs.

  20. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes 19.21 Tax. (a) A tax is imposed by 26...

  1. Rethinking the Affordable Care Act's "Cadillac tax": A More Equitable Way to Encourage "Chevy" Consumption.

    PubMed

    Nowak, Sarah; Eibner, Christine

    2015-12-01

    The Affordable Care Act's "Cadillac tax" will apply a 40 percent excise tax on total employer health insurance premiums in excess of $10,200 for single coverage and $27,500 for family coverage, starting in 2018. Employer spending on premiums is currently excluded from income and payroll taxes. Economists argue that this encourages overconsumption of health care, favors high-income workers, and reduces federal revenue. This issue brief suggests that the Cadillac tax is a "blunt instrument" for addressing these concerns because it will affect workers on a rolling timetable, does relatively little to address the regressive nature of the current exclusion, and may penalize firms and workers for cost variation that is outside their control. Replacing the current exclusion with tax credits for employer coverage that scale inversely with income might allow for regional adjustments in health care costs and eliminate aspects of the tax exclusion that favor high-income over low-income workers. PMID:26702468

  2. Study on the low leakage current of an MIS structure fabricated by ICP-CVD

    NASA Astrophysics Data System (ADS)

    Tsai, S.-Y.; Lu, Y.-M.; Hon, M.-H.

    2008-03-01

    As the dimensions of electric devices continue to shrink, it is becoming increasingly important to understand how to obtain good quality gate oxide film materials wilth higher carrier mobility, lower leakage current and greater reliability. All of them have become major concerns in the fabrication of thin film oxide transistors. A novel film deposition method called Inductively Coupled Plasma-Chemical Vapor Deposition (ICP-CVD) has received attraction in the semiconductor industry, because it can be capable of generating high density plasmas at extremely low temperature, resulting in less ion bombardment of the material surface. In this work, we present the results of crystallized silicon dioxide films deposited by inductively coupled plasma chemical vapor deposition technique at an extremely low temperature of 90C. The value of the refractive index of the crystallized ICP-CVD SiO2 film depends on the r.f. power of the ICP system, and approximates to be 1.46. This value is comparable to that of SiO2 films prepared by thermal oxidation. As the r.f. power of ICP applied more than 1250 Watts, still only the (111) diffraction peak is observed by XRD, which implies a very strong preferred orientation or single crystal structure. Too low or too high r.f. power both produces amorphous SiO2 films. From the I-V curve, the MIS device with a SiO2 dielectric film has a lower leakage current density of 6.810-8A/cm2 at 1V as the film prepared at 1750 watts. The highest breakdown field in this study is 15.8 MV/cm. From the FTIR analysis, it was found that more hydrogen atoms incorporate into films and form Si-OH bonds as the r.f. power increases. The existence of Si-OH bonds leads to a poor reliability of the MIS device.

  3. Internal structure of a contourite drift generated by the Antarctic Circumpolar Current

    NASA Astrophysics Data System (ADS)

    Koenitz, Dorit; White, Nicky; McCave, I. Nick; Hobbs, Richard

    2008-06-01

    We describe the internal structure and stratigraphy of a well-imaged contourite drift from the Southern Ocean. This drift, which we have named the South Falkland Slope Drift, lies on the northern flank of the Falkland Trough due south of the Falkland Islands. Drifts which occur directly in the path of the Antarctic Circumpolar Current (ACC), downstream of the Drake Passage gateway, are of considerable paleoceanographic significance since their detailed stratigraphic record will help to constrain the history of the ACC. We have reprocessed a grid of seismic reflection profiles generously provided by WesternGeco Ltd. in order to enhance imaging of the South Falkland Slope Drift and of drift deposits within the trough. The resultant high-quality images enable us to map the internal architecture of these drifts in unprecedented detail. By combining seismic stratigraphic mapping with measured sedimentation rates from nearby boreholes, we have inferred ages of the principal mappable horizons. With minor adjustments to sedimentation rates through time, we can show that these ages correspond to significant Southern Ocean events. We propose that the South Falkland Slope Drift initiated at 24.5-20.5 Ma, in accordance with some, but not all, published estimates of ACC establishment. A highly reflective horizon with an estimated age of 14.5 Ma corresponds to growth of the East Antarctic Ice Sheet, which led to a period of significant global cooling. A similarly bright reflective horizon with an estimated age of 9 Ma is thought to be related to a reorganization of bottom current flow which just predated establishment of grounded ice sheets on the Antarctic Peninsular shelf. Finally, a prominent early Pliocene unconformity at 4.5 Ma may be linked with the onset of major Northern Hemisphere glaciation or with Antarctic ice sheet expansion. We conclude that this well-imaged drift is an important, and largely continuous, stratigraphic record of ACC activity and suggest that it would be an excellent drilling target.

  4. Current-transport mechanism in Au/V-doped PVC+TCNQ/p-Si structures

    NASA Astrophysics Data System (ADS)

    Tecimer, H.; Vural, Ö.; Kaya, A.; Altındal, Ş.

    2015-03-01

    The forward and reverse bias current-voltage (I-V) characteristics of Au/V-doped polyvinyl chloride+Tetracyanoquino dimethane/porous silicon (PVC+TCNQ/p-Si) structures have been investigated in the temperature range of 160-340 K. The zero bias or apparent barrier height (BH) (Φap = ΦBo) and ideality factor (nap = n) were found strongly temperature dependent and the value of nap decreases, while the Φap increases with the increasing temperature. Also, the Φap versus T plot shows almost a straight line which has positive temperature coefficient and it is not in agreement with the negative temperature coefficient of ideal diode or forbidden bandgap of Si (αSi = -4.73×10-4eV/K). The high value of n cannot be explained only with respect to interfacial insulator layer and interface traps. In order to explain such behavior of Φap and nap with temperature, Φap Versus q/2kT plot was drawn and the mean value of (ΦBo) and standard deviation (σs) values found from the slope and intercept of this plot as 1.176 eV and 0.152 V, respectively. Thus, the modified (ln(Io/T2)-(qσs)2/2(kT)2 versus (q/kT) plot gives the ΦBo and effective Richardson constant A* as 1.115 eV and 31.94 Aṡ(cmṡK)-2, respectively. This value of A*( = 31.94 Aṡ(cmṡK)-2) is very close to the theoretical value of 32 Aṡ(cmṡK)-2 for p-Si. Therefore, the forward bias I-V-T characteristics confirmed that the current-transport mechanism (CTM) in Au/V-doped PVC+TCNQ/p-Si structures can be successfully explained in terms of the thermionic emission (TE) mechanism with a Gaussian distribution (GD) of BHs at around mean BH.

  5. CONDENSED MATTER: ELECTRONIC STRUCTURE, ELECTRICAL, MAGNETIC, AND OPTICAL PROPERTIES: Controllable Spin Polarization of Charge Current by Rashba Spin Orbital Coupling

    NASA Astrophysics Data System (ADS)

    Cui, Juan; Yang, Yong-Hong; Wang, Jun

    2009-11-01

    We report a theoretic study on modulating the spin polarization of charge current in a mesoscopic four-terminal device of cross structure by using the inverse spin hall effect. The scattering region of device is a two-dimensional electron gas (2DEG) with Rashba spin orbital interaction (RSOI), one of lead is ferromagnetic metal and other three leads are spin-degenerate normal metals. By using Landauer-Bttiker formalism, we found that when a longitudinal charge current flows through 2DEG scattering region from FM lead by external bias, the transverse current can be either a pure spin current or full-polarized charge current due to the combined effect of spin hall effect and its inverse process, and the polarization of this transverse current can be easily controlled by several device parameters such as the Fermi energy, ferromagnetic magnetization, and the RSOI constant. Our method may pave a new way to control the spin polarization of a charge current.

  6. Repetitive formation and decay of current sheets in magnetic loops: An origin of diverse magnetic structures

    SciTech Connect

    Kumar, Dinesh; Bhattacharyya, R.; Smolarkiewicz, P. K.

    2015-01-15

    In this work, evolution of an incompressible, thermally homogeneous, infinitely conducting, viscous magnetofluid is numerically explored as the fluid undergoes repeated events of magnetic reconnection. The initial magnetic field is constructed by a superposition of two linear force-free fields and has similar morphology as the magnetic loops observed in the solar corona. The results are presented for computations with three distinct sets of footpoint geometries. To onset reconnection, we rely on numerical model magnetic diffusivity, in the spirit of implicit large eddy simulation. It is generally expected that in a high Lundquist number fluid, repeated magnetic reconnections are ubiquitous and hence can lead to a host of magnetic structures with considerable observational importance. In particular, the simulations presented here illustrate formations of magnetic islands, rotating magnetic helices and rising flux ropesdepending on the initial footpoint geometry but through the common process of repeated magnetic reconnections. Further, we observe the development of extended current sheets in two case studies, where the footpoint reconnections generate favorable dynamics.

  7. Modeling the spatial structure of the high latitude magnetic perturbations and the related current systems

    NASA Astrophysics Data System (ADS)

    Valdivia, J. A.; Vassiliadis, D.; Klimas, A.; Sharma, A. S.

    1999-11-01

    Previous input-output analysis of the electrojet indices has been generalized to a spatio-temporal dynamical model of the high latitude magnetic perturbation (HLMP) by using the spatially dependent measurements that can be provided by a ground magnetometer array of latitudinal coverage. A technique that utilizes the daily rotation of the Earth as a longitudinal, or local time, sampling mechanism is used to construct a two-dimensional representation of the high latitude magnetic perturbations, both in magnetic latitude and local time, from the single latitudinal chain of magnetometers. Two-dimensional static, linear dynamical and nonlinear dynamical models for the evolution of the spatial structure of the HLMP are constructed by including a coupling to the solar wind as the energy input. The nonlinear spatial model of the HLMP produces better predictions than the linear one, reducing the average error from 65 to 50 nT for the Hx component. This can be taken as an indication that during intense activity, the HLMP and related current system evolves in a nonlinear fashion.

  8. Influence of the surface drag coefficient (young waves) on the current structure of the Berre lagoon

    NASA Astrophysics Data System (ADS)

    Alekseenko, Elena; Roux, Bernard; Kharif, Christian; Sukhinov, Alexander; Kotarba, Richard; Fougere, Dominique; Chen, Paul Gang

    2013-04-01

    Due to the shallowness, currents and hydrodynamics of Berre lagoon (South of France) are closely conditioned by the bottom topography, and wind affects the entire water column, as for many other Mediterranean lagoons (Perez-Ruzafa, 2011). Wind stress, which is caused by moving atmospheric disturbance, is known to have a major influence in lagoon water circulation. According to the numerical simulation for the main directions of the wind: N-NW, S-SE and W (wind speed of 80 km/h) it is observed that the current is maximal alongshore in the wind direction; the bottom nearshore current being larger in shallower area. This fact is coherent with fundamental principle of wind-driven flows in closed or partially closed basins which states that in shallow water the dominant force balance is between surface wind stress and bottom friction, yielding a current in the direction of the wind (Mathieu et al, 2002, Hunter and Hearn, 1987; Hearn and Hunter,1990). A uniform wind stress applied at the surface of a basin of variable depth sets up a circulation pattern characterized by relatively strong barotropic coastal currents in the direction of the wind, with return flow occurring over the deeper regions (Csanady, 1967; Csanady, 1971). One of the key parameters characterizing the wind stress formulation is a surface drag coefficient (Cds). Thus, an effect of a surface drag coefficient, in the range 0.0016 - 0.0032, will be analyzed in this work. The value of surface drag coefficient Cds = 0.0016 used in our previous studies (Alekseenko et al., 2012), would correspond to mature waves (open sea). But, in the case of semi-closed lagoonal ecosystem, it would be more appropriate to consider "young waves" mechanism. A dependency of this coefficient in terms of the wind speed is given by Young (1999) in both cases of mature waves and young waves. For "young waves" generated at a wind speed of 80 km/h, Cds = 0.0032. So, the influence of Cds on the vertical profile of the velocity in the water column is analyzed in the range 0.0016 - 0.0032. For the three main wind directions considered in this work, for a wind speed of 80 km/h, the complex current structure of the Berre lagoon is analysed. In the nearshore zones, strong alongshore downwind currents are generated, reaching values of the order of 1m/s (up to 1.5 m/s) at the free surface, and 0.5 - 0.6 m/s at the bottom. References Alekseenko E., B. Roux, A. Sukhinov, R. Kotarba, D. Fougere. Coastal hydrodynamics in a windy lagoon; submitted to Computers and Fluids, oct. 2012 Csanady G. T.: Large-scale motion in the Great Lakes, Journal of Geophysical Research, 72(16), 4151-4161, 1967. Csanady G. T. : Baroclinic boundary currents and long edge-waves in basins with sloping shores. J. Physical Oceanography 1(2):92-104, 1971. Hunter, J.R. and Hearn, C.J.: Lateral and vertical variations in the wind-driven circulations in long, shallow lakes, Journal of Geophysical Research, 92 (C12), 1987. Hearn, C.J. and Hunter, J.R.: A note on the equivalence of some two- and three-dimensional models of wind-driven barotropic flow in shallow seas, Applied Mathematical Modelling, 14, 553-556, 1990. Mathieu P.P., Deleersnijder E., Cushman-Roisin B., Beckers J.M. and Bolding K.: The role of topography in small well-mixed bays, with application to the lagoon of Mururoa. Continental Shelf research, 22(9), 1379-1395, 2002. A. Pérez-Ruzafa, C. Marcos, I.M. Pérez-Ruzafa (2011). Mediterranean coastal lagoons in an ecosystem and aquatic resources management context//Physics and Chemistry of the Earth, Parts A/B/C, Volume 36, Issues 5-6, 2011, Pages 160-166 Young I.R., Wind generated ocean waves. Ocean Engineering Series Editors. Elsevier, 1999, ISBN: 0-08-043317-0.

  9. Structure of current sheets in magnetic holes at 1 AU. [regions of low magnetic field intensity in the solar wind

    NASA Technical Reports Server (NTRS)

    Fitzenreiter, R. J.; Burlaga, L. F.

    1978-01-01

    Current density profiles in several types of interplanetary magnetic holes were calculated assuming that the currents flow in planar sheets and that the magnetic field varies only in the direction normal to the sheet. The planarity was verified in four holes which were observed by two suitably spaced spacecraft. The structure of the current sheets ranges from very simple in some holes to very complex in others. The observed structures are found to be qualitatively consistent with models based on self-consistent solutions of Vlasov's equation and Maxwell's equations. Examples of complex, irregular magnetic holes are also presented, and they are shown to contain multiple, current sheets in which currents flow parallel to one another.

  10. A Flat Rate Tax on Income--A Fair Tax.

    ERIC Educational Resources Information Center

    Crane, Philip M.

    1984-01-01

    A proportional tax on all individuals at one low flat rate would provide a return to the basic principles of equity, efficiency, and simplicity upon which our income tax system was founded. The time has come when the law that governs income taxes must be reshaped. (RM)

  11. Cigarette taxes. The straw to break the camel's back.

    PubMed Central

    Grossman, M; Chaloupka, F J

    1997-01-01

    Teenage cigarette smoking is sensitive to the price of cigarettes. The most recent research suggests that a 10% increase in price would reduce the number of teenagers who smoke by 7%. If the proposed 43-cent hike in the Federal excise tax rate on cigarettes contained in the Hatch-Kennedy Bill were enacted, the number of teenage smokers would fall by approximately 16%. This translates into more than 2.6 million fewer smokers and more than 850,000 fewer smoking-related premature deaths in the current cohort of 0 to 17-year-olds. Adjusted for inflation, the current 24-cent-a-pack tax costs the buyer about half of the original cigarette tax of 8 cents imposed in 1951. A substantial tax hike would curb youth smoking; this strategy should move to the forefront of the antismoking campaign. Images p290-a p293-a p294-a PMID:9258294

  12. CONDENSED MATTER: ELECTRONIC STRUCTURE, ELECTRICAL, MAGNETIC, AND OPTICAL PROPERTIES: The effects of current-path patterns on magnetotransport in spatially-confined structures by Monte Carlo simulation

    NASA Astrophysics Data System (ADS)

    Wu, Jian-Chun; Sun, Hua; Li, Zhen-Ya

    2009-11-01

    Simulations are performed on clusters of finite size to study the effects of size and current-path structure on magnetotransport in spatially-confined samples. Magnetotransport networks are established and calculated based on fractal structures including Koch curves and percolation backbones extracted from regular lattices. The structure pattern of clusters is shown to play an important role in the magnetotransport behaviours by affecting the magnetoresistance fluctuations due to spin disorder in the systems of small size, which suggests the possibility of controlling the magnetotransport by the design of current-path configurations.

  13. Space Technology 5 Multi-point Observations of Field-aligned Currents: Temporal Variability of Meso-Scale Structures

    NASA Technical Reports Server (NTRS)

    Le, Guan; Wang, Yongli; Slavin, James A.; Strangeway, Robert J.

    2007-01-01

    Space Technology 5 (ST5) is a three micro-satellite constellation deployed into a 300 x 4500 km, dawn-dusk, sun-synchronous polar orbit from March 22 to June 21, 2006, for technology validations. In this paper, we present a study of the temporal variability of field-aligned currents using multi-point magnetic field measurements from ST5. The data demonstrate that meso-scale current structures are commonly embedded within large-scale field-aligned current sheets. The meso-scale current structures are very dynamic with highly variable current density and/or polarity in time scales of - 10 min. They exhibit large temporal variations during both quiet and disturbed times in such time scales. On the other hand, the data also shown that the time scales for the currents to be relatively stable are approx. 1 min for meso-scale currents and approx. 10 min for large scale current sheets. These temporal features are obviously associated with dynamic variations of their particle carriers (mainly electrons) as they respond to the variations of the parallel electric field in auroral acceleration region. The characteristic time scales for the temporal variability of meso-scale field-aligned currents are found to be consistent with those of auroral parallel electric field.

  14. Magnetic structure of current sheets in magnetic fields with a singular X line

    SciTech Connect

    Bogdanov, S. Yu.; Bugrov, S. G.; Gritsyna, V. P.; Zverev, O. V.; Karpov, G. V.; Markov, V. S.; Repin, D. V.; Frank, A. G.

    2007-06-15

    Direct measurements of magnetic fields in a plasma show that current sheets can form in magnetic configurations with an X line in the presence of a longitudinal magnetic field. It is found that, in a plane perpendicular to the X line and to the direction of the main current, the current sheet has two very different dimensions. The tangential and normal components of the magnetic field and current density in the sheet are determined. The influence of the initial conditions (such as the strength of the longitudinal magnetic field, the gradient of the transverse field, and the plasma ion mass) on the current sheet parameters is investigated.

  15. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

    Florida voters' overwhelming approval last week of a constitutional amendment slashing their property taxes--and potentially costing schools millions of dollars in funding--illustrates the vexing trade-offs policymakers nationwide face in trying to reduce one of the most unpopular of all taxes. While lower tax bills may make homeowners happy, they

  16. Analyzing the interaction between state tax incentives and the federal production tax credit for wind power

    SciTech Connect

    Wiser, Ryan; Bolinger, Mark; Gagliano, Troy

    2002-09-01

    This study analyzes the potential impact of state tax incentives on the federal production tax credit (PTC) for large-scale wind power projects. While the federal PTC provides critical support to wind plants in the U.S., its so-called ''double-dipping'' provisions may also diminish the value of - or make ineffectual - certain types of state wind power incentives. In particular, if structured the wrong way, state assistance programs will undercut the value of the federal PTC to wind plant owners. It is therefore critical to determine which state incentives reduce the federal PTC, and the magnitude of this reduction. Such knowledge will help states determine which wind power incentives can be the most effective. This research concludes that certain kinds of state tax incentives are at risk of reducing the value of the federal PTC, but that federal tax law and IRS rulings are not sufficiently clear to specify exactly what kinds of incentives trigger this offset. State investment tax credits seem most likely to reduce federal PTC payments; the impact of state production tax credits as well as state property and sales tax incentives is more uncertain. Further IRS rulings will be necessary to gain clarity on these issues. State policymakers can seek such guidance from the IRS. While the IRS may not issue a definitive ''revenue ruling'' on requests from state policymakers, the IRS has in the past been willing to provide general information letters that can provide non-binding clarification on these matters. Private wind power developers, meanwhile, may seek guidance through ''private letter'' rulings.

  17. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  18. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to

  19. Hybrid modeling of the formation and structure of thin current sheets in the magnetotail

    SciTech Connect

    Hesse, M.; Winske, D.; Birn, J.

    1996-07-01

    Hybrid simulations are used to investigate the formation of a thin current sheet inside the plasma sheet of a magnetotail-like configuration. The initial equilibrium is subjected to a driving electric field qualitatively similar to what would be expected from solar wind driving. As a result, we find the formation of a raw current sheet, with a thickness of approximately the ion inertial length. The current density inside the current sheet region is supplied largely by the electrons. Ion acceleration in the cross-tail direction is absent due since the driving electric field fails to penetrate into the equatorial region.

  20. A Statistical Study of the Global Structure of the Ring Current

    NASA Technical Reports Server (NTRS)

    Jorgensen, A. M.; Spence, H. E.; Hughes, W. J.; Singer, H. J.

    1997-01-01

    In this paper we derive the average configuration of the ring current as a function of the state of the magnetosphere as indicated by the Dst index. We sort magnetic field data from the Combined Release and Radiation Effects Satellite (CRRES) by spatial location and by the Dst index in order to produce magnetic field maps. From these maps we calculate local current systems by taking the curl of the magnetic field. NN7e find both the westward (outer) and the eastward (inner) components of the ring current. We find that the ring current intensity varies linearly with D.St as expected, and that the ring current is asymmetric for all Dst values. The azimuthal peak of the ring current is located in the afternoon sector for quiet conditions, and near midnight for disturbed conditions. The ring current also moves closer to the Earth during disturbed conditions. We are able to recreate the Dst index by integrating the magnetic perturbations caused by the ring current. We find that we needed to apply a 20 nT offset to Dst, and assume a perfectly conducting Earth to obtain an optimal agreement between the computed and the observed Dst. We interpret the 20 nT offset as the magnetic field generated by the quiet time ring current used as baseline in computing Dst.

  1. Structural Changes in the Surface Layer of Carbon Steels Under Friction and Current Loading in Air and in Liquid Media

    NASA Astrophysics Data System (ADS)

    Fadin, V. V.; Aleutdinova, M. I.; K?lubaev, ?. V.

    2015-01-01

    The current dependence of the electrical conductivity and wear intensity of a sliding electrical contact in air, glycerin, or electrolyte under electrolysis conditions at a contact current density of 100 A/rm2 is presented. The structural characteristics of the steel surface layer are shown to change due to the formation of the ?-iron and ferric carbide phases. Low phase content is found to cause higher wear intensity of the sliding contact.

  2. Hysteresis of tunnel current in w-GaN/AlGaN(0001) double-barrier structures

    SciTech Connect

    Razzhuvalov, A. N. Grinyaev, S. N.

    2008-05-15

    On the basis of a self-consistent solution of the Schroedinger and Poisson equations, the features of the tunnel-current hysteresis in w-GaN/AlGaN(0001) double-barrier structures are investigated. It is shown that the hysteresis loop depends on the mutual orientation of external and internal fields in the well and is wider at the voltage polarity when these fields compensate each other. Within the framework of the single-resonance approximation, a tunnel-current model in the double-barrier structure is developed, and the relation between the hysteresis-loop parameters and resonant states is found. It is established that the hysteresis loop can be relatively wide ({approx}4 V) even in geometrically symmetric structures with the participation of two resonances. In asymmetrical structures, the change in the growth-surface type results in enhancement or suppression of the hysteresis loop depending on the alternation of nonequivalent barriers.

  3. Effect of pulsed current on structure of Al-Mg-Si aluminum-based alloy during cold deformation

    NASA Astrophysics Data System (ADS)

    Brodova, I. G.; Shirinkina, I. G.; Astaf'ev, V. V.; Yablonskikh, T. I.; Potapova, A. A.; Stolyarov, V. V.

    2013-11-01

    The effect of the current density on the formation of the structure of the AD33 Al-Mg-Si alloy during deformation by rolling is studied. It is shown that, at a current density of 30 A/mm2, the electroplastic deformation by rolling (EPDR) of the AD33 alloy increases its ultimate strength. A decrease in the deformability of the material with increasing current density to 100 A/mm2 and higher is related to the melting of fusible eutectic, which leads to the appearance of microcracks at the grain and subgrain boundaries.

  4. Formation Model of Cathode Surface Structure in Contact with Plasma Flows of High-current Low-inductance Vacuum Spark

    NASA Astrophysics Data System (ADS)

    Sarantsev, S. A.

    This paper presents a model describing formation of a submicron surface structure on electrodes of high-current low-inductance vacuum spark. The model is based on the development of the Kelvin-Helmholtz instability, which occurs at the boundary of tangential discontinuity between plasma and melt. This model has been used to determine the most probable lengths of instability waves, the rate of which conforms to the available sizes of structural elements on electrodes surface.

  5. Ionic current devices-Recent progress in the merging of electronic, microfluidic, and biomimetic structures.

    PubMed

    Koo, Hyung-Jun; Velev, Orlin D

    2013-01-01

    We review the recent progress in the emerging area of devices and circuits operating on the basis of ionic currents. These devices operate at the intersection of electrochemistry, electronics, and microfluidics, and their potential applications are inspired by essential biological processes such as neural transmission. Ionic current rectification has been demonstrated in diode-like devices containing electrolyte solutions, hydrogel, or hydrated nanofilms. More complex functions have been realized in ionic current based transistors, solar cells, and switching memory devices. Microfluidic channels and networks-an intrinsic component of the ionic devices-could play the role of wires and circuits in conventional electronics. PMID:24404020

  6. Ionic current devicesRecent progress in the merging of electronic, microfluidic, and biomimetic structures

    PubMed Central

    Koo, Hyung-Jun; Velev, Orlin D.

    2013-01-01

    We review the recent progress in the emerging area of devices and circuits operating on the basis of ionic currents. These devices operate at the intersection of electrochemistry, electronics, and microfluidics, and their potential applications are inspired by essential biological processes such as neural transmission. Ionic current rectification has been demonstrated in diode-like devices containing electrolyte solutions, hydrogel, or hydrated nanofilms. More complex functions have been realized in ionic current based transistors, solar cells, and switching memory devices. Microfluidic channels and networksan intrinsic component of the ionic devicescould play the role of wires and circuits in conventional electronics. PMID:24404020

  7. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax return-tax not computed by taxpayer... Records 301.6014-1 Income tax returntax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see ...

  8. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer... Records 301.6014-1 Income tax returntax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see ...

  9. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax return-tax not computed by taxpayer... Records 301.6014-1 Income tax returntax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see ...

  10. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax return-tax not computed by taxpayer... Records 301.6014-1 Income tax returntax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see ...

  11. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer... Records 301.6014-1 Income tax returntax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see ...

  12. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  13. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  14. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  15. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes 601.401 Employment taxes. (a) General(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  16. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  17. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  18. A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

    Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans

  19. Structure and evolution of the current sheet by multi-spacecraft observations

    SciTech Connect

    Zhou, X.Y.; Russell, C.T.; Gosling, J.

    1997-12-31

    On April 22, 1979, from 0840 to 1018 UT, ISEE 1, ISEE 2 and IMP 8 were all in or near the magnetotail current sheet at 17 Re, 16 Re and 35 Re respectively while ISEE 3 monitored the solar wind 206 Re upstream of the Earth. A global perspective of the four spacecraft observations and of the ground magnetic records is presented in this paper. The hyperbolic tangent current sheet model of Harris has been used to calculate the current sheet thickness and to analyze the plasma distribution in the vertical direction. It is found that during this event the current sheet thickness varied from 2.5 Re to 1.5 Re for northward IMF but thinned abruptly to 0.5 Re when the IMF turned southward.

  20. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

    This annual guide to income tax for parents of children with disabilities covers organizing records; avoiding audits; deducting medical expenses; and considering the impact of recent changes in medical expenses, Social Security numbers for children, child care, earned income credit, and deduction for dependents. (DB)

  1. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

    Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is

  2. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  3. The kinematic and hydrographic structure of the Gulf of Maine Coastal Current

    USGS Publications Warehouse

    Pettigrew, N.R.; Churchill, J.H.; Janzen, C.D.; Mangum, L.J.; Signell, R.P.; Thomas, A.C.; Townsend, D.W.; Wallinga, J.P.; Xue, H.

    2005-01-01

    The Gulf of Maine Coastal Current (GMCC), which extends from southern Nova Scotia to Cape Cod Massachusetts, was investigated from 1998 to 2001 by means of extensive hydrographic surveys, current meter moorings, tracked drifters, and satellite-derived thermal imagery. The study focused on two principal branches of the GMCC, the Eastern Maine Coastal Current (EMCC) that extends along the eastern coast of Maine to Penobscot Bay, and the Western Maine Coastal Current (WMCC) that extends westward from Penobscot Bay to Massachusetts Bay. Results confirm that GMCC is primarily a pressure gradient-driven system with both principal branches increasing their transport in the spring and summer due to fresh-water inflows, and flowing southwestward against the mean wind forcing during this period. In the spring and summer the subtidal surface currents in the EMCC range from 0.15 to 0.30 ms-1 while subtidal WMCC currents range from 0.05 to 0.15 ms-1. The reduction of southwestward transport near Penobscot Bay is accomplished via an offshore veering of a variable portion of the EMCC, some of which recirculates cyclonically within the eastern Gulf of Maine. The degree of summer offshore veering, versus leakage into the WMCC, varied strongly over the three study years, from nearly complete disruption in 1998 to nearly continuous through-flow in 2000. Observations show strong seasonal and interannual variability in both the strength of the GMCC and the degree of connectivity of its principal branches. ?? 2005 Elsevier Ltd. All rights reserved.

  4. A study of severance taxes on crude oil and natural gas: The irreversibility of taxation

    NASA Astrophysics Data System (ADS)

    Brandly, Mark L.

    This dissertation examines the institution of severance taxes. An explanation of the property rights allocations in the petroleum industry provides the foundation for discussing the incentive structure of the industry. This explanation concludes that the severance tax burden on the supply side of the industry is born by oil producers and royalty owners. A history of national and state severance taxes in the United States is provided. The literature on the justifications for severance taxes and the economic studies that are relevant to the issue of the tax effect on oil output is reviewed. This review shows that an important implication of severance taxes, the fact that the output effect of such taxes is at least partially irreversible, has been overlooked. A mathematical model is constructed that demonstrates the relationships between output, the sellers' price, the buyers' price, excess burden, the consumers' tax burden, the producers' tax burden, and the price elasticities of supply and demand. It is then demonstrated that the appropriate framework for analyzing severance taxes includes an upward sloping supply curve and a completely elastic demand curve. Another mathematical model shows the effect that a severance tax has on the output decision given different income tax situations. A review of the industry procedures for abandoning wells is followed by a theoretical argument that severance taxes are irreversible to some degree. When a well is abandoned, due to a severance tax, the well is plugged with cement. The costs of reentering such a well are large relative to the potential profits to be derived from such a decision. Eliminating the severance tax does not provide the incentive needed to reenter and produce an abandoned well. An empirical examination of the Kansas severance tax imposed in 1983 compares the present value of an abandoned well with the costs of reentering such a well. This comparison leads to the conclusion that, generally, a well that was abandoned due to this tax would not be reentered if the tax were lifted. Therefore, the tax is highly irreversible.

  5. Effect of tax and production incentives on wind projects

    SciTech Connect

    Ing, E.T.C.

    1995-12-31

    Only the most cost-efficient wind developers can hope to prevail in today`s competitive environment. The economics of each project must therefore be carefully analyzed to determine the development`s price accurately and to set power rates competitively. The conference planners asked me to discuss the status and impact of the production tax credits. I have taken some liberty to widen the discussion to include the depreciation as well as the tax credit effect on wind project, because depreciation tax savings are a significant factor. I have also broadened my discussion to cover the U.S. Department of Energy`s production incentive payment program which Congress intended as the counterpart of the tax credit for tax-exempt municipal utilities. First, for the tax incentives, and, second, for the USDOE production incentive program, this paper will: (1) Outline the statutory provisions; (2) explain their financial impact; and (3) describe the chief issues. Lastly, this paper will discuss the administrative ruling procedure for advance clearance. I should stress at the outset that these incentives cannot make an uneconomic transaction economical. A wind project must be able to stand on its own financially. The tax incentives are subject to the passive loss limitations; this means that a windfarm investment cannot be used as a tax shelter to offset other types of income. The partnership anti-abuse rules also apply to abusive structures. Congress, nevertheless, designed the tax incentives to give wind-generated electricity an enhanced rate of return so as to better compete with conventionally generated electricity.

  6. Preparation of biosilica structures from frustules of diatoms and their applications: current state and perspectives.

    PubMed

    Wang, Yu; Cai, Jun; Jiang, Yonggang; Jiang, Xinggang; Zhang, Deyuan

    2013-01-01

    Frustules, the silica shells of diatoms, have unique porous architectures with good mechanical strength. In recent years, biologists have learned more about the mechanism of biosilica shells formation; meanwhile, physicists have revealed their optical and microfluidic properties, and chemists have identified ways to modify them into various materials while maintaining their hierarchical structures. These efforts have provided more opportunities to use biosilica structures in microsystems and other commercial products. This review focuses on the preparation of biosilica structures and their applications, especially in the development of microdevices. We discuss existing methods of extracting biosilica from diatomite and diatoms, introduce methods of separating biosilica structures by shape and sizes, and summarize recent studies on diatom-based devices used for biosensing, drug delivery, and energy applications. In addition, we introduce some new findings on diatoms, such as the elastic deformable characteristics of biosilica structures, and offer perspectives on planting diatom biosilica in microsystems. PMID:23179621

  7. A magnetic-piezoelectric smart material-structure utilizing magnetic force interaction to optimize the sensitivity of current sensing

    NASA Astrophysics Data System (ADS)

    Yeh, Po-Chen; Chung, Tien-Kan; Lai, Chen-Hung; Wang, Chieh-Min

    2016-01-01

    This paper presents a magnetic-piezoelectric smart material-structure using a novel magnetic-force-interaction approach to optimize the sensitivity of conventional piezoelectric current sensing technologies. The smart material-structure comprises a CuBe-alloy cantilever beam, a piezoelectric PZT sheet clamped to the fixed end of the beam, and an NdFeB permanent magnet mounted on the free end of the beam. When the smart material-structure is placed close to an AC conductor, the magnet on the beam of the smart structure experiences an alternating magnetic attractive and repulsive force produced by the conductor. Thus, the beam vibrates and subsequently generates a strain in the PZT sheet. The strain produces a voltage output because of the piezoelectric effect. The magnetic force interaction is specifically enhanced through the optimization approach (i.e., achieved by using SQUID and machining method to reorient the magnetization to different directions to maximize the magnetic force interaction). After optimizing, the beam's vibration amplitude is significantly enlarged and, consequently, the voltage output is substantially increased. The experimental results indicated that the smart material-structure optimized by the proposed approach produced a voltage output of 4.01 Vrms with a sensitivity of 501 m Vrms/A when it was placed close to a conductor with a current of 8 A at 60 Hz. The optimized voltage output and sensitivity of the proposed smart structure were approximately 316 % higher than those (1.27 Vrms with 159 m Vrms/A) of representative piezoelectric-based current sensing technologies presented in other studies. These improvements can significantly enable the development of more self-powered wireless current sensing applications in the future.

  8. HTLV Tax gene expression in patients with lymphoproliferative disorders.

    PubMed Central

    Cardoso, E A; Miranda, N; Gameiro, P; Frade, M J; Figueiredo, M; Parreira, A

    1996-01-01

    AIMS: To study the expression of the human T lymphotropic virus (HTLV) Tax gene in peripheral blood mononuclear cells. METHODS: Blood was collected from 72 patients with lymphoproliferative disorders. Serum from all patients was assayed for antibodies directed against HTLV-I structural proteins by ELISA and western blotting. RNA was purified from fresh blood cells and amplified by reverse transcription polymerase chain reaction (RT-PCR). After Southern blotting, the PCR products were hybridised with a 32P end-labelled probe specific for the Tax gene. RESULTS: All samples were seronegative. A specific band for the Tax gene was found in five samples. Each of the patients positive for Tax gene expression had a different type of lymphoproliferative disorder. CONCLUSIONS: Infection by HTLV-I cannot be assessed solely by immunological assays, particularly when only disrupted virions are used. Sensitive molecular biology assays are essential for detecting viral gene expression in fresh blood cells. Images PMID:8944616

  9. Response of Saturn's Current Sheet Structure to Changes in the Solar Wind Dynamic Pressure and IMF

    NASA Astrophysics Data System (ADS)

    Hansen, K. C.; Jia, X.; Gombosi, T. I.

    2010-12-01

    Using our global MHD model of Saturns magnetosphere, we investigate the location, shape and motion of Saturns current sheet under a variety of situations. Our global MHD model self consistently treats the entire magnetosphere and includes magnetospheric plasma sources from a major disk-like source from Enceladus and the rings and a secondary toroidal plasma source from Titan. The model produces solutions which are not constrained to be symmetric therefore the results are quite useful in trying to extend previous models that have been generated using Cassini data. Because we can carefully control the inputs to our MHD model, we do not have to worry about separating variations due to local time, varying upstream conditions, spacecraft motion or changes in the mass loading rate that often make interpreting the data complicated. We will present results for both steady state, as well as time varying solar wind conditions. Simulations with constant solar wind conditions allow us to study the effect that upsteam dynamic pressure has on both the shape and size of the current sheet. In addition, we will present results from simulations that include sudden changes in the solar wind dynamics pressure as well as the IMF direction. These simulations will allow us to study the current sheet response and to look for features such as current sheet flapping. Our previous studies have shown that the current sheet in our model does in fact reproduce the bowl-like behavior expect at most local times. However, at dusk, the current sheet is often quite warped. We will examine the cause of this warping and under what conditions it occurs.

  10. 27 CFR 19.240 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pay tax on distilled spirits tax by EFT. Payments must be made by EFT in the current calendar year if.... When the proprietor makes payments by EFT, the proprietor must file a separate return on form TTB F 5000.24 and make a separate EFT payment for each DSP from which spirits are withdrawn...

  11. Microscopic Structure of Shocks and Antishocks in the ASEP Conditioned on Low Current

    NASA Astrophysics Data System (ADS)

    Belitsky, V.; Schtz, G. M.

    2013-07-01

    We study the time evolution of the ASEP on a one-dimensional torus with L sites, conditioned on an atypically low current up to a finite time t. For a certain one-parameter family of initial measures with a shock we prove that the shock position performs a biased random walk on the torus and that the measure seen from the shock position remains invariant. We compute explicitly the transition rates of the random walk. For the large scale behavior this result suggests that there is an atypically low current such that the optimal density profile that realizes this current is a hyperbolic tangent with a traveling shock discontinuity. For an atypically low local current across a single bond of the torus we prove that a product measure with a shock at an arbitrary position and an antishock at the conditioned bond remains a convex combination of such measures at all times which implies that the antishock remains microscopically stable under the locally conditioned dynamics. We compute the coefficients of the convex combinations.

  12. Current Profile and Magnetic Structure Measurements through Tangential Soft X-Ray Imaging in Compact Tori

    SciTech Connect

    Fonck, Raymond J.

    2004-07-12

    This report describes the fabrication and tests of a tangentially imaging soft X-ray (SXR) camera diagnostic for fusion energy plasma research. It can be used for the determination of the current distribution in strongly shaped toroidal magnetically confined plasmas, such as those found in spherical tori or advanced tokamaks. It included the development of both an appropriate imaging SXR camera and image analysis techniques necessary to deduce the plasma shape and current distribution. The basic camera concept consists of a tangentially viewing pinhole imaging system with thin-film SXR filters, a scintillator screen to provide SXR to visible conversion, a fast shuttering system, and an sensitive visible camera imaging device. The analysis approach consists of integrating the 2-D SXR image data into a Grad-Shafranov toroidal equilibrium solver code to provide strong constraints on the deduced plasma current and pressure profiles. Acceptable sensitivity in the deduced current profile can be obtained if the relative noise in the measured image can be kept in the range of 1% or less. Tests on the Pegasus Toroidal Experiment indicate very flat safety factor profiles in the plasma interior.

  13. Effect of bidirectional internal flow on fluid-structure interaction dynamics of conveying marine riser model subject to shear current

    NASA Astrophysics Data System (ADS)

    Chen, Zheng-Shou; Kim, Wu-Joan

    2012-03-01

    This article presents a numerical investigation concerning the effect of two kinds of axially progressing internal flows (namely, upward and downward) on fluid-structure interaction (FSI) dynamics about a marine riser model which is subject to external shear current. The CAE technology behind the current research is a proposed FSI solution, which combines structural analysis software with CFD technology together. Efficiency validation for the CFD software was carried out first. It has been proved that the result from numerical simulations agrees well with the observation from relating model test cases in which the fluidity of internal flow is ignorable. After verifying the numerical code accuracy, simulations are conducted to study the vibration response that attributes to the internal progressive flow. It is found that the existence of internal flow does play an important role in determining the vibration mode (/dominant frequency) and the magnitude of instantaneous vibration amplitude. Since asymmetric curvature along the riser span emerges in the case of external shear current, the centrifugal and Coriolis accelerations owing to up- and downward internal progressive flows play different roles in determining the fluid-structure interaction response. The discrepancy between them becomes distinct, when the velocity ratio of internal flow against external shear current is relatively high.

  14. Oxidative footprinting in the study of structure and function of membrane proteins: current state and perspectives.

    PubMed

    Bavro, Vassiliy N; Gupta, Sayan; Ralston, Corie

    2015-10-01

    Membrane proteins, such as receptors, transporters and ion channels, control the vast majority of cellular signalling and metabolite exchange processes and thus are becoming key pharmacological targets. Obtaining structural information by usage of traditional structural biology techniques is limited by the requirements for the protein samples to be highly pure and stable when handled in high concentrations and in non-native buffer systems, which is often difficult to achieve for membrane targets. Hence, there is a growing requirement for the use of hybrid, integrative approaches to study the dynamic and functional aspects of membrane proteins in physiologically relevant conditions. In recent years, significant progress has been made in the field of oxidative labelling techniques and in particular the X-ray radiolytic footprinting in combination with mass spectrometry (MS) (XF-MS), which provide residue-specific information on the solvent accessibility of proteins. In combination with both low- and high-resolution data from other structural biology approaches, it is capable of providing valuable insights into dynamics of membrane proteins, which have been difficult to obtain by other structural techniques, proving a highly complementary technique to address structure and function of membrane targets. XF-MS has demonstrated a unique capability for identification of structural waters and conformational changes in proteins at both a high degree of spatial and a high degree of temporal resolution. Here, we provide a perspective on the place of XF-MS among other structural biology methods and showcase some of the latest developments in its usage for studying water-mediated transmembrane (TM) signalling, ion transport and ligand-induced allosteric conformational changes in membrane proteins. PMID:26517913

  15. Plasma pressure distribution at the geocentric distances smaller than 15 Re and the structure of magnetospheric current systems

    NASA Astrophysics Data System (ADS)

    Kirpichev, Igor; Antonova, Elizaveta

    We analyzed the characteristics of the plasma region surrounding the Earth at the geocentric distances between 6 and 15 Re using the data of THEMIS mission. To calculate plasma pressure including ion and electron contributions we have used the particle spectra measured by ESA and SST instruments. The magnetic field was obtained from the FGM magnetometer data. We take into account the daytime compression of the magnetic field lines and the shift of the minimal value of the magnetic field to higher latitudes. The obtained averaged distributions of plasma pressure, of pressure anisotropy, and of magnetic field near the equatorial plane showed the presence of a ring-shaped structure surrounding the Earth at the geocentric distances till the dayside magnetopause near noon. Plasma pressure gradients in the analyzed region have mainly earthward direction which means the existence of westward directed transverse currents. We obtain the values of such current densities and integral currents along field lines during quite geomagnetic conditions suggesting the validity of the condition of the magnetostatic equilibrium. We show that transverse currents in the high latitude magnetosphere have the ring-like structure forming the high latitude continuation of the ordinary ring current. The obtained data base is used for the creation of the model of the pressure distribution during different IMF and solar wind conditions.

  16. Advances in transient (pulsed) eddy current for inspection of multi-layer aluminum structures in the presence of ferrous fasteners

    NASA Astrophysics Data System (ADS)

    Desjardins, D. R.; Vallires, G.; Whalen, P. P.; Krause, T. W.

    2012-05-01

    An experimental investigation of the electromagnetic processes underlying transient (pulsed) eddy current inspection of aircraft wing structures in the vicinity of ferrous fasteners is performed. The separate effects of transient excitation of ferrous fastener and eddy currents induced in the surrounding aluminum structure are explored using a transmit-receive configuration with transient excitation of a steel rod, an aluminum plate with a bore hole and a steel rod through the bore hole. Observations are used to interpret results from a coupled driving and differential coil sensing unit applied to detect fatigue cracks emanating from bolt holes in aluminum structures with ferrous fasteners present. In particular, it is noted that abrupt magnetization of the fastener, by the probe's central driving unit, can transfer flux and consequently, induce strong eddy current responses deep within the aluminum structure in the vicinity of the bore hole. Rotation of the probe, centered over the fastener, permits detection of subsurface discontinuities, such as cracks, by the pair of differentially connected pickup coils.

  17. Current assessment of docking into GPCR crystal structures and homology models: successes, challenges, and guidelines.

    PubMed

    Beuming, Thijs; Sherman, Woody

    2012-12-21

    The growing availability of novel structures for several G protein-coupled receptors (GPCRs) has provided new opportunities for structure-based drug design of ligands against this important class of targets. Here, we report a systematic analysis of the accuracy of docking small molecules into GPCR structures and homology models using both rigid receptor (Glide SP and Glide XP) and flexible receptor (Induced Fit Docking; IFD) methods. The ability to dock ligands into different structures of the same target (cross-docking) is evaluated for both agonist and inverse agonist structures of the A2A receptor and the β1- and β2-adrenergic receptors. In addition, we have produced homology models for the β1-adrenergic, β2-adrenergic, D3 dopamine, H1 histamine, M2 muscarine, M3 muscarine, A2A adenosine, S1P1, κ-opioid, and C-X-C chemokine 4 receptors using multiple templates and investigated the ability of docking to predict the binding mode of ligands in these models. Clear correlations are observed between the docking accuracy and the similarity of the sequence of interest to the template, suggesting regimes in which docking can correctly identify ligand binding modes. PMID:23121495

  18. Assessment of current structural design methodology for high-temperature reactors based on failure tests

    SciTech Connect

    Corum, J.M.; Sartory, W.K.

    1985-01-01

    A mature design methodology, consisting of inelastic analysis methods, provided in Department of Energy guidelines, and failure criteria, contained in ASME Code Case N-47, exists in the United States for high-temperature reactor components. The objective of this paper is to assess the adequacy of this overall methodology by comparing predicted inelastic deformations and lifetimes with observed results from structural failure tests and from an actual service failure. Comparisons are presented for three types of structural situations: (1) nozzle-to-spherical shell specimens, where stresses at structural discontinuities lead to cracking, (2) welded structures, where metallurgical discontinuities play a key role in failures, and (3) thermal shock loadings of cylinders and pipes, where thermal discontinuities can lead to failure. The comparison between predicted and measured inelastic responses are generally reasonalbly good; quantities are sometimes overpredicted somewhat, and, sometimes underpredicted. However, even seemingly small discrepancies can have a significant effect on structural life, and lifetimes are not always as closely predicted. For a few cases, the lifetimes are substantially overpredicted, which raises questions regarding the adequacy of existing design margins.

  19. Three dimensional complex plasma structures in a combined radio frequency and direct current discharge

    NASA Astrophysics Data System (ADS)

    Mitic, S.; Klumov, B. A.; Khrapak, S. A.; Morfill, G. E.

    2013-04-01

    We report on the first detailed analysis of large three dimensional (3D) complex plasma structures in experiments performed in pure rf and combined rf+dc discharge modes. Inductively coupled plasma is generated by an rf coil wrapped around the vertically positioned cylindrical glass tube at a pressure of 0.3 mbar. In addition, dc plasma can be generated by applying voltage to the electrodes at the ends of the tube far from the rf coil. The injected monodisperse particles are levitated in the plasma below the coil. A scanning laser sheet and a high resolution camera are used to determine the 3D positions of about 105 particles. The observed bowl-shaped particle clouds reveal coexistence of various structures, including well-distinguished solid-like, less ordered liquid-like, and pronounced string-like phases. New criteria to identify string-like structures are proposed.

  20. Hyperfine-induced hysteretic funnel structure in spin blockaded tunneling current of coupled vertical quantum dots at low magnetic field

    SciTech Connect

    Leary, A.; Wicha, A.; Harack, B.; Coish, W. A.; Hilke, M.; Yu, G.; Gupta, J. A.; Payette, C.; Austing, D. G.

    2013-12-04

    We outline the properties of the hyperfine-induced funnel structure observed in the two-electron spin blockade region of a weakly coupled vertical double quantum dot device. Hysteretic steps in the leakage current occur due to dynamic nuclear polarization when either the bias voltage or the magnetic field is swept up and down. When the bias voltage is swept, an intriguing ?3 mT wide cusp near 0 T appears in the down-sweep position, and when the magnetic field is swept, the current at 0 T can be switched from 'low' to 'high' as the bias is increased.

  1. Fine structure of field-aligned current sheets deduced from spacecraft and ground-based observations: Initial FREJA results

    SciTech Connect

    Luehr, H.; Warnecke, J.; Zanetti, L.J.; Lindqvist, P.A.; Hughes, T.J.

    1994-08-15

    The authors report measurements of a magnetic field experiment, measured by Freja, in conjunction with ground based observations, of field-aligned currents seen in conjunction with a westward electrojet. Freja`s orbit, in the lower magnetosphere, obliquely intersecting the auroral oval, allows it to perform fine structure measurements of auroral phenomena. Magnetic field measurements allow the inference of current density in the filaments, as well as spatial extent. Poor correlation is observed between the magnetic and electric field signals for this event.

  2. Surface layer structure of AISI 1020 steel at different stages of dry sliding under electric current of high density

    NASA Astrophysics Data System (ADS)

    Aleutdinov, K. A.; Rubtsov, V. Ye; Fadin, V. V.; Aleutdinova, M. I.

    2016-02-01

    Wear intensity of the sliding electric contact steel 1020/steel 1045 depending on sliding time is presented at the contact current density higher than 100 A/cm2 without lubricant. It is shown that wear intensity of 1020 steel decreases at increasing of sliding time. Wear intensity is stabilized after some sliding time. This time (burn-in time) decreases at reduction of current density. Structural changes are realized in surface layer. Signs of liquid phase are observed on sliding surface. This liquid isn't a result of melting. It is established using Auger spectrometry that the contact layer contains up to 50 at.% of oxygen.

  3. Modeling gate leakage current in nMOS structures due to tunneling through an ultra-thin oxide

    NASA Astrophysics Data System (ADS)

    Shih, Wei-Kai; Wang, Everett X.; Jallepalli, Srinivas; Leon, Francisco; Maziar, Christine M.; Tasch, Al F.

    1998-06-01

    For the first time, the tunneling current in silicon nMOS structures with ultra-thin gate oxides has been studied both by numerically solving Schrödinger's equation and by using the WKB approximation, which explicitly includes the size quantization effects in the inversion layers. The numerical solution employs first-order perturbation within the one-band effective-mass approximation to calculate the lifetime of an inversion-layer quasi-bound state. The good agreement in the tunneling currents estimated with these two methods justifies the use of the WKB approximation in the direct tunneling regime. The range of validity of the WKB approximation is also discussed.

  4. Structural brain MRI studies in eye diseases: are they clinically relevant? A review of current findings.

    PubMed

    Prins, Doety; Hanekamp, Sandra; Cornelissen, Frans W

    2016-03-01

    Many eye diseases reduce visual acuity or are associated with visual field defects. Because of the well-defined retinotopic organization of the connections of the visual pathways, this may affect specific parts of the visual pathways and cortex, as a result of either deprivation or transsynaptic degeneration. For this reason, over the past several years, numerous structural magnetic resonance imaging (MRI) studies have examined the association of eye diseases with pathway and brain changes. Here, we review structural MRI studies performed in human patients with the eye diseases albinism, amblyopia, hereditary retinal dystrophies, age-related macular degeneration (AMD) and glaucoma. We focus on two main questions. First, what have these studies revealed? Second, what is the potential clinical relevance of their findings? We find that all the aforementioned eye diseases are indeed associated with structural changes in the visual pathways and brain. As such changes have been described in very different eye diseases, in our view the most parsimonious explanation is that these are caused by the loss of visual input and the subsequent deprivation of the visual pathways and brain regions, rather than by transsynaptic degeneration. Moreover, and of clinical relevance, for some of the diseases - in particular glaucoma and AMD - present results are compatible with the view that the eye disease is part of a more general neurological or neurodegenerative disorder that also affects the brain. Finally, establishing structural changes of the visual pathways has been relevant in the context of new therapeutic strategies to restore retinal function: it implies that restoring retinal function may not suffice to also effectively restore vision. Future structural MRI studies can contribute to (i) further establish relationships between ocular and neurological neurodegenerative disorders, (ii) investigate whether brain degeneration in eye diseases is reversible, (iii) evaluate the use of neuroprotective medication in ocular disease, (iv) determine optimal timing for retinal implant insertion and (v) establish structural MRI examination as a diagnostic tool in ophthalmology. PMID:26361248

  5. The 1990 utility tax conference

    SciTech Connect

    Norris, J.E.

    1990-12-06

    This article reports on the Sixth Annual Utility Tax Conference held in Washington, D.C. in October. Topics of the conference concerned tax issues associated with depreciable assets, employee benefits plans, valuation on utility property, pollution control, and restructuring and reorganization. Also discussed briefly were the tax changes being considered at that time as part of the negotiation of the details of the Omnibus Budget Reconciliation Act.

  6. Korea's 2015 cigarette tax increases.

    PubMed

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time. PMID:25673328

  7. Effect of structure on current and potential distributions in porous electrode

    NASA Technical Reports Server (NTRS)

    Lanzi, Oscar; Landau, Uziel

    1987-01-01

    Porous electrodes generally contain constricted macropores and localized micropores. The effects of the macropore constrictions on the resistance of a capillary were studied and an analytical model was developed for predicting the current distribution in a constricted macropore which directly includes constriction effects and does not require an empirical tortuosity parameter. The current and concentration distributions in localized micropores were also investigated and it was shown that the microporous area is fully accessible to charge and mass transfer processes. From these analyses it was concluded that the micropores primarily affect the kinetics of the interfacial processes by contributing to the interfacial area, while the macropores impose ohmic and mass transport limitations through the volume of the porous electrode.

  8. The influence of current speed and vegetation density on flow structure in two macrotidal eelgrass canopies

    USGS Publications Warehouse

    Lacy, Jessica R.; Wyllie-Echeverria, Sandy

    2011-01-01

    The influence of eelgrass (Zostera marina) on near-bed currents, turbulence, and drag was investigated at three sites in two eelgrass canopies of differing density and at one unvegetated site in the San Juan archipelago of Puget Sound, Washington, USA. Eelgrass blade length exceeded 1 m. Velocity profiles up to 1.5 m above the sea floor were collected over a spring-neap tidal cycle with a downward-looking pulse-coherent acoustic Doppler profiler above the canopies and two acoustic Doppler velocimeters within the canopies. The eelgrass attenuated currents by a minimum of 40%, and by more than 70% at the most densely vegetated site. Attenuation decreased with increasing current speed. The data were compared to the shear-layer model of vegetated flows and the displaced logarithmic model. Velocity profiles outside the meadows were logarithmic. Within the canopies, most profiles were consistent with the shear-layer model, with a logarithmic layer above the canopy. However, at the less-dense sites, when currents were strong, shear at the sea floor and above the canopy was significant relative to shear at the top of the canopy, and the velocity profiles more closely resembled those in a rough-wall boundary layer. Turbulence was strong at the canopy top and decreased with height. Friction velocity at the canopy top was 1.52 times greater than at the unvegetated, sandy site. The coefficient of drag CD on the overlying flow derived from the logarithmic velocity profile above the canopy, was 38 times greater than at the unvegetated site (0.010.023 vs. 2.9 10?3).

  9. Structure formation upon reactive direct current magnetron sputtering of transition metal oxide films

    SciTech Connect

    Ngaruiya, J.M.; Kappertz, O.; Mohamed, S.H.; Wuttig, M.

    2004-08-02

    A comparative study of reactive direct current magnetron sputtering for different transition metal oxides reveals crystalline films at room temperature for group 4 and amorphous films for groups 5 and 6. This observation cannot be explained by the known growth laws and is attributed to the impact of energetic particles, originating from the oxidized target, on the growing film. This scenario is supported by measured target characteristics, the evolution of deposition stress of the films, and the observed backsputtering.

  10. An Ad-hoc Satellite Network to Measure Filamentary Current Structures in the Auroral Zone

    NASA Astrophysics Data System (ADS)

    Nabong, C.; Fritz, T. A.; Semeter, J. L.

    2014-12-01

    An ad-hoc cubesat-based satellite network project known as ANDESITE is under development at Boston University. It aims to develop a dense constellation of easy-to-use, rapidly-deployable low-cost wireless sensor nodes in space. The objectives of the project are threefold: 1) Demonstrate viability of satellite based sensor networks by deploying an 8-node miniature sensor network to study the filamentation of the field aligned currents in the auroral zones of the Earth's magnetosphere. 2) Test the scalability of proposed protocols, including localization techniques, tracking, data aggregation, and routing, for a 3 dimensional wireless sensor network using a "flock" of nodes. 3) Construct a 6U Cube-sat running the Android OS as an integrated constellation manager, data mule and sensor node deplorer. This small network of sensor nodes will resolve current densities at different spatial resolutions in the near-Earth magnetosphere using measurements from magnetometers with 1-nT sensitivities and 0.2 nT/√Hz self-noise. Mapping of these currents will provide new constraints for models of auroral particle acceleration, wave-particle interactions, ionospheric destabilization, and other kinetic processes operating in the low-beta plasma of the near Earth magnetosphere.

  11. An H-? formulation for the three-dimensional eddy current problem in laminated structures

    NASA Astrophysics Data System (ADS)

    Li, Peijun; Zheng, Weiying

    It is a very challenging problem for the direct simulation of the three-dimensional eddy currents in grain-oriented (GO) silicon steel laminations since the coating film is only several microns thick over each lamination and the magnetic permeability is nonlinear and anisotropic. In addition, the system of GO silicon steel laminations has multiple scales and the ratio of the largest scale to the smallest scale can be up to 106. In this paper, we study an H-? formulation for the nonlinear eddy current problem in laminated conductors. By omitting the insulating films between neighboring laminations, we propose an approximate but effective H-? formulation for the nonlinear eddy current problem, which reduces the scale ratio by 2-3 orders of magnitude. The well-posedness of the original problem and the approximate problem are established by examining their weak formulations. The convergence is proved for the solution of the approximate problem to the solution of the original problem as the thickness of coating films approaches zero.

  12. The structure of fast sausage waves in current-carrying coronal loops

    NASA Astrophysics Data System (ADS)

    Bembitov, D. B.; Mikhalyaev, B. B.; Ruderman, M. S.

    2014-09-01

    We study fast sausage waves in a model coronal loop that consists of a cylindrical core with axial magnetic field and coaxial annulus with purely azimuthal magnetic field. The magnetic field is discontinuous at the tube and core boundaries, and there are surface currents with the opposite directions on these boundaries. The principal mode of fast sausage waves in which the magnetic pressure perturbation has no nodes in the radial direction can exist for arbitrary wavelength. The results for the fundamental radial mode of sausage waves are applied to the interpretation of observed periodic pulsations of microwave emission in flaring loops with periods of a few tens of seconds. Radial plasma motion has opposite directions at the tube and core boundaries. This leads to the periodic contraction and expansion of the annulus. We assume that the principal mode of fast sausage waves in the current-carrying coronal loops is able to produce a current sheet. However, the nonlinear analysis is needed to confirm this conjecture.

  13. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... provisions intend that tax preference attributable to Government contract activity be realized by the... assessments on land that represent capital improvements. (5) Taxes (including excises) on real or...

  14. Applying quantitative structure-activity relationship approaches to nanotoxicology: current status and future potential.

    PubMed

    Winkler, David A; Mombelli, Enrico; Pietroiusti, Antonio; Tran, Lang; Worth, Andrew; Fadeel, Bengt; McCall, Maxine J

    2013-11-01

    The potential (eco)toxicological hazard posed by engineered nanoparticles is a major scientific and societal concern since several industrial sectors (e.g. electronics, biomedicine, and cosmetics) are exploiting the innovative properties of nanostructures resulting in their large-scale production. Many consumer products contain nanomaterials and, given their complex life-cycle, it is essential to anticipate their (eco)toxicological properties in a fast and inexpensive way in order to mitigate adverse effects on human health and the environment. In this context, the application of the structure-toxicity paradigm to nanomaterials represents a promising approach. Indeed, according to this paradigm, it is possible to predict toxicological effects induced by chemicals on the basis of their structural similarity with chemicals for which toxicological endpoints have been previously measured. These structure-toxicity relationships can be quantitative or qualitative in nature and they can predict toxicological effects directly from the physicochemical properties of the entities (e.g. nanoparticles) of interest. Therefore, this approach can aid in prioritizing resources in toxicological investigations while reducing the ethical and monetary costs that are related to animal testing. The purpose of this review is to provide a summary of recent key advances in the field of QSAR modelling of nanomaterial toxicity, to identify the major gaps in research required to accelerate the use of quantitative structure-activity relationship (QSAR) methods, and to provide a roadmap for future research needed to achieve QSAR models useful for regulatory purposes. PMID:23165187

  15. Current State of Web Sites in Science Education--Focus on Atomic Structure.

    ERIC Educational Resources Information Center

    Tuvi, Inbal; Nachmias, Rafi

    2001-01-01

    Explores to what extent the web's advanced graphical tools and computational power are implemented in science education. Focuses on the pedagogical and technological characteristics of web sites attempting to teach the subject of atomic structure. (Contains 33 references.) (Author/YDS)

  16. Why fat taxes won't make us thin.

    PubMed

    Cornelsen, Laura; Green, Rosemary; Dangour, Alan; Smith, Richard

    2015-03-01

    Increasing prevalence of overweight and obesity has led policy-makers to consider health-related taxes to limit the consumption of unhealthy foods and beverages. Such taxes are currently already in place in countries in Europe (e.g. Hungary, France and Finland) and in various states in the USA. Although these taxes are possibly efficient in reducing by a small amount the consumption of targeted products if the tax is fully transmitted to the consumer, there is too little available evidence on what will be consumed instead and whether these food substitutions undermine the hoped-for health benefits of the tax. We also know very little on how the food supply side will respond and what overall impact this will have. Without a proper appreciation of the potential indirect impacts we do not know the overall impact of taxes foods on unhealthy foods and beverages and further that there is a very real possibility that they may not be beneficial for health after all. PMID:24854986

  17. Soil structure modeling with different correlation functions: current results and future perspectives

    NASA Astrophysics Data System (ADS)

    Karsanina, M.; Gerke, K.; Vasilyev, R.; Skvortsova, E.

    2012-04-01

    One of the main factors defining numerous flow phenomena in soils and other porous media, including fluid and solute movements, is pore structure, e.g., pore volume and its connectivity. In recent decades different numerical methods were developed to quantify single and multi-phase flow in such media on microscale. Among most popular ones are: 1) a wide range of finite difference/element/volume solutions of Navier-Stokes equations and its simplifications; 2) lattice-Boltzmann method; 3) pore-network models. Each method has some advantages and weak sides, so that different research teams usually utilize more than one, depending on the study case. Recent progress in X-ray tomography and some other techniques allows precise determination of soil three-dimensional structure, however, a trade-off between resolution and sample size is usually unavoidable. There are situations then only standard two-dimensional information of porous structure is known due to tomography high cost or resolution limitations. But physical modeling on microscale, there most interfacial processes take place requires 3D information. There are three main approaches to reconstruct (using 2D cut(s) or some other limited information/properties) porous media: 1) statistical methods (correlation functions and simulated annealing, multi-point statistics, entropy methods), 2) sequential methods (sphere or other granular packs) and 3) morphological methods. Multi-point statistical method is believed to excel others due to its simplicity with respect to practical applications and better results (in particular pore space connectivity and anisotropy issues). Recently it was shown that cluster function implication significantly improve reconstruction quality, especially in comparison with original Yeong-Torquato technique based on two-point probability and linear functions. Another possible reason for these correlation functions poorer performance is computer power limitations of that time, e.g., high energy reconstructions (quality indicator in simulated annealing algorithm). To investigate possibilities of different correlation functions we utilize high performance computing to reconstruct 3D soil structure from 2D cuts. As input data X-ray tomography slices are used. Obtained 3D structures are compared to original microtomography scans using conventional local porosity analysis, experimentally and numerically obtained single and multi-phase properties. It is clear that correlation functions have numerous advantages, including, for example, statistical information on soil structure that can be useful for classification and fast properties estimation, possibility to store and pass numerous soil texture data, statistically fuse structure information obtained on different scales. In addition to discussion of these issues, we provide some solutions on how to deal with soil anisotropy and non-stationarity. Finally, an insight into possible hybridization with other methods is given.

  18. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  19. The HTLV-1 Tax interactome

    PubMed Central

    Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sbastien; Dewulf, Jean-Franois; Kettmann, Richard; Willems, Luc

    2008-01-01

    The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far. PMID:18702816

  20. Union Women, the Tobacco Industry, and Excise Taxes

    PubMed Central

    Balbach, Edith D.; Campbell, Richard B.

    2009-01-01

    Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industrys example, in order to mitigate possible unintended consequences of advocating excise tax increases In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industryCLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUWs opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry. PMID:19591750

  1. Effect of pulse reverse current on the micro-structure development of thin copper mesh on transparent polyimide film

    NASA Astrophysics Data System (ADS)

    Song, Chul Han; Kim, Man; Lee, Joo-Yul; Choi, Yong

    2014-12-01

    Effect of pulse reverse current on the microstructure of a copper electro-deposition was studied to make copper-mesh on a transparent polyimide (PI) film for electromagnetic interference materials. Thiourea as an organic additive in a modified copper sulfate bath significantly influenced micro-structure of the deposits. Smooth surface and preferred orientation were observed in the layers with the organic additive. Square wave pulse was more useful to produce a micro-sized copper-mesh.

  2. Preliminary structural design conceptualization for composite rotor for verdant power water current turbine

    SciTech Connect

    Paquette, J. A.

    2012-03-01

    Sandia National Laboratories (SNL) and Verdant Power Inc. (VPI) have partnered under a Cooperative Research and Development Agreement (CRADA) to develop a new kinetic hydropower rotor. The rotor features an improved hydrodynamic and structural design which features state-of-the-art technology developed for the wind industry. The new rotor will have higher energy capture, increased system reliability, and reduction of overall cost of energy. This project was divided into six tasks: (1) Composite Rotor Project Planning and Design Specification; (2) Baseline Fatigue Testing and Failure analysis; (3) Develop Blade/Rotor Performance Model; (4) Hydrofoil Survey and Selection; (5) FEM Structural Design; and (6) Develop Candidate Rotor Designs and Prepare Final Report.

  3. Recent hydrographic measurements in the Lake Issyk Kul: Coastal currents, thermohaline structure, water quality indicators

    NASA Astrophysics Data System (ADS)

    Zavialov, Peter; Osadchiev, Alexander; Pelevin, Vadim; Konovalov, Boris; Goncharenko, Igor

    2015-04-01

    Issyk Kul is a deep (670 m) terminal lake in the northern Tian Shan mountains in eastern Kyrgyzstan. It is the tenth largest lake in the world by volume, and the second largest saline lake after the Caspian Sea. The lake is a Ramsar site of globally significant biodiversity. We report preliminary results of a field survey undertaken in the northern coastal part of the lake, off Cholpon-Ata township, on September 10-13, 2014. A fishery boat was used to carry out CTD profiling and water sampling at 16 stations. An UV fluorescent lidar working continuosly throughout the survey yielded surface concentrations of chlorophyll-a, suspended matter, and dissolved organic substances. In addition, we deployed 3 mooring stations equipped with current meters, all at approximately 15 m isobath, recording the velocity and direction of the near-bottom currents with 10 min sampling intervals. During the experiment, the coastal waters of the lake were fully mixed down to the depth of 15-20 m and nearly uniform vertically at salinity about 5 g/kg. The only exception referred to the areas adjacent to the mouths of small river and creeks, where stable salinity stratification developed at 0.01-0.03 g/kg per 1 m of depth. The temperature stratification generally followed the diurnal pattern. The dominant coastal currents were directed westward, which agrees with the established notion about the cyclonic character of the basin-scale circulation. Superimposed on this general cyclonic pattern, there was a persistent variability of currents at the periods of 17 to 24 hours, likely associated with the interplay between the inertial oscillation and signal of breeze in the wind forcing. There was an evidence of mesoscale eddies, possibly, associated with topographic features of the shoreline. The observed velocity in the near-bottom layer was about 9 cm/s on the average, with the maximum values exceeding 25 cm/s. The Issyk Kul lake is ultra-oligotrophic - the concentrations of chlorophyll-a were below 0.4 mcg/l in all cases. The suspended matter concentrations were also low, about 0.7 mg/l on average. Consequently, the water was very transparent, with Secchi depth exceeding 16 m. The ratio between the mineral and organic suspended matter in water is about 5. The water quality in the study area was good, no significant polutants were detected. Nevertheless, we documented an increase of concentration of dissolved organic matter increases near the coast, especially near resort infrastructure in Cholpon-Ata, pointing on detectable, although moderate, anthropogenic impact. The study was supported by the Russian Science Foundation, grant 14-50-00095.

  4. Calculation of the current distribution on three-dimensional wire-antenna structures

    NASA Astrophysics Data System (ADS)

    Bruens, H.-D.

    1984-08-01

    This paper discusses the calculation of the current distribution on wire-antennas which are arbitrarily oriented in space. Especially a technique is outlined which enables the user to treat the junction geometry of different cylindrical and thin rods by means of the method of moments. The method can be applied on problems involving both simple junctions and complicated interconnected wires and therefore is characterized by a high flexibility. Furthermore, it is very convenient for programming purposes. Sub-domain expansion functions are used, the arrangement of which in the direct vicinity of the junction on the basis of the continuity equation is shown.

  5. Stream invertebrate communities of Mongolia: current structure and expected changes due to climate change

    PubMed Central

    2012-01-01

    Background Mongolia’s riverine landscape is divided into three watersheds, differing in extent of permafrost, amount of precipitation and in hydrological connectivity between sub-drainages. In order to assess the vulnerability of macroinvertebrate communities to ongoing climate change, we consider the taxonomic and functional structures of stream communities in two major watersheds: The Central Asian Internal Watershed (CAIW) and the Arctic Ocean Watershed (AOW), together covering 86.1% of Mongolia’s surface area. We assess the consequences of the hydrological connectivity between sub-drainages on the nestedness and distinctness of the stream communities. And accordingly, we discuss the expected biotic changes to occur in each watershed as a consequence of climate change. Results Gamma and beta diversities were higher in the CAIW than the AOW. High community nestedness was also found in the CAIW along with a higher heterogeneity of macroinvertebrate assemblage structure. Assemblages characteristic of cold headwater streams in the CAIW, were typical of the drainages of the Altai Mountain range. Macroinvertebrate guilds of the CAIW streams exhibited traits reflecting a high stability and low resilience capacity for eutrophication. In contrast, the community of the AOW had lower nestedness and a combination of traits reflecting higher stability and a better resilience capacity to disturbances. Conclusion Higher distinctness of stream communities is due to lower connectivity between the drainages. This was the case of the stream macroinvertebrate communities of the two major Mongolian watersheds, where connectivity of streams between sub-drainages is an important element structuring their communities. Considering differences in the communities’ guild structure, hydrological connectivity and different magnitudes of upcoming impacts of climate change between the two watersheds, respective stream communities will be affected differently. The hitherto different communities will witness an increasing differentiation and divergent adaptations for the upcoming changes. Accordingly, in an increasing awareness to protect Mongolia’s nature, our results encourage adapting conservation planning and management strategies specifically by watershed. PMID:22920537

  6. Current knowledge on exocrine glands in carabid beetles: structure, function and chemical compounds

    PubMed Central

    Giglio, Anita; Brandmayr, Pietro; Talarico, Federica; Brandmayr, Tullia Zetto

    2011-01-01

    Abstract Many exocrine products used by ground beetles are pheromones and allomones that regulate intra- and interspecific interactions and contribute to their success in terrestrial ecosystems. This mini-review attempts to unify major themes related to the exocrine glands of carabid beetles. Here we report on both glandular structures and the role of secretions in carabid adults, and that little information is available on the ecological significance of glandular secretions in pre-imaginal stages. PMID:21738412

  7. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current earnings. (a) Adjustment for...

  8. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current earnings. (a) Adjustment for...

  9. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current earnings. (a) Adjustment for...

  10. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current earnings. (a) Adjustment for...

  11. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current earnings. (a) Adjustment for...

  12. Application of solar quiet day (Sq) current in determining mantle electrical-depth conductivity structure - A review

    NASA Astrophysics Data System (ADS)

    Okeke, Francisca N.; Obiora, Daniel N.

    2016-02-01

    This study has extensively reviewed the application of solar quiet day (Sq) current variation in determining mantle electrical-depth conductivity structure, in a number of countries and various hemispheres. The review includes basic theories and methods of analysis. There are few recent works on the determination of mantle conductivity-depth structure using Sq current. Results obtained have yielded very interesting and exciting information, hence, the need for this review. This review is expected to throw more light to the understanding of effects of Sq on mantle conductivity. There is evidence of controversy and marked differences in conductivity variation in the mantle when different methods are applied, from available literature on the application of Sq on mantle electrical depth conductivity. Other methods applying 1-D, 2-D and 3-D were also reviewed and hence, we recommend the need of combining the above methods with Sq method in future work for more robust results. We have discovered that findings emanating from this work could lead to more understanding of application of Sq current in determining mantle electrical depth conductivity structure.

  13. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... include a legend stating that registration does not indicate that the Internal Revenue Service has... section for the form and content of the legend.) Tax Shelter Defined Q-4. What investments are tax... a certified historic structure, but makes no mention of cost recovery deductions,...

  14. Current sheath formation dynamics and structure for different insulator lengths of plasma focus device

    SciTech Connect

    Seng, Y. S.; Lee, P.; Rawat, R. S.

    2014-11-15

    The breakdown phase of the UNU-ICTP plasma focus (PF) device was successfully simulated using the electromagnetic particle in cell method. A clear uplift of the current sheath (CS) layer was observed near the insulator surface, accompanied with an exponential increase in the plasma density. Both phenomena were found to coincide with the surge in the electric current, which is indicative of voltage breakdown. Simulations performed on the device with different insulator lengths showed an increase in the fast ionization wave velocity with length. The voltage breakdown time was found to scale linearly with the insulator length. Different spatial profiles of the CS electron density, and the associated degree of uniformity, were found to vary with different insulator lengths. The ordering, according to the degree of uniformity, among insulator lengths of 19, 22, and 26 mm agreed with that in terms of soft X-ray radiation yield observed from experiments. This suggests a direct correlation between CS density homogeneity near breakdown and the radiation yield performance. These studies were performed with a linearly increasing voltage time profile as input to the PF device.

  15. Physicochemical properties and structural changes in vegetative tissues as affected by a direct current electrical field.

    PubMed

    Zvitov, R; Nussinovitch, A

    2001-01-01

    Cylindrical pieces of potato, sweet potato, kohlrabi, radish, and pear were interposed between a pair of electrodes, and a direct current was applied. A special custom-made apparatus enabled the use of differently shaped electrodes. The electrical field was applied for 1 min at 40 V/cm and caused a reduction in specimen weight by a minimal value of 2.7% of initial weight in sweet potato to a maximum 38.4% in pear. The affected area of the tissue resembled the shape of the electrode. Pores were produced in the tissue (from the anode side), possibly promoting slow release of minerals and other cell components from the contracted specimens. From the cathode side, cell "sealing" could be observed. Weight loss was dependent on the mechanical properties of the nontreated vegetative tissue specimens. After confirmation that all samples pass through induced electrical shrinkage, further work, executed only on potato, demonstrated that after electrical treatment the samples were less brown (higher L values). In addition, a dependence of weight loss on current intensity, electrode diameter, and surface ratio between the electrode and specimen was shown. The reduction in weight loss could be useful for initial drying of vegetative materials. Indirect proof of a decrease in enzyme activity as a result of electrical field application could be beneficial in replacing traditional methods for browning prevention. PMID:11735447

  16. The structure and properties of boron carbide ceramics modified by high-current pulsed electron-beam

    NASA Astrophysics Data System (ADS)

    Ivanov, Yuri; Tolkachev, Oleg; Petyukevich, Maria; Teresov, Anton; Ivanova, Olga; Ikonnikova, Irina; Polisadova, Valentina

    2016-01-01

    The present work is devoted to numerical simulation of temperature fields and the analysis of structural and strength properties of the samples surface layer of boron carbide ceramics treated by the high-current pulsed electron-beam of the submillisecond duration. The samples made of sintered boron carbide ceramics are used in these investigations. The problem of calculating the temperature field is reduced to solving the thermal conductivity equation. The electron beam density ranges between 830 J/cm2, while the pulse durations are 100200 ?s in numerical modelling. The results of modelling the temperature field allowed ascertaining the threshold parameters of the electron beam, such as energy density and pulse duration. The electron beam irradiation is accompanied by the structural modification of the surface layer of boron carbide ceramics either in the single-phase (liquid or solid) or two-phase (solid-liquid) states. The sample surface of boron carbide ceramics is treated under the two-phase state (solid-liquid) conditions of the structural modification. The surface layer is modified by the high-current pulsed electron-beam produced by SOLO installation at the Institute of High Current Electronics of the Siberian Branch of the Russian Academy of Sciences, Tomsk, Russia. The elemental composition and the defect structure of the modified surface layer are analyzed by the optical instrument, scanning electron and transmission electron microscopes. Mechanical properties of the modified layer are determined measuring its hardness and crack resistance. Research results show that the melting and subsequent rapid solidification of the surface layer lead to such phenomena as fragmentation due to a crack network, grain size reduction, formation of the sub-grained structure due to mechanical twinning, and increase of hardness and crack resistance.

  17. Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

    The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. PMID:23813687

  18. An Analysis of the Costs, Benefits, and Implications of Different Approaches to Capturing the Value of Renewable Energy Tax Incentives

    SciTech Connect

    Bolinger, Mark

    2014-04-09

    This report compares the relative costs, benefits, and implications of capturing the value of renewable energy tax benefits in these three different ways – applying them against outside income , carrying them forward in time until they can be fully absorbed internally, or monetizing them through third-party tax equity investors – to see which method is most competitive under various scenarios. It finds that under current law and late-2013 market conditions, monetization makes sense for all but the most tax-efficient project sponsors. In other words, for most project sponsors, bringing in third-party tax equity currently provides net benefits to a project.

  19. Current capabilities for simulating the extreme distortion of thin structures subjected to severe impacts

    NASA Technical Reports Server (NTRS)

    Key, Samuel W.

    1993-01-01

    The explicit transient dynamics technology in use today for simulating the impact and subsequent transient dynamic response of a structure has its origins in the 'hydrocodes' dating back to the late 1940's. The growth in capability in explicit transient dynamics technology parallels the growth in speed and size of digital computers. Computer software for simulating the explicit transient dynamic response of a structure is characterized by algorithms that use a large number of small steps. In explicit transient dynamics software there is a significant emphasis on speed and simplicity. The finite element technology used to generate the spatial discretization of a structure is based on a compromise between completeness of the representation for the physical processes modelled and speed in execution. That is, since it is expected in every calculation that the deformation will be finite and the material will be strained beyond the elastic range, the geometry and the associated gradient operators must be reconstructed, as well as complex stress-strain models evaluated at every time step. As a result, finite elements derived for explicit transient dynamics software use the simplest and barest constructions possible for computational efficiency while retaining an essential representation of the physical behavior. The best example of this technology is the four-node bending quadrilateral derived by Belytschko, Lin and Tsay. Today, the speed, memory capacity and availability of computer hardware allows a number of the previously used algorithms to be 'improved.' That is, it is possible with today's computing hardware to modify many of the standard algorithms to improve their representation of the physical process at the expense of added complexity and computational effort. The purpose is to review a number of these algorithms and identify the improvements possible. In many instances, both the older, faster version of the algorithm and the improved and somewhat slower version of the algorithm are found implemented together in software. Specifically, the following seven algorithmic items are examined: the invariant time derivatives of stress used in material models expressed in rate form; incremental objectivity and strain used in the numerical integration of the material models; the use of one-point element integration versus mean quadrature; shell elements used to represent the behavior of thin structural components; beam elements based on stress-resultant plasticity versus cross-section integration; the fidelity of elastic-plastic material models in their representation of ductile metals; and the use of Courant subcycling to reduce computational effort.

  20. A survey of current trends in diffusion MRI for structural brain connectivity

    NASA Astrophysics Data System (ADS)

    Ghosh, Aurobrata; Deriche, Rachid

    2016-02-01

    In this paper, we review the state of the art in diffusion magnetic resonance imaging (dMRI) and we present current trends in modelling the brain's tissue microstructure and the human connectome. dMRI is today the only tool that can probe the brain's axonal architecture in vivo and non-invasively, and has grown in leaps and bounds in the last two decades since its conception. A plethora of models with increasing complexity and better accuracy have been proposed to characterise the integrity of the cerebral tissue, to understand its microstructure and to infer its connectivity. Here, we discuss a wide range of the most popular, important and well-established local microstructure models and biomarkers that have been proposed from these models. Finally, we briefly present the state of the art in tractography techniques that allow us to understand the architecture of the brain's connectivity.

  1. Current understanding of LRRK2 in Parkinson's disease: biochemical and structural features and inhibitor design

    PubMed Central

    Ray, Soumya; Liu, Min

    2013-01-01

    Since leucine-rich repeat kinase 2 (LRRK2) was linked to Parkinson's disease in 2004, kinase activity of LRRK2 has been believed to play a critical role in the pathogenesis of Parkinson's disease. As a result, identification of LRRK2 inhibitors has been a focus for drug discovery. However, most LRRK2 mutations do not simply increase kinase activity. In this review we summarize the potential mechanisms that regulate the kinase activity of LRRK2. We outline some currently available kinase inhibitors, including the identification of a DFG-out (type-II) inhibitor. Finally, we discuss the relationship of LRRK2 with tau and ?-synuclein. The fact that all three proteins are autophapgy-related provides a future strategy for the identification of LRRK2 physiological substrate(s). PMID:22924508

  2. The flow structure of pyroclastic density currents: evidence from particle models and large-scale experiments

    NASA Astrophysics Data System (ADS)

    Dellino, Pierfrancesco; Büttner, Ralf; Dioguardi, Fabio; Doronzo, Domenico Maria; La Volpe, Luigi; Mele, Daniela; Sonder, Ingo; Sulpizio, Roberto; Zimanowski, Bernd

    2010-05-01

    Pyroclastic flows are ground hugging, hot, gas-particle flows. They represent the most hazardous events of explosive volcanism, one striking example being the famous historical eruption of Pompeii (AD 79) at Vesuvius. Much of our knowledge on the mechanics of pyroclastic flows comes from theoretical models and numerical simulations. Valuable data are also stored in the geological record of past eruptions, i.e. the particles contained in pyroclastic deposits, but they are rarely used for quantifying the destructive potential of pyroclastic flows. In this paper, by means of experiments, we validate a model that is based on data from pyroclastic deposits. It allows the reconstruction of the current's fluid-dynamic behaviour. We show that our model results in likely values of dynamic pressure and particle volumetric concentration, and allows quantifying the hazard potential of pyroclastic flows.

  3. Health maintenance organizations: structure, performance, and current issues for employee health benefits design.

    PubMed

    Gold, M

    1991-03-01

    After summarizing the origins and key principles of HMOs, including the current characteristics of the HMO industry, this article reviews the evidence of HMO performance in the areas of benefits design, utilization and cost effectiveness, quality of care and consumer satisfaction, and selection and overall employer satisfaction. Outstanding issues and concerns, from the perspective of employee health benefits design, include issues such as assuring a fair price for HMO benefits, employer contribution methods, HMO diversification, and cost escalation and the search for value. Results of research studies have been generally positive about HMO performance on benefits, cost effectiveness, quality, and consumer satisfaction, and more mixed on employer satisfaction. As employers address concerns, some changes are likely in the methods used to integrate HMOs into a health benefits strategy. Because the issues involved in these changes are numerous and complex, careful consideration and design are desirable to assure that the net impact of any change is positive and consistent with overall goals. PMID:1903152

  4. A survey of current trends in diffusion MRI for structural brain connectivity.

    PubMed

    Ghosh, Aurobrata; Deriche, Rachid

    2016-02-01

    In this paper, we review the state of the art in diffusion magnetic resonance imaging (dMRI) and we present current trends in modelling the brain's tissue microstructure and the human connectome. dMRI is today the only tool that can probe the brain's axonal architecture in vivo and non-invasively, and has grown in leaps and bounds in the last two decades since its conception. A plethora of models with increasing complexity and better accuracy have been proposed to characterise the integrity of the cerebral tissue, to understand its microstructure and to infer its connectivity. Here, we discuss a wide range of the most popular, important and well-established local microstructure models and biomarkers that have been proposed from these models. Finally, we briefly present the state of the art in tractography techniques that allow us to understand the architecture of the brain's connectivity. PMID:26695367

  5. Diamagnetic composite material structure for reducing undesired electromagnetic interference and eddy currents in dielectric wall accelerators and other devices

    SciTech Connect

    Caporaso, George J.; Poole, Brian R.; Hawkins, Steven A.

    2015-06-30

    The devices, systems and techniques disclosed here can be used to reduce undesired effects by magnetic field induced eddy currents based on a diamagnetic composite material structure including diamagnetic composite sheets that are separated from one another to provide a high impedance composite material structure. In some implementations, each diamagnetic composite sheet includes patterned conductor layers are separated by a dielectric material and each patterned conductor layer includes voids and conductor areas. The voids in the patterned conductor layers of each diamagnetic composite sheet are arranged to be displaced in position from one patterned conductor layer to an adjacent patterned conductor layer while conductor areas of the patterned conductor layers collectively form a contiguous conductor structure in each diamagnetic composite sheet to prevent penetration by a magnetic field.

  6. Periodic longitudinal structure of field-aligned currents in the dawn sector: Large-scale meandering of an auroral electrojet

    SciTech Connect

    Ohtani, S.; Zanetti, L.J.; Potemra, T.A.; Baker, K.B.; Ruohoniemi, J.M.; Lui, A.T.Y.

    1994-08-15

    The azimuthal structure of field-aligned current (FAC) systems is one of the target subjects of the Freja satellite`s magnetometer observation. In the event of May 28, 1993, the satellite observed large-amplitude fluctuations of the latitudinal, as well as the longitudinal, magnetic field components along a postmidnight-to-morning orbit. By combining radar and ground magnetometer data, the authors inferred that the associated FAC system has a periodic structure consisting of multiple FAC sheets inclined significantly from the azimuthal (east-west) direction and moving westward and possibly poleward. Such a structure may be interpreted in terms of the meandering of an auroral electrojet, and perhaps as the ionospheric projection of boundary waves. 10 refs., 4 figs.

  7. Review and Prospects for Current Studies on Very High Cycle Fatigue of Metallic Materials for Machine Structural Use

    NASA Astrophysics Data System (ADS)

    Sakai, Tatsuo

    In recent years, mechanical structures such as railway wheels, rails, offshore structures, bridges, engine components, load bearing parts of automobiles, etc. have to endure for a long term up to 108-1010 loading cycles in order to save resources and to reduce the cost together with the environmental load to the globe. Thus, the fatigue behavior of structural materials in the very high cycle regime of 108-1010 cycles has become an important subject of the research. In this paper, a review of the current studies in this area performed by many researchers is described in order to provide a certain milestone in the history of the research on fatigue behavior of the metallic materials in the very high cycle regime.

  8. Structural changes in the currents and fields of the equatorial electrojet due to zonal and meridional winds

    SciTech Connect

    Anandarao, B.G.; Raghavarao, R. )

    1987-03-01

    The authors describe calculations of the effects of zonal and meridional winds on the equatorial electrojet vis-a-vis the observed features by solving the electrodynamic equations. Vertical shears in the zonal winds can cause significant changes in the electrojet beyond about 2{degree} latitude. At the magnetic equator these changes are less than about 10%. The width (latitudinal) and the thickness (altitudinal) of the jet are changed by as much as 100% by these shears. When the width is decreased, the intensity of the current densities in meridional plane is increased. Steady (not varying with altitude) zonal winds are ineffective. These results are discussed in comparison with those of earlier authors. Meridional winds cause substantial cross-equatorial currents leading to considerable asymmetry in the distribution of the electrojet current density as inferred by the ground-base and rocket-borne magnetometers. The electrojet center is shifted to about 0.5{degree} south of the equator by a steady northward wind of speed 100 m/s. The deviations in the magnitude of the electrojet current produced by the meridional winds are significant only beyond {plus minus}2{degree} off the equator. Structures in the vertical profiles of the eastward current density observed by rocket-borne magnetometers a few degrees off the equator can be accounted for by the zonal wind shears.

  9. Driving toroidally asymmetric current through the tokamak scrape-off layer, Part II: Magnetic field structure and spectrum

    SciTech Connect

    Joseph, I

    2009-04-08

    The structure of the magnetic field perturbations due to non-axisymmetric field-aligned currents in the tokamak scrape-off layer (SOL) are analytically calculated near the X-point. Part I [I. Joseph, et al., submitted to Phys. Plasmas (2008)] demonstrated that biasing divertor target plates in a toroidally asymmetric fashion can generate an appreciable toroidally asymmetric parallel current density in the SOL along the separatrix. Here, the magnetic field perturbation caused by a SOL current channel of finite width and step-wise constant amplitude at the target plate is derived. Flux expansion amplifies the magnetic perturbation near the X-point, while phase interference causes the SOL amplitude to be reduced at large toroidal mode number. Far enough from the current channel, the magnetic field can be approximated as arising from a surface current near the separatrix with differing amplitudes in the SOL and the divertor leg. The perturbation spectrum and resonant components of this field are computed analytically asymptotically close to the separatrix in magnetic flux coordinates. The size of the stochastic layer due to the applied perturbation that would result without self-consistent plasma shielding is also estimated. If enough resonant field is generated, control of the edge pressure gradient may allow stabilization of edge localized modes.

  10. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future retirement income security is whether a worker has access to a retirement plan at work. EBRI has found that voluntary enrollment in 401(k) plans under the current set of tax incentives has the potential to generate a sum that, when combined with Social Security benefits, would replace a sizeable portion of a worker's preretirement income, and that auto-enrollment could produce even larger retirement accumulations. POTENTIAL INCREASE OF AMERICANS FACING INADEQUATE RETIREMENT INCOME: The potential increase of at-risk percentages resulting from (1) employer modifications to existing plans, and (2) a substantial portion of low-income households decreasing or eliminating future contributions to savings plans as a reaction to the proposed elimination of the exclusion of employee contributions for retirement savings plans from taxable income, needs to be analyzed carefully when considering the overall impact of proposals to change existing tax incentives for retirement savings. PMID:22329131

  11. Evaluation of state taxes and tax incentives and their impact on the development of geothermal energy in western states

    SciTech Connect

    Bronder, L.D.; Meyer, R.T.

    1981-01-01

    The economic impact of existing and prospective state taxes and tax incentives on direct thermal applications of geothermal energy are evaluated. Study area is twelve western states which have existing and potential geothermal activities. Economic models representing the geothermal producer and business enterprise phases of four industrial/commercial uses of geothermal energy are synthesized and then placed in the existing tax structures of each state for evaluation. The four enterprises are a commercial greenhouse (low temperature process heat), apartment complex (low temperature space heat), food processor (moderate temperature process heat), and small scale energy system (electrical and direct thermal energy for a small industrial park). The effects of the state taxations on net profits and tax revenues are determined. Tax incentives to accelerate geothermal development are also examined. The magnitudes of total state and local tax collections vary considerably from state to state, which implies that geothermal producers and energy-using businesses may be selective in expanding or locating their geothermal operations.

  12. Urban and rural populations and labour-force structures: current patterns and their implications.

    PubMed

    Marcoux, A

    1990-01-01

    The discussion of the changing structure in urban and rural areas due to changing migration patterns reflects the effect on crop designation and production, the connection to development and fertility issues, and the labor force structure. Different patterns of migration by sex occur between Ethiopia where female rural-to-urban migration is the dominant trend and Indonesia where males moving to urban areas occurs. When countries are identified as primarily male urban and female rural, the migration pattern is male rural-to-urban and is concentrated in African countries, whereas the reverse with female urban and male rural occurs in Latin America and developed countries. The tendency of the age structure in developed and developing countries is for the concentration of the 20 -49 year olds in urban areas and the under 20 and over 49 in rural areas. It is determined that those under 20 have 3 times greater importance in developing rather than developed countries. While in Tunisia and the Near East the over-age-49 rural population has increased, in Cameroon, Myanmar, and Bangladesh, the rural under-age-30 population has increased suggesting different migration patterns; however, there is insufficient computerized data for analysis of regional world trends. The migration pattern of child bearing age women affects the aging rural population in either of two ways. 1) Women stay and bear children and help with farm production while male migrate, thus increasing the youth and over 50 populations. 2) Whole families move with only the aging remaining. The determinants of migration are complex. When there is inequality in land distribution, the most mobile population are those without land or with very small holdings. If agricultural workers are dependent on a landlord, then migration is decreased. Technology and mechanization which have predominated in the last decades can both displace labor in rural areas when situated next to farms and increase labor when multiple cropping is practiced. Technological contributions of fertilizer and irrigation can contribute to rural staying power depending upon the use of labor. Where household income increased due to labor intensive high value crops like tea or tobacco, the incentive to move is decreased unless security is desired through diversification of income. Field studies reflect that indeed women and children replace lost male agricultural workers, and although controversial, it appears from empirical studies that productivity in the long run goes down. Where cash crops and food crops are interchanged, famine can result. PMID:12343057

  13. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes(1) Tax on private...

  14. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers ...

  15. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees ...

  16. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  17. The current ability of HST to reveal morphological structure in medium-redshift galaxies

    NASA Technical Reports Server (NTRS)

    King, Ivan R.; Stanford, S. A.; Seitzer, Patrick; Bershady, Matthew A.; Keel, William C.; Koo, David C.; Weir, Nicholas; Djorgovski, S.; Windhorst, Rogier A.

    1991-01-01

    The capabilities of the Faint Object Camera (FOC) and the Wide Field Camera (WFC) are assessed on the basis of a brief program of single-orbit images of medium-faint galaxies. The FOC yielded a good resolved image of a compact galaxy at a blue magnitude J of 20.5 in a single-orbit exposure. WFC images have a survey capability that can include many galaxies per field, with sufficient resolving power to distinguish clearly between galaxies and stars down to the level of 0.2 arcsec, depending on the signal-to-noise ratio, and a reasonable capacity for morphology. Although some morphological detail can be discerned in even the aberrated images, deconvolutions are found to greatly enhance the ability to see structural detail. Even at the low S/N that is provided by single-orbit exposures, the more sophisticated restoration methods offer some advantage over simple Fourier or Lucy techniques.

  18. Application of structural health monitoring technologies to bio-systems: current status and path forward

    NASA Astrophysics Data System (ADS)

    Bhalla, Suresh; Srivastava, Shashank; Suresh, Rupali; Moharana, Sumedha; Kaur, Naveet; Gupta, Ashok

    2015-03-01

    This paper presents a case for extension of structural health monitoring (SHM) technologies to offer solutions for biomedical problems. SHM research has made remarkable progress during the last two/ three decades. These technologies are now being extended for possible applications in the bio-medical field. Especially, smart materials, such as piezoelectric ceramic (PZT) patches and fibre-Bragg grating (FBG) sensors, offer a new set of possibilities to the bio-medical community to augment their conventional set of sensors, tools and equipment. The paper presents some of the recent extensions of SHM, such as condition monitoring of bones, monitoring of dental implant post surgery and foot pressure measurement. Latest developments, such as non-bonded configuration of PZT patches for monitoring bones and possible applications in osteoporosis detection, are also discussed. In essence, there is a whole new gamut of new possibilities for SHM technologies making their foray into the bi-medical sector.

  19. The knee meniscus: structure-function, pathophysiology, current repair techniques, and prospects for regeneration

    PubMed Central

    Makris, Eleftherios A.; Hadidi, Pasha; Athanasiou, Kyriacos A.

    2011-01-01

    Extensive scientific investigations in recent decades have established the anatomical, biomechanical, and functional importance that the meniscus holds within the knee joint. As a vital part of the joint, it acts to prevent the deterioration and degeneration of articular cartilage, and the onset and development of osteoarthritis. For this reason, research into meniscus repair has been the recipient of particular interest from the orthopedic and bioengineering communities. Current repair techniques are only effective in treating lesions located in the peripheral vascularized region of the meniscus. Healing lesions found in the inner avascular region, which functions under a highly demanding mechanical environment, is considered to be a significant challenge. An adequate treatment approach has yet to be established, though many attempts have been undertaken. The current primary method for treatment is partial meniscectomy, which commonly results in the progressive development of osteoarthritis. This drawback has shifted research interest towards the fields of biomaterials and bioengineering, where it is hoped that meniscal deterioration can be tackled with the help of tissue engineering. So far, different approaches and strategies have contributed to the in vitro generation of meniscus constructs, which are capable of restoring meniscal lesions to some extent, both functionally as well as anatomically. The selection of the appropriate cell source (autologous, allogeneic, or xenogeneic cells, or stem cells) is undoubtedly regarded as key to successful meniscal tissue engineering. Furthermore, a large variation of scaffolds for tissue engineering have been proposed and produced in experimental and clinical studies, although a few problems with these (e.g., byproducts of degradation, stress shielding) have shifted research interest towards new strategies (e.g., scaffoldless approaches, self-assembly). A large number of different chemical (e.g., TGF-β1, C-ABC) and mechanical stimuli (e.g., direct compression, hydrostatic pressure) have also been investigated, both in terms of encouraging functional tissue formation, as well as in differentiating stem cells. Even though the problems accompanying meniscus tissue engineering research are considerable, we are undoubtedly in the dawn of a new era, whereby recent advances in biology, engineering, and medicine are leading to the successful treatment of meniscal lesions. PMID:21764438

  20. The knee meniscus: structure-function, pathophysiology, current repair techniques, and prospects for regeneration.

    PubMed

    Makris, Eleftherios A; Hadidi, Pasha; Athanasiou, Kyriacos A

    2011-10-01

    Extensive scientific investigations in recent decades have established the anatomical, biomechanical, and functional importance that the meniscus holds within the knee joint. As a vital part of the joint, it acts to prevent the deterioration and degeneration of articular cartilage, and the onset and development of osteoarthritis. For this reason, research into meniscus repair has been the recipient of particular interest from the orthopedic and bioengineering communities. Current repair techniques are only effective in treating lesions located in the peripheral vascularized region of the meniscus. Healing lesions found in the inner avascular region, which functions under a highly demanding mechanical environment, is considered to be a significant challenge. An adequate treatment approach has yet to be established, though many attempts have been undertaken. The current primary method for treatment is partial meniscectomy, which commonly results in the progressive development of osteoarthritis. This drawback has shifted research interest toward the fields of biomaterials and bioengineering, where it is hoped that meniscal deterioration can be tackled with the help of tissue engineering. So far, different approaches and strategies have contributed to the invitro generation of meniscus constructs, which are capable of restoring meniscal lesions to some extent, both functionally as well as anatomically. The selection of the appropriate cell source (autologous, allogeneic, or xenogeneic cells, or stem cells) is undoubtedly regarded as key to successful meniscal tissue engineering. Furthermore, a large variation of scaffolds for tissue engineering have been proposed and produced in experimental and clinical studies, although a few problems with these (e.g., byproducts of degradation, stress shielding) have shifted research interest toward new strategies (e.g., scaffoldless approaches, self-assembly). A large number of different chemical (e.g., TGF-?1, C-ABC) and mechanical stimuli (e.g., direct compression, hydrostatic pressure) have also been investigated, both in terms of encouraging functional tissue formation, as well as in differentiating stem cells. Even though the problems accompanying meniscus tissue engineering research are considerable, we are undoubtedly in the dawn of a new era, whereby recent advances in biology, engineering, and medicine are leading to the successful treatment of meniscal lesions. PMID:21764438

  1. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

    Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial subsidies.…

  2. Micronekton community structure in the epipelagic zone of the northern California Current upwelling system

    NASA Astrophysics Data System (ADS)

    Jason Phillips, A.; Brodeur, Richard D.; Suntsov, Andrey V.

    2009-01-01

    Spatial and temporal variability in the micronekton community and in oceanographic conditions were evaluated from nighttime midwater trawl samples collected between Heceta Head, Oregon (44.0N) and Willapa Bay, Washington (46.6N). Collections from 13 cruises (176 trawls) from 2004 to 2006 yielded over 17,000,000 micronekton individuals (350,000 excluding euphausiids), representing 76 taxa and 43 families. The community was numerically dominated by euphausiids, followed in decreasing order by midwater shrimp ( Sergestes similis), lanternfishes (Myctophidae), late larval/juvenile rockfishes ( Sebastes spp.), age-0 Pacific hake ( Merluccius productus), and pelagic squid ( Abraliopsis felis). We used cluster analysis, ordinations, multi-response permutation procedures (MRPP), and indicator species analysis (ISA) to examine community structure of the 28 dominant taxa. Ordination and cluster results indicated that distance from shore and sea-floor depth best characterized habitats used by different assemblages of the micronekton community. Temperature and salinity at various depths influenced community structure to a lesser extent, along with Ekman transport. MRPP and ISA results indicated that nearly all dominant taxa were associated with cross-shelf gradients. Based upon a comparison between historical samples collected in 1976 and 1981 and comparable trawls from this survey, distinct decadal differences among micronektonic fish assemblages were observed, including more juvenile flatfishes and rockfishes but a lower diversity of mesopelagic fishes, which may be related to interdecadal environmental changes between the two time periods. This study represents the first examination of the relationships between both vertebrate and invertebrate members of the epipelagic nekton community.

  3. Structure of the Newport-Inglewood/Rose Canyon and Palos Verdes Fault Zones and Implications for Current Fault Models

    NASA Astrophysics Data System (ADS)

    Sahakian, V. J.; Bormann, J. M.; Klotsko, S.; Holmes, J. J.; Driscoll, N. W.; Harding, A. J.; Kent, G.; Wesnousky, S. G.

    2014-12-01

    Faulting in the Inner California Borderlands is complex. In the past, this region has undergone various deformational events such as extensional and rotational deformation to variable strike-slip deformation; this has imparted the geomorphology and fault structures observed offshore Southern California. Several hypotheses have been proposed to explain the current fault structures and the hazards they pose to populated coastal regions. The geometry and architecture of these structures can have significant implications for ground motions in the event of a rupture, and therefore impact working models of hazard assessment. Here, focusing on the Newport-Inglewood/Rose Canyon (NI/RC) and Palos Verdes (PV) fault zones, we use new and existing multibeam, CHIRP and Multi-Channel Seismic (MCS) data to describe the geometry of the fault system. We interpret reprocessed (prestack time migration) MCS data collected in 1979, 1986, and 2006 as well as newly acquired high-res MCS datasets collected offshore San Diego County. Combining these high and intermediate resolution datasets with very high resolution CHIRP data, we define structures that show distinct changes in the style of deformation through time, and place constraints on the segmentation of faults in this system. The timing of the most recent deformation on the NI/RC appears to vary along-strike. Likewise, the NI/RC fault's dip direction and angle appears to vary along-strike, and these changes in dip seem to mark the boundaries of restraining and releasing bends. Additionally, the NI/RC fault appears to die away to the north, possibly partitioning its strain on to the PV fault. We will present interpretations of the faults' current deformational activity as well as likelihood of rupture propagating across releasing/restraining bends, and discuss how this impacts current fault models that are employed for hazard assessment for Los Angeles and San Diego counties.

  4. Double injection, resonant-tunneling recombination, and current-voltage characteristics in double-graphene-layer structures

    SciTech Connect

    Ryzhii, M.; Ryzhii, V.; Otsuji, T.; Maltsev, P. P.; Leiman, V. G.; Ryabova, N.; Mitin, V.

    2014-01-14

    We evaluate the effect of the recombination associated with interlayer transitions in ungated and gated double-graphene-layer (GL) structures on the injection of electrons and holes. Using the proposed model, we derive analytical expressions for the spatial distributions of the electron and hole Fermi energies and the energy gap between the Dirac points in GLs as well as their dependences on the bias and gate voltages. The current-voltage characteristics are calculated as well. The model is based on hydrodynamic equations for the electron and hole transports in GLs under the self-consistent electric field. It is shown that in undoped double-GL structures with weak scattering of electrons and holes on disorder, the Fermi energies and the energy gap are virtually constant across the main portions of GLs, although their values strongly depend on the voltages and recombination parameters. In contrast, the electron and hole scattering on disorder lead to substantial nonuniformities. The resonant inter-GL tunneling enables N-shaped current-voltage characteristics provided that GLs are sufficiently short. The width of the current maxima is much larger than the broadening of the tunneling resonance. In the double-GL structures with relatively long GLs, the N-shaped characteristics transform into the Z-shaped characteristics. The obtained results are in line with the experimental observations [Britnell et al., Nat. Commun. 4, 17941799 (2013)] and might be useful for design and optimization of different devices based on double-GL structures, including field-effect transistors and terahertz lasers.

  5. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States 1.903-1 Taxes in lieu...

  6. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  7. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  8. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  9. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax return), reasonable cause will be presumed, for the period of the extension of time to file... income tax return over the amount of tax paid on or before the regular due date of the return (by virtue... amount of tax shown on the individual income tax return; and (ii) Any balance due shown on the...

  10. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States 1.903-1 Taxes in lieu of...

  11. Energy dynamics and current sheet structure in fluid and kinetic simulations of decaying magnetohydrodynamic turbulence

    SciTech Connect

    Makwana, K. D. Cattaneo, F.; Zhdankin, V.; Li, H.; Daughton, W.

    2015-04-15

    Simulations of decaying magnetohydrodynamic (MHD) turbulence are performed with a fluid and a kinetic code. The initial condition is an ensemble of long-wavelength, counter-propagating, shear-Alfvén waves, which interact and rapidly generate strong MHD turbulence. The total energy is conserved and the rate of turbulent energy decay is very similar in both codes, although the fluid code has numerical dissipation, whereas the kinetic code has kinetic dissipation. The inertial range power spectrum index is similar in both the codes. The fluid code shows a perpendicular wavenumber spectral slope of k{sub ⊥}{sup −1.3}. The kinetic code shows a spectral slope of k{sub ⊥}{sup −1.5} for smaller simulation domain, and k{sub ⊥}{sup −1.3} for larger domain. We estimate that collisionless damping mechanisms in the kinetic code can account for the dissipation of the observed nonlinear energy cascade. Current sheets are geometrically characterized. Their lengths and widths are in good agreement between the two codes. The length scales linearly with the driving scale of the turbulence. In the fluid code, their thickness is determined by the grid resolution as there is no explicit diffusivity. In the kinetic code, their thickness is very close to the skin-depth, irrespective of the grid resolution. This work shows that kinetic codes can reproduce the MHD inertial range dynamics at large scales, while at the same time capturing important kinetic physics at small scales.

  12. Energy dynamics and current sheet structure in fluid and kinetic simulations of decaying magnetohydrodynamic turbulence

    NASA Astrophysics Data System (ADS)

    Makwana, K. D.; Zhdankin, V.; Li, H.; Daughton, W.; Cattaneo, F.

    2015-04-01

    Simulations of decaying magnetohydrodynamic (MHD) turbulence are performed with a fluid and a kinetic code. The initial condition is an ensemble of long-wavelength, counter-propagating, shear-Alfvn waves, which interact and rapidly generate strong MHD turbulence. The total energy is conserved and the rate of turbulent energy decay is very similar in both codes, although the fluid code has numerical dissipation, whereas the kinetic code has kinetic dissipation. The inertial range power spectrum index is similar in both the codes. The fluid code shows a perpendicular wavenumber spectral slope of k?-1.3 . The kinetic code shows a spectral slope of k?-1.5 for smaller simulation domain, and k?-1.3 for larger domain. We estimate that collisionless damping mechanisms in the kinetic code can account for the dissipation of the observed nonlinear energy cascade. Current sheets are geometrically characterized. Their lengths and widths are in good agreement between the two codes. The length scales linearly with the driving scale of the turbulence. In the fluid code, their thickness is determined by the grid resolution as there is no explicit diffusivity. In the kinetic code, their thickness is very close to the skin-depth, irrespective of the grid resolution. This work shows that kinetic codes can reproduce the MHD inertial range dynamics at large scales, while at the same time capturing important kinetic physics at small scales.

  13. Filamentary structures in dense plasma focus: Current filaments or vortex filaments?

    SciTech Connect

    Soto, Leopoldo Pavez, Cristian; Moreno, José; Castillo, Fermin; Veloso, Felipe; Auluck, S. K. H.

    2014-07-15

    Recent observations of an azimuthally distributed array of sub-millimeter size sources of fusion protons and correlation between extreme ultraviolet (XUV) images of filaments with neutron yield in PF-1000 plasma focus have re-kindled interest in their significance. These filaments have been described variously in literature as current filaments and vortex filaments, with very little experimental evidence in support of either nomenclature. This paper provides, for the first time, experimental observations of filaments on a table-top plasma focus device using three techniques: framing photography of visible self-luminosity from the plasma, schlieren photography, and interferometry. Quantitative evaluation of density profile of filaments from interferometry reveals that their radius closely agrees with the collision-less ion skin depth. This is a signature of relaxed state of a Hall fluid, which has significant mass flow with equipartition between kinetic and magnetic energy, supporting the “vortex filament” description. This interpretation is consistent with empirical evidence of an efficient energy concentration mechanism inferred from nuclear reaction yields.

  14. Filamentary structures in dense plasma focus: Current filaments or vortex filaments?

    NASA Astrophysics Data System (ADS)

    Soto, Leopoldo; Pavez, Cristian; Castillo, Fermin; Veloso, Felipe; Moreno, José; Auluck, S. K. H.

    2014-07-01

    Recent observations of an azimuthally distributed array of sub-millimeter size sources of fusion protons and correlation between extreme ultraviolet (XUV) images of filaments with neutron yield in PF-1000 plasma focus have re-kindled interest in their significance. These filaments have been described variously in literature as current filaments and vortex filaments, with very little experimental evidence in support of either nomenclature. This paper provides, for the first time, experimental observations of filaments on a table-top plasma focus device using three techniques: framing photography of visible self-luminosity from the plasma, schlieren photography, and interferometry. Quantitative evaluation of density profile of filaments from interferometry reveals that their radius closely agrees with the collision-less ion skin depth. This is a signature of relaxed state of a Hall fluid, which has significant mass flow with equipartition between kinetic and magnetic energy, supporting the "vortex filament" description. This interpretation is consistent with empirical evidence of an efficient energy concentration mechanism inferred from nuclear reaction yields.

  15. Does every US smoker bear the same cigarette tax?

    PubMed Central

    Xu, Xin; Malarcher, Ann; OHalloran, Alissa; Kruger, Judy

    2015-01-01

    Aims To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Design Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. Setting United States. Participants A total of 16 542 adult current smokers aged 18 years or older. Measurements Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. Findings The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 710 cents per pack for every $1 increase in excise tax (pass-through rate of 1.071.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 3083 cents per pack for every $1 tax increase (pass-through rate of 0.300.83, P < 0.05). Conclusions Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. PMID:24861973

  16. The need for strategic tax planning among nonprofit hospitals.

    PubMed

    Smith, Pamela C

    2005-01-01

    Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations. PMID:18973000

  17. Inverse cascade in the structure of substorm aurora and non-linear dynamics of field-aligned current filaments

    NASA Astrophysics Data System (ADS)

    Kozelov, B. V.; Golovchanskaya, I. V.; Mingalev, O. V.

    2011-08-01

    We investigate time evolution of scaling index αA that characterizes auroral luminosity fluctuations at the beginning of substorm expansion. With the use of UVI images from the Polar satellite, it is shown that αA typically varies from values less than unity to ~1.5, increasing with breakup progress. Similar scaling features were previously reported for fluctuations at smaller scales from all-sky TV observations. If this signature is interpreted in terms of non-linear interactions between scales, it means that the power of small-scale fluctuations is transferred with time to larger scales, a kind of the inverse cascade. Scaling behavior in the aurora during substorm activity is compared with that in the field-aligned currents simulated numerically in the model of non-linear interactions of Alfvénic coherent structures, according to the Chang et al. (2004) scenario. This scenario also suggests an inverse cascade, manifesting in clustering of small-scale field-aligned current filaments of the same polarity and formation of "coarse-grained" structures of field-aligned currents.

  18. Analysis of Eddy Current Capabilities for the Detection of Outer Diameter Stress Corrosion Cracking in Small Bore Metallic Structures

    NASA Technical Reports Server (NTRS)

    Wincheski, Buzz; Williams, Phillip; Simpson, John

    2007-01-01

    The use of eddy current techniques for the detection of outer diameter damage in tubing and many complex aerospace structures often requires the use of an inner diameter probe due to a lack of access to the outside of the part. In small bore structures the probe size and orientation are constrained by the inner diameter of the part, complicating the optimization of the inspection technique. Detection of flaws through a significant remaining wall thickness becomes limited not only by the standard depth of penetration, but also geometrical aspects of the probe. Recently, an orthogonal eddy current probe was developed for detection of such flaws in Space Shuttle Primary Reaction Control System (PRCS) Thrusters. In this case, the detection of deeply buried stress corrosion cracking by an inner diameter eddy current probe was sought. Probe optimization was performed based upon the limiting spatial dimensions, flaw orientation, and required detection sensitivity. Analysis of the probe/flaw interaction was performed through the use of finite and boundary element modeling techniques. Experimental data for the flaw detection capabilities, including a probability of detection study, will be presented along with the simulation data. The results of this work have led to the successful deployment of an inspection system for the detection of stress corrosion cracking in Space Shuttle Primary Reaction Control System (PRCS) Thrusters.

  19. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products 41.112 Tax return. The...

  20. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  1. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  2. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  3. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  4. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products 41.112 Tax return. The...

  5. Effectiveness of Property Tax Relief in Oregon.

    ERIC Educational Resources Information Center

    Hartman, William T.; Hwang, C. S.

    This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the

  6. Thermal structure of current sheets and supra-arcade downflows in the solar corona

    SciTech Connect

    Hanneman, Will J.; Reeves, Katharine K. E-mail: kreeves@cfa.harvard.edu

    2014-05-10

    After the peak intensity of many large solar flares, magnetic and thermodynamic processes give rise to a phenomenon known as supra-arcade downflows (SADs). SADs are sunward flowing density depletions, often observed in post-flare plasma sheets. Some models have suggested that the plasma in the dark lanes is heated to temperatures of 20-80 MK, which is much hotter than temperatures of the surrounding plasma. In this work, we use data from the Atmospheric Imaging Assembly on the Solar Dynamics Observatory and the X-Ray Telescope on the Hinode satellite to determine the thermal structure of SADs in the solar corona. We examine four flares that took place on 2011 October 22, 2012 January 14, 2012 January 16, and 2012 January 27. Differential emission measures are calculated for each flare and we compare the temperatures in the SADs to those of the surrounding plasma. We find that the SADs are hotter than the background, but cooler than the surrounding plasma in most cases, with only 1 out of the 11 SADs examined here having a slightly higher temperature than its surroundings.

  7. Structural changes of anodic layer on titanium in sulfate solution as a function of anodization duration in constant current mode

    NASA Astrophysics Data System (ADS)

    Komiya, Shinji; Sakamoto, Kouta; Ohtsu, Naofumi

    2014-03-01

    The present study investigated the effect of anodization time, in constant current mode, on the anodic oxide layer formed on titanium (Ti). Anodization of the Ti substrate was?carried out in a 0.1 M (NH4)2SO4 aqueous solution with reaction times of various durations, after which the characteristics and photocatalytic activity were investigated in detail. The TiO2 layer fabricated in a short duration exhibited comparatively flat surface morphology and an anatase-type crystal structure. This layer acted as a photocatalyst only under ultraviolet light (UV) illumination. Upon prolonging the anodization, the layer structure changed drastically. The surface morphology became rough, and the crystal structure changed to rutile-type TiO2. Furthermore, the layer showed photocatalytic activity both under UV and visible light illumination. Further anodization increased the amount of methylene blue (MB) adsorbed on the surface, but did not cause additional change to the structure of the anodic layer. The surface morphology and crystal structure of the anodic layer were predominantly controlled by the anodization time; thus, the anodization time is an important parameter for controlling the characteristics of the anodic layer.

  8. Lateral growth of ZnO nanorod arrays in polyhedral structures for high on-current field-effect transistors.

    PubMed

    Park, Yong-Kyu; Rho, Won-Yeop; Mahmoudi, Tahmineh; Hahn, Yoon-Bong

    2014-09-18

    Lateral growth of one-dimensional nanostructures is crucial for high performance field-effect transistors (FETs) which can drive a high on-current that is proportional to the number of nanorods (NRs) aligned between electrodes. Hence, it is strongly required to laterally and directly grow a large number of NRs between electrodes. For the first time, we propose a polyhedral-type FET (PH-FET) based on laterally-grown ZnO NRs, which includes circle, square and triangle configurations. The PH-FET structure not only provides a larger contact area than that of the planar parallel-type FET so that a great number of ZnO NRs are aligned between electrodes, but also generates a high on-current in the mA range (i.e., 5.5-6.8 mA). The high on-current PH-FET opens up a new range of applications for power devices where large currents have to be switched. PMID:25068450

  9. In-plane current induced domain wall nucleation and its stochasticity in perpendicular magnetic anisotropy Hall cross structures

    NASA Astrophysics Data System (ADS)

    Sethi, P.; Murapaka, C.; Lim, G. J.; Lew, W. S.

    2015-11-01

    Hall cross structures in magnetic nanowires are commonly used for electrical detection of magnetization reversal in which a domain wall (DW) is conventionally nucleated by a local Oersted field. In this letter, we demonstrate DW nucleation in Co/Ni perpendicular magnetic anisotropy nanowire at the magnetic Hall cross junction. The DWs are nucleated by applying an in-plane pulsed current through the nanowire without the need of a local Oersted field. The change in Hall resistance, detected using anomalous Hall effect, is governed by the magnetic volume switched at the Hall junction, which can be tuned by varying the magnitude of the applied current density and pulse width. The nucleated DWs are driven simultaneously under the spin transfer torque effect when the applied current density is above a threshold. The possibility of multiple DW generation and variation in magnetic volume switched makes nucleation process stochastic in nature. The in-plane current induced stochastic nature of DW generation may find applications in random number generation.

  10. Manipulation of multiple 360o domain wall structures and its current-driven motion in a magnetic nanostripe

    NASA Astrophysics Data System (ADS)

    Dong, Wenjun; Su, Yuanchang; Lei, Haiyang; Hu, Jingguo

    2015-11-01

    Dynamics of multiple transverse walls (TWs) in a magnetic nanostripe is studied by micromagnetic simulations. It shows that, when TWs are arranged in a stripe with same orientation, they will attract each other and finally annihilate. However, when adjacent TWs are arranged with opposite orientation, a metastable complex wall can be formed, e.g., two TWs lead to 360o wall. For three or more TWs, the formed complex wall includes a number of 360o substructures, which is called multiple 360o structure (M360S) here. The M360S itself may be used to store multiple logical data since each 360o substructure can act as logical "0" or "1". On the other hand, the M360S may behave like single TW under an applied current, namely, the M360S can be driven steadily by current like that of single TW. A parity effect of the number of 360o substructures on the critical current for the annihilation is found. Namely, when the number is odd or even, the critical current increase or decrease with the increasing of the number, respectively. The parity effect is relevant to the out-of-plane magnetic moment of the M360S.

  11. Effect of current density and bath composition on crystalline structure and magnetic properties of electrodeposited FeCoW alloy

    NASA Astrophysics Data System (ADS)

    Ghaferi, Z.; Sharafi, S.; Bahrololoom, M. E.

    2015-11-01

    In this research, FeCoW alloy coatings were prepared by galvanostatic method. The influence of current density and bath composition on microstructure and magnetic properties of electrodeposited FeCoW alloys were also studied. All coatings showed (2 2 0) preferred orientation with a two phase structure at higher current densities. Grain size of the coatings deposited from 0.01 and 0.03 M tungsten content electrolytes was in the range of 29-126 and 10-42 nm, respectively. Microhardness of the coatings deposited from the former electrolyte changed by chemical composition of the alloys, while this parameter changed by grain-size reduction for the coatings deposited from the latter one. The coercivity was controlled by grain-size reduction and surface morphology. It could be stated that the high-tungsten content electrolyte produced coatings with superior magnetic behaviour and microhardness compared with the electrolyte with low -tungsten content.

  12. TCAD analysis of the leakage current and breakdown versus temperature of GaN-on-Silicon vertical structures

    NASA Astrophysics Data System (ADS)

    Cornigli, Davide; Monti, Federico; Reggiani, Susanna; Gnani, Elena; Gnudi, Antonio; Baccarani, Giorgio

    2016-01-01

    A TCAD-based approach has been used to investigate the leakage current and breakdown regime of vertical GaN/AlGaN/Si structures at different ambient temperatures. TCAD modeling has been used to assess possible mechanisms of the forward-bias leakage current. A good agreement with experimental data has been obtained by implementing both trap-assisted and Poole-Frenkel conduction mechanisms into the deeper buffer layers, indicating that conduction is dominated by electron injection from silicon into a continuum of states at a given energy offset in the transition layer, which might be associated with conductive dislocation defects. The latter mechanisms have been proven to anticipate the onset of breakdown at high temperatures.

  13. Independent power tax strategies

    SciTech Connect

    Smotkin, M.L.; Massie, J.M.

    1994-09-01

    As project opportunities become more competitive in the independent power industry, companies need to be more aggressive in the bidding process for new projects. Project owners are traditionally reluctant to lower their rate of return, but there are other ways to remain competitive. For most projects, advance planning for the timing of tax depreciation and the amortization of start-up costs can have a significant effect on a project`s rate of return and ultimately can be the difference between a successful project and a lost bid.

  14. Mapping B1-induced eddy current effects near metallic structures in MR images: A comparison of simulation and experiment

    NASA Astrophysics Data System (ADS)

    Vashaee, S.; Goora, F.; Britton, M. M.; Newling, B.; Balcom, B. J.

    2015-01-01

    Magnetic resonance imaging (MRI) in the presence of metallic structures is very common in medical and non-medical fields. Metallic structures cause MRI image distortions by three mechanisms: (1) static field distortion through magnetic susceptibility mismatch, (2) eddy currents induced by switched magnetic field gradients and (3) radio frequency (RF) induced eddy currents. Single point ramped imaging with T1 enhancement (SPRITE) MRI measurements are largely immune to susceptibility and gradient induced eddy current artifacts. As a result, one can isolate the effects of metal objects on the RF field. The RF field affects both the excitation and detection of the magnetic resonance (MR) signal. This is challenging with conventional MRI methods, which cannot readily separate the three effects. RF induced MRI artifacts were investigated experimentally at 2.4 T by analyzing image distortions surrounding two geometrically identical metallic strips of aluminum and lead. The strips were immersed in agar gel doped with contrast agent and imaged employing the conical SPRITE sequence. B1 mapping with pure phase encode SPRITE was employed to measure the B1 field around the strips of metal. The strip geometry was chosen to mimic metal electrodes employed in electrochemistry studies. Simulations are employed to investigate the RF field induced eddy currents in the two metallic strips. The RF simulation results are in good agreement with experimental results. Experimental and simulation results show that the metal has a pronounced effect on the B1 distribution and B1 amplitude in the surrounding space. The electrical conductivity of the metal has a minimal effect.

  15. The Impact of a 25 Cent-Per-Drink Alcohol Tax Increase: Who Pays the Tab?

    PubMed Central

    Daley, James I.; Stahre, Mandy A.; Chaloupka, Frank J.; Naimi, Timothy S.

    2013-01-01

    Background Excessive alcohol consumption causes 79,000 deaths annually in the U.S., shortening the lives of those who die by approximately 30 years. Although alcohol taxation is an effective measure to reduce excessive consumption and related harms, some argue that increasing alcohol taxes places an unfair economic burden on responsible drinkers and socially disadvantaged persons. Purpose To examine the impact of a hypothetical tax increase based on alcohol consumption and socio-demographic characteristics of current drinkers, individually and in aggregate. Methods Data from the 2008 Behavioral Risk Factor Surveillance System survey was analyzed from 20102011 to determine the net financial impact of a hypothetical 25 cent-per-drink tax increase on current drinkers in the U.S. Higher-risk drinkers were defined as those whose past-30 day consumption included binge drinking, heavy drinking, drinking in excess of the U.S. Dietary Guidelines, and alcohol-impaired driving. Results Of current drinkers in the U.S., 50.4% (or approximately 25% of the total U.S. population) were classified as higher-risk drinkers. The tax increase would result in a 9.2% reduction in alcohol consumption, including an 11.4% reduction in heavy drinking. Compared with lower-risk drinkers, higher-risk drinkers paid 4.7 times more in net increased annual per capita taxes, and paid 82.7% of net increased annual aggregate taxes. Lower-risk drinkers paid less than $30 in net increased taxes annually. In aggregate, groups who paid the most in net tax increases included those who were white, male, between the ages of 21 and 50, earning ?$50,000 per year, employed, and had a college degree. Conclusions A 25 cent-per-drink alcohol tax increase would reduce excessive drinking, and higher-risk drinkers would pay the substantial majority of the net tax increase. PMID:22424251

  16. Fractal structure of low-temperature plasma of arc discharge as a consequence of the interaction of current sheets

    NASA Astrophysics Data System (ADS)

    Smolanov, N. A.

    2016-01-01

    The structure of the particles deposited from the plasma arc discharge were studied. The flow of plasma spreading from the cathode spot to the walls of the vacuum chamber. Electric and magnetic fields to influence the plasma flow. The fractal nature of the particles from the plasma identified by small-angle X-ray scattering. Possible cause of their formation is due to the instability of the growth front and nonequilibrium conditions for their production - a high speed transition of the vapor-liquid-solid or vapor - crystal. The hypothesis of a plasma arc containing dust particles current sheets was proposed.

  17. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  18. Current treatment of bulk single walled carbon nanotubes to heal defects without structural change for increased electrical and thermal conductivities

    NASA Astrophysics Data System (ADS)

    Matsumoto, Naoyuki; Oshima, Azusa; Yumura, Motoo; Futaba, Don N.; Hata, Kenji

    2015-05-01

    By applying electrical current with heat, we succeeded in improving the graphitization of single walled carbon nanotubes (SWCNTs) without increasing the diameter and wall number. At 800 C, 150 A cm-2 (1150 W cm-2) for 1 min, we achieved a 3.2-times increase in the Raman G- to D-band ratio, a 3.1-times increase in electrical conductivity (from 25.2 to 78.1 S cm-1), a 3.7-times increase in thermal conductivity (from 3.5 to 12.8 W m-1 K-1), and even a 1.7-times increase in dispersibility (from 1.7 to 2.9 mg L-1). The electrical and thermal conductivities did not only increase simultaneously, but their relative increases were identical across our experimental range that stems from defect healing without any change in diameter and wall number. In contrast, a significant increase in diameter and wall number was observed when current was not applied. These results demonstrate the importance of applying current to improve the graphitization of SWCNTs while maintaining their structure as SWCNTs.By applying electrical current with heat, we succeeded in improving the graphitization of single walled carbon nanotubes (SWCNTs) without increasing the diameter and wall number. At 800 C, 150 A cm-2 (1150 W cm-2) for 1 min, we achieved a 3.2-times increase in the Raman G- to D-band ratio, a 3.1-times increase in electrical conductivity (from 25.2 to 78.1 S cm-1), a 3.7-times increase in thermal conductivity (from 3.5 to 12.8 W m-1 K-1), and even a 1.7-times increase in dispersibility (from 1.7 to 2.9 mg L-1). The electrical and thermal conductivities did not only increase simultaneously, but their relative increases were identical across our experimental range that stems from defect healing without any change in diameter and wall number. In contrast, a significant increase in diameter and wall number was observed when current was not applied. These results demonstrate the importance of applying current to improve the graphitization of SWCNTs while maintaining their structure as SWCNTs. Electronic supplementary information (ESI) available. See DOI: 10.1039/c5nr00170f

  19. Carbon taxes and India

    SciTech Connect

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  20. Non-linear effects of soda taxes on consumption and weight outcomes.

    PubMed

    Fletcher, Jason M; Frisvold, David E; Tefft, Nathan

    2015-05-01

    The potential health impacts of imposing large taxes on soda to improve population health have been of interest for over a decade. As estimates of the effects of existing soda taxes with low rates suggest little health improvements, recent proposals suggest that large taxes may be effective in reducing weight because of non-linear consumption responses or threshold effects. This paper tests this hypothesis in two ways. First, we estimate non-linear effects of taxes using the range of current rates. Second, we leverage the sudden, relatively large soda tax increase in two states during the early 1990s combined with new synthetic control methods useful for comparative case studies. Our findings suggest virtually no evidence of non-linear or threshold effects. PMID:24615758

  1. Population structure of three species of Anisakis nematodes recovered from Pacific sardines (Sardinops sagax) distributed throughout the California Current system.

    PubMed

    Baldwin, Rebecca E; Rew, Mary Beth; Johansson, Mattias L; Banks, Michael A; Jacobson, Kym C

    2011-08-01

    Members of the Anisakidae are known to infect over 200 pelagic fish species and have been frequently used as biological tags to identify fish populations. Despite information on the global distribution of Anisakis species, there is little information on the genetic diversity and population structure of this genus, which could be useful in assessing the stock structure of their fish hosts. From 2005 through 2008, 148 larval anisakids were recovered from Pacific sardine (Sardinops sagax) in the California Current upwelling zone and were genetically sequenced. Sardines were captured off Vancouver Island, British Columbia in the north to San Diego, California in the south. Three species, Anisakis pegreffii, Anisakis simplex 'C', and Anisakis simplex s.s., were identified with the use of sequences from the internal transcribed spacers (ITS1 and ITS2) and the 5.8s subunit of the nuclear ribosomal DNA. The degree of nematode population structure was assessed with the use of the cytochrome c oxidase 2 (cox2) mitochondrial DNA gene. All 3 Anisakis species were distributed throughout the study region from 32N to 50N latitude. There was no association between sardine length and either nematode infection intensity or Anisakis species recovered. Larval Anisakis species and mitochondrial haplotype distributions from both parsimony networks and analyses of molecular variance revealed a panmictic distribution of these parasites, which infect sardines throughout the California Current ecosystem. Panmictic distribution of the larval Anisakis spp. populations may be a result of the presumed migratory pathways of the intermediate host (the Pacific sardine), moving into the northern portion of the California Current in summer and returning to the southern portion to overwinter and spawn in spring. However, the wider geographic range of paratenic (large piscine predators), and final hosts (cetaceans) can also explain the observed distribution pattern. As a result, the recovery of 3 Anisakis species and a panmictic distribution of their haplotypes could not be used to confirm or deny the presence of population subdivision of Pacific sardines in the California Current system. PMID:21506810

  2. Impact of tax incentives on the commercialization of solar thermal electric technologies. Volume II. Federal revenue considerations

    SciTech Connect

    Bos, P.B.; Morris, G.P.

    1985-11-01

    The purpose of this study was to quantify the impact of the Solar Thermal Central Receiver (STCR) tax incentives and commercialization on the federal treasury revenues. The initial STCR market penetration was assumed to take place in California, because of favorable local conditions. The initial financing was assumed to be underwritten by intermediary partnerships under long-term avoided cost contracts with the local utility companies with subsequent sale of the plants to utilities at competitive prices. To estimate the impacts of these various tax incentives associated with the commercialization of the STCR technology, the tax revenues and costs for the STCR plants were compared with the tax revenues and costs for the displaced conventional power plants. This differential analysis takes into account the different operating expenses, as well as the different depreciation charges, financing costs, and tax credits associated with STCR and conventional plants. The study also evaluated the impact of both the previous (1983) and current (1984) proposed federal energy tax credits. The resulting total annual tax cash flows were subsequently cumulated to determine the aggregate tax revenues and costs throughout the 1985 to 2034 time period. The results of this analysis indicate that the initial federal tax revenues are negative. With increasing market penetration, the installed costs of the STCR plants decrease rapidly and the net present values of the tax revenue cash flows associated with plants constructed after 1995 are positive, and become significantly larger than those for the corresponding displaced conventional plants.

  3. Electrodeposition of hierarchically structured three-dimensional nickeliron electrodes for efficient oxygen evolution at high current densities

    PubMed Central

    Lu, Xunyu; Zhao, Chuan

    2015-01-01

    Large-scale industrial application of electrolytic splitting of water has called for the development of oxygen evolution electrodes that are inexpensive, robust and can deliver large current density (>500?mA?cm?2) at low applied potentials. Here we show that an efficient oxygen electrode can be developed by electrodepositing amorphous mesoporous nickeliron composite nanosheets directly onto macroporous nickel foam substrates. The as-prepared oxygen electrode exhibits high catalytic activity towards water oxidation in alkaline solutions, which only requires an overpotential of 200?mV to initiate the reaction, and is capable of delivering current densities of 500 and 1,000?mA?cm?2 at overpotentials of 240 and 270?mV, respectively. The electrode also shows prolonged stability against bulk water electrolysis at large current. Collectively, the as-prepared three-dimensional structured electrode is the most efficient oxygen evolution electrode in alkaline electrolytes reported to the best of our knowledge, and can potentially be applied for industrial scale water electrolysis. PMID:25776015

  4. Electrodeposition of hierarchically structured three-dimensional nickel-iron electrodes for efficient oxygen evolution at high current densities.

    PubMed

    Lu, Xunyu; Zhao, Chuan

    2015-01-01

    Large-scale industrial application of electrolytic splitting of water has called for the development of oxygen evolution electrodes that are inexpensive, robust and can deliver large current density (>500?mA?cm(-2)) at low applied potentials. Here we show that an efficient oxygen electrode can be developed by electrodepositing amorphous mesoporous nickel-iron composite nanosheets directly onto macroporous nickel foam substrates. The as-prepared oxygen electrode exhibits high catalytic activity towards water oxidation in alkaline solutions, which only requires an overpotential of 200?mV to initiate the reaction, and is capable of delivering current densities of 500 and 1,000?mA?cm(-2) at overpotentials of 240 and 270?mV, respectively. The electrode also shows prolonged stability against bulk water electrolysis at large current. Collectively, the as-prepared three-dimensional structured electrode is the most efficient oxygen evolution electrode in alkaline electrolytes reported to the best of our knowledge, and can potentially be applied for industrial scale water electrolysis. PMID:25776015

  5. Electrodeposition of hierarchically structured three-dimensional nickel-iron electrodes for efficient oxygen evolution at high current densities

    NASA Astrophysics Data System (ADS)

    Lu, Xunyu; Zhao, Chuan

    2015-03-01

    Large-scale industrial application of electrolytic splitting of water has called for the development of oxygen evolution electrodes that are inexpensive, robust and can deliver large current density (>500?mA?cm-2) at low applied potentials. Here we show that an efficient oxygen electrode can be developed by electrodepositing amorphous mesoporous nickel-iron composite nanosheets directly onto macroporous nickel foam substrates. The as-prepared oxygen electrode exhibits high catalytic activity towards water oxidation in alkaline solutions, which only requires an overpotential of 200?mV to initiate the reaction, and is capable of delivering current densities of 500 and 1,000?mA?cm-2 at overpotentials of 240 and 270?mV, respectively. The electrode also shows prolonged stability against bulk water electrolysis at large current. Collectively, the as-prepared three-dimensional structured electrode is the most efficient oxygen evolution electrode in alkaline electrolytes reported to the best of our knowledge, and can potentially be applied for industrial scale water electrolysis.

  6. Health spending, illicit financial flows and tax incentives in Malawi.

    PubMed

    O'Hare, B; Curtis, M

    2014-12-01

    This analysis examines the gaps in health care financing in Malawi and how foregone taxes could fill these gaps. It begins with an assessment of the disease burden and government health expenditure. Then it analyses the tax revenues foregone by the government of Malawi by two main routes: Illicit financial flows (IFF) from the country, Tax incentives. We find that there are significant financing gaps in the health sector; for example, government expenditure is United States Dollars (USD) 177 million for 2013/2014 while projected donor contribution in 2013/2014 is USD 207 million and the total cost for the minimal health package is USD 535 million. Thus the funding gap between the government budget for health and the required spending to provide the minimal package for 2013/2014 is USD 358 million. On the other hand we estimate that almost USD 400 million is lost through IFF and corporate utilization of tax incentives each year. The revenues foregone plus the current government health spending would be sufficient to cover the minimal public health package for all Malawians and would help tackle Malawi's disease burden. Every effort must be made, including improving transparency and revising laws, to curtail IFF and moderate tax incentives. PMID:26167264

  7. At least 10% shorter C-H bonds in cryogenic protein crystal structures than in current AMBER forcefields.

    PubMed

    Pang, Yuan-Ping

    2015-03-01

    High resolution protein crystal structures resolved with X-ray diffraction data at cryogenic temperature are commonly used as experimental data to refine forcefields and evaluate protein folding simulations. However, it has been unclear hitherto whether the C-H bond lengths in cryogenic protein structures are significantly different from those defined in forcefields to affect protein folding simulations. This article reports the finding that the C-H bonds in high resolution cryogenic protein structures are 10-14% shorter than those defined in current AMBER forcefields, according to 3709 C-H bonds in the cryogenic protein structures with resolutions of 0.62-0.79 . Also, 20 all-atom, isothermal-isobaric, 0.5-?s molecular dynamics simulations showed that chignolin folded from a fully-extended backbone formation to the native ?-hairpin conformation in the simulations using AMBER forcefield FF12SB at 300 K with an aggregated native state population including standard error of 10 4%. However, the aggregated native state population with standard error reduced to 3 2% in the same simulations except that C-H bonds were shortened by 10-14%. Furthermore, the aggregated native state populations with standard errors increased to 35 3% and 26 3% when using FF12MC, which is based on AMBER forcefield FF99, with and without the shortened C-H bonds, respectively. These results show that the 10-14% bond length differences can significantly affect protein folding simulations and suggest that re-parameterization of C-H bonds according to the cryogenic structures could improve the ability of a forcefield to fold proteins in molecular dynamics simulations. PMID:25661001

  8. An Integrated Procedure for the Structural Design of a Composite Rotor-Hydrofoil of a Water Current Turbine (WCT)

    NASA Astrophysics Data System (ADS)

    Oller Aramayo, S. A.; Nallim, L. G.; Oller, S.

    2013-12-01

    This paper shows an integrated structural design optimization of a composite rotor-hydrofoil of a water current turbine by means the finite elements method (FEM), using a Serial/Parallel mixing theory (Rastellini et al. Comput. Struct. 86:879-896, 2008, Martinez et al., 2007, Martinez and Oller Arch. Comput. Methods. 16(4):357-397, 2009, Martinez et al. Compos. Part B Eng. 42(2011):134-144, 2010) coupled with a fluid-dynamic formulation and multi-objective optimization algorithm (Gen and Cheng 1997, Lee et al. Compos. Struct. 99:181-192, 2013, Lee et al. Compos. Struct. 94(3):1087-1096, 2012). The composite hydrofoil of the turbine rotor has been design using a reinforced laminate composites, taking into account the optimization of the carbon fiber orientation to obtain the maximum strength and lower rotational-inertia. Also, these results have been compared with a steel hydrofoil remarking the different performance on both structures. The mechanical and geometrical parameters involved in the design of this fiber-reinforced composite material are the fiber orientation, number of layers, stacking sequence and laminate thickness. Water pressure in the rotor of the turbine is obtained from a coupled fluid-dynamic simulation (CFD), whose detail can be found in the reference Oller et al. (2012). The main purpose of this paper is to achieve a very low inertia rotor minimizing the start-stop effect, because it is applied in axial water flow turbine currently in design by the authors, in which is important to take the maximum advantage of the kinetic energy. The FEM simulation codes are engineered by CIMNE (International Center for Numerical Method in Engineering, Barcelona, Spain), COMPack for the solids problem application, KRATOS for fluid dynamic application and RMOP for the structural optimization. To validate the procedure here presented, many turbine rotors made of composite materials are analyzed and three of them are compared with the steel one.

  9. [D-cells of the gastroenteropancreatic system: development, structure, function and regeneration (history and current state of the problem)].

    PubMed

    Ivanova, V F; Kostiukevich, S V

    2015-01-01

    The present review summarizes the literature data and the results of authors' own research on the development, structure, function and regeneration of D-endocrinocytes of gastroenteropancreatic (GEP) system. The history of the research of these cells is reviewed and its current state of the problem is discussed. The information on the difference of somatostatin-producing D-endocrinocytes from other types of endocrine cells of GAP system is presented, namely, the prevalence of these cells in all the organs of the digestive system (stomach, small and large intestine, pancreas) and other systems of the body, the peculiarities of their structure and regeneration in various species of vertebrate animals and humans in embryonic development, under conditions of normal functioning and in various types of pathology. On the basis of the data on the early differentiation of D-endocrinocytes and their secretion of hormones during embryonic development, structure, cytophysiology and relationships within the general endocrinocyte population, it is suggested that D-endocrinocytes play an important role in the morpho-functional state of GEP system. PMID:25958735

  10. At least 10% shorter C–H bonds in cryogenic protein crystal structures than in current AMBER forcefields

    SciTech Connect

    Pang, Yuan-Ping

    2015-03-06

    High resolution protein crystal structures resolved with X-ray diffraction data at cryogenic temperature are commonly used as experimental data to refine forcefields and evaluate protein folding simulations. However, it has been unclear hitherto whether the C–H bond lengths in cryogenic protein structures are significantly different from those defined in forcefields to affect protein folding simulations. This article reports the finding that the C–H bonds in high resolution cryogenic protein structures are 10–14% shorter than those defined in current AMBER forcefields, according to 3709 C–H bonds in the cryogenic protein structures with resolutions of 0.62–0.79 Å. Also, 20 all-atom, isothermal–isobaric, 0.5-μs molecular dynamics simulations showed that chignolin folded from a fully-extended backbone formation to the native β-hairpin conformation in the simulations using AMBER forcefield FF12SB at 300 K with an aggregated native state population including standard error of 10 ± 4%. However, the aggregated native state population with standard error reduced to 3 ± 2% in the same simulations except that C–H bonds were shortened by 10–14%. Furthermore, the aggregated native state populations with standard errors increased to 35 ± 3% and 26 ± 3% when using FF12MC, which is based on AMBER forcefield FF99, with and without the shortened C–H bonds, respectively. These results show that the 10–14% bond length differences can significantly affect protein folding simulations and suggest that re-parameterization of C–H bonds according to the cryogenic structures could improve the ability of a forcefield to fold proteins in molecular dynamics simulations. - Highlights: • Cryogenic crystal structures are commonly used in computational studies of proteins. • C–H bonds in the cryogenic structures are shorter than those defined in forcefields. • A survey of 3709 C–H bonds shows that the cryogenic bonds are 10–14% shorter. • The 10–14% differences affect molecular dynamics simulations of protein folding. • Shortening C–H bonds by 10–14% can improve protein folding simulations.

  11. 75 FR 1735 - Section 3504 Agent Employment Tax Liability

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-13

    ... structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of... to update the citation to the Internal Revenue Code of 1986. Proposed Effective Date These... INCOME TAX AT SOURCE Paragraph 1. The authority citation for part 31 continues to read in part as...

  12. The School Property Tax Reconsidered.

    ERIC Educational Resources Information Center

    Jones, Thomas

    1978-01-01

    The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

  13. Funding School Choice: A Road Map to Tax-Credit Scholarship Programs and Scholarship Granting Organizations. Issues in Depth

    ERIC Educational Resources Information Center

    Forster, Greg

    2006-01-01

    Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that

  14. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard,...

  15. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal...

  16. 26 CFR 31.3403-1 - Liability for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source 31.3403-1 Liability for tax. Every employer required to deduct and withhold the... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Liability for tax. 31.3403-1 Section...

  17. 26 CFR 31.3403-1 - Liability for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source 31.3403-1 Liability for tax. Every employer required to deduct and withhold the... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Liability for tax. 31.3403-1 Section...

  18. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax 1.1491-1 Imposition of tax. Section 1491 imposes...

  19. 26 CFR 31.3403-1 - Liability for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source 31.3403-1 Liability for tax. Every employer required to deduct and withhold the... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Liability for tax. 31.3403-1 Section...

  20. 26 CFR 44.4401-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4401-1 Section 44.4401-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers 44.4401-1 Imposition of tax. (a) In general. Section 4401 imposes a tax on all wagers, as defined in section 4421. See section 4421 and ...

  1. 7 CFR 1925.2 - Definition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Definition of tax. 1925.2 Section 1925.2 Agriculture... TAXES Real Estate Tax Servicing 1925.2 Definition of tax. For the purpose of this instruction, the word tax means all taxes, assessments, levies, irrigation and water charges or other...

  2. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  3. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other TaxesAccrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  4. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  5. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  6. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  7. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes 53.4965-3 Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax...

  8. 26 CFR 41.4481-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 41.4481-1 Section 41.4481-1... TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles 41.4481-1 Imposition of tax. (a) In general. Tax is imposed on the use during a taxable period of...

  9. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General 44.67 Payment of tax. (a) General. The taxes...

  10. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General 44.67 Payment of tax. (a) General. The taxes...

  11. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability 1.1502-5 Estimated tax. (a) General rule(1) Consolidated estimated tax. If a group files...

  12. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Underpayments or overpayments. Any underpayment or overpayment of employer tax resulting from the employer's... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

  13. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  14. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees ...

  15. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) 31.3301-1 Persons liable...

  16. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers ...

  17. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  18. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  19. State and Local Tax Performance, 1981 (Basic Tabulations).

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Schoening, Niles C.

    Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal

  20. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and

  1. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year...

  2. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Expatriation to avoid tax. 20.2107-1 Section 20... GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates of Nonresidents Not Citizens 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on...

  3. Crustal structure and gravity anomalies beneath the Rif, northern Morocco: implications for the current tectonics of the Alboran region

    NASA Astrophysics Data System (ADS)

    Petit, Carole; Corsini, Michel; Bonnin, Mickal; Scalabrino, Bruno; Le Pourhiet, Laetitia; Nolet, Guust; Romagny, Adrien

    2014-05-01

    Topography in orogenic belts results from complex interactions between crustal tectonics, mantle dynamics and surface erosion, all processes leading to more or less important isostatic readjusments. The Alboran region in Western Mediterranean is characterized by curved mountain belts (Rif and Betics) surrounding the Alboran Sea basin, which is composed of an extended continental crust. Several indices advocate for a recent, and possibly still active uplift of the internal Rif units. Current horizontal kinematics of the Rif region are markedly different from the global Iberia-Africa convergence vectors, which has led some authors to propose complex plate boundary geometries in this area, or to infer the presence of a westward-directed, increased basal traction beneath it. Given the protracted geodynamic history of this region, both global plate kinematics and crust and mantle dynamics may actually play a role in the present-day horizontal and vertical movements. In this study, we focus on the role of crust and mantle dynamics on the present-day structure and kinematics of the Rif region. We first analyze Bouguer gravity data together with published Moho depths computed from receiver functions in order to determine the amount of isostatic compensation or un-compensation of the Rif topography. Finally, isostatic anomalies are compared with GPS data and with recently obtained tomographic images, and a schematic model of the current structure and kinematics of the Rif domain is presented. We show that the Rif is characterized by an over-compensated (i.e., too deep Moho) topography west of 4.5E, suggesting a crustal overthickening associated with a negative dynamic topography. Comparison with kinematic data suggests that lithospheric mantle removal associated with a viscous flow of the lower crust beneath the Rif could explain the deep crustal root as well as the active uplift and westward motion of the Rif region.

  4. Radial Broadening of DC potential structures in front of ICRF antennas by transverse exchange of RF currents

    SciTech Connect

    Faudot, E.; Heuraux, S.; Colas, L.; Gunn, J.

    2009-11-26

    Measurements show that the vicinity of powered Ion Cyclotron Range of Frequency (ICRF) antennae is biased positively with respect to its environment. This is attributed to RF-sheaths. The radial penetration of DC potentials into Tokamak SOL determines the power deposition on the walls and especially on the antenna structure, which is a key point for long time clean discharges. Within independent flux tube models of RF-sheath rectification the radial penetration of DC potentials is determined by the skin depth x{sub 0} = c/{omega}{sub pe} for the slow wave. When self-consistent exchanges of transverse RF currents are allowed between neighboring flux tubes, such a structure can be broadened radially up to a characteristic transverse length L. Broadening arises as soon as L>r{sub 0}. A linear modeling gives a first evaluation of the theoretical length L{approx_equal}(L{sub parallel} {rho}{sub ci}/){sup 1/2}. Within the 'flute assumption' it scales with the length L{sub parallel} of open flux tubes and the ion Larmor radius {rho}{sub ci}. This has been confirmed by the SEM code which takes into account non-linear rectifications. Applying our model to several potential maps generated by an ITER antenna, it comes out that L ranges between 1 and 10 cm depending on local L{sub parallel} and on typical ITER plasma parameters. Langmuir probe measurements on Tore Supra suggest that the broadening is lower than predicted by the code, which supposes that currents do not occur all over the parallel magnetic lines but on a fraction of it.

  5. A scorpion venom neurotoxin paralytic to insects that affects sodium current inactivation: Purification, primary structure, and mode of action

    SciTech Connect

    Eitan, M.; Fowler, E.; Herrmann, R.; Duval, A.; Pelhate, M.; Zlotkin, E. )

    1990-06-26

    A new toxin, Lqh alpha IT, which caused a unique mode of paralysis of blowfly larvae, was purified from the venom of the scorpion Leiurus quinquestriatus hebraeus, and its structural and pharmacological properties were compared to those of three other groups of neurotoxins found in Buthinae scorpion venoms. Like the excitatory and depressant insect-selective neurotoxins, Lqh alpha IT was highly toxic to insects, but it differed from these toxins in two important characteristics: (a) Lqh alpha IT lacked strict selectivity for insects; it was highly toxic to crustaceans and had a measurable but low toxicity to mice. (b) It did not displace an excitatory insect toxin, 125I-AaIT, from its binding sites in the insect neuronal membrane; this indicates that the binding sites for Lqh alpha IT are different from those shared by the excitatory and depressant toxins. However, in its primary structure and its effect on excitable tissues, Lqh alpha IT strongly resembled the well-characterized alpha scorpion toxins, which affect mammals. The amino acid sequence was identical with alpha toxin sequences in 55%-75% of positions. This degree of similarity is comparable to that seen among the alpha toxins themselves. Voltage- and current-clamp studies showed that Lqh alpha IT caused an extreme prolongation of the action potential in both cockroach giant axon and rat skeletal muscle preparations as a result of the slowing and incomplete inactivation of the sodium currents. These observations indicate that Lqh alpha IT is an alpha toxin which acts on insect sodium channels.

  6. Long-term variability of the upper layer structure of the northern part of Canary Current Upwelling System

    NASA Astrophysics Data System (ADS)

    Laginha Silva, Patricia; Relvas, Paulo; Santos, Miguel

    2014-05-01

    The Canary Current Upwelling System (CCUS) is one of the major four Eastern Boundary Upwelling Systems (EBUS) of the world. The strong dynamic link between the atmosphere and the ocean in these regions makes them highly sensitive to global changes. In this work a particular attention is given to the long-term variability of the coastal upwelling that dominates the oceanography of the region during a large part of the year. We will investigate the long-term variability of the thermocline depth and the mixed layer depth, along with the temporal evolution of the stratification. This study describes the response, at decadal scales, of the ocean sub-surface structure off Western Iberia and North Africa (CCUS northern segment: 43N to 30N) to the observed global warming during the last 64 years (1950 to 2013). To evaluate the variability of the subsurface structure it was utilize the oceanographic database available in the World Ocean Database (NODC) 2009. The NODC 2009 database has a good spatial and temporal resolution for our study area A generalized warming trend is observed in the subsurface coastal waters of the Iberia Margin, even in a slight extent in the north continental platform. This warming is more intense in the upper layers above the thermocline with an intensification of the stratification. In the offshore area the warming is less intense in the upper layers with a diminishing of the stratification.

  7. WC/Co composite surface structure and nano graphite precipitate induced by high current pulsed electron beam irradiation

    NASA Astrophysics Data System (ADS)

    Hao, S. Z.; Zhang, Y.; Xu, Y.; Gey, N.; Grosdidier, T.; Dong, C.

    2013-11-01

    High current pulsed electron beam (HCPEB) irradiation was conducted on a WC-6% Co hard alloy with accelerating voltage of 27 kV and pulse duration of 2.5 ?s. The surface phase structure was examined by using glancing-angle X-ray diffraction (GAXRD), scanning electron microscope (SEM) and high resolution transmission electron microscope (HRTEM) methods. The surface tribological properties were measured. It was found that after 20 pulses of HCPEB irradiation, the surface structure of WC/Co hard alloy was modified dramatically and composed of a mixture of nano-grained WC1-x, Co3W9C4, Co3W3C phases and graphite precipitate domains 50 nm. The friction coefficient of modified surface decreased to 0.38 from 0.6 of the initial state, and the wear rate reduced from 8.4 10-5 mm3/min to 6.3 10-6 mm3/min, showing a significant self-lubricating effect.

  8. Diagnosis of equilibrium magnetic profiles, current transport, and internal structures in a reversed-field pinch using electron temperature fluctuations

    NASA Astrophysics Data System (ADS)

    Parke, Eli

    Due to long fast ion confinement times, neutral beam injection (NBI) on the Madison Symmetric Torus (MST) yields large fast ion populations with substantial density gradients. Novel application of the unique high-rep-rate (>10 kHz) Thomson scattering diagnostic on MST has enabled characterization of a newly observed beam-driven instability, and detailed measurement of equilibrium changes caused by the fast ion population. While previous work has focused on high-frequency energetic particle modes (EPMs), recent observations indicate that fast ions drive a bursting instability near the plasma rotation frequency under appropriate conditions. The mode chirps strongly, with a frequency of approximately 7 kHz in the plasma reference frame at peak amplitude. Bursts are correlated with EPM activity and core neutral particle analyzer signals drop by 30% during a burst, suggesting that this mode participates in avalanches of the higher frequency EPMs and drives enhanced fast ion transport. Electron temperature fluctuations correlated with this low-frequency mode exhibit a core-peaked structure with a sensitive dependence on the safety factor q. Although this mode has not yet been positively identified, its characteristics and internal structure are suggestive of an internal kink (fishbone) or beta-induced Alfven eigenmode. In addition to driving EPMs, the large fast ion population also modifies the current profile. An increase in on-axis current density driven by NBI is offset by a reduction in the mid-radius, leading to net-zero current drive. This results in a slight flattening of the safety factor profile, observed by precise measurement of the rational surface locations of the dominant tearing modes; these are identified from the phase flip in correlated electron temperature fluctuations recorded by Thomson scattering. For the core n = 6 rational surface, an inward shift of 1.1 +/- 0.6 cm is observed, with an estimated reduction in q0 of 5%. This technique provides a powerful tool for measuring the equilibrium magnetic field in the RFP; the phase of the temperature fluctuations also enables an estimate of pressure-fluctuation contributions to the dynamo electric field. An examination of the effect of pressure on electron momentum balance indicates that anisotropy is crucial to the kinetic dynamo.

  9. Considering the health care entity C corporation conversion to tax pass-through entity status.

    PubMed

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets. PMID:23971141

  10. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations ...

  11. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of... relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These... Internal Revenue Code (Code) relating to the determination of the amount of taxes paid for purposes of...

  12. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations ...

  13. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  14. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this

  15. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts

  16. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign taxes). See 29.131-1 to 29.131-10 of Regulations 111 (26 CFR 1949 ed. Supps. 29.131-1 to 29.131... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  17. Tax Equity in the Fifty States. The CAPE Measure. Taxes: How the States Measure Up.

    ERIC Educational Resources Information Center

    Fuchs, Diane; Rabin, Steve A.

    This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of

  18. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign taxes). See 29.131-1 to 29.131-10 of Regulations 111 (26 CFR 1949 ed. Supps. 29.131-1 to 29.131... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  19. Tax law hurts public-sector conservation

    SciTech Connect

    Hume, M.

    1984-07-02

    An unexpected compromise in the 1984 tax reform act (HR 4170) could limit the number of energy management projects for tax-exempt users because it makes it harder to use third-party investors, although the arrangment cogeneration is still covered. Energy production contracts under the new bill will have to meet the stricter requirements of service contracts to receive tax benefits rather than being treated as leases. The change was designed to prevent the cancellation of utility contracts will small power producers and makes it easier for investors to take tax credits. The Wallop amendment to extend the tax benefits to schools and other tax-exempt users was defeated. Tax exempt users had been the best market for energy management contracts. The new law also cancels accelerated depreciation for property leased to tax-exempt users.

  20. Magnetization reversal induced by in-plane current in Ta/CoFeB/MgO structures with perpendicular magnetic easy axis

    SciTech Connect

    Zhang, C.; Yamanouchi, M. Ikeda, S.; Sato, H.; Fukami, S.; Matsukura, F.; Ohno, H.

    2014-05-07

    We investigate in-plane current-induced magnetization reversal under an in-plane magnetic field in Hall bar shaped devices composed of Ta/CoFeB/MgO structures with perpendicular magnetic easy axis. The observed relationship between the directions of current and magnetization switching and Ta thickness dependence of magnetization switching current are accordance with those for magnetization reversal by spin transfer torque originated from the spin Hall effect in the Ta layer.

  1. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

    In 1985, mean after-tax household income increased faster than inflation for the fourth consecutive year. Mean household income after taxes was $22,650 in 1985, up by 0.9 percent over the 1984 figure. Mean household income before taxes ($29,070) increased by 1.3 percent after adjusting for inflation. The mean after-tax incomes of both White

  2. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Tonnage taxes. 4.20 Section 4.20 Customs Duties U... VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money 4.20 Tonnage taxes. (a) Except as specified in 4.21, a regular tonnage tax or duty of 2 cents per net ton, not to exceed in the aggregate...

  3. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each... requests should be received by the Commission by 5:30 p.m. on April 26, 2010, and should be accompanied...

  4. Mapping the earth conductivity-depth structure of African geomagnetic equatorial anomaly regions using solar quiet current variations

    NASA Astrophysics Data System (ADS)

    Ugbor, D. O.; Okeke, F. N.; Yumoto, K.

    2016-04-01

    The solar quiet day ionospheric (Sq) current variations observed in Abuja, Bangui and Addis Ababa were used to delineate the mantle conductivity-depth structure along the equatorial African regions. Spherical harmonic analysis (SHA) was employed in separating the internal and external field contributions to the Sq variations. For each of the paired external and internal coefficients of the SHA, we used transfer function to compute the conductivity-depth profile for the region. Strikingly, we observed increased electrical conductivity values in the Earth layers and deep depth penetration. The calculated average electrical conductivity values in Addis Ababa and Abuja are 0.087 Sm-1 and 0.104 Sm-1 at depths of 93 km and 121 km respectively. These values suddenly rose to 0.235 Sm-1 and 0.222 Sm-1 at depths of 440 km and 427 km respectively. In Bangui, the calculated average values are 0.092 Sm-1, 0.144 Sm-1, 0.312 Sm-1 and 0.466 Sm-1 at 96 km, 300 km, 834 km and 1228 km depths respectively. At the greatest depths of penetration of 1412 km, 1385 km and 1278 km in Addis Ababa, Abuja and Bangui, the electrical conductivity attained the highest values of 0.415 Sm-1, 0.467 Sm-1 and 0.515 Sm-1 respectively. Two most Earth conductive layers were discovered in the magnetic equatorial zone. These layers lie between the depth of about 100 and 400 km within the upper mantle and beyond 1200 km in the lower mantle. It can be inferred that the closer one goes towards the Earth magnetic equator; the deeper the Sq current can penetrate the Earth's interior.

  5. Mesoscale structure and oceanographic determinants of krill hotspots in the California Current: Implications for trophic transfer and conservation

    NASA Astrophysics Data System (ADS)

    Santora, Jarrod A.; Sydeman, William J.; Schroeder, Isaac D.; Wells, Brian K.; Field, John C.

    2011-12-01

    Krill (crustaceans of the family Euphausiacea) comprise an important prey field for vast array of fish, birds, and marine mammals in the California Current and other large marine ecosystems globally. In this study, we test the hypothesis that mesoscale spatial organization of krill is related to oceanographic conditions associated with coastal upwelling. To test this, we compiled a climatology of krill distributions based on hydroacoustic surveys off California in May-June each year between 2000 and 2009 (missing 2007). Approximately 53,000 km of ocean habitat was sampled, resulting in a comprehensive geo-spatial data set from the Southern California Bight to Cape Mendocino. We determined the location and characteristics of eight definite and two probable krill “hotspots” of abundance. Directional-dependence analysis revealed that krill hotspots were oriented in a northwest-southeast (135°) direction, corresponding to the anisotropy of the 200-2000 m isobath. Krill hotspots were disassociated (inversely correlated) with three upwelling centers, Point Arena, Point Sur, and Point Conception, suggesting that krill may avoid locations of strong offshore transport or aggregate downstream from these locations. While current fisheries management considers the entire coast out to the 2000 m isobath critical habitat for krill in this ecosystem, we establish here smaller scale structuring of this critical mid-trophic level prey resource. Identifying mesoscale krill hotspots and their oceanographic determinants is significant as these smaller ecosystem divisions may warrant protection to ensure key ecosystem functions (i.e., trophic transfer) and resilience. Furthermore, delineating and quantifying krill hotspots may be important for conservation of krill-predators in this system.

  6. Flow structure and transport characteristics of feeding and exchange currents generated by upside-down Cassiopea jellyfish.

    PubMed

    Santhanakrishnan, Arvind; Dollinger, Makani; Hamlet, Christina L; Colin, Sean P; Miller, Laura A

    2012-07-15

    Quantifying the flows generated by the pulsations of jellyfish bells is crucial for understanding the mechanics and efficiency of their swimming and feeding. Recent experimental and theoretical work has focused on the dynamics of vortices in the wakes of swimming jellyfish with relatively simple oral arms and tentacles. The significance of bell pulsations for generating feeding currents through elaborate oral arms and the consequences for particle capture are not as well understood. To isolate the generation of feeding currents from swimming, the pulsing kinematics and fluid flow around the benthic jellyfish Cassiopea spp. were investigated using a combination of videography, digital particle image velocimetry and direct numerical simulation. During the rapid contraction phase of the bell, fluid is pulled into a starting vortex ring that translates through the oral arms with peak velocities that can be of the order of 10 cm s(-1). Strong shear flows are also generated across the top of the oral arms throughout the entire pulse cycle. A coherent train of vortex rings is not observed, unlike in the case of swimming oblate medusae such as Aurelia aurita. The phase-averaged flow generated by bell pulsations is similar to a vertical jet, with induced flow velocities averaged over the cycle of the order of 1-10 mm s(-1). This introduces a strong near-horizontal entrainment of the fluid along the substrate and towards the oral arms. Continual flow along the substrate towards the jellyfish is reproduced by numerical simulations that model the oral arms as a porous Brinkman layer of finite thickness. This two-dimensional numerical model does not, however, capture the far-field flow above the medusa, suggesting that either the three-dimensionality or the complex structure of the oral arms helps to direct flow towards the central axis and up and away from the animal. PMID:22723475

  7. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity

  8. Two Views on Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Glazer, Nathan; Breneman, David

    1982-01-01

    Designed for those interested in the possible effects of the tuition tax credit plan espoused by the Reagan administration, the document presents two polar views on the subject. Glazer's article, "The Future under Tuition Tax Credits: The Case for Homogeneity in Schools," is presented from the perspective of one who favors such tax credits. A

  9. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  10. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  11. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  12. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  13. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  14. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  15. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  16. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies 351.509 Direct taxes. (a) Benefit(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  17. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  18. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  19. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  20. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central...

  1. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  2. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  3. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  4. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  5. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  6. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  7. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  8. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  9. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part 29... accordance with generally accepted accounting principles. Fines and penalties are not considered taxes....

  10. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  11. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  12. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  13. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies 351.509 Direct taxes. (a) Benefit(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  14. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  15. 32 CFR 239.12 - Tax Documentation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Tax Documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING 239.12 Tax Documentation. For disbursed funds, tax documents will be certified by HQUSACE Finance Center, and distributed to applicants and...

  16. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  17. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use 19.905 Taxes. Distilled...

  18. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  19. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  20. IRS alters approach to gift tax.

    PubMed

    Bergeron, D W

    1990-03-01

    Very often the IRS asks taxpayers to "prove" certain items on their tax returns. A recent court case clarifies how much time the IRS has to request this proof for gift-tax returns. A discussion of this case, and a suggestion on how to better prove payment of income taxes, are contained in the following vignette. PMID:2333638