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, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  3. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 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, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 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, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  7. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 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, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  11. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  12. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  13. 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…

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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

  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; O’Connor, 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. 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…

  2. 26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....), as it appeared in the April 1, 2003, edition of 26 CFR part 157. ... settlement factoring transactions. 157.5891-1 Section 157.5891-1 Internal Revenue INTERNAL REVENUE SERVICE... SETTLEMENT FACTORING TRANSACTIONS Tax on Structured Settlement Factoring Transactions § 157.5891-1...

  3. 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. ... settlement factoring transactions. 157.5891-1 Section 157.5891-1 Internal Revenue INTERNAL REVENUE SERVICE... SETTLEMENT FACTORING TRANSACTIONS Tax on Structured Settlement Factoring Transactions § 157.5891-1...

  4. Current structural biology of the heparin interactome.

    PubMed

    Pomin, Vitor H; Mulloy, Barbara

    2015-10-01

    Heparin is the best known therapeutically active carbohydrate. It can bind and regulate multiple functional proteins such as coagulation cofactors, chemokines, and growth factors. This versatility has led to the recently developed concept of the heparin interactome--a group of proteins that, as the name implies, interact with heparin. The heparin interactome is structurally and functionally diverse. Though natural ligands of this class of proteins may be any of the glycosaminoglycans however, their structural biology is generally studied using heparin as a model compound. NMR spectroscopy contributes significantly to structural investigations of the resultant complexes in solution. This review aims therefore at discussing the current status in structural biology of the molecular complexes formed between heparin and its protein partners through the current concept of the heparin interactome. PMID:26038285

  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. 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(sub E) less than x less than - 14 R(sub 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.

  7. 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.

  8. 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.

  9. Current instability and burnout of HEMT structures

    NASA Astrophysics Data System (ADS)

    Vashchenko, V. A.; Sinkevitch, V. F.

    1996-06-01

    The burnout mechanism and region of high conductivity formation under breakdown of pseudomorphic GalnAs/GaAlAs and GaAs/GaAlAs HEMT structures have been studied in a pulsed and direct current (d.c.) regime. Peculiarities of the HEMT breakdown have been compared with a GaAs MESFET structure of the same topology. It appears that in all types of investigated structures the drain voltage increase is limited by the transition into a high conductivity state as a result of "parasitic" avalanche-injection conductivity modulation of the undoped GaAs or i-GaAs layer. It has been established that the transition into a high conductivity state is caused by holes from the drain avalanche region in the channel and is the result of a mutual intensification of the avalanche generation rate near the drain and the injection level from the source contact. It turns out that under a typical gate bias operation the transition in the high conductivity state is accompanied by a negative differential conductivity (NDC) and results in the formation of high current density filaments. The resulting high local overheating in the filament region is the cause of local melting and burnout of the HEMT structures.

  10. Community benefit in exchange for non-profit hospital tax exemption: current trends and future outlook.

    PubMed

    Singh, Simone Rauscher

    2013-01-01

    Assessing the adequacy of the community benefits that not-for-profit hospitals provide in exchange for tax exemption remains a challenge. While recent changes to Internal Revenue Service (IRS) reporting requirements have improved transparency, the lack of clearly defined charitable expectations has resulted in critical scrutiny of not-for-profit hospitals' community benefits and numerous challenges to their tax exempt status. Using data from the revised IRS Form 990 Schedule H for 2009, this article documents the wide range of community benefit activities that not-for-profit hospitals in California engage in and compares them to a set of minimum spending thresholds. The findings show that when community benefit was defined narrowly in terms of charity care, very few hospitals would have met any of the minimum spending thresholds. When community benefit was defined as in the revised IRS Form 990 Schedule H, however, a majority of hospitals in California would have been considered charitable. Whether focusing on expenditures is the most appropriate way to assess the adequacy of a hospital's community benefits remains an open question. To that end, this article concludes by outlining a more comprehensive evaluation approach that builds on recent changes to non-profit hospital tax exemption implemented by the Affordable Care Act. PMID:23614265

  11. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, Oscar A.

    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.

  12. Ocean currents help explain population genetic structure

    PubMed Central

    White, Crow; Selkoe, Kimberly A.; Watson, James; Siegel, David A.; Zacherl, Danielle C.; Toonen, Robert J.

    2010-01-01

    Management and conservation can be greatly informed by considering explicitly how environmental factors influence population genetic structure. Using simulated larval dispersal estimates based on ocean current observations, we demonstrate how explicit consideration of frequency of exchange of larvae among sites via ocean advection can fundamentally change the interpretation of empirical population genetic structuring as compared with conventional spatial genetic analyses. Both frequency of larval exchange and empirical genetic difference were uncorrelated with Euclidean distance between sites. When transformed into relative oceanographic distances and integrated into a genetic isolation-by-distance framework, however, the frequency of larval exchange explained nearly 50 per cent of the variance in empirical genetic differences among sites over scales of tens of kilometres. Explanatory power was strongest when we considered effects of multiple generations of larval dispersal via intermediary locations on the long-term probability of exchange between sites. Our results uncover meaningful spatial patterning to population genetic structuring that corresponds with ocean circulation. This study advances our ability to interpret population structure from complex genetic data characteristic of high gene flow species, validates recent advances in oceanographic approaches for assessing larval dispersal and represents a novel approach to characterize population connectivity at small spatial scales germane to conservation and fisheries management. PMID:20133354

  13. Pure spin current in lateral structures

    NASA Astrophysics Data System (ADS)

    Chen, Shuhan

    Spintronics, a frontier academic research area, is advancing rapidly in recent years. It has been chosen as one of the promising candidates for overcoming the obstacles in continuing the "Moore's Law" of the electronics industry. Spintronics employs both spin and charge degrees of freedom of electrons to reduce energy consumption and increase the flexibility of IC design. To achieve this, it is extremely important to understand the generation, transport, and detection of the spin polarized current (spin current). In this work we use a mesoscopic metallic spintronic structure-nonlocal spin valve (NLSV)-for fundamental studies of spintronics. A nonlocal spin valve consists of two ferromagnetic electrodes (a spin injector and a spin detector) bridged by a non-magnetic spin channel. A thin aluminum oxide barrier (~ 2 - 3 nm) has been shown to effectively enhance the spin injection and detection polarizations. We have studied spin injection and detection in these nanoscale structures. Several topics will be discussed in this work. In Chapter 4 we explore spin transport in NLSVs with Ag channels. Substantial spin signals are observed. The temperature dependence of the spin signals indicates long spin diffusion lengths and low surface spin-flip rate in the mesoscopic Ag channels. Chapter 5 will focus on the asymmetric spin absorption across the low-resistance AlOx barriers in NLSVs. This effect allows for a more simplified and efficient detection scheme for the spin accumulation. Then in Chapter 6 we report a large spin signal owing to a highly resistive break-junction. We have also developed a model to describe the spin-charge coupling effect which enables the large spin signal. In the end, Spin Hall Effect (SHE) is investigated in Chapter 7. A mesoscopic Pt film is utilized to inject a spin accumulation into a mesoscopic Cu channel via the SHE. The spin accumulation in Cu can be detected by the nonlocal method. The reciprocal effect -- the inverse Spin Hall Effect - (i

  14. Current structure of the south Indian Ocean

    NASA Astrophysics Data System (ADS)

    Sparrow, Michael D.; Heywood, Karen J.; Brown, Juan; Stevens, David P.

    1996-03-01

    Using recently published atlas data [Olbers et al., 1992] and the Fine Resolution Antarctic Model (FRAM) [Webb et al., 1991], an investigation has been conducted into the structure of the frontal jets centered around the region of the islands of Crozet (46°27'S, 52°0'E) and Kerguelen (48°15'S, 69°10'E) in the south Indian Ocean. Geostrophic current velocities and transports were calculated from the temperature and salinity fields available from the atlas and compared with results from FRAM and previous studies. We have identified the Agulhas Return Front (ARF) and the Subtropical Front (STF), as well as the following fronts of the Antarctic Circumpolar Current (ACC): the Subantarctic Front (SAF), the Polar Front (PF), and the Southern ACC Front (SACCF), from temperature and salinity characteristics and from geostrophic currents. This analysis of model and atlas data indicates that the jets associated with the ARF, STF, and SAF are topographically steered into a unique frontal system north of the islands, having some of the largest temperature and salinity gradients anywhere in the world ocean. The frontal jet associated with the ARF is detectable up to 75°E and has associated with it several northward branching jets. The PF bifurcates in the region of the Ob'Lena (Conrad) seamount; subsurface and surface expressions are identified, separated by as much as 8° of latitude immediately west of the Kerguelen Plateau. The surface expression, carrying the bulk of the transport (˜65 Sv), is steered through the col in the Kerguelen Plateau at 56°S, 6° south of the latitude normally associated with the PF at this meridian. On crossing the plateau it rejoins the subsurface expression. In the south, passing eastward along the margin of the Antarctic continent and through the Princess Elizabeth Trough, a frontal jet is identified transporting up to 35 Sv, believed to be the SACCF [Orsi et al., 1995], placing the southern extent of the ACC in the region at 67°S.

  15. Current perspectives on RNA secondary structure probing.

    PubMed

    Kenyon, Julia; Prestwood, Liam; Lever, Andrew

    2014-08-01

    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 type of 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

  16. 26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING... tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code...

  17. 26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING... tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code...

  18. Substitution effect on the superconductivity in W5-xTaxSiB2 with the T2 phase structure

    NASA Astrophysics Data System (ADS)

    Fukuma, M.; Kawashima, K.; Akimitsu, J.

    2012-12-01

    We report here the magnetic susceptibility and electrical resistivity measurements of W5-xTaxSiB2. W5-xTaxSiB2 crystallizes in a tetragonal (the Mo5SiB2 (T2 phase) type) structure. We evaluated the effect of the partial substitution of Ta in W5SiB2. The superconductivity was observed below x = 2 in W5-xTaxSiB2. As substituted Ta for W, the superconducting transition temperature (Tc) clearly enhanced from 5.8 K to 6.5 K. The largest volume fraction exhibits at x = 0.2 sample. Thus, this work shows, for the first time, the superconductivity in W5-xTaxSiB2. Moreover, we determined that the dominant carrier sign of W5SiB2 are the hole from the thermoelectric power measurement and discussed about the enhancement of Tc of W5-xTaxSiB2 system.

  19. 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

  20. 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.

  1. 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…

  2. The structure of TAX1BP1 UBZ1+2 provides insight into target specificity and adaptability.

    PubMed

    Ceregido, M Angeles; Spínola Amilibia, Mercedes; Buts, Lieven; Rivera-Torres, José; Garcia-Pino, Abel; Bravo, Jerónimo; van Nuland, Nico A J

    2014-02-01

    TAX1BP1 is a novel ubiquitin-binding adaptor protein involved in the negative regulation of the NF-kappaB transcription factor, which is a key player in inflammatory responses, immunity and tumorigenesis. TAX1BP1 recruits A20 to the ubiquitinated signaling proteins TRAF6 and RIP1, leading to their A20-mediated deubiquitination and the disruption of IL-1-induced and TNF-induced NF-kappaB signaling, respectively. The two zinc fingers localized at its C-terminus function as novel ubiquitin-binding domains (UBZ, ubiquitin-binding zinc finger). Here we present for the first time both the solution and crystal structures of two classical UBZ domains in tandem within the human TAX1BP1. The relative orientation of the two domains is slightly different in the X-ray structure with respect to the NMR structure, indicating some degree of conformational flexibility, which is rationalized by NMR relaxation data. The observed degree of flexibility and stability between the two UBZ domains might have consequences on the recognition mechanism of interacting partners. PMID:24239949

  3. 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.

  4. Arkansas' Disappearing Tax Base.

    ERIC Educational Resources Information Center

    Schoppmeyer, Martin; Venters, Tommy

    State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

  5. 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

  6. 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…

  7. 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…

  8. Broadband choke suppresses spurious currents in antenna structure

    NASA Technical Reports Server (NTRS)

    Bishop, O. L.; Bolt, C. A., Jr.

    1968-01-01

    Quarter-wavelength chokes are mounted on the coaxial line of an antenna structure to prevent induced spurious currents from affecting the antenna radiation frequency pattern. The choke-absorbent combination approximately doubled the usable frequency range for the antenna system studied.

  9. Rural Nebraskans' Perceptions of Tax Restructuring and Local Schools. 1998 Nebraska Rural Poll Results. A Working Paper.

    ERIC Educational Resources Information Center

    Allen, John C.; Filkins, Rebecca; Cordes, Sam; Jarecki, Eric J.

    This report details results of the 1998 Nebraska Rural Poll, which asked rural Nebraskans their opinions on taxes, school finance, and school consolidation. Survey responses were received from 4,196 residents of Nebraska's 87 non-metropolitan counties. When asked about the tax structure, most respondents favored changing the current distribution…

  10. 76 FR 42038 - 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 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 transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax...

  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.

    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.

  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.

    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.

  14. Structure of the magnetopause current layer at the subsolar point

    SciTech Connect

    Okuda, H.

    1991-12-01

    A one-dimensional electromagnetic particle simulation model developed for the magnetopause current layer between the shocked solar wind and the dipole magnetic field at the subsolar point has been extended to include the interplanetary magnetic field (IMF) in the solar wind. Interaction of the solar wind with the vacuum dipole field as well as the dipole field filled with a low density magnetospheric plasma are studied. It is found that the width and the structure of the magnetopause current layer differ markedly depending on the direction of the IMF. When the IMF is pointing southward, the current layer between the solar wind and the dipole field is narrow and the magnetic field has a single ramp structure caused by the reflection of the solar wind at that point. The current layer becomes several times wider and the magnetic field developes a multiple ramp structure when the IMF is northward. This broadening of the current layer is caused by the multiple reflection of the solar wind by the magnetic field. For the northward IMF, the magnetic field does not change its sign across the current layer so that the E {times} B drift of the solar wind electrons remains the same direction while for the southward IMF, it reverses the sign. This results in a single reflection of the solar wind for the southward IMF and multiple reflections for the northward IMF. When a low density mangetospheric plasma is present in the dipole magnetic field, a small fraction of the solar wind ions are found to penetrate into the dipole magnetic field beyond the reflection point of the solar wind electrons. The width of the ion current layer is of the order of the solar wind ion gyroradius, however, the current associated with the ions remains much smaller than the electron current so long as the density of the magnetospheric plasma is much smaller than the density of the solar wind. Comparisons of our simulation results with the magnetopause crossing near the subsolar point are provided.

  15. Structure of current sheets in magnetic holes at 1 AU

    NASA Technical Reports Server (NTRS)

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

    1978-01-01

    Current density profiles in several types of interplanetary magnetic holes have been calculated using high-resolution Imp 6 magnetic field data (12.5 vector measurements/s), 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. Four types of simple magnetic holes are discussed, in which B varies nearly monotonically on each side of the hole. In two of the holes, B varies in intensity but not in direction as a result of currents normal to B. In the other two holes, B changes in both magnitude and direction as a result of currents both normal and parallel to B. The observed structures are found to be qualitatively consistent with the models of Burlaga and Lemaire (1978). 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 at various angles with respect to B. There is no model of such magnetic holes at present.

  16. Structure of High Latitude Currents in Magnetosphere-Ionosphere Models

    NASA Astrophysics Data System (ADS)

    Wiltberger, M.; Rigler, E. J.; Merkin, V.; Lyon, J. G.

    2016-07-01

    Using three resolutions of the Lyon-Fedder-Mobarry global magnetosphere-ionosphere model (LFM) and the Weimer 2005 empirical model we examine the structure of the high latitude field-aligned current patterns. Each resolution was run for the entire Whole Heliosphere Interval which contained two high speed solar wind streams and modest interplanetary magnetic field strengths. Average states of the field-aligned current (FAC) patterns for 8 interplanetary magnetic field clock angle directions are computed using data from these runs. Generally speaking the patterns obtained agree well with results obtained from the Weimer 2005 computing using the solar wind and IMF conditions that correspond to each bin. As the simulation resolution increases the currents become more intense and narrow. A machine learning analysis of the FAC patterns shows that the ratio of Region 1 (R1) to Region 2 (R2) currents decreases as the simulation resolution increases. This brings the simulation results into better agreement with observational predictions and the Weimer 2005 model results. The increase in R2 current strengths also results in the cross polar cap potential (CPCP) pattern being concentrated in higher latitudes. Current-voltage relationships between the R1 and CPCP are quite similar at the higher resolution indicating the simulation is converging on a common solution. We conclude that LFM simulations are capable of reproducing the statistical features of FAC patterns.

  17. Electric fields and current sheet structure in magnetospheric plasmas

    NASA Astrophysics Data System (ADS)

    Cully, C. M.

    The electric currents of the central plasma sheet play a pivotal role in the dynamics of the Earth's magnetosphere. I describe new instrumentation developed for measuring its properties, and analyze data from existing instruments. The analysis shows the structure and physical current-carrying mechanisms of the quiescent central plasma sheet in new detail. Electric field observations are critical for this work. I discuss two aspects of space-based double-probe electric field experiments: the probe design and the signal processing. I develop a numerical model that self-consistently solves for the interaction between the probes and the nearby plasma environment, including the effects of the spacecraft and its attendant photoelectrons. I also describe the signal processing hardware developed for the 5-satellite THEMIS mission, known as the Digital Fields Boards (DFB). THEMIS was launched in February 2007, and all 5 DFBs are working as intended. Since THEMIS is only recently launched, I analyze data from the 4-satellite Cluster mission, which has similar instrumentation. With Cluster data, the position of the current sheet relative to the satellite can be determined, allowing direct comparisons between observations and models. To encompass the wide variety of possible current-carrying mechanisms, I develop a kinetic model based on the quasi-isotropic formalism of Schindler and Birn [2002]. The model fits many of the observed sheets well. The observations reveal a wide variety of current-carrying mechanisms. Some of the thinnest currents consist entirely of a pair of electron Hall currents which together form a bifurcated current sheet driven by strong inward-pointing electric fields.

  18. 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.

  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. Probing Water Structures in Nanopores Using Tunneling Currents

    NASA Astrophysics Data System (ADS)

    Boynton, P.; Di Ventra, M.

    2013-11-01

    We study the effect of volumetric constraints on the structure and electronic transport properties of distilled water in a nanopore with embedded electrodes. Combining classical molecular dynamics simulations with quantum scattering theory, we show that the structural motifs water exhibits inside the pore can be probed directly by tunneling. In particular, we show that the current does not follow a simple exponential curve at a critical pore diameter of about 8 Å, rather it is larger than the one expected from simple tunneling through a barrier. This is due to a structural transition from bulklike to “nanodroplet” water domains. Our results can be tested with present experimental capabilities to develop our understanding of water as a complex medium at nanometer length scales.

  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. The human TAX1 gene encoding the axon-associated cell adhesion molecule TAG-1/axonin-1: Genomic structure and basic promoter

    SciTech Connect

    Kozlov, S.V.; Giger, R.J.; Hasler, T.; Sonderegger, P.; Korvatska, E.; Schorderet, D.F.

    1995-11-20

    The human TAX-1 gene (HGMW-approved symbol TAX1) is located on chromosome 1 (1q32.1) and encodes the neuronal cell adhesion molecule TAG-1/axonin-1. The gene product, termed TAG-1 in the rat and axonin-1 in the chicken, is composed of six immunoglobulin (Ig)-like and four fibronectin type III (FNIII)-like domains. It is found predominantly on the axons of particular nerve fiber tracts during neural development, and it has been demonstrated to function as a potent substratum for neurite outgrowth in vitro. Here we report the cloning and structural characterization of the TAX-1 gene. The transcribed region of the TAX-1 gene extends over about 40 kb. Like its chicken homologue, the human TAX-1 gene consists of 23 exons. Two GT/CA microsatellites were localized in the first intron; a polymorphism was found for one of them. Reporter gene analysis with serially truncated fragments of the 5{prime}-flanking region indicated that a 164-bp fragment located immediately upstream of the putative transcription initiation site was sufficient to function as a basal promoter. 45 refs., 3 figs., 2 tabs.

  4. Self-structured, current aperture approach for bubble memory

    NASA Technical Reports Server (NTRS)

    Nelson, G. L.; Krahn, D. R.; Dean, R. H.; Paul, M. C.; Tolman, C. H.

    1985-01-01

    An approach to magnetic bubble memory which incorporates dual conductor current access drive with a self-structured (strongly interacting) bubble lattice is described. This is expected to provide higher operating speeds, defect tolerance, and higher bit density for a given bubble size as compared to present field access bubble devices. Bubble spacings of 2.5 bubble diameters are projected for a prototype device. Experimental work on device components including detectors, major/minor loops, and gates is described. Defect tolerance has also been demonstrated.

  5. Invariant current approach to wave propagation in locally symmetric structures

    NASA Astrophysics Data System (ADS)

    Zampetakis, V. E.; Diakonou, M. K.; Morfonios, C. V.; Kalozoumis, P. A.; Diakonos, F. K.; Schmelcher, P.

    2016-05-01

    A theory for wave mechanical systems with local inversion and translation symmetries is developed employing the two-dimensional solution space of the stationary Schrödinger equation. The local symmetries of the potential are encoded into corresponding local basis vectors in terms of symmetry-induced two-point invariant currents which map the basis amplitudes between symmetry-related points. A universal wavefunction structure in locally symmetric potentials is revealed, independently of the physical boundary conditions, by using special local bases which are adapted to the existing local symmetries. The local symmetry bases enable efficient computation of spatially resolved wave amplitudes in systems with arbitrary combinations of local inversion and translation symmetries. The approach opens the perspective of a flexible analysis and control of wave localization in structurally complex systems.

  6. 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

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

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    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

  8. 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

  9. 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...

  10. The East Greenland Coastal Current: Structure, variability, and forcing

    NASA Astrophysics Data System (ADS)

    Sutherland, David A.; Pickart, Robert S.

    2008-07-01

    The subtidal circulation of the southeast Greenland shelf is described using a set of high-resolution hydrographic and velocity transects occupied in summer 2004. The main feature is the East Greenland Coastal Current (EGCC), a low-salinity, high-velocity jet with a wedge-shaped hydrographic structure characteristic of other surface buoyancy-driven currents. The EGCC was observed along the entire Greenland shelf south of Denmark Strait, while the transect north of the strait showed only a weak shelf flow. This observation, in conjunction with water mass considerations and other supporting evidence, suggests that the EGCC is an inner branch of the East Greenland Current (EGC) that forms south of Denmark Strait. It is argued that bathymetric steering is the most likely reason why the EGC apparently bifurcates at this location. Repeat sections occupied at Cape Farewell between 1997 and 2004 show that the alongshelf wind stress can have an influence on the structure and strength of the EGCC and EGC on timescales of 2-3 days. Accounting for the wind-induced effects, the volume transport of the combined EGCC/EGC system is roughly constant (∼2 Sv) over the study domain, from 68°N to Cape Farewell near 60°N. The corresponding freshwater transport increases by roughly 60% over this distance (59-96 mSv, referenced to a salinity of 34.8). This trend is consistent with a simple freshwater budget of the EGCC/EGC system that accounts for meltwater runoff, melting sea-ice and icebergs, and net precipitation minus evaporation.

  11. Financing Higher Education: Federal Income-Tax Consequences.

    ERIC Educational Resources Information Center

    Kelly, Marci

    1991-01-01

    The current income tax law's effects on common elements of education financing are discussed, including scholarships, loans, employment, and related issues. In light of recent tax changes that increase the after-tax cost of education, information for maximizing remaining tax advantages is offered. (MSE)

  12. 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).

  13. 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…

  14. 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

  15. Fine Structure of Flare Ribbons and Evolution of Electric Currents

    NASA Astrophysics Data System (ADS)

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

    2014-06-01

    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 Hα flare ribbons with a width as small as ~100 km. 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 Hα knots in the ribbons.

  16. 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 α} flare ribbons with a width as small as ∼100 km. 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 α} knots in the ribbons.

  17. 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

  18. 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.

  19. Structure and variability of the Western Maine Coastal Current

    NASA Astrophysics Data System (ADS)

    Churchill, James H.; Pettigrew, Neal R.; Signell, Richard P.

    2005-09-01

    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.

  20. 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.

  1. Proteins: sequence to structure and function--current status.

    PubMed

    Shenoy, Sandhya R; Jayaram, B

    2010-11-01

    In an era that has been dominated by Structural Biology for the last 30-40 years, a dramatic change of focus towards sequence analysis has spurred the advent of the genome projects and the resultant diverging sequence/structure deficit. The central challenge of Computational Structural Biology is therefore to rationalize the mass of sequence information into biochemical and biophysical knowledge and to decipher the structural, functional and evolutionary clues encoded in the language of biological sequences. In investigating the meaning of sequences, two distinct analytical themes have emerged: in the first approach, pattern recognition techniques are used to detect similarity between sequences and hence to infer related structures and functions; in the second ab initio prediction methods are used to deduce 3D structure, and ultimately to infer function, directly from the linear sequence. In this article, we attempt to provide a critical assessment of what one may and may not expect from the biological sequences and to identify major issues yet to be resolved. The presentation is organized under several subtitles like protein sequences, pattern recognition techniques, protein tertiary structure prediction, membrane protein bioinformatics, human proteome, protein-protein interactions, metabolic networks, potential drug targets based on simple sequence properties, disordered proteins, the sequence-structure relationship and chemical logic of protein sequences. PMID:20887265

  2. 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

  3. Dialysis facility joint ventures--current structures and issues.

    PubMed

    Riley, James B; Pristave, Robert

    2005-07-01

    With the ongoing consolidation of the health care industry, including renal care, providers and physicians alike are using joint ventures as a means to partner on business transactions. This article discusses the expanding use of joint ventures in health care, including the dialysis industry, and looks at the types of structures being utilized and key legal concerns relating to such structures and issues. PMID:16104346

  4. Reinvention, Not Reforms: Current School Structures Are Obsolete

    ERIC Educational Resources Information Center

    Donohue, Nicholas C.

    2007-01-01

    New England's reputation for world-class educational excellence is well-earned but tenuous, especially as a changing world demands increased levels of learning for a much broader population. People know the current K-12 system is not producing enough students with the knowledge necessary to succeed in college. Too few enter higher education. Too…

  5. 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

  6. 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.

  7. 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.

  8. 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.

  9. Current trends in the structure-activity relationships of sialyltransferases.

    PubMed

    Audry, Magali; Jeanneau, Charlotte; Imberty, Anne; Harduin-Lepers, Anne; Delannoy, Philippe; Breton, Christelle

    2011-06-01

    Sialyltransferases (STs) represent an important group of enzymes that transfer N-acetylneuraminic acid (Neu5Ac) from cytidine monophosphate-Neu5Ac to various acceptor substrates. In higher animals, sialylated oligosaccharide structures play crucial roles in many biological processes but also in diseases, notably in microbial infection and cancer. Cell surface sialic acids have also been found in a few microorganisms, mainly pathogenic bacteria, and their presence is often associated with virulence. STs are distributed into five different families in the CAZy database (http://www.cazy.org/). On the basis of crystallographic data available for three ST families and fold recognition analysis for the two other families, STs can be grouped into two structural superfamilies that represent variations of the canonical glycosyltransferase (GT-A and GT-B) folds. These two superfamilies differ in the nature of their active site residues, notably the catalytic base (a histidine or an aspartate residue). The observed structural and functional differences strongly suggest that these two structural superfamilies have evolved independently. PMID:21098518

  10. 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.

  11. Currents, charges, and canonical structure of pseudodual chiral models

    SciTech Connect

    Curtright, T. ); Zachos, C. )

    1994-05-15

    We discuss the pseudodual chiral model to illustrate a class of two-dimensional theories which have an infinite number of conservation laws but allow particle production, at variance with naive expectations. We describe the symmetries of the pseudodual model, both local and nonlocal, as transmutations of the symmetries of the usual chiral model. We refine the conventional algorithm to more efficiently produce the nonlocal symmetries of the model, and we discuss the complete local current algebra for the pseudodual theory. We also exhibit the canonical transformation which connects the usual chiral model to its fully equivalent dual, further distinguishing the pseudodual theory.

  12. Wave force on a large scale structure under the effects of current

    SciTech Connect

    Lin, M.C.; Hsiao, S.S.

    1993-12-31

    A numerical model is developed to calculate wave force on a large scale structure under the effects of current in waters of constant depth. With the fluid in wave-current coexisting field assumed incompressible and inviscid, and the flow irrotational, the flow motion can be described by a velocity potential. The velocity potential is separated into a steady current potential and an unsteady wave potential. The steady current potential can be expressed as a sum of a uniform current and a steady disturbance due to the presence of the structure. The surface vorticity method is employed to calculate the current velocity distribution on the structure, and for calculating the wave velocity potential including flow and structure effects, boundary element method is used. Results from these two numerical schemes are then combined to calculate wave force on the structure with the use of integrating the Bernoulli equation on the structure surface.

  13. A double-stage start-up structure to limit the inrush current used in current mode charge pump

    NASA Astrophysics Data System (ADS)

    Cong, Liu; Xinquan, Lai; Hanxiao, Du; Yuan, Chi

    2016-06-01

    A double-stage start-up structure to limit the inrush current used in current-mode charge pump with wide input range, fixed output and multimode operation is presented in this paper. As a widely utilized power source implement, a Li-battery is always used as the power supply for chips. Due to the internal resistance, a potential drop will be generated at the input terminal of the chip with an input current. A false shut down with a low supply voltage will happen if the input current is too large, leading to the degradation of the Li-battery's service life. To solve this problem, the inrush current is limited by introducing a new start-up state. All of the circuits have been implemented with the NUVOTON 0.6 μm CMOS process. The measurement results show that the inrush current can be limited below 1 A within all input supply ranges, and the power efficiency is higher than the conventional structure. Project supported by the National Natural Science Foundation of China (No. 61106026).

  14. 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.

  15. 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.

  16. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

    The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

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

    PubMed

    Örücü, E; Tugcu, G; Saçan, 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

  18. The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

    PubMed

    Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

    2011-06-01

    This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform. PMID:21461915

  19. 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.

  20. Correlation of crystal structure and microwave dielectric properties of Nd1.02(Nb1-xTax)0.988O4 ceramic.

    PubMed

    Zhang, Ping; Zhao, Yonggui; Liu, Jian; Song, Zhenkun; Xiao, Mi; Wang, Xiuyu

    2015-03-21

    The phase structures of Nd1.02(Nb1-xTax)0.988O4 ceramics were analyzed via multiphase structure refinement. The X-ray diffraction patterns of Nd1.02(Nb1-xTax)0.988O4 showed that the monoclinic fergusonite structure of NdNbO4 and a second phase NdTa7O19 were obtained. The oxygen octahedron distortion was investigated according to the supercell of the NdNbO4 ceramic. The correlations between packing fractions, bond valences and microwave dielectric properties were discussed. For the main phase NdNbO4, as the polarizabilities increased, the ε increased. The Q × f value was mainly attributed to the packing fraction. With the increase of bond valence of the B-site and the oxygen octahedron distortion, the τf value decreased. The substitution of Ta(5+) for Nb(5+) effectively influenced the microstructure and the microwave dielectric properties of NdNbO4 ceramics. Optimal microwave dielectric properties can be obtained for Nd1.02(Nb0.94Ta0.06)0.988O4 ceramics at x = 0.06. PMID:25698378

  1. Sediment pollution of the Elbe River side structures - current research

    NASA Astrophysics Data System (ADS)

    Chalupova, Dagmar; Janský, Bohumír

    2016-04-01

    The contribution brings the summarized results of a long-term research on sediment pollution of side structures of the Elbe River over the last 14 years. The investigation has been focused on old anthropogenic pollution of sediment cores taken from fluvial lakes and floodplain, as the sampling of deeper sediments outside the riverbed is not a part of systematic monitoring of sediment pollution of the Elbe. The Elbe River floodplain has been influenced by human activities since the Middle Ages, but the main anthropogenic pollution have been produced in the 20th century. The studied localities were chosen with the respect to the distance from the source of industrial pollution, the intensity of hydrological communication with the river and the surrounding landuse to determine the extend and the level of anthropogenic contamination in the Elbe River floodplain ecosystem. Apart from bathymetric measurements, observation of the hydrological regime in several fluvial lakes or water quality sampling at some localities, the research was focused above all on determination of metal concentrations (Ag, Cd, Cr, Cu, Fe, Hg, Mn, Pb, Zn) in all taken sediment cores, specific organic compounds (PCBs, DDT, HCH, HCB, PAHs etc.), total organic carbon at some localities and grain structure analyses. The data were also compared with the results of systematic sediment monitoring from the nearest riverbed sampling stations on the Elbe River. The highest concentrations of metals and specific organic compounds were determined in the sediments taken from fluvial lakes and floodplain (Zimní přístav PARAMO, Rosice fuvial Lake, Libiš pool etc.) situated in the vicinity of the main Elbe River polluters - Synthesia chemical plant and PARAMO refinery in Pardubice or Spolana chemical plant near Neratovice. However, there was also determined a significant role of the hydrological communication with the river proved with lower sediment pollution in separated localities. The realization of the

  2. 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

  3. 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

  4. 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.

  5. Household after-tax income: 1985.

    PubMed

    Nelson, C T

    1987-06-01

    This report is the 6th in a series presenting estimates of household after-tax income and taxes paid by households. Data from the 1983 Annual Housing Survey, the Income Survey Development Program, and the Internal Revenue Service were combined with the March 1986 Current Population Survey data to derive the estimates shown in this report. Highlights of the data follow. 1) Mean household income after taxes was $22,650 in 1985, up by .9% over the 1984 figure after accounting for the 3.6% rise in consumer prices. The mean after-tax incomes of both white households ($23,480) and black households ($15,790) increased from 1984 to 1985. Hispanic household income ($17,920) showed no signicant change. 2) Mean after-tax income is highest in the West ($24,350); households in the Northeast had the largest increase in mean after-tax income for the period 1980-1985 (10.9%). 3) Mean after-tax incomes increased from 1984-1985 for married-couple family households with children to $28,390 and for female-maintained family households with no husband present to $13,090. There was no significant change among married-couple family households without children ($27,710). 4) Mean household income before taxes ($29,070) increased between 1984 and 1985 by 1.3% after adjusting for inflation. 5) Household paid an average of $6950 in taxes in 1985, $170 higher than the average taxes paid in 1984 after adjusting for price changes. 6) In 1985, 65% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study. Taxes paid by poverty households amounted to 8% of the total money income received. 7) The average % of income paid in taxes ranged from 11% for households with incomes $10,000 to 29% for households with incomes of $50,000+. PMID:12268943

  6. 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

  7. Role of return current in the excitation of electronmagnetohydrodynamic structures by biased electrodes

    NASA Astrophysics Data System (ADS)

    Ravi, G.; Mattoo, S. K.; Awasthi, L. M.; Srivastava, P. K.; Anitha, V. P.

    2012-06-01

    This paper presents an experimental investigation on the role of return current in excitation of electronmagnetohydrodynamic (EMHD) structures. It is shown that only when return currents are excited parallel or anti-parallel to the background magnetic field the EMHD structures can be excited by a biased electrode in the plasma.

  8. 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.

  9. Periodic magnetic structures generated by spin–polarized 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 spin–polarized 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 one–dimensional domain structure, typical for narrow wires, and the two–dimensional vortex–antivortex lattice, typical for wide films, a number of intermediate structures are observed, e.g., cross–tie and diamond state.

  10. 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,…

  11. 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 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure...

  12. 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 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure...

  13. Easy Money: Tax Exporting and State Support for Higher Education

    ERIC Educational Resources Information Center

    Foster, John M.; Fowles, Jacob

    2016-01-01

    There is a substantial literature that assesses the effects of tax-exporting capacities on the tax structures and aggregate spending levels that state governments choose to implement, but no work exists that isolates the effects of state tax exporting on higher education spending. Using state-level data for 1989, 1995, 2002, and 2007, we estimate…

  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

  15. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged... 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...

  16. Tax barriers to solar central receiver generation technology

    SciTech Connect

    Jenkins, A.F.; Reilly, H.E.

    1994-12-31

    Tax loads and required revenues are estimated for current and future solar central receiver and gas-fired plants competing in the same market. An economic measure of tax equity is used to evaluate the equity of the tax loads under past and present tax codes. The same measure is used to devise a tax strategy which produces the following two types of equitable taxation: (1) the two plants carry nearly equal tax loads, and (2) local, state and federal governments receive the same distribution of revenues from the solar plant as from the gas-fired plant `Me results show that central receivers (and likely other capital-intensive technologies) carry higher tax loads compared to competing gasfired generation, that tax loads are highly correlated with competitiveness, and that equitable taxation is feasible within the boundaries of the study.

  17. Quasistatic electric field structures and field-aligned currents in the polar cusp region

    NASA Astrophysics Data System (ADS)

    Jacobsen, K. S.; Moen, J. I.; Pedersen, A.

    2010-10-01

    Cluster data have been examined for quasi-stationary electric field structures and field-aligned currents (FACs) in the vicinity of the dayside cusp region. We have related the measurements to the Region 1/Region 2 (R1/R2) current system and the cusp current system. It has been theoretically proposed that the dayside R1 current may be located on open field lines, and experimental evidence has been shown for R1 currents partially on open field lines. We document that R1 currents may flow entirely on open field lines. The electric field structures are found to occur at plasma density gradients in the cusp. They are associated with strong FACs with current directions that are consistent with the cusp currents. This indicates that the electric field structures are closely coupled to the cusp current system. The electric equipotential structures linking the perpendicular electric fields seen at Cluster altitudes to field-aligned electric fields at lower altitudes fall into one of two categories: S shape or U shape. Both types are found at both the equatorward edge of the cusp ion dispersion and at the equatorward edge of injection events within the cusp. Previous studies in the nightside auroral region attributed the S-shaped potential structures to the boundary transition between the low-density polar cap and the high-density plasma sheet, concluding that the shape of the electric potential structure depends on whether the plasma populations on each side of the structure can support intense currents. This explanation is not applicable for the S-shaped structures observed in the dayside cusp region.

  18. 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…

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

    NASA Technical Reports Server (NTRS)

    Aleem, F.; Saleem, M.

    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.

  1. Cost segregation of assets offers tax benefits.

    PubMed

    Grant, D A

    2001-04-01

    A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis. PMID:11300005

  2. Structural manipulation and tailoring of dielectric properties in SrTi1-xFexTaxO3 perovskites: Design of new lead free relaxors.

    PubMed

    Shukla, R; Patwe, S J; Deshpande, S K; Achary, S N; Krishna, P S R; Shinde, A B; Gopalakrishnan, J; Tyagi, A K

    2016-01-01

    We report composition dependent structure evolution from SrTiO3 to SrFe0.5Ta0.5O3 by powder X-ray and neutron diffraction studies of SrTi1-2xFexTaxO3 (0.00 ≤ × ≤ 0.50) compositions. Structural studies reveal cubic (Pm3m) perovskite-type structure of the parent SrTiO3 for x up to 0.075 and cation disordered orthorhombic (Pbnm) perovskite-type structure for x ≥ 0.33. A biphasic region consisting of a mixture of cubic and orthorhombic structures is found in the range for 0.10 ≤ × ≤ 0.25. Dielectric studies reveal transformation from a normal dielectric to relaxor like properties with increasing Fe(3+) and Ta(5+) concentration. Dielectric response is maximum at x = 0.33 in the series. The results establish a protocol for designing new lead-free relaxor materials based on the co-substitution of Fe(3+) and Ta(5+) for Ti(4+) in SrTiO3. A complex interplay of strain effects arising from distribution of cations at the octahedral sites of the perovskite structure controls the dielectric properties. PMID:27514668

  3. Structural manipulation and tailoring of dielectric properties in SrTi1−xFexTaxO3 perovskites: Design of new lead free relaxors

    PubMed Central

    Shukla, R.; Patwe, S. J.; Deshpande, S. K.; Achary, S. N.; Krishna, P. S. R.; Shinde, A. B.; Gopalakrishnan, J.; Tyagi, A. K.

    2016-01-01

    We report composition dependent structure evolution from SrTiO3 to SrFe0.5Ta0.5O3 by powder X-ray and neutron diffraction studies of SrTi1−2xFexTaxO3 (0.00 ≤ × ≤ 0.50) compositions. Structural studies reveal cubic (Pm3m) perovskite-type structure of the parent SrTiO3 for x up to 0.075 and cation disordered orthorhombic (Pbnm) perovskite-type structure for x ≥ 0.33. A biphasic region consisting of a mixture of cubic and orthorhombic structures is found in the range for 0.10 ≤ × ≤ 0.25. Dielectric studies reveal transformation from a normal dielectric to relaxor like properties with increasing Fe3+ and Ta5+ concentration. Dielectric response is maximum at x = 0.33 in the series. The results establish a protocol for designing new lead-free relaxor materials based on the co-substitution of Fe3+ and Ta5+ for Ti4+ in SrTiO3. A complex interplay of strain effects arising from distribution of cations at the octahedral sites of the perovskite structure controls the dielectric properties. PMID:27514668

  4. Quasistatic electric field structures and field-aligned currents in the polar cusp region

    NASA Astrophysics Data System (ADS)

    Jacobsen, Knut; Moen, Joran; Pedersen, Arne

    2010-05-01

    Quasistatic electric field structures in the vicinity of the cusp have been studied using Cluster data. There are two categories of electric potential structures, S-shaped and U-shaped. In previous studies in the nightside auroral region, the S-shaped potential was uniquely related to the boundary transition between low density and high density plasma regimes, leading to the conclusion that the electric field profile depends on whether the plasma populations on each side of the boundary can support intense field-aligned and Pedersen currents. In this study in the dayside cusp this is not the case, and a different explanation has to be sought. Most electric field structures are associated with the start of the cusp ion dispersion or with injection signatures within the cusp, and the field-aligned currents associated with these structures are found to be consistent with the cusp currents expected for the IMF By polarity at the time. This indicates that the electric field structures are generated by the cusp current system, or modified by the cusp current system to be consistent with the required currents. Furthermore, we provide firm evidence for the dayside Region 1 current to be located on open field lines, which have been postulated but to our knowledge heretofore not experimentally verified.

  5. Surface-mounted periodic field eddy current sensors for structural health monitoring

    NASA Astrophysics Data System (ADS)

    Goldfine, Neil J.; Zilberstein, Vladimir A.; Schlicker, Darrell E.; Sheiretov, Yanko; Walrath, Karen; Washabaugh, Andrew P.; Van Otterloo, Douglas

    2001-07-01

    Surface mountable eddy current sensors are a revolutionary new concept in nondestructive inspection. These eddy current sensors can be mounted, like a strain gage, at critical locations for detection of crack initiation and monitoring of crack growth. This can be accomplished on a fatigue test article, as well as on in-service aircraft or other structures (patents pending). The mountable periodic field eddy current sensors, described in this paper, can be used as a replacement for standard eddy-current sensors without introducing new requirements. This is not the case with other proposed health monitoring sensors. For critical structures, substantially reduced inspection costs and life extension is possible with permanently mounted eddy current sensors. This is particularly true for difficult-to-access locations that require surface preparation (e.g., sealant or insulation removal) and disassembly when conventional eddy current testing is performed. By enabling eddy current testing in areas currently not accessible to conventional inspection, such as locations deep in an aircraft structure, damage tolerance can be achieved with low cost inspections. Embedded versions might even be mounted between layers, such as in a lapjoint. Surface mountable eddy current sensors are suitable for on-line monitoring and in-service inspections. This paper provides an introduction to surface mountable eddy current sensors, presents specific results from fatigue coupon tests and describes upcoming full-scale aircraft fatigue tests. Also, ongoing efforts to implement this technology on commercial and military aircraft are described. This research has been funded in part by the U.S. Navy, U.S. Air Force, JENTEK Sensors, Inc., and Lockheed Martin Aeronautics Company. The goal of this paper is to provide a basic understanding of surface mounted eddy current sensor capabilities and potential, and to promote their broader use in fatigue testing, aircraft health monitoring as well as for

  6. The ‘structure-function’ relationship in glaucoma – past thinking and current concepts

    PubMed Central

    Malik, Rizwan; Swanson, William H.; Garway-Heath, David F

    2013-01-01

    An understanding of the relationship between functional and structural measures in primary open angle glaucoma (POAG) is necessary for both grading the severity of disease and for understanding the natural history of the condition. This article outlines the current evidence for the nature of this relationship, and highlights the current mathematical models linking structure and function. Large clinical trials demonstrate that both structural and functional change are apparent in advanced stages of disease, while, at an individual level, detectable structural abnormality may precede functional abnormality in some patients whilst the converse in true in other patients. Although the exact nature of the ‘structure-function’ relationship in POAG is still the topic of scientific debate and the subject of continuing research, this article aims to provide the clinician with an understanding of the past concepts and contemporary thinking in relation to the structure-function relationship in POAG. PMID:22339936

  7. Geomagnetic Tail and Ring Current Dynamics and Structure during July 6, 2013 magnetic storm

    NASA Astrophysics Data System (ADS)

    Nazarkov, Ilya

    According to THEMIS and POES satellites the structure and spatial dimensions of ring current and geotal current system are restored. Using models of the main magnetic field of Earth (IGRF-11) and a magnetospheric magnetic field (A2000), the magnetic field of the currents other than the tail and the ring currents was subtracted from measurements. The hourly analysis of dynamics and position of current system of a tail was carried out. Evolution of ring current is estimated by data fluxes of STEB particles, measured by POES satellites at low latitudes. Isotropic boundary, determined by data of POES satellites, was projected to equatorial plane and compared with position of the inner edge of geomagnetic tail current, obtained from THEMIS measurements.

  8. Magnetic structure of nickel nanowires after the high-density current pulse

    NASA Astrophysics Data System (ADS)

    Nurgazizov, N. I.; Bizyaev, D. A.; Bukharaev, A. A.

    2016-05-01

    Changes in the magnetic structure of nickel nanowires formed on a nonconductive surface after the high-density current pulse have been investigated using magnetic force microscopy and voltammetry. Based on the obtained experimental data and results of the computer simulation, it has been concluded that the main reason for the change in the magnetic structure is the heating of the nanowire by a current pulse. It has been shown that, during the subsequent cooling, the newly formed magnetic structure is pinned by surface roughnesses of the relief of the nanowire under investigation.

  9. 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.

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

    PubMed Central

    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

  11. 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

  12. Joule heating of the ITER TF cold structure: Effects of vertical control coil currents and ELMS

    SciTech Connect

    Radovinsky, A.; Pillsbury, R.D. Jr.

    1993-11-09

    The toroidal field coil and support structures for ITER are maintained at cryogenic temperatures. The time-varying currents in the poloidal field coil system will induce eddy currents in these structures. The associated Joule dissipation will cause local heating and require heat removal which will show up as a load on the cryogenic system. Studies of Joule heating of the ITER TF cold structure (TFCS) due to the currents in the poloidal field coil system are presented. The two regimes considered in this study are the plasma vertical stability control and the Edge Loss Mode (ELM) events. The 3-D, thin-shell, eddy current program, EDDYCUFF was used to analyze the eddy currents and Joule losses in the cold structure. The current versus time scenarios were defined. Four control coil options were studied. All schemes use coils external to the TF cold structure. Analyses of power depositions during the plasma vertical stability control were performed for each of the four options. For each of these options three different recovery times were assumed. The times were 3, 1, and 1/3 seconds. Sets of four sequential ELMs, as well as isolated ELMs have been studied for various sets of active PF coils. The results showed that the lowest average power dissipation in the TF cold structure occurs when a subset of PF2 and PF7 are active, and all the other PF coils are passive. The general conclusion is that to minimize power dissipation in the TF cold structure it is preferable that only coils PF2 and PF7 are active. The other coils (PF3-PF6) should be passive and driven by a condition of constant flux. It is recommended in particular, that coils PF3 and PF5 be allowed to change currents to conserve flux, since they provide the maximum shielding of the TFCS from the fields caused by the active coils.

  13. Disruption of crystalline structure of Sn3.5Ag induced by electric current

    NASA Astrophysics Data System (ADS)

    Huang, Han-Chie; Lin, Kwang-Lung; Wu, Albert T.

    2016-03-01

    This study presented the disruption of the Sn and Ag3Sn lattice structures of Sn3.5Ag solder induced by electric current at 5-7 × 103 A/cm2 with a high resolution transmission electron microscope investigation and electron diffraction analysis. The electric current stressing induced a high degree of strain on the alloy, as estimated from the X-ray diffraction (XRD) peak shift of the current stressed specimen. The XRD peak intensity of the Sn matrix and the Ag3Sn intermetallic compound diminished to nearly undetectable after 2 h of current stressing. The electric current stressing gave rise to a high dislocation density of up to 1017/m2. The grain morphology of the Sn matrix became invisible after prolonged current stressing as a result of the coalescence of dislocations.

  14. 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

  15. State cigarette excise taxes - United States, 2010-2011.

    PubMed

    2012-03-30

    Increasing the price of cigarettes reduces the demand for cigarettes, thereby reducing youth smoking initiation and cigarette consumption and decreasing the prevalence of cigarette use in the United States overall, particularly among youths and young adults. The most common way governments have increased the price of cigarettes is by increasing cigarette excise taxes, which currently are imposed by all states and the District of Columbia. To update data on state cigarette excise taxes in 2009, CDC conducted a survey of changes in state cigarette excise taxes during 2010-2011. During that period, eight states increased their cigarette excise taxes, and one state decreased its tax; as a result, the mean state tax increased from $1.34 in 2009 to $1.46 in 2011. Previous evidence indicates that further increases in cigarette excise taxes would be expected to result in further reductions in demand for cigarettes, decreasing smoking and associated morbidity and mortality. PMID:22456118

  16. After-tax money income estimates of households: 1984.

    PubMed

    Nelson, C T

    1986-07-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $21,560 in 1984, up by 2.7% over the 1983 figure after accounting for the 4.3% rise in consumer prices; 2) this mean household income before taxes ($27,460) increased between 1983 and 1984 by 2.9%; 3) taxes absorbed about 22% of the total money income received by households; 4) households paid an average of $6400 in taxes in 1984, about $20 higher than paid in 1983; 5) the mean after tax income of households increased in 1984 in the Northeast, South, and West regions; 6) in 1984, 64% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study; and 7) the percentage of income paid in taxes ranged from 10% in households with incomes less than $10,000 to 28% in households with incomes of $50,000 or more. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $513 billion in 1984. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents. PMID:12280649

  17. 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

  18. Structural transitions in electron beam deposited Co-carbonyl suspended nanowires at high electrical current densities.

    PubMed

    Gazzadi, Gian Carlo; Frabboni, Stefano

    2015-01-01

    Suspended nanowires (SNWs) have been deposited from Co-carbonyl precursor (Co2(CO)8) by focused electron beam induced deposition (FEBID). The SNWs dimensions are about 30-50 nm in diameter and 600-850 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 10(7) A/cm(2) determine different structural transitions in the SNWs, depending on the I-V 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 × 10(7) A/cm(2). The role played by resistive heating and electromigration in these transitions is discussed. PMID:26199833

  19. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

    Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

  20. Do Invertebrate Activity and Current Velocity Affect Fungal Assemblage Structure in Leaves?

    NASA Astrophysics Data System (ADS)

    Ferreira, Verónica; Graça, Manuel A. S.

    2006-02-01

    In this study we assessed the effect of current velocity and shredder presence, manipulated in artificial channels, on the structure of the fungal assemblage colonizing alder (Alnus glutinosa (L.) Gaertner) leaves incubated in coarse and fine mesh bags. Fungal sporulation rates, cumulative conidial production and number of species of aquatic hyphomycetes were higher in leaves exposed to high rather than to low current velocity. The opposite was observed regarding Simpson's index (D) on the fungal assemblage. Some species of aquatic hyphomycetes were consistently stimulated in high current channels. No effect of shredders or of mesh type was observed.

  1. 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

  2. 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

  3. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

    The annual income tax guide is designed to familiarize parents with the tax laws that specifically affect persons with disabilities and their families. Summarized are the changes for 1988 as well as guidelines for itemized deductions, tax credits, and the deduction for dependents. (DB)

  4. 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.

  5. Method of preparing electrodes with porous current collector structures and solid reactants for secondary electrochemical cells

    DOEpatents

    Gay, Eddie C.; Martino, Fredric J.

    1976-01-01

    Particulate electrode reactants, for instance transition metal sulfides for the positive electrodes and lithium alloys for the negative electrodes, are vibratorily compacted into porous, electrically conductive structures. Structures of high porosity support sufficient reactant material to provide high cell capacity per unit weight while serving as an electrical current collector to improve the utilization of reactant materials. Pore sizes of the structure and particle sizes of the reactant material are selected to permit uniform vibratory loading of the substrate without settling of the reactant material during cycling.

  6. Temporal and Spatial Characteristics of Acceleration Structures in the Auroral Return Current Region

    NASA Astrophysics Data System (ADS)

    Marklund, G. T.; Karlsson, T.; Figueiredo, S.; Johansson, T.; Buchert, S.

    2003-12-01

    Temporal and spatial characteristics of high-altitude auroral electric fields, and, in particular, those which are related to quasi-static auroral electric potential structures, are discussed using Cluster multi-point observations from auroral field line crossings at geocentric distances of about 5 RE. Intense and narrow-structured diverging electric fields, associated with upward accelerated electrons, being fingerprints of quasi-static acceleration structures in the auroral return current region, appear more frequently at these altitudes than their counterpart, converging electric fields, on auroral field lines, for reasons not yet understood. The time needed for evacuating ionospheric electrons at the ionospheric end of the return current flux tube, which depend on the field-aligned current density, represent one characteristic time scale for the accelerating electric fields. We present results from four Cluster encounters with such acceleration structures and how these and their associated field-aligned current and electron distributions, evolve on the different time scales given by different inter-spacecraft separation distances.

  7. Characteristics of quasi-static potential structures observed in the auroral return current region by Cluster

    NASA Astrophysics Data System (ADS)

    Marklund, G. T.; Karlsson, T.; Figueiredo, S.; Johansson, T.; Lindqvist, P.-A.; André, M.; Buchert, S.; Kistler, L. M.; Fazakerley, A.

    2004-12-01

    Temporal and spatial characteristics of intense quasi-static electric fields and associated electric potential structures in the return current region are discussed using Cluster observations at geocentric distances of about 5 Earth radii. Results are presented from four Cluster encounters with such acceleration structures to illustrate common as well as different features of such structures. The electric field structures are characterized by (all values are projected to 100 km altitude) peak amplitudes of ≍1V/m, bipolar or unipolar profiles, perpendicular scale sizes of ≍10km, occurrence at auroral plasma boundaries associated with plasma density gradients, downward field-aligned currents of ≍10µA/m2, and upward electron beams with characteristic energies of a few hundred eV to a fewkeV. Two events illustrate the temporal evolution of bipolar, diverging electric field structures, indicative of positive U-shaped potentials increasing in magnitude from less than 1kV to a few kV on a few 100s time scale. This is also the typical formation time for ionospheric plasma cavities, which are connected to the potential structure and suggested to evolve hand-in-hand with these. In one of these events an energy decay of inverted-V ions was observed in the upward field-aligned current region prior to the acceleration potential increase in the adjacent downward current region, possibly suggesting that a potential redistribution took place between the two current branches. The other two events were characterized by intense unipolar electric fields, indicative of S-shaped potential contours and were encountered at the polar cap boundary. The total observation time for these events was typically 10-20s, too short for monitoring the evolution of the structure, but yet of interest for revealing their short term stability. The locations of the two bipolar events at the poleward boundary of the central plasma sheet and of the two unipolar events at the polar cap boundary

  8. A model of diurnally forced vertical current structure near 30° latitude

    NASA Astrophysics Data System (ADS)

    Craig, Peter D.

    1989-11-01

    At 30° latitude, the inertial frequency is equal to the frequency of the diurnal tide, or diurnal winds such as a sea breeze. The extension of Ekman's (1905, Arkiv foer Matematik, Astronomi och Fysik, 2, 11) theory to incorporate oscillatory forcing indicates that at the latitude where the inertial and forcing frequencies are the same, the sense of rotation of the current profile with depth will change. The coastal-ocean model of BATTISTI and CLARKE (1982, Journal of Physical Oceanography, 12, 8-16) is extended to include cross-shore wind stress and a constant eddy viscosity model of vertical current structure. The model is used to demonstrate the latitude-dependence of the tidally and wind-forced current structure near 30° latitude. The results are best interpreted in a fixed reference frame, rather than the rotating f-plane.

  9. 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.

  10. The mesoscale structure of the Leeuwin Current: A comparison of laboratory models and satellite imagery

    NASA Astrophysics Data System (ADS)

    Pearce, A. F.; Griffiths, R. W.

    1991-09-01

    Details of the mesoscale variability of the Leeuwin Current are determined from a study of NOAA satellite advanced very high resolution radiometer images over the period 1984-1985 for the area between Shark Bay and Cape Leeuwin on the west coast of Australia. At most times during the selected period there are large wavelike protrusions along the current. During at least three separate periods these appear as a set of three or four roughly equally spaced meanders, or wave crests. Each meander diverts the warm water far offshore of the shelf break, where the core of the southward current is otherwise normally found. Their amplitude generally grows in time, and the anticyclonic motions in the meanders are usually accompanied by cool cyclonic circulations between the meanders. Large meanders are more than 200 km across. Although the flow is unsteady and fronts sometimes translate at speeds of up to 0.8 m s-1, the meanders do not move along the coast and can be followed through the images for 30 to 60 days. These features represent very major diversions to the southward flow in the Leeuwin Current and result in large fluctuations in local current velocity and sea surface temperature. On this scale, the structure of the flow has many features in common with that observed in laboratory experiments with coastal currents driven by steady thermal forcing. Smaller billow structures are also apparent along the strongest temperature fronts in the satellite images.

  11. Bilayer graphene formed by passage of current through graphite: evidence for a three-dimensional structure.

    PubMed

    Harris, Peter J F; Slater, Thomas J A; Haigh, Sarah J; Hage, Fredrik S; Kepaptsoglou, Despoina M; Ramasse, Quentin M; Brydson, Rik

    2014-11-21

    The passage of an electric current through graphite or few-layer graphene can result in a striking structural transformation, but there is disagreement about the precise nature of this process. Some workers have interpreted the phenomenon in terms of the sublimation and edge reconstruction of essentially flat graphitic structures. An alternative explanation is that the transformation actually involves a change from a flat to a three-dimensional structure. Here we describe detailed studies of carbon produced by the passage of a current through graphite which provide strong evidence that the transformed carbon is indeed three-dimensional. The evidence comes primarily from images obtained in the scanning transmission electron microscope using the technique of high-angle annular dark-field imaging, and from a detailed analysis of electron energy loss spectra. We discuss the possible mechanism of the transformation, and consider potential applications of 'three-dimensional bilayer graphene'. PMID:25354780

  12. 26 CFR 157.6161-1 - Extension of time for paying tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return....

  13. 26 CFR 157.6161-1 - Extension of time for paying tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return....

  14. 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,...

  15. 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

  16. 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.

  17. Current Structure and Nonideal Behavior at Magnetic Null Points in the Turbulent Magnetosheath

    NASA Technical Reports Server (NTRS)

    Wendel, D. E.; Adrian, M. L.

    2013-01-01

    The Poincaré index indicates that the Cluster spacecraft tetrahedron entraps a number of 3-D magnetic nulls during an encounter with the turbulent magnetosheath. Previous researchers have found evidence for reconnection at one of the many filamentary current layers observed by Cluster in this region. We find that many of the entrained nulls are also associated with strong currents. We dissect the current structure of a pair of spiral nulls that may be topologically connected. At both nulls, we find a strong current along the spine, accompanied by a somewhat more modest current perpendicular to the spine that tilts the fan toward the axis of the spine. The current along the fan is comparable to the that along the spine. At least one of the nulls manifests a rotational flow pattern in the fan plane that is consistent with torsional spine reconnection as predicted by theory. These results emphasize the importance of examining the magnetic topology in interpreting the nature of currents and reconnection in 3-D turbulence.

  18. 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.

  19. 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.

  20. Structural and magnetic characterization of electro-crystallized magnetite nanoparticles under constant current

    SciTech Connect

    Mosivand, Saba; Kazeminezhad, Iraj

    2015-10-15

    Graphical abstract: Structural and magnetic properties of electro-crystallized magnetite nanoparticles under constant current were studied. All samples were characterized using XRD, SEM, VSM, and Mössbauer spectrometry. - Highlights: • The effect of applied current on morphology and properties of Fe{sub 3}O{sub 4} is studied. • The particle size and morphology are controllable by adjusting the current. • The magnetization depends on particle size, type of surfactant and applied current. • The clear correlation between magnetization and the mean particle size is observed. - Abstract: The effect of applied current on the morphology, particle size, structure, and magnetic properties of magnetite nanoparticles prepared by electro-crystallization method was studied. The synthesis was performed in an electrochemical cell containing two iron electrodes and an aqueous solution of sodium sulfate, and either thiourea, sodium butanoate, or β-cyclodextrine as organic stabilizer. All the samples were characterized by XRD, SEM, VSM, and Mössbauer spectroscopy. X-ray diffraction patterns, clearly confirmed that all products have the cubic spinel Fe{sub 3}O{sub 4} crystal structure. Electron microscope images of the samples showed that their mean particle size is in the range 20–80 nm, and depends critically on the applied current and type of the organic additives. Specific magnetization of the samples at room temperature ranges from 60 to 90 A m{sup 2} kg{sup −1}, depending on the growth conditions. Room temperature Mössbauer spectra are typical of nonstoichiometric Fe{sub 3−δ}O{sub 4}, with a small excess of Fe{sup 3+}, 0.06 ≤ δ ≤ 0.17.

  1. 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.

  2. 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

  3. 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.

  4. 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.

  5. 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.

  6. Vertical structure of currents in the vicinity of the Iceland-Scotland Ridge

    NASA Astrophysics Data System (ADS)

    Carollo, C.; Astin, I.; Graff, J.

    2005-09-01

    An analysis of current profiles carried out on moored Acoustic Doppler Current Profiler data sets recorded during the Variability of Exchanges In the Northern Seas project is presented here for several locations in three sections in the vicinity of the Iceland-Scotland Ridge: (1) north of the Faroes, (2) in the Faroe-Bank Channel and (3) in the Faroe-Shetland Channel. Total currents have been decomposed into three components, namely the mean residual flow, tide and surge. The mean residual flow is found to be dominant. Results for the major tidal constituents (M2, S2, N2, O1 and K1) are shown and discussed. It is found that the predominant tidal harmonic M2 becomes steered through depth to align with the bottom topography. The mean residual flow is found to be generally larger than the surge, particularly in the Faroe-Bank Channel below 500m depth where it is the dominant component. Here tidal rectification, i.e. the topographic rectification of tidal currents originating in nonlinearities that rectify the oscillatory tidal motion, is identified as the process enhancing the large mean residual currents found. From the current structure, two water masses are identified in the channel: the upper slowing moving inflow water and the colder outflow water characterised by a 3 6-day periodicity. In the Faroe-Shetland Channel the flow is characterised by large tidal currents, particularly in shallow waters. Instead, north of the Faroes none of the component was identified as dominant. The results show that the variability of the current components is strongly dependent upon topography and water depth. Keywords. Oceanography: Physical (Currents; General circulation; General or miscellaneous)

  7. Inversion of thicknesses of multi-layered structures from eddy current testing measurements.

    PubMed

    Huang, Ping-jie; Wu, Zhao-tong

    2004-01-01

    Luquire et al.'s impedance change model of a rectangular cross section probe coil above a structure with an arbitrary number of parallel layers was used to study the principle of measuring thicknesses of multi-layered structures in terms of eddy current testing voltage measurements. An experimental system for multi-layered thickness measurement was developed and several fitting models to formulate the relationships between detected impedance/voltage measurements and thickness are put forward using least square method. The determination of multi-layered thicknesses was investigated after inversing the voltage outputs of the detecting system. The best fitting and inversion models are presented. PMID:14663858

  8. Eddy Current Testing and Sizing of Deep Cracks in a Thick Structure

    SciTech Connect

    Huang, H.; Endo, H.; Uchimoto, T.; Takagi, T.; Nishimizu, A.; Koike, M.; Matsui, T.

    2004-02-26

    Due to the skin effect of eddy current testing, target of ECT restricts to thin structure such as steam generator tubes with 1.27mm thickness. Detecting and sizing of a deep crack in a thick structure remains a problem. In this paper, an ECT probe is presented to solve this problem with the help of numerical analysis. The parameters such as frequency, coil size etc. are discussed. The inverse problem of crack sizing is solved by applying a fast simulator of ECT based on an edge based finite element method and steepest descent method, and reconstructed results of 5, 10 and 15mm depth cracks from experimental signals are shown.

  9. Structural tuning of nanogaps using electromigration induced by field emission current with bipolar biasing

    SciTech Connect

    Yagi, Mamiko; Ito, Mitsuki; Shirakashi, Jun-ichi

    2015-07-07

    We report a new method for fabrication of Ni nanogaps based on electromigration induced by a field emission current. This method is called “activation” and is demonstrated here using a current source with alternately reversing polarities. The activation procedure with alternating current bias, in which the current source polarity alternates between positive and negative bias conditions, is performed with planar Ni nanogaps defined on SiO{sub 2}/Si substrates at room temperature. During negative biasing, a Fowler-Nordheim field emission current flows from the source (cathode) to the drain (anode) electrode. The Ni atoms at the tip of the drain electrode are thus activated and then migrate across the gap from the drain to the source electrode. In contrast, in the positive bias case, the field emission current moves the activated atoms from the source to the drain electrode. These two procedures are repeated until the tunnel resistance of the nanogaps is successively reduced from 100 TΩ to 48 kΩ. Scanning electron microscopy and atomic force microscopy studies showed that the gap separation narrowed from approximately 95 nm to less than 10 nm because of the Ni atoms that accumulated at the tips of both the source and drain electrodes. These results show that the alternately biased activation process, which is a newly proposed atom transfer technique, can successfully control the tunnel resistance of the Ni nanogaps and is a suitable method for formation of ultrasmall nanogap structures.

  10. Experimental study of lock-exchange gravity currents: Coupling between particle distributions and flow structures

    NASA Astrophysics Data System (ADS)

    Su, Zhuang; Peng, Ming; Yuan, Huijing; Lee, Cunbiao

    2014-11-01

    This work presents detailed experimental investigations of the interactions between the particles and flows of the lock-exchange particle-laden gravity currents. A phase Doppler particle analyzer provided non-intrusive and synchronous measurements of the velocities and grain sizes of the particles. High-speed particle image velocimetry was used to measure the flow fields. The measurements showed that the particle behavior and the currents were intricately coupled. Particle distributions at different parts of the current are given, showing that the particles' behaviors are highly related to the flow fields. The influences of the grain size to the flow fields are also investigated by comparing flow fields of currents carrying different particles to each other, as well as the un-laden currents. The presence of particles seems to postpone the evolving of the flow structures, it weakens the vorticity of the shear layer in the head but strengthens the voriticty in the body or tail of the currents. The influences to the flow fields increases with the grain size. This work was supported by the National Natural Science Foundation of China under Grant No. 109103010062. This work was also supported by the National Climb- B Plan under Grant No. 2009CB724100.

  11. 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

  12. 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

  13. 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.

  14. Resistance to deformation of structural steels exposed to current pulses and cryogenic temperatures

    SciTech Connect

    Strizhalo, V.A.; Novogrudskii, L.S.; Znachkovskii, O.Y.

    1986-01-01

    This paper studies the resistance to deformation of structural materials acted upon by electric current at cryogenic temperatures in dependence on the magnitude of residual deformation, the degree of preliminary deformation, and other factors. The authors used an installation UTN-10 at temperatures of 293, 77, and 4.2 degrees K with fivefold specimens of chromenickel steel and chrome-manganese steel. The dependence of the change of resistance to deformation of steels on the residual deformation at which a current pulse was applied is shown. Lowering the temperature to 77 degrees K or less strengthens the role of the interaction between electrons and dislocations in reducing the resistance to deformation of steels 12Kh18N10T and 03Kh13AG19 at the instant when an electric-current pulse acts.

  15. 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.

  16. Lorentz structure of weak current in ν interactions and inverse muon decay

    NASA Astrophysics Data System (ADS)

    Mishra, Sanjib R.

    1991-04-01

    Neutrino interactions uniquely convey the Lorentz structure of weak current. Two studies that probe this structure are reviewed: structure functions from νμ -and ν μ - induced charged current events; and the inverse muon decay process, νμ+e -→ μ-+ νe. In the first study, the relative absence of νμ-induced charged current events with respect to νμ-induced events at large z (> 0.45) and large y (> 0.70) (investigated by CDHS and CCFR) restricts |η| 2 = |g R/g L| 2 < 0.0015 with 90 % CL (CCFR). Within the framework of left-right symmetric models, this measurement imposes a limit upon the mixing angle of the left and right handed bosons. Unlike the limits imposed by the μ-decay and the nuclear β-decay experiments, the present limit is valid irrespective of the mass of the right handed neutrino. In the second study, recent high statistics measurements of inverse muon decay by CCFR and CHARM II yield a total cross section, σ( νμ+e -→ μ-+ νe) = (17.3±0.72(stat)±0.39(syst)]E ν10 -42 cm 2/GeV. This restricts the scalar coupling of the muon | gLLS| < 0.25 with 90% CL.

  17. Dependence of Current-Sheet-like Structure on the Solar Wind Type from the ACE Observation

    NASA Astrophysics Data System (ADS)

    Arnold, L. E.; Li, G.

    2012-12-01

    Solar wind is an ideal testbed for studying various properties of magnetohydrodynamics turbulence (MHD), including its intermittent characteristics. One type of intermittent structure in the solar wind is current-sheet-like structures. These structures may originate from the solar surface or may emerge as a result of non-linear interactions in the solar wind. Depending on how they form, in particular whether or not they are formed in the solar wind, their occurrence rate may be a function of the solar wind type. In this work, we examine how the current sheet occurrence rate depend on the solar wind type. In classifying the solar wind type, we follow the criteria given in Zhao and Fisk (2009) and use the Advanced Composition Explorer (ACE) plasma data in the year of 2010. The current sheets are identified using the method developed in Li (2008) and Miao et al. (2011). Our results show that the occurrence rate has a different solar wind speed dependence for the coronal hole wind (CHW) and the non coronal hole wind (NCHW).

  18. 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.

  19. 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…

  20. 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.

  1. 6 Universities Give Congress New Plan for Taxing Campus Businesses.

    ERIC Educational Resources Information Center

    Jaschik, Scott

    1988-01-01

    A new lobbying strategy by six universities, designed to show Congress that higher education may be willing to give up some tax advantages under current law, is also criticized as a tactical error when Congress is just beginning to consider changes in the tax law affecting nonprofit groups. (MSE)

  2. The Economics of Education Tax Credits. Critical Issues.

    ERIC Educational Resources Information Center

    West, E. G.

    Based on the view that tuition tax credits will benefit all taxpayers, this report examines the history and economics of educational financing to furnish a background for an explanation of current proposals to provide tuition tax credits. The author begins with five theoretical economic models of school finance designed to explain the logic of…

  3. 78 FR 56842 - Arbitrage Restrictions on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ...This document contains proposed regulations on the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds. These proposed regulations amend existing regulations to address certain current market developments, simplify certain provisions, address certain technical issues, and make the regulations more administrable.......

  4. 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.

  5. Current and Historical Drivers of Landscape Genetic Structure Differ in Core and Peripheral Salamander Populations

    PubMed Central

    Dudaniec, Rachael Y.; Spear, Stephen F.; Richardson, John S.; Storfer, Andrew

    2012-01-01

    With predicted decreases in genetic diversity and greater genetic differentiation at range peripheries relative to their cores, it can be difficult to distinguish between the roles of current disturbance versus historic processes in shaping contemporary genetic patterns. To address this problem, we test for differences in historic demography and landscape genetic structure of coastal giant salamanders (Dicamptodon tenebrosus) in two core regions (Washington State, United States) versus the species' northern peripheral region (British Columbia, Canada) where the species is listed as threatened. Coalescent-based demographic simulations were consistent with a pattern of post-glacial range expansion, with both ancestral and current estimates of effective population size being much larger within the core region relative to the periphery. However, contrary to predictions of recent human-induced population decline in the less genetically diverse peripheral region, there was no genetic signature of population size change. Effects of current demographic processes on genetic structure were evident using a resistance-based landscape genetics approach. Among core populations, genetic structure was best explained by length of the growing season and isolation by resistance (i.e. a ‘flat’ landscape), but at the periphery, topography (slope and elevation) had the greatest influence on genetic structure. Although reduced genetic variation at the range periphery of D. tenebrosus appears to be largely the result of biogeographical history rather than recent impacts, our analyses suggest that inherent landscape features act to alter dispersal pathways uniquely in different parts of the species' geographic range, with implications for habitat management. PMID:22590604

  6. Current and Future Experimental Strategies for Structural Analysis of Trichothecene Mycotoxins-A Prospectus

    PubMed Central

    Shank, Roxanne A.; Foroud, Nora A.; Hazendonk, Paul; Eudes, François; Blackwell, Barbara A.

    2011-01-01

    Fungal toxins, such as those produced by members of the order Hypocreales, have widespread effects on cereal crops, resulting in yield losses and the potential for severe disease and mortality in humans and livestock. Among the most toxic are the trichothecenes. Trichothecenes have various detrimental effects on eukaryotic cells including an interference with protein production and the disruption of nucleic acid synthesis. However, these toxins can have a wide range of toxicity depending on the system. Major differences in the phytotoxicity and cytotoxicity of these mycotoxins are observed for individual members of the class, and variations in toxicity are observed among different species for each individual compound. Furthermore, while diverse toxicological effects are observed throughout the whole cellular system upon trichothecene exposure, the mechanism of toxicity is not well understood. In order to comprehend how these toxins interact with the cell, we must first have an advanced understanding of their structure and dynamics. The structural analysis of trichothecenes was a subject of major interest in the 1980s, and primarily focused on crystallographic and solution-state Nuclear Magnetic Resonance (NMR) spectroscopic studies. Recent advances in structural determination through solution- and solid-state NMR, as well as computation based molecular modeling is leading to a resurgent interest in the structure of these and other mycotoxins, with the focus shifting in the direction of structural dynamics. The purpose of this work is to first provide a brief overview of the structural data available on trichothecenes and a characterization of the methods commonly employed to obtain such information. A summary of the current understanding of the relationship between structure and known function of these compounds is also presented. Finally, a prospectus on the application of new emerging structural methods on these and other related systems is discussed. PMID

  7. 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

  8. Tax subsidies for private health insurance.

    PubMed

    Williams, Claudia; Burman, Len; Uccello, Cori; Wheaton, Laura; Kobes, Deborah; Khitatrakun, Surachai; Goodell, Sarah

    2003-05-01

    The exclusion from income and payroll taxes for employer-paid health insurance premiums amounted to more than $240 billion in 2010. As policy-makers search for ways to pay for health care reform and contain health care costs, this exclusion is coming under scrutiny, despite the fact that employee-sponsored insurance (ESI) is an integral part of the health insurance system. This update of a 2003 synthesis looks at the tax subsidy for private health insurance. Key findings include: The current tax subsidy benefits higher-income workers the most. The tax exclusion is worth more to those in higher tax brackets, higher-income workers are three times more likely to work for firms who offer ESI than lower-income workers, and they are more likely to purchase ESI when offered because they can afford it. Families earning $10,000 to $20,000 annually spend more than 25 percent of their income on health insurance but the value of their tax subsidy is only $1,500. By contrast, earners over $200,000 spend less than 5 percent on health insurance but their benefit is worth $4,500. Workers who cannot afford ESI or are ineligible, including the self-employed and many part-time workers, do not receive this subsidy when they purchase private, non-group coverage. PMID:22052181

  9. 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

  10. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Bonds where time to pay tax has been extended. 157.6165-1 Section 157.6165-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  11. 26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  12. 26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Reporting requirements for tax return preparers. 157.6060-1 Section 157.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  13. 26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  14. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  15. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  16. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Bonds where time to pay tax has been extended. 157.6165-1 Section 157.6165-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  17. 26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers. 157.6060-1 Section 157.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  18. Wisconsin Public Education and Property Tax Relief in the 90's.

    ERIC Educational Resources Information Center

    Busch, Carolyn; Kucharz, Karen; Odden, Allan

    1999-01-01

    Taxpayer unhappiness with increasing property taxes have prompted changes to Wisconsin's school finance system. In the midst of providing property-tax relief, the new tax base structure remains intact and allows school districts to exceed their revenue limits with a majority vote in districtwide elections. Debate is ongoing. (MLH)

  19. Spin-wave excitations induced by spin current in spin-valve structures

    NASA Astrophysics Data System (ADS)

    Liu, Haoliang; Sun, Dali; Zhang, Chuang; Groesbeck, Matthew; Vardeny, Zeev Valy; Department of Physics; Astronomy, University of Utah, Salt Lake City, Utah 84112, USA Team

    2016-03-01

    We have investigated the magnetization dynamics of NiFe/Pt/Co spin-valve structures with different Pt layer thickness, using a broadband ferromagnetic resonance (FMR) and Brillouin light scattering (BLS) at ambient temperature. We found that the Gilbert damping factor, α of the two ferromagnetic (FM) layer films in the spin-valve structure are significantly larger than α of each individual FM layer. We interpret the increase in α in the spin-valve configuration as due to an interaction between the FM layers mediated by the induced spin current through the Pt interlayer when FMR conditions are met for one of the FM. This was verified by BLS of the spin-valve structure, in which the magnons density in the adjacent FM layer is enhanced upon FMR of the other FM layer. We have studied this spin-current-mediated interaction as a function of the Pt interlayer. Work supported by the MURI-AFOSR Grant FA9550-14-1-0037, and the UofU facility center supported by NSF-MRSEC Grant DMR-1121252.

  20. 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.

  1. The effect of coronal mass ejections on the structure of the heliospheric current sheet

    NASA Technical Reports Server (NTRS)

    Zhao, Xuepu; Hoeksema, J. Todd

    1994-01-01

    The existence of a stable heliospheric current sheet (HCS) structure near solar cycle maximum was questioned since the recognition that coronal mass ejections (CME's) occur in coronal helmet streamers. Evidence is presented suggesting that pre-existing helmet streamers disrupted or blown out by CME's reform in a time interval much shorter than the life time of the HCS, and that the concept of the HCS has a meaning at any time of thesolar cycle. It appears that the HCS, the current layer that separates adjacent interplanetary magnetic field regions with opposite magnetic polarity, exists throughout the solar cycle, though not always as a thin disk-like sheet. The sheet may be thickened by embedded magnetic ropes formed by CME's, especially near sunspot maximum. The HCS may be used as timing mark in identifying or predicting CME's in the interplanetary medium.

  2. Is C50 a superaromat? Evidence from electronic structure and ring current calculations.

    PubMed

    Matías, Ana Sanz; Havenith, Remco W A; Alcamí, Manuel; Ceulemans, Arnout

    2016-04-28

    The fullerene-50 is a 'magic number' cage according to the 2(N + 1)(2) rule. For the three lowest isomers of C50 with trigonal and pentagonal symmetries, we calculate the sphericity index, the spherical parentage of the occupied π-orbitals, and the current density in an applied magnetic field. The minimal energy isomer, with D3 symmetry, comes closest to a spherical aromat or a superaromat. In the D5h bond-stretch isomers the electronic structure shows larger deviations from the ideal spherical shells, with hybridisation or even reversal of spherical parentages. It is shown that relative stabilities of fullerene cages do not correlate well with aromaticity, unlike the magnetic properties which are very sensitive indicators of spherical aromaticity. Superaromatic diamagnetism in the D3 cage is characterized by global diatropic currents, which encircle the whole cage. The breakdown of sphericity in the D5h cages gives rise to local paratropic countercurrents. PMID:26444568

  3. Development of radiation hard edgeless detectors with current terminating structure on p-type silicon

    NASA Astrophysics Data System (ADS)

    Verbitskaya, E.; Eremin, V.; Ruggiero, G.

    2011-12-01

    The development of edgeless Si detectors was stimulated by the tasks of the total pp cross-section study in the TOTEM experiment at the Large Hadron Collider at CERN. For this, the dead region at the detector diced side should be reduced below 50 μm. This requirement is successfully realized in edgeless Si detectors with current terminating structure (CTS), which are now operating at LHC. The development of the experiment and future LHC upgrade need the elaboration of radiation hard version of edgeless Si detectors. The current investigation represents an extension in understanding on edgeless detectors operation and development of a new issue - edgeless detectors with CTS on p-type Si.

  4. Modeling of thin structures in eddy current testing with shell elements

    NASA Astrophysics Data System (ADS)

    Ospina, A.; Santandrea, L.; Le Bihan, Y.; Marchand, C.

    2010-11-01

    The modeling and design of eddy currents sensors for non-destructive testing applications, generally, requires numerical methods. Among these methods, the finite element method is one of the most used. Indeed, it presents a great capability to treat a large variety of configurations. However, in the study of eddy current testing problems, the existence of structures that have a geometrical dimension smaller than the others (thin air gaps, coatings...) will lead to difficulties related to the meshing process. The introduction of particular elements such as shell elements allows to simplify the modeling of these problems. In this paper, the shell elements are used in two different 2D axisymmetric formulations, the electric formulation a* and the magnetic formulation t-ϕ in order to simulate the behaviour of the electromagnetic fields. The results obtained with the two formulations are compared with analytical solutions.

  5. After-tax money income estimates of households: 1983.

    PubMed

    Nelson, C T

    1985-06-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on

  6. Blob current structures in TORPEX plasmas: experimental measurements and numerical simulations

    NASA Astrophysics Data System (ADS)

    Furno, I.; Theiler, C.; Lançon, D.; Fasoli, A.; Iraji, D.; Ricci, P.; Spolaore, M.; Vianello, N.

    2011-12-01

    In the simple magnetized torus TORPEX, field-aligned blobs originate from ideal interchange waves and propagate radially outward due to ∇B and curvature induced drifts. Time-resolved two-dimensional measurements of the field-aligned current density J∥ associated with blobs are obtained from conditionally sampled data from a single-sided Langmuir probe and a specially designed current probe. The profile of J∥ exhibits an asymmetric dipolar structure, which originates from the polarization of the blob and is consistent with sheath boundary conditions. The asymmetry results from the non-linear dependence of J∥ at the sheath edge upon the floating potential. Using internal measurements, we directly confirm the existence of two regimes, in which parallel currents to the sheath do or do not significantly damp charge separation and thus blob radial velocity. To investigate the effect of the observed asymmetry of J∥ on the blob motion, we carried out numerical simulations of seeded blobs, using a two-field fluid model, which evolves electron density and vorticity. Simulations are performed spanning a wide range of blob sizes covering both regimes. We use either the complete or a linearized form for the sheath dissipation term in the vorticity equation. The structure of the parallel current density and plasma potential is found to be different in the two cases. Asymmetric profiles are observed in simulations with the complete form, while symmetric profiles are obtained when a linearized form is used. Negligible effects are, however, observed in terms of blob radial velocity. The relevance of the present results for fusion devices is also discussed.

  7. Invariance in current dipole moment density across brain structures and species: Physiological constraint for neuroimaging

    PubMed Central

    Murakami, Shingo; Okada, Yoshio

    2015-01-01

    Although anatomical constraints have been shown to be effective for MEG and EEG inverse solutions, there are still no effective physiological constraints. Strength of the current generator is normally described by the moment of an equivalent current dipole Q. This value is quite variable since it depends on size of active tissue. In contrast, the current dipole moment density q, defined as Q per surface area of active cortex, is independent of size of active tissue. Here we studied whether the value of q has a maximum in physiological conditions across brain structures and species. We determined the value due to the primary neuronal current (qprimary) alone, correcting for distortions due to measurement conditions and secondary current sources at boundaries separating regions of differing electrical conductivity. The values were in the same range for turtle cerebellum (0.56–1.48 nAm/mm2), guinea pig hippocampus (0.30–1.34 nAm/mm2), and swine neocortex (0.18–1.63 nAm/mm2), rat neocortex (~2.2 nAm/mm2), monkey neocortex (~0.40 nAm/mm2) and human neocortex (0.16–0.77 nAm/mm2). Thus, there appears to be a maximum value across the brain structures and species (1–2 nAm/mm2). The empirical values closely matched the theoretical values obtained with our independently validated neural network model (1.6–2.8 nAm/mm2 for initial spike and 0.7–3.1 nAm/mm2 for burst), indicating that the apparent invariance is not coincidental. Our model study shows that a single maximum value may exist across a wide range of brain structures and species, varying in neuron density, due to fundamental electrical properties of neurons. The maximum value of qprimary may serve as an effective physiological constraint for MEG/EEG inverse solutions. PMID:25680520

  8. 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

  9. Subcortical Structures in Humans Can Be Facilitated by Transcranial Direct Current Stimulation

    PubMed Central

    Nonnekes, Jorik; Arrogi, Anass; Munneke, Moniek A. M.; van Asseldonk, Edwin H. F.; Oude Nijhuis, Lars B.; Geurts, Alexander C.; Weerdesteyn, Vivian

    2014-01-01

    Transcranial direct current stimulation (tDCS) is a noninvasive brain stimulation technique that alters cortical excitability. Interestingly, in recent animal studies facilitatory effects of tDCS have also been observed on subcortical structures. Here, we sought to provide evidence for the potential of tDCS to facilitate subcortical structures in humans as well. Subjects received anodal-tDCS and sham-tDCS on two separate testing days in a counterbalanced order. After stimulation, we assessed the effect of tDCS on two responses that arise from subcortical structures; (1) wrist and ankle responses to an imperative stimulus combined with a startling acoustic stimulus (SAS), and (2) automatic postural responses to external balance perturbations with and without a concurrent SAS. During all tasks, response onsets were significantly faster following anodal-tDCS compared to sham-tDCS, both in trials with and without a SAS. The effect of tDCS was similar for the dominant and non-dominant leg. The SAS accelerated the onsets of ankle and wrist movements and the responses to backward, but not forward perturbations. The faster onsets of SAS-induced wrist and ankle movements and automatic postural responses following stimulation provide strong evidence that, in humans, subcortical structures - in particular the reticular formation - can be facilitated by tDCS. This effect may be explained by two mechanisms that are not mutually exclusive. First, subcortical facilitation may have resulted from enhanced cortico-reticular drive. Second, the applied current may have directly stimulated the reticular formation. Strengthening reticulospinal output by tDCS may be of interest to neurorehabilitation, as there is evidence for reticulospinal compensation after corticospinal lesions. PMID:25233458

  10. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving. PMID:10254667

  11. Current trends in virtual high throughput screening using ligand-based and structure-based methods.

    PubMed

    Sukumar, Nagamani; Das, Sourav

    2011-12-01

    High throughput in silico methods have offered the tantalizing potential to drastically accelerate the drug discovery process. Yet despite significant efforts expended by academia, national labs and industry over the years, many of these methods have not lived up to their initial promise of reducing the time and costs associated with the drug discovery enterprise, a process that can typically take over a decade and cost hundreds of millions of dollars from conception to final approval and marketing of a drug. Nevertheless structure-based modeling has become a mainstay of computational biology and medicinal chemistry, helping to leverage our knowledge of the biological target and the chemistry of protein-ligand interactions. While ligand-based methods utilize the chemistry of molecules that are known to bind to the biological target, structure-based drug design methods rely on knowledge of the three-dimensional structure of the target, as obtained through crystallographic, spectroscopic or bioinformatics techniques. Here we review recent developments in the methodology and applications of structure-based and ligand-based methods and target-based chemogenomics in Virtual High Throughput Screening (VHTS), highlighting some case studies of recent applications, as well as current research in further development of these methods. The limitations of these approaches will also be discussed, to give the reader an indication of what might be expected in years to come. PMID:21843144

  12. 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.

  13. Josephson current in superconductor-ferromagnet structures with a nonhomogeneous magnetization

    NASA Astrophysics Data System (ADS)

    Bergeret, F. S.; Volkov, A. F.; Efetov, K. B.

    2001-10-01

    We calculate the dc Josephson current IJ for two types of superconductor-ferromagnet (S/F) Josephson junctions. The junction of the first type is a S/F/S junction. On the basis of the Eilenberger equation, the Josephson current is calculated for an arbitrary impurity concentration. If hτ<<1, the expression for the Josephson critical current Ic is reduced to that which can be obtained from the Usadel equation (h is the exchange energy, and τ is the momentum relaxation time). In the opposite limit hτ>>1 the superconducting condensate oscillates with period vF/h and penetrates into the F region over distances of the order of the mean free path l. For this kind of junctions we also calculate IJ in the case when the F layer presents a nonhomogeneous (spiral) magnetic structure with the period 2π/Q. It is shown that for not too low temperatures, the π state which occurs in the case of a homogeneous magnetization (Q=0) may disappear even at small values of Q. In this nonhomogeneous case, the superconducting condensate has a nonzero triplet component and can penetrate into the F layer over a long distance of the order of ξT=D/2πT. The junction of the second type consists of two S/F bilayers separated by a thin insulating film. It is shown that the critical Josephson current Ic depends on the relative orientation of the effective exchange field h of the bilayers. In the case of an antiparallel orientation, Ic increases with increasing h. We establish also that in the F film deposited on a superconductor, the Meissner current created by the internal magnetic field may be both diamagnetic or paramagnetic.

  14. In situ measured current structures of the eddy field in the Mozambique Channel

    NASA Astrophysics Data System (ADS)

    Ternon, J. F.; Roberts, M. J.; Morris, T.; Hancke, L.; Backeberg, B.

    2014-02-01

    Circulation and the related biological production have been studied during five cruises conducted in the Mozambique Channel (MZC) between 2005 and 2010. The circulation in the MZC is known to be highly turbulent, favouring enhanced primary production as a result of mesoscale eddy dynamics, and connectivity throughout the Channel due to the variable currents associated with migrating eddies. This paper presents the results of in situ measurements that characterize the horizontal and vertical currents in the surface and subsurface layers (0-500 m). The in situ data were analysed together with the geostrophic eddy field observed from satellite altimeter measurements. Different circulation regimes were investigated, including the "classical" anticyclonic eddy generated at the Channel narrows (16°S), the enhancement of southward migrating eddies by merging with structures (both cyclonic and anticyclonic) formed in the east of the Channel, and the presence of a fully developed cyclonic eddy at the Channel narrows. Comparison between in situ measurements (S-ADCP and velocities derived from surface drifters) and the geostrophic current derived from sea surface height measurements indicated that the latter can provide a reliable, quantitative description of eddy driven circulation in the MZC, with the exception that these currents are weaker by as much 30%. It is also suggested from in situ observation (drifters) that the departure from geostrophy of the surface circulation might be linked to strong wind conditions. Finally, our observations highlight that a-geostrophic currents need to be considered in future research to facilitate a more comprehensive description of the circulation in this area.

  15. 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.

  16. 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)

  17. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

    Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships;…

  18. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

    Guidelines are offered to assist parents of children with disabilities in filing federal income tax forms. Suggestions focus on keeping paperwork organized through the year, avoiding audits, making allowable medical deductions, and being aware of recent changes in the tax laws. (JDD)

  19. 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,…

  20. 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…

  1. Intracellular Localization and Cellular Factors Interaction of HTLV-1 and HTLV-2 Tax Proteins: Similarities and Functional Differences

    PubMed Central

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

    2011-01-01

    Human T-lymphotropic viruses type 1 (HTLV-1) and type 2 (HTLV-2) present very similar genomic structures but HTLV-1 is more pathogenic than HTLV-2. Is this difference due to their transactivating Tax proteins, Tax-1 and Tax-2, which are responsible for viral and cellular gene activation? Do Tax-1 and Tax-2 differ in their cellular localization and in their interaction pattern with cellular factors? In this review, we summarize Tax-1 and Tax-2 structural and phenotypic properties, their interaction with factors involved in signal transduction and their localization-related behavior within the cell. Special attention will be given to the distinctions between Tax-1 and Tax-2 that likely play an important role in their transactivation activity. PMID:21994745

  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. Intra- and inter-tidal variability of the vertical current structure in the Marsdiep basin

    NASA Astrophysics Data System (ADS)

    de Vries, J. J.; Ridderinkhof, H.; Maas, L. R. M.; van Aken, H. M.

    2015-02-01

    The vertical structure of the along-stream current in the main channel of the periodically-stratified estuarine Marsdiep basin is investigated by combining velocity measurements collected during three different seasons with a one-dimensional water column model. The observed vertical shears in the lowest part of the water column are greater during ebb than during flood due to an asymmetry in drag coefficient (i.e. bed friction), which is most likely determined by the surrounding complex bathymetry. This asymmetry is usually not incorporated in models. Furthermore, a mid-depth velocity maximum is observed and simulated during early and late flood which is generated by along-stream and cross-stream tidal straining, respectively. Negative shears are present in the upper part of the water column during flood, which correlate well with the along-stream salinity gradient. The mid-depth velocity maximum during late flood results in an early current reversal in the upper part of the water column. The elevated vertical shears during ebb are able to reduce vertical stratification induced by along-stream tidal straining, whereas cross-stream tidal straining during late flood promotes the generation of vertical stratification. The simulations suggest that these processes are most important during spring tide conditions. This study has demonstrated that an asymmetry in bed friction and the presence of density gradients both have a strong impact on the vertical structure of along-stream velocity in the Marsdiep basin.

  4. Adaptive finite element modeling of direct current resistivity in 2-D generally anisotropic structures

    NASA Astrophysics Data System (ADS)

    Yan, Bo; Li, Yuguo; Liu, Ying

    2016-07-01

    In this paper, we present an adaptive finite element (FE) algorithm for direct current (DC) resistivity modeling in 2-D generally anisotropic conductivity structures. Our algorithm is implemented on an unstructured triangular mesh that readily accommodates complex structures such as topography and dipping layers and so on. We implement a self-adaptive, goal-oriented grid refinement algorithm in which the finite element analysis is performed on a sequence of refined grids. The grid refinement process is guided by an a posteriori error estimator. The problem is formulated in terms of total potentials where mixed boundary conditions are incorporated. This type of boundary condition is superior to the Dirichlet type of conditions and improves numerical accuracy considerably according to model calculations. We have verified the adaptive finite element algorithm using a two-layered earth with azimuthal anisotropy. The FE algorithm with incorporation of mixed boundary conditions achieves high accuracy. The relative error between the numerical and analytical solutions is less than 1% except in the vicinity of the current source location, where the relative error is up to 2.4%. A 2-D anisotropic model is used to demonstrate the effects of anisotropy upon the apparent resistivity in DC soundings.

  5. 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.

  6. Spatial frequencies associated with the latitudinal structures of ionospheric currents seen by CHAMP satellite

    NASA Astrophysics Data System (ADS)

    Thomas, Neethal; Vichare, Geeta; Sinha, A. K.

    2016-07-01

    The CHAMP magnetic field variations during international quiet days of low solar activity period 2008-2009 are investigated. The present paper reports the existence of frequency peaks ≤20 mHz in the compressional component of the magnetic field in almost all CHAMP passes. The magnetic field variations associated with these frequencies have amplitude of a few tens of nT during the daytime. The geomagnetic activity and interplanetary magnetic field parameters were observed to be low during the period of study. The spectral powers of the observed frequencies show no dependence on solar wind velocity and cone angle; hence, the reported frequencies are not related to the geomagnetic pulsations. For frequency-peaks ≤15 mHz, strong local time dependence is observed with maximum power near noon and minimum at night. The longitudinal and seasonal variation of the powers of these frequency peaks match well with those of the equator-to-middle latitude ionospheric currents derived by the earlier studies. As a polar Low Earth Orbiting (LEO) satellite spans the entire range of latitudes within few minutes, it monitors the geomagnetic field variations caused by the quiet-time ionospheric currents flowing at different latitudes. This can result in certain frequencies in the magnetic field recorded by LEO satellites. We demonstrate that the frequencies <10 mHz are mainly due to the latitudinal structure of the equatorial electrojet. The observed frequencies in CHAMP data are therefore attributed to the latitudinal structures of the ionospheric currents that are monitored only by the polar LEO satellites and are found to alter the observations of geomagnetic pulsations (Pc4-5 and Pi2) significantly.

  7. 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

  8. Council tax precept failed to cover cost of NLW.

    PubMed

    2016-08-01

    Charging residents extra council tax to help pay for social care is insufficient to cover current funding gaps and has failed to cover the cost of the national living wage (NLW), a report warns. PMID:27573947

  9. Planning for Retirement with a Tax-Sheltered Mutual Fund.

    ERIC Educational Resources Information Center

    Schnee, Edward J.; And Others

    1983-01-01

    Greater attention has been focused on the role that employer-sponsored retirement plans and individual savings must play in ensuring retirement income security. Alternative tax retirement planning opportunities currently available to college personnel are explored. (MLW)

  10. Interaction between spin-wave excitations and pure spin currents in magnetic structures

    NASA Astrophysics Data System (ADS)

    Azevedo, Antonio

    2012-02-01

    The generation of pure spin current (PSC) in magnetic structures has attracted much attention not only for its fundamental importance in spintronics, but also because it opens up potential applications. One of the most exciting aspects of this area is the interplay between spin-waves (SW) and PSC. Here we report experimental results in which the PSC, generated by both spin pumping (SPE) [1] and spin Seebeck (SSE) [2] effects, can exert a spin-transfer torque sufficient to compensate the SW relaxation in yttrium iron garnet (YIG)/non-magnetic structures. By measuring the propagation of SW packets in single-crystal YIG films we were able to observe the amplification of volume and magnetostatic modes (MSW) by both SSE and SHE [3,4]. The excitation and detection of the SW packets is carried out by using a MSW delay line device. In both cases the amplification is attributed to the spin-transfer torque due to PSC generated by SSE as well as SHE. It will also be presented new results in which PSC are simultaneously excited by SSE and SPE effects in YIG films. While the spin current generated by SPE is obtained by exciting the ferromagnetic resonance (FMR) of the YIG film, the spin current due to SSE is created by applying a temperature gradient along the film plane. The effect of the superposition of both spin currents is characterized by measuring the spin Hall voltage (VH) along thin strips of Pt deposited on top of the YIG films. Whereas VH corresponding to the uniform FMR is amplified due the SSE the voltages corresponding to the other magnetostatic spin-wave modes are attenuated [5]. [4pt] [1] Y. Tserkovnyak, et al., Rev. Mod. Phys. 77, 1375 (2005).[0pt] [2] K. Uchida, et al., Nature 455, 778 (2008).[0pt] [3] E. Padr'on-Hern'andez, A. Azevedo, and S. M. Rezende, Phys. Rev. Letts., 107, 197203 (2011).[0pt] [4] E. Padr'on-Hern'andez, A. Azevedo, and S. M. Rezende, Appl. Phys. Letts., 99 (2011) in press.[0pt] [5] G.L. da Silva, L.H. Vilela-Leão, S. M. Rezende and A

  11. Current flight test experience related to structural divergence of forward-swept wings

    NASA Technical Reports Server (NTRS)

    Schuster, Lawrence S.; Lokos, William A.

    1988-01-01

    Flight testing the X-29A forward-swept wing aircraft has required development of new flight test techniques to accomplish subcritical extrapolations to the actual structural divergence dynamic pressure of the aircraft. This paper provides current experience related to applying these techniques to analysis of flight data from the forward-swept wing in order to assess the applicability of these techniques to flight test data. The measurements required, maneuvers flown, and flight test conditions are described. Supporting analytical predictions for the techniques are described and the results using flight data are compared to these predictions. Use of the results during envelope expansion and the resulting modifications to the techniques are discussed. Some of the analysis challenges that occurred are addressed and some preliminary conclusions and recommendations are made relative to the usefulness of these techniques in the flight test environment.

  12. Anomalous resistivity of current-driven isothermal plasmas due to phase space structuring

    SciTech Connect

    Buechner, Joerg; Elkina, Nina

    2006-08-15

    The anomalous electric resistivity of collisionless plasmas is an important issue in the physics of hot plasmas, e.g., in the context of auroral particle acceleration and of reconnection in the solar corona. The linear stability theory of isothermal current driven space plasmas predicts an ion-acoustic instability if the relative drift velocity of the current carrying particles exceeds a certain threshold, which, generally, depends on the plasma parameters. The spectrum of waves, excited by a marginal instability, is very narrow. Hence, the wave power at saturation and the corresponding electric resistivity due to wave-particle interaction cannot be obtained by means of a quasilinear, weak turbulence approach and the nonlinear single mode theory provides too small saturation amplitudes. To solve the nonlinear problem a newly developed unsplit conservative Eulerian Vlasov code is applied to simulate a strongly magnetized current driven plasma, which can be considered in 1D1V (one spatial, one velocity space direction). Instead of periodic boundary conditions, usually used as they are simpler to treat, open boundaries are implemented which allow to maintain a constant current flow. Simulated is a typical almost isothermal (T{sub e}=2T{sub i}) hot ({kappa}T{sub i}=1 keV) space plasma for the real mass ratio m{sub i}/m{sub e}=1836. The initial spontaneous instability is followed by a three-stage nonlinear evolution: First electron trapping leads to the formation of electron phase space holes. Due to a steepening of the leading edges of the potential wells the electron phase space holes gradually become asymmetric, they grow in size and deepen. The phase space holes accelerate until they move much faster than the initial ion-acoustic waves. The interaction of the current carriers with the asymmetric potential wells and causes a nonvanishing net momentum transfer between the particles and the self-generated electric field. After a few ion plasma periods ion trapping

  13. 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.

  14. 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; 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

  15. Thermal Structure of Current Sheets and Supra-Arcade Downflows in the Solar Corona

    NASA Astrophysics Data System (ADS)

    Hanneman, Will; Reeves, K.

    2013-01-01

    Data has been collected from the Atmospheric Imaging Assembly (AIA) on the Solar Dynamics Observatory (SDO) to determine the thermal structure of supra-arcade downflows (SADs) in the solar corona. SADs, first discovered by Yohkoh in 1999 January 20 (McKenzie & Hudson 1999) can be described as inward flowing density depletions, often observed in post flare current sheets. Some models of this phenomenon have suggested that the plasma in the dark lanes is heated to temperatures of ~8 MK (Maglione et al. 2011). The three flares examined here took place on 2011 October 22, 2012 January 14 and 2012 January 27. Using the relation between temperature and the different sensitivity of the 94Å, 131Å, and 171Å channels, colour-temperature maps are made for each flare, and contours are added to indicate the distribution of very hot plasma (> 5.5 MK) and slightly cooler plasma (> 3 MK). We find that the hottest areas in the current sheet are located near the top of the arcade. We also compare the colour-temperatures in the SADs to that of the surrounding plasma. Cross sections of emission in the AIA bandpasses through the dark lanes are quantitatively measured and compared with the predictions made by Maglione et al. The levels of emission in relation to background determine whether these predictions can be ruled out.

  16. 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.

  17. 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.

  18. 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

  19. A practical solution in delineating thin conducting structures and suppression problem in direct current resistivity sounding

    NASA Astrophysics Data System (ADS)

    Sharma, Shashi Prakash; Biswas, Arkoprovo

    2013-08-01

    In hard rock areas, conventional apparent resistivity measurement using Schlumberger resistivity sounding fails to detect thin conducting structures (2-D and 3-D fractures filled with groundwater and mineral aggregate) concealed at a large depth. In the present study, an attempt is made to way-out the detection problem of deep seated thin conducting layer. It is proposed to study the apparent conductance simultaneously with resistivity sounding to detect such conductive zones qualitatively. Apparent conductance is defined as the magnitude of current flowing in the subsurface for a unit applied voltage through current electrodes. Even though such measurement is of qualitative importance, it gives extremely valuable information for the presence of conductive zones at depth in challenging hard rock terrain. It has been observed that apparent conductance increases significantly when groundwater bearing fractures and conductive bodies are encountered in the subsurface. Field data from different locations are presented to demonstrate the efficacy of such measurement. The measurement assists to the conventional resistivity sounding for successful prediction of groundwater zones at large depth in different hard rock areas and is of enormous importance. The approach is also used for possible solution of suppression problem in the DC resistivity sounding when intermediate layer is not reflected in the resistivity sounding curve. Finally, the approach can be used together with resistivity sounding to solve many practical problems.

  20. 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.

  1. Remote field eddy current inspection for groove sizing—choice of a direct model structure

    NASA Astrophysics Data System (ADS)

    Fleury, G.; Davoust, M.-E.

    2000-05-01

    The remote field eddy current (RFEC) technique is used to inspect conductive pipes from the inside. This technique is known to be sensitive to internal and external flaws. The RFEC mechanism is now well understood and is particularly convenient for ferromagnetic material testing. Many classical methods may be used to characterize defects by eddy current measurement, such as Lissajous' curve examinations of impedance plane viewing. Those methods are not suitable for quantitative evaluation because the relation between the measured quantities (coil impedance, induced voltage) and crack dimensions is generally unknown. In that context, a number of parametric inversion methods have been previously developed. Those methods need the knowledge of the relationship between the physical quantities (here, length and depth of grooves) and the observed data. In our case, the output of a finite-element code stands for the observed data. Taking account of the symmetry property and limit variations of the data, several algebraic functions may be considered. For each model structure, several parameterizations are feasible. Some criteria are developed to obtain the best parameterization, regarding an identification purpose. Once the best model is chosen, an estimation of the groove dimensions is eventually proposed.

  2. Persuasion stage in adoption theory: a cognitive response-cognitive structure assessment of source credibility and tax-incentive effects on consumer decision making for residential solar systems. [Suburbs of Baltimore

    SciTech Connect

    Batory, S.S.

    1981-01-01

    The research objective was to learn more about the consumer's acceptance or rejection process toward a major residential energy innovation, a solar-generated water heating system. An experiment was conducted that evaluated one aspect of solar's commercialization, the persuasion stage in new-product-adoption decision making. A test of source credibility and monetary incentive effects on the consumer's decision-making processes was carried out. The experiment contained two message sources: the Department of Energy (a high credibility source) and a homebuilder (a moderate credibility source), and three levels of incentives, a tax credit equal to 40% of the solar unit purchase price, a 20% tax credit, and no tax credit. Subjects were randomly assigned to either a control group or one of six experimental treatments in a 2 x 3 fixed-effects factorial design. Subjects were 226 adult homeowners drawn from the suburbs of Baltimore, Maryland. The research postulated and tested a process of acceptance or rejection of innovations which was based on a cognitive-response/cognitive-structure paradigm of decision making. This process is called the persuasion stage by adoption theorists. Cognitive responses, beliefs, attitudes, and behavioral measures were the dependent variables. Consumers were shown to confront or debate incoming information by comparing it to their existing cognitive structure. This comparison process generated cognitive responses which led to changes in beliefs, attitudes, and behavior toward the innovation. The findings confirm that the federal government's intervention in the marketplace is having a favorable effect on the adoption decision process toward solar-generated water heating.

  3. 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.

  4. Hospitals face loss of federal tax-exempt status.

    PubMed

    Nauert, R C; Sanborn, A B; MacKelvie, C F; Harvitt, J L

    1988-09-01

    Because of governmental challenges, not-for-profit hospitals can no longer take for granted their right to be tax exempt. The Internal Revenue Service is auditing nearly 1,500 tax-exempt healthcare organizations to determine how accurately they are reporting unrelated business income. At greatest risk are those hospital systems that have become overly acquisitive or have strayed from the charitable mission that originally entitled them to tax exemption. To protect their tax-exempt status, currently exempt healthcare institutions must be careful that any activities, such as joint ventures and affiliate corporations, conform to their charitable mission. In the face of tougher legislation and Federal scrutiny, hospitals must make sure they are devoted to and performing a charitable purpose if they want to keep their tax-exempt status. PMID:10288886

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

    PubMed

    Lounnas, Valère; 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

  6. 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; Böning, 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

  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. 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

  9. 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

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

    PubMed Central

    Lounnas, Valère; 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

  11. Multi-spacecraft analysis of local structure of Heliospheric Current Sheet

    NASA Astrophysics Data System (ADS)

    Arrazola, D.; Blanco, Juan Jose; Rodriguez-Pacheco, Javier; Hidalgo, Miguel Angel; Medina, Jose

    Local variability of the Heliospheric Current Sheet (HCS) has been studied. Its local magnetic structure is observed as a boundary through which the magnetic field inverts its direction toward or away from Sun. In this work, we have used data from ACE, WIND, STEREO A and B spacecrafts. Solar wind features and magnetic field variations obtained from each spacecraft and for each event analyzed have been used to estimate temporal and spatial dependences in the local HCS structure. Their connection with the neutral line at the corona has been also determined. We have grouped the selected events according to their magnetic connection, with the aim of analyzing possible variations on the local orientation. Events studied cover from the ascending phase of solar cycle 23 to the next minimum around 2007. It has been observed that when spacecrafts are close to each other and/or magnetically well connected, clear variations on the local orientation are not observed. In these cases, the elapsed time was less than 2 hours. This fact could be interpreted as if there were not temporal variations on the local structure of the HCS in the range of 2 hours. On the other hand, the analysis shows that angular variation has a growing trend with elapsed time between different spacecraft. This can be related to the fact that spacecrafts are magnetically bad connected. In these cases, variations in local HCS orientation are observed. To evaluate changes of the HCS local orientations it has been used MVA, CVA and HYTARO methods. Results and future goals are summarized in this work.

  12. 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 2θ=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 (η) and barrier height (ϕb). 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

  13. Current Economic Issues in Employee Benefits. Background Paper No. 39.

    ERIC Educational Resources Information Center

    Woodbury, Stephen A.

    A multitude of public policy issues currently surround the tax treatment of employee benefits, particularly since the tax-favored status of employer contributions to pensions and health insurance has been blamed for a shrinking tax base that has exacerbated the federal budget deficit, an inefficient and bloated health-care sector, overinsurance by…

  14. The Little Engine That Hasn't: The Poor Performance of Employer Tax Credits for Child Care.

    ERIC Educational Resources Information Center

    FitzPatrick, Christina Smith; Campbell, Nancy Duff

    An increasingly popular approach to addressing child care needs of Americas families is to give state tax credits to employers that provide child care assistance to their employees, thereby permitting the employer to offset part of its child care expenditures against its state tax liability. Currently, 28 states have such tax credits, and a…

  15. 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)

  16. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  17. 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.

  18. 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

  19. The UK sugar tax - a healthy start?

    PubMed

    Jones, C M

    2016-07-22

    The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet. PMID:27444594

  20. Possibility of supervision over detailed structure of ocean currents by MODIS

    NASA Astrophysics Data System (ADS)

    Sklyarov, V. E.

    2008-02-01

    The report focuses on the analysis of the detail structure of ocean currents in areas of dust storms distribution or intensive phytoplankton's development. Dust storms represent the global phenomenon occurring regularly and, thus, atmospheric streams transfer a significant amount of the sand and dust (more than 2000 million tons) from deserts of Gobi, Sahara, Namibia, and Arabian Peninsula etc. The dust from Sahara achieves Caribbean Sea and southeast areas of USA for 5-7 days, and traces of the Asian dust storm, which have crossed Pacific Ocean, were found out in Great Lakes. For the purposes of our research the influence of sand and a dust dropping out from atmosphere on optical properties of the top layer of the ocean is represented especially significant. We shall note, that this question is poorly covered in the scientific literature. On our data, there are only separate certificates that return dispersion in green area of a spectrum for the top layer of the ocean is considerably increased after passage of a dust storm. It occurs due to saturation of the ocean top layer sand particles were sunlight diffusion is good. On the other hand, these particles, being a passive tracer, are easily involved by separate jets of currents in local circulation. These factors create a real basis for space observations on details mesoscale ocean circulation. As a trial experiment, author of the report have leaded the multispectral analysis data from MODIS (satellite AQUA), received on a northwest part Indian Ocean and Gulf of Aden. Results of the analysis confirm the made hypothesis.

  1. 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

  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 90°C. 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 6.8×10-8A/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. 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...

  4. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  5. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  6. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  7. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  8. 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

  9. 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 ropes—depending 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.

  10. Detection of cracks in multilayer aircraft structures with fasteners using remote field eddy current method

    NASA Astrophysics Data System (ADS)

    Sun, Yushi; Ouyang, Tianhe

    2000-05-01

    The remote-field eddy-current (RFEC) technique has been shown to be highly sensitive to cracks and corrosion that are embedded deep in multi-layer aircraft structures. This paper shows the effectiveness of the approach in detecting cracks in double-layered specimens with fasteners, as well as corrosion specimens. The crack specimens, made by Lockheed George Company in 1980, had two layers held together with ten fasteners. The total thickness is 0.356' for Group A and 0.446' of Group B, respectively. Fatigue cracks were made on different layers and at different depths. The corrosion specimens are of 0.063' thick with 0.006' or 0.002' corrosion wall thinning. Another one or two much thicker plates of aluminum are placed on top of one corrosion specimen during a test. All tests were conducted using a newly developed RFEC system that includes a probe specified for inspecting thick plates. The effect of different parameters, such as excitation frequency, excitation to pick-up coil separation distance, and probe to fastener distance, were studied to determine the optimal test parameters. The system will be demonstrated along with the presentation.

  11. Ubiquitination and sumoylation of the HTLV-2 Tax-2B protein regulate its NF-κB activity: a comparative study with the HTLV-1 Tax-1 protein

    PubMed Central

    2012-01-01

    Background Retroviruses HTLV-1 and HTLV-2 have homologous genomic structures but differ significantly in pathogenicity. HTLV-1 is associated with Adult T cell Leukemia (ATL), whereas infection by HTLV-2 has no association with neoplasia. Transformation of T lymphocytes by HTLV-1 is linked to the capacity of its oncoprotein Tax-1 to alter cell survival and cell cycle control mechanisms. Among these functions, Tax-1-mediated activation of cellular gene expression via the NF-κB pathway depends on Tax-1 post-translational modifications by ubiquitination and sumoylation. The Tax-2 protein of HTLV-2B (Tax-2B) is also modified by ubiquitination and sumoylation and activates the NF-κB pathway to a level similar to that of Tax-1. The present study aims to understand whether ubiquitination and sumoylation modifications are involved in Tax-2B-mediated activation of the NF-κB pathway. Results The comparison of Tax-1 and Tax-2B lysine to arginine substitution mutants revealed conserved patterns and levels of ubiquitination with notable difference in the lysine usage for sumoylation. Neither Tax-1 nor Tax-2B ubiquitination and sumoylation deficient mutants could activate the NF-κB pathway and fusion of ubiquitin or SUMO-1 to the C-terminus of the ubiquitination and sumoylation deficient Tax-2B mutant strikingly restored transcriptional activity. In addition, ubiquitinated forms of Tax-2B colocalized with RelA and IKKγ in prominent cytoplasmic structures associated with the Golgi apparatus, whereas colocalization of Tax-2B with the RelA subunit of NF-κB and the transcriptional coactivator p300 in punctate nuclear structures was dependent on Tax-2B sumoylation, as previously observed for Tax-1. Conclusions Both Tax-1 and Tax-2 activate the NF-κB pathway via similar mechanisms involving ubiquitination and sumoylation. Therefore, the different transforming potential of HTLV-1 and HTLV-2 is unlikely to be related to different modes of activation of the canonical NF-κB pathway

  12. 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.

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current year general business credit under section 38(b)(13) includes the...

  14. 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

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

    PubMed

    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. PMID:9258294

  16. Transmission of Human T-Cell Lymphotropic Virus Type 1 Tax to Rabbits by tax-Only-Positive Human Cells

    PubMed Central

    Zucker-Franklin, Dorothea; Pancake, Bette A.; Lalezari, Parviz; Khorshidi, Manoochehr

    2000-01-01

    The human T-cell lymphrotropic virus type 1 (HTLV-1) is causally related to adult T-cell leukemia and lymphoma and the neurodegenerative diseases tropical spastic paraparesis and HTLV-1-associated myelopathy. In the United States the prevalence of infection has been estimated to range from 0.016 to 0.1% on the basis of serologic tests for antibodies to the viral structural proteins. Blood from donors positive for antibodies to HTLV-1 or HTLV-2 is not used for transfusion. However, patients with the cutaneous T-cell lymphoma mycosis fungoides (MF) are HTLV-1 and -2 seronegative yet harbor proviral sequences identical to those that encode the HTLV-1 transactivating and transforming gene product p40tax in their peripheral blood mononuclear cells (PBMCs), and they usually have antibodies to p40tax. Moreover, a study of 250 randomly selected blood donors revealed that approximately 8% of these seronegative individuals also had HTLV-1 tax sequences and antibodies to p40tax, while they lacked sequences and antibodies related to gag, pol, or env. Thus, it seemed important to determine whether the “tax-only” state can be transmitted by transfusion. To this end, PBMCs from HTLV-1 and -2 seronegative tax-only-positive MF patients or from healthy tax-only-positive blood donors were injected into adult rabbits, an established animal model for HTLV-1 infection. The PBMCs of all injected rabbits became tax sequence positive. These observations suggest that HTLV-1 tax can be transmitted by tax-only-positive mononuclear cells. PMID:10702504

  17. 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.

  18. 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.

  19. 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…

  20. 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…

  1. Role of excited states for the material gain and threshold current density in quantum wire intersubband laser structures

    NASA Astrophysics Data System (ADS)

    Herrle, Thomas; Haneder, Stephan; Wegscheider, Werner

    2006-05-01

    We calculated the material gain and the threshold current density for quantum wire intersubband laser structures. In quantum cascade laser devices with active regions of lower dimensionality a reduction of the nonradiative losses and consequently an increase in the material gain and a reduction of the threshold current density is predicted. In our calculations of the material gain and the threshold current density for a realistic quantum wire intersubband laser structure fabricated by the cleaved edge overgrowth (CEO) technique, however, it turns out that excited states formed in those structures even reduce the material gain compared to conventional quantum well cascade lasers. The threshold current density also turns out to be increased due to the reduced material gain on the one hand and due to a small optical confinement factor in such structures on the other hand. The main consequence for the design of such quantum wire laser structures is to avoid the formation of excited states to be able to benefit from the reduction of the dimensionality of the electron system in terms of reduced nonradiative losses.

  2. Analysis and reduction of leakage current of 2 kV monolithic isolator with wide trench spiral isolation structure

    NASA Astrophysics Data System (ADS)

    Takeuchi, Yusuke; Kuroda, Rihito; Sugawa, Shigetoshi

    2016-04-01

    In this work, the origin of the leakage current of a highly area-efficient silicon-on-insulator (SOI) monolithic isolator using a spiral trench isolation structure is clarified by experimental and simulation analyses and its reduction method is proposed. It was found that parasitic MOSFET inversion and accumulation channels formed at the SOI and buried oxide (BOX) interface are the origins of leakage current. To reduce the leakage current, adequate SOI spiral length and width and BOX layer thickness are proposed for various voltage usages and show the possibility of 4 kV voltage tolerance and 500 MΩ isolation resistivity.

  3. Inner Shelf Current Structure Under Different Forcing Mechanisms— Combining ADCP and HF Radar Measurements

    NASA Astrophysics Data System (ADS)

    Kastner, S.; Kirincich, A.; Lentz, S. J.

    2014-12-01

    Our understanding of wind and wave driven currents in the coastal ocean has been limited by our inability to measure currents within a few meters of the surface. To improve our understanding of current dynamics in the upper few meters of the ocean we combine 8 months of ADCP measurements from the Martha's Vineyard Coastal Observatory with high-frequency (HF) radar measurements of surface currents. These techniques compliment each other, as the HF radar can only observe the surface velocities, and the ADCP cannot take accurate measurements in the upper few meters of the water column. We find that currents can vary significantly over the upper two meters of the inner shelf. Extrapolations to the surface based on the ADCP data are inconsistent with that observed by the HF radar. When different types of forcing conditions were examined, it was found that this difference is most evident in cases when wind stresses are weak (current and the top ADCP current is consistent with a simple model of near-surface wind-driven current shear. This suggests future attempts to extrapolate ADCP currents toward the surface should consider wind-driven shear. This result can be used to more accurately estimate onshore transport, which has applications in calculating nutrient and pollutant transport.

  4. 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

  5. Formation of Mosaic Silicon Oxide Structure during Metal-Assisted Electrochemical Etching of Silicon at High Current Density

    NASA Astrophysics Data System (ADS)

    Cao, Dao Tran; Anh, Cao Tuan; Ngan, Luong Truc Quynh

    2016-05-01

    We have used constant-current, metal-assisted electrochemical etching of silicon in HF/H2O2/ethanol electrolyte to fabricate porous silicon. We found that, at large enough current density, the sponge-like porous silicon structure is replaced by a mosaic structure, which includes islands of various shapes emerging between trenches that have been etched downward. Energy-dispersive x-ray analysis showed that the surface of the mosaic pieces was covered with silicon oxide, while little silicon oxide developed on the surface of trenches. We suggest that the appearance of the mosaic structure can be explained by the increase in the oxidation rate of silicon when the anodic current density increases, combined with no change in the dissolution rate of silicon oxide into the solution. Consequently, above a certain value of anodic current density, there is sufficient residual silicon oxide on the etched surface to create a continuous thin film. However, if the silicon oxide layer is too thick (e.g., due to too high anodic current density or too long etching time), it will become cracked (formation of mosaic pieces), likely due to differences in thermal expansion coefficient between the amorphous silicon oxide layer and crystalline silicon substrate. The oxide is cracked at locations with many defects, and the cracks reveal the silicon substrate. Therefore, at the locations where cracks occur, etching will go sideways and downward, creating trenches.

  6. 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.

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

    NASA Astrophysics Data System (ADS)

    Pettigrew, Neal R.; Churchill, James H.; Janzen, Carol D.; Mangum, Linda J.; Signell, Richard P.; Thomas, Andrew C.; Townsend, David W.; Wallinga, John P.; Xue, Huijie

    2005-09-01

    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.

  8. The Feasibility of a Current-Source Thermoelectric Power Generator and Its Corresponding Structure Design

    NASA Astrophysics Data System (ADS)

    Wu, Guangxi; Yu, Xiong

    2015-06-01

    Traditional thermoelectric power generators consist of thermoelectric elements connected electrically in series and thermally in parallel. Current flowing inside the thermoelectric power generator is conventionally considered to be driven by the Seebeck effect-induced electric field and the output voltage-induced reverse electric field. This paper proposes a more comprehensive model that implies that current is also driven by chemical potential and carrier density variation. Therefore, the thermoelectric power generator can be treated as a current-source power supplier when the current driven by carrier density variation dominates. This paper performs holistic finite element implementation of the new holistic model where a thermoelectric power generator unit behaves like a current-source while the working temperature conditions maintain stability. This result validates that the thermoelectric element shows the behaviors of a current-source power supply under certain conditions. This discovery brings a new perspective on the behaviors of thermoelectric elements, which potentially will lead to the development of novel thermoelectric power generator design.

  9. 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...

  10. 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...

  11. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the tax which is paid before the first day of such month. (e) No addition to tax if fraud penalty... tax if a 50-percent addition to the tax for fraud is assessed with respect to the same underpayment... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax....

  12. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  13. 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...

  14. Tax Cut Legislation: What's Fair? Lesson Plan.

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The lesson…

  15. 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…

  16. Structural and phase transformations in zinc and brass wires under heating with high-density current pulse

    NASA Astrophysics Data System (ADS)

    Pervikov, A. V.

    2016-06-01

    The work is focused on revealing the mechanism of structure and phase transformations in the metal wires under heating with a high-density current pulse (the electric explosion of wires, EEWs). It has been demonstrated on the example of brass and zinc wires that the transition of a current pulse with the density of j ≈ 3.3 × 107 A/cm2 results in homogeneous heating of the crystalline structure of the metal/alloy. It has been determined that under heating with a pulse of high-density current pulse, the electric resistance of the liquid phases of zinc and brass decreases as the temperature increases. The results obtained allow for a conclusion that the presence of the particles of the condensed phase in the expanding products of EEW is the result of overheating instabilities in the liquid metal.

  17. 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

  18. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  19. 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)

  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. Tax Breaks for Training.

    ERIC Educational Resources Information Center

    Feuer, Dale

    1986-01-01

    Discusses the policy of using tax incentives to stimulate investment in training, which allows the federal government to offer financial support without getting directly involved. The popularity of this policy and the reasons for it are examined. Proposed legislation directed at training needs is described. (CT)

  2. Inferring the Magnetic Structure of a Sunspot from Decomposition of Photospheric Vertical Current Density into Twist and Shear Components

    NASA Astrophysics Data System (ADS)

    Venkatakrishnan, P.

    2015-12-01

    The electric current density, derived from the curl of the vector magnetic field, can be decomposed into the so-called twist and shear components. We examined this decomposition for 2 highly flare productive active regions undergoing magnetic flux emergence, viz. AR 10930 observed by SOT aboard Hinode and AR 11158 observed by HMI aboard SDO. We found the following common evolutionary behaviour in both the cases: 1. The percentage of variation of the spatially averaged value of the ratio of the shear current density to the twist current density is much smaller than the percentage of variation of the twist current throughout the evolution. 2. The average ratio was negative in sign, viz. the shear current density was opposite in sign to the twist current density in most of the pixels. 3. The magnitude of the average ratio increased with increase of pixel size. The above 3 results were examined for two extreme kinds of magnetic structure: a) a monolithic continuous didtribution of magnetic flux and b) an intermittent cluster of magnetic fibrils separated by field free regions. We arrive at the conclusion that the above mentioned observations tend to favor the monolithic model of sunspot magnetic field over the fibril model, although a fibril structure at deeper layers cannot be ruled out. Observations of vector magnetic fields of sunspots using the infrared FeI line around 1560 nm could perhaps resolve this issue.

  3. 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

  4. Excess current in ferromagnet-superconductor structures with fully polarized triplet component

    NASA Astrophysics Data System (ADS)

    Moor, Andreas; Volkov, Anatoly F.; Efetov, Konstantin B.

    2016-05-01

    We study the I -V characteristics of ST/n/N contacts, where ST is a BCS superconductor S with a built-in exchange field h , n represents a normal metal wire, and N a normal metal reservoir. The superconductor ST is separated from the n wire by a spin filter which allows the passage of electrons with a certain spin direction so that only fully polarized triplet Cooper pairs penetrate into the n wire. We show that both the subgap conductance σsg and the excess current Iexc, which occur in conventional S/n/N contacts due to Andreev reflection (AR), exist also in the considered system. In our case, they are caused by unconventional AR that is not accompanied by spin flip. The excess current Iexc exists only if h exceeds a certain magnitude hc. At h current is converted into a deficit current Idef. The dependencies of the differential conductance and the current Iexc are presented as a function of voltage and h .

  5. Electromagnetic Structure of A=2 and 3 Nuclei and the Nuclear Current Operator

    SciTech Connect

    Rocco Schiavilla

    2005-02-01

    Different models for conserved two- and three-body electromagnetic currents are constructed from two- and three-nucleon interactions, using either meson-exchange mechanisms or minimal substitution in the momentum dependence of these interactions. The connection between these two different schemes is elucidated. A number of low-energy electronuclear observables, including (i) np radiative capture at thermal neutron energies and deuteron photodisintegration at low energies, (ii) nd and pd radiative capture reactions, and (iii) isoscalar and isovector magnetic form factors of {sup 3}H and {sup 3}He, are calculated in order to make a comparative study of these models for the current operator. The realistic Argonne v{sub 18} two-nucleon and Urbana IX or Tucson-Melbourne three-nucleon interactions are taken as a case study. For A=3 processes, the bound and continuum wave functions, both below and above deuteron breakup threshold, are obtained with the correlated hyperspherical-harmonics method. Three-body currents give small but significant contributions to some of the polarization observables in the {sup 2}H(p,{gamma}){sup 3}He process and the {sup 2}H(n,{gamma}){sup 3}H cross section at thermal neutron energies. It is shown that the use of a current which did not exactly satisfy current conservation with the two- and three-nucleon interactions in the Hamiltonian was responsible for some of the discrepancies reported in previous studies between the experimental and theoretical polarization observables in pd radiative capture.

  6. 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.

  7. Wess-Zumino current and the structure of the decay tau- -->K- pi- K+ nu tau.

    PubMed

    Coan, T E; Gao, Y S; Liu, F; Stroynowski, R; Artuso, M; Boulahouache, C; Blusk, S; Butt, J; Dambasuren, E; Dorjkhaidav, O; Haynes, J; Menaa, N; Mountain, R; Muramatsu, H; Nandakumar, R; Redjimi, R; Sia, R; Skwarnicki, T; Stone, S; Wang, J C; Zhang, Kevin; Mahmood, A H; Csorna, S E; Bonvicini, G; Cinabro, D; Dubrovin, M; Bornheim, A; Lipeles, E; Pappas, S P; Shapiro, A; Weinstein, A J; Briere, R A; Chen, G P; Ferguson, T; Tatishvili, G; Vogel, H; Watkins, M E; Adam, N E; Alexander, J P; Berkelman, K; Boisvert, V; Cassel, D G; Duboscq, J E; Ecklund, K M; Ehrlich, R; Galik, R S; Gibbons, L; Gittelman, B; Gray, S W; Hartill, D L; Heltsley, B K; Hsu, L; Jones, C D; Kandaswamy, J; Kreinick, D L; Kuznetsov, V E; Magerkurth, A; Mahlke-Krüger, H; Meyer, T O; Patterson, J R; Pedlar, T K; Peterson, D; Pivarski, J; Riley, D; Sadoff, A J; Schwarthoff, H; Shepherd, M R; Sun, W M; Thayer, J G; Urner, D; Wilksen, T; Weinberger, M; Athar, S B; Avery, P; Breva-Newell, L; Potlia, V; Stoeck, H; Yelton, J; Eisenstein, B I; Gollin, G D; Karliner, I; Lowrey, N; Naik, P; Sedlack, C; Selen, M; Thaler, J J; Williams, J; Edwards, K W; Besson, D; Gao, K Y; Gong, D T; Kubota, Y; Li, S Z; Poling, R; Scott, A W; Smith, A; Stepaniak, C J; Urheim, J; Metreveli, Z; Seth, K K; Tomaradze, A; Zweber, P; Arms, K; Eckhart, E; Gan, K K; Gwon, C; Severini, H; Skubic, P; Asner, D M; Dytman, S A; Mehrabyan, S; Mueller, J A; Nam, S; Savinov, V; Huang, G S; Miller, D H; Pavlunin, V; Sanghi, B; Shibata, E I; Shipsey, I P J; Adams, G S; Chasse, M; Cummings, J P; Danko, I; Napolitano, J; Cronin-Hennessy, D; Park, C S; Park, W; Thayer, J B; Thorndike, E H

    2004-06-11

    We present the first study of the vector (Wess-Zumino) current in tau(-)-->K-pi-K+nu(tau) decay using data collected with the CLEO III detector at the Cornell Electron Storage Ring. We determine the quantitative contributions to the decay width from the vector and axial vector currents. Within the framework of a model by Kühn and Mirkes, we identify the quantitative contributions to the total decay rate from the intermediate states omegapi, rho(')pi, and K*K. PMID:15245150

  8. The influence of structural defects on intragranular critical currents of bulk MgB[sub 2].

    SciTech Connect

    Serquis, A.; Liao, Xiaozhou; Civale, L.; Zhu, Y. T.; Coulter, J. Y.; Peterson, D. E.; Mueller, F. M.

    2002-01-01

    Bulk MgB2 samples were prepared under different synthesis conditions and analyzed by scanning and transmission electron microscopy. The critical current densities were determined from the magnetization versus magnetic field curves of bulk and powder-dispersed-in-epoxy samples. Results show that through a slow cooling process, the oxygen dissolved in bulk MgB2 at high synthesis temperatures can segregate and form nanometer-sized coherent precipitates of Mg(B,O)2 in the MgB2 matrix. Magnetization measurements indicate that these precipitates act as effective flux pinning centers and therefore significantly improve the intra-grain critical current density and its field dependence.

  9. 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.

  10. 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.

  11. 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.

  12. 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.; Vallières, 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.

  13. The Tax Treatment of Training and Educational Expenses. Background Paper No. 14.

    ERIC Educational Resources Information Center

    Quigley, John M.; Smolensky, Eugene

    For those students incurring direct educational expenditures that are high enough, the current personal income tax will discourage investment in human capital, assuming tax rates are essentially proportional over the relevant range. In all probability, however, any distortion between investment in human and physical capital is quantitatively…

  14. 78 FR 58608 - Proposed Collection; Comment Request: Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-24

    ... Internal Revenue Service Proposed Collection; Comment Request: Furnishing Identifying Number of Tax Return..., Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning furnishing identifying number of tax return preparer. DATES: Written comments should be received on or...

  15. Capitalizing on Tax Benefits for Parents of Children with Special Needs

    ERIC Educational Resources Information Center

    Brinker, Thomas M., Jr.; Sherman, W. Richard

    2006-01-01

    This article gives a brief overview of the deductions and credits which may be available under current tax law. However, parents of children with special needs should be aware that specific rules apply to each of these tax issues. For instance, in order to claim a child's educational expenses, parents must carefully examine the facts regarding…

  16. 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.

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

    SciTech Connect

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

    2013-04-15

    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 10{sup 5} 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.

  18. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2013-12-01

    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.

  20. 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.

  1. 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

  2. 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.

  3. Carrier transport in multilayer organic photodetectors: I. Effects of layer structure on dark current and photoresponse

    NASA Astrophysics Data System (ADS)

    Xue, Jiangeng; Forrest, Stephen R.

    2004-02-01

    In this and the following article (Parts I and II, respectively), we discuss carrier transport in multilayer organic photodetectors. In Part I, we analyze carrier tunneling in multilayer organic photodetectors, both within the organic active region and at the anode/organic interface. The external quantum efficiency of an organic photodetector whose individual layers in the active region are ⩽30 Å thick shows an activation energy of ⩽0.1 eV, suggesting that the photogenerated carriers tunnel through the potential wells formed by the multilayer stack. In such photodetectors, electron tunneling injection from the anode into the organic active region dominates the dark current at T⩾200 K. Fitting of the dark current-voltage characteristics using a semiclassical tunneling model leads to barrier heights in agreement with experimental data. In Part II, the effects of anode preparation on performance of multilayer organic photodetectors are discussed.

  4. 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 1.5–2 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 3–8 times greater than at the unvegetated site (0.01–0.023 vs. 2.9 × 10−3).

  5. 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.

  6. 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.

  7. Vertical structure of mean cross-shore currents across a barred surf zone

    USGS Publications Warehouse

    Haines, John W.; Sallenger, Asbury H., Jr.

    1994-01-01

    Mean cross-shore currents observed across a barred surf zone are compared to model predictions. The model is based on a simplified momentum balance with a turbulent boundary layer at the bed. Turbulent exchange is parameterized by an eddy viscosity formulation, with the eddy viscosity Aυ independent of time and the vertical coordinate. Mean currents result from gradients due to wave breaking and shoaling, and the presence of a mean setup of the free surface. Descriptions of the wave field are provided by the wave transformation model of Thornton and Guza [1983]. The wave transformation model adequately reproduces the observed wave heights across the surf zone. The mean current model successfully reproduces the observed cross-shore flows. Both observations and predictions show predominantly offshore flow with onshore flow restricted to a relatively thin surface layer. Successful application of the mean flow model requires an eddy viscosity which varies horizontally across the surf zone. Attempts are made to parameterize this variation with some success. The data does not discriminate between alternative parameterizations proposed. The overall variability in eddy viscosity suggested by the model fitting should be resolvable by field measurements of the turbulent stresses. Consistent shortcomings of the parameterizations, and the overall modeling effort, suggest avenues for further development and data collection.

  8. 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)

  9. 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

  10. 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

  11. The structure and stability of transport and mixing barriers in the Antarctic Circumpolar Current

    NASA Astrophysics Data System (ADS)

    Wilson, C.; Blundell, J. R.; Hughes, C. W.; Mazloff, M.; Shuckburgh, E.; Thompson, A. F.

    2012-04-01

    As well as transporting water large distances between ocean basins, the ACC also regulates transport and mixing across its flow. Understanding the spatial and temporal variations in transport behaviour is highly relevant for modelling and predicting the global Meridional Overturning Circulation, the spread of heat content anomalies to or from Antarctica and the transport of dissolved carbon dioxide by the ocean. Both the multiple jet structure of the ACC and its intermittent mixing inhibition are locally describable by a zonally-uniform model of potential vorticity dynamics, called the Potential Vorticity Staircase, used to explain temporally-intermittent mixing across the atmospheric ozone hole boundary and the persistence of jets on Jupiter. In a previous study, we found support for the zonally-inhomogeneous Southern Ocean analogue of the PV Staircase, and that the PV structure changes downstream of major features of seafloor topography. Here, we test the details of the PV Staircase model in the Southern Ocean using over 600 years of eddy-resolving experiments with the Q-GCM, OFES and SOSE models. We develop tools based on kernel density estimation to identify the staircase structure in the isopycnic potential vorticity. Under present-day and increased eastward wind stress experiments, we determine the relationship of the structure and its stability to mesoscale eddy intensity, measures of transport and mixing, mean flow and seafloor topography. From the multi-decadal ensemble of wind stress trend experiments we find evidence of 'eddy saturation': minimal response in the zonal transport with respect to increasing wind stress. There is a relationship between the strength of the wind stress and of the eddies, and hence substantial changes to the multiple jet structure, as expected from the PV Staircase. However, this relationship is complicated by regional variations in seafloor topography and by internal variability.

  12. 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

  13. 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

  14. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  15. Corrective Taxes and Cigarette Characteristics.

    PubMed

    Calcott, Paul; Petkov, Vladimir

    2016-07-01

    If cigarette design was exogenous, inefficiencies arising from smoking could be addressed either with a tax per packet or with an ad valorem tax. However, it is well known that the consequences of these two instruments differ when product characteristics are endogenous. We consider three such characteristics: nicotine, tar, and flavor. Implementation of the first-best social optimum typically requires the capacity to tax or regulate harmful ingredients. Without such a capacity, the next-best policy often combines a per-unit tax on cigarettes with an ad valorem subsidy. Copyright © 2015 John Wiley & Sons, Ltd. PMID:25919448

  16. 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

  17. On the Structure of the Ice-Shelf-Ocean Boundary Layer and Current

    NASA Astrophysics Data System (ADS)

    Jenkins, A.

    2015-12-01

    Ocean-forced basal melting has been implicated in the widespread thinning of Antarctic ice shelves that has been causally linked with acceleration in the outflow of grounded ice. What determines the distribution and rates of basal melting and freezing beneath an ice shelf and how these respond to changes in the ocean temperature or circulation are therefore key questions. Recent years have seen major progress in our ability to observe basal melting and the ocean conditions that drive it, but data on the latter remain sparse, limiting our understanding of the key processes of ice-ocean heat transfer. In particular, we have no observations of current profiles through the buoyancy- and frictionally-controlled flows along the ice shelf base that drive mixing through the ice-ocean boundary layer. This presentation represents an attempt to address this gap in our knowledge through the application of a very simple model of such boundary flows that considers only the spatial dimension perpendicular to the boundary. Results indicate that for the purely buoyancy-driven flow two possible regimes exist: a weakly-stratified, geostrophic cross-slope current with an embedded Ekman layer; or a strongly-stratified upslope jet with weak cross-slope flow. The latter regime, while well-known to students of katabatic winds, has no analogue in the ocean, and is most appropriate when the ice-ocean interface is very steep. For the gentle slopes typical of ice shelves the buoyant Ekman regime provides some useful insight. When combined with a background flow a range of possible near-ice current profiles emerges as a result of arrest or enhancement of the upslope Ekman transport. Furthermore a simple expression for the upslope transport can be formed that is analogous to that for the wind-forced surface Ekman layer, with the curvature of the ice shelf base replacing the wind-stress curl in driving Ekman pumping to and from the geostrophic flow.

  18. Optically controlled dense current structures driven by relativistic plasma aperture-induced diffraction

    NASA Astrophysics Data System (ADS)

    Gonzalez-Izquierdo, Bruno; Gray, Ross J.; King, Martin; Dance, Rachel J.; Wilson, Robbie; McCreadie, John; Butler, Nicholas M. H.; Capdessus, Remi; Hawkes, Steve; Green, James S.; Borghesi, Marco; Neely, David; McKenna, Paul

    2016-05-01

    The collective response of charged particles to intense fields is intrinsic to plasma accelerators and radiation sources, relativistic optics and many astrophysical phenomena. Here we show that a relativistic plasma aperture is generated in thin foils by intense laser light, resulting in the fundamental optical process of diffraction. The plasma electrons collectively respond to the resulting laser near-field diffraction pattern, producing a beam of energetic electrons with a spatial structure that can be controlled by variation of the laser pulse parameters. It is shown that static electron-beam and induced-magnetic-field structures can be made to rotate at fixed or variable angular frequencies depending on the degree of ellipticity in the laser polarization. The concept is demonstrated numerically and verified experimentally, and is an important step towards optical control of charged particle dynamics in laser-driven dense plasma sources.

  19. 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.

  20. Transplantation of the hand, face, and composite structures: evolution and current status.

    PubMed

    Tobin, Gordon R; Breidenbach, Warren C; Pidwell, Diane J; Ildstad, Suzanne T; Ravindra, Kadiyala V

    2007-04-01

    This article reviews the world experience in the newly emerging field of composite tissue allotransplantation. These allografts contain multiple tissues that are usually musculoskeletal structures with a skin or epithelial surface, such as hand, facial structures, larynx, tongue, ear, knee/femur, abdominal wall, and penis. They represent a new transplantation field, with only a 10-year experience and just over 50 clinical cases. This review of the 10-year world experience found uniform technical success, immunologic biology, and immunosuppression regimens very similar to solid organ transplants, and success strongly correlated with adherence to guidelines for psychiatric screening, thorough preparation of patient and families, intense postoperative monitoring, and assurance of medication access. All failures reported have been caused by lapses in these parameters. This early experience shows a great potential for application of these new procedures to the most challenging reconstructive needs. PMID:17418676

  1. Mooring-Based Observations of Boundary Current in the Nansen Basin of the Arctic Ocean: Vertical Structure and Variability

    NASA Astrophysics Data System (ADS)

    Pnyushkov, A.; Polyakov, I.

    2010-12-01

    The pan-Arctic Boundary Current (BC) provides the largest input of water, heat, and salt into the Polar Basins. Recent mooring-based observations at several locations along the continental slope of the Arctic Ocean’s Eurasian Basin showed a transformation of the BC from a mostly barotropic flow in Fram Strait to a jet-like baroclinic current northeast of Svalbard, and the reemergence of the barotropic structure of the flow further along in the eastern Eurasian Basin. The speed maximum of the baroclinic jet-like BC segment coincides with the Atlantic Water core at an intermediate depth (~200-370 m). Strongly amplified current events with corresponding changes in T and S are associated with eddies which are an integral part of the BC. Vertical velocity shear of tidal/inertial oscillations is an important contributor to mixing in the BC region. This new information is critically important to understand the ocean's role in the arctic climate system.

  2. File Structure and Data Base Management of PACT Programs Currently in Use

    PubMed Central

    Speck, Pat K.

    1984-01-01

    Physician Actuated Computerized Treatment (PACT), a total office-automation concept for medical-care delivery, utilizes on-line Medical Office Management (MOM) programs extensively described in national and world computer-in-medicine literature. This paper describes fundamental topics of the MOM system file-structure and database management design. Explanation includes representative menu-screens, examples of source-code program, lists of files, and statistical analysis of program links required to accomplish total office automation.

  3. 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

  4. Magnetic relaxation, current sheets, and structure formation in an extremely Tenuous fluid medium

    SciTech Connect

    Bajer, K.; Moffatt, H. K.

    2013-12-20

    The process of relaxation of a unidirectional magnetic field in a highly conducting tenuous fluid medium is considered. Null points of the field play a critical role in this process. During an initial stage of relaxation, variations in magnetic pressure are eliminated, and current sheets build up in the immediate neighborhood of null points. This initial phase is followed by a long diffusive phase of slow algebraic decay of the field, during which fluid is continuously sucked into the current sheets, leading to exponential growth of fluid density and concentration of mass around the null points, which show a tendency to cluster. Ultimately, this second phase of algebraic decay gives way to a final period of exponential decay of the field. The peaks of density at the null points survive as a fossil relic of the decay process. Numerical solution of the governing equations provides convincing confirmation of this three-stage scenario. Generalizations to two- and three-dimensional fields are briefly considered.

  5. 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.

  6. Spin-to-charge-current conversion in yttrium iron garnet-graphene hybrid structure

    NASA Astrophysics Data System (ADS)

    Mendes, Joaquim; Alves Santos, Obed; Meireles, Leonel; Lacerda, Rodrigo; Vilela-Leão, Luis; Machado, Fernando; Rodríguez-Suárez, Roberto; Azevedo, Antonio; Rezende, Sergio

    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). In this work we report the observation of two effects that show the existence of SOC in large-area CVD grown single-layer graphene (SLG) 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 FMR into charge current. We interpret the spin-to-charge conversion as arising from the inverse Rashba-Edelstein effect (IREE) made possible by the extrinsic spin-orbit coupling in graphene. These observations show that spin orbit coupling can be extrinsically enhanced in graphene by the proximity effect with a ferromagnetic layer. This result opens new possibilities for the use of graphene in spintronic devices with unique functionalities. Research supported in Brazil by the agencies CNPq, CAPES, FINEP, FAPEMIG, FACEPE, and in Chile by FONDECYT No. 1130705.

  7. 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

  8. 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 8…30 J/cm2, while the pulse durations are 100…200 μs 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.

  9. 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...

  10. 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...

  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. 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...

  13. 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...

  14. Funding of Oklahoma Common Schools with a Texas Tax Plan: A Cautionary Note.

    ERIC Educational Resources Information Center

    Hancock, Kenneth

    This report examines the theoretical result of a change in the way Oklahoma could fund its common schools if it used a Texas tax system that relied heavily on an ad valorum tax structure or another taxation system. Using data from the 1999 school year, calculations of state aid for the more than 540 school districts were made for four scenarios:…

  15. An Investigation of the Conceptual and Qualitative Impact of Employment Tax Credits.

    ERIC Educational Resources Information Center

    Fethke, Gary C.; And Others

    The study reported here provides a theoretical and empirical framework for the analysis of employment tax credit policy (a government subsidy or business tax credit to firms who maintain or expand their use of labor). Various programs are examined from the standpoint of structure and implications. The programs are selective employment incentive;…

  16. 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

  17. Control of large space structures: Status report on achievements and current problems

    NASA Technical Reports Server (NTRS)

    Lyons, M. G.; Aubrun, J. N.

    1983-01-01

    The objectives, state-of-the-art, and problems of large space structures control are outlined. The general objectives range from basic deployment and maneuvering, where some vibration modes may be suppressed, to disturbance rejection for very high performance imaging applications. The controls selected generally must produce some combination of eigenvalue/eigenvector and loads modification in order to achieve the mission objectives. An experiment illustrating the dynamic control of a suspended circular plate is described. Analysis methods used in system modelling, signal processing, and process control and monitoring are discussed. Sensor and actuator performance are assessed.

  18. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

  19. Predicting the vertical structure of tidal current and salinity in San Francisco Bay, California

    USGS Publications Warehouse

    Ford, Michael; Wang, Jia; Cheng, Ralph T.

    1990-01-01

    A two-dimensional laterally averaged numerical estuarine model is developed to study the vertical variations of tidal hydrodynamic properties in the central/north part of San Francisco Bay, California. Tidal stage data, current meter measurements, and conductivity, temperature, and depth profiling data in San Francisco Bay are used for comparison with model predictions. An extensive review of the literature is conducted to assess the success and failure of previous similar investigations and to establish a strategy for development of the present model. A σ plane transformation is used in the vertical dimension to alleviate problems associated with fixed grid model applications in the bay, where the tidal range can be as much as 20–25% of the total water depth. Model predictions of tidal stage and velocity compare favorably with the available field data, and prototype salinity stratification is qualitatively reproduced. Conclusions from this study as well as future model applications and research needs are discussed.

  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. Structure and Dynamics of The Antarctic Circumpolar Current As A Convoluted Flow

    NASA Astrophysics Data System (ADS)

    Ivchenko, V. O.; Olbers, D.

    A streamline averaged view of the Antarctic Circumpolar Current (ACC) is presented and compared with zonally averaging. The numerical analysis is based on the output of two high resolution PE models, namely the FRAM and POP models. The along- streamline averaged values are quite stable, i.e. small variations of trajectories leads to small changes in the averaged values. Transient eddies play an important role in quasi- meridional circulation while standing eddies have a rather weak signal compared to the standing eddy-induced circulation for the zonally averaged flow. The eddy-induced and residual quasi-meridional circulation show a strong surface return flow trapped immediately beneath the top layer. This happens because the transient eddy-induced component is strongly linked to eddy kinetic energy which decreases an order of mag- nitude in the upper 1200 m.

  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. 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

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

    DOEpatents

    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. 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.

  7. 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.

  8. Asymmetrically contacted germanium photodiode using a metal-interlayer-semiconductor-metal structure for extremely large dark current suppression.

    PubMed

    Zang, Hwan-Jun; Kim, Gwang-Sik; Park, Gil-Jae; Choi, Yong-Soo; Yu, Hyun-Yong

    2016-08-15

    In this study, we proposed germanium (Ge) metal-interlayer-semiconductor-metal (MISM) photodiodes (PD), with an anode of a metal-interlayer-semiconductor (MIS) contact and a cathode of a metal-semiconductor (MS) contact, to efficiently suppress the dark current of Ge PD. We selected titanium dioxide (TiO2) as an interlayer material for the MIS contact, due to its large valence band offset and negative conduction band offset to Ge. We significantly suppress the dark current of Ge PD by introducing the MISM structure with a TiO2 interlayer, as this enhances the hole Schottky barrier height, and thus acts as a large barrier for holes. In addition, it collects photo-generated carriers without degradation, due to its negative conduction band offset to Ge. This reduces the dark current of Ge MISM PDs by ×8000 for 7-nm-thick TiO2 interlayer, while its photo current is still comparable to that of Ge metal-semiconductor-metal (MSM) PDs. Furthermore, the proposed Ge PD shows ×6,600 improvement of the normalized photo-to-dark-current ratio (NPDR) at a wavelength of 1.55 μm. The proposed Ge MISM PD shows considerable promise for low power and high sensitivity Ge-based optoelectronic applications. PMID:27519063

  9. Current data regarding the structure-toxicity relationship of boron-containing compounds.

    PubMed

    Farfán-García, E D; Castillo-Mendieta, N T; Ciprés-Flores, F J; Padilla-Martínez, I I; Trujillo-Ferrara, J G; Soriano-Ursúa, M A

    2016-09-01

    Boron is ubiquitous in nature, being an essential element of diverse cells. As a result, humans have had contact with boron containing compounds (BCCs) for a long time. During the 20th century, BCCs were developed as antiseptics, antibiotics, cosmetics and insecticides. Boric acid was freely used in the nosocomial environment as an antiseptic and sedative salt, leading to the death of patients and an important discovery about its critical toxicology for humans. Since then the many toxicological studies done in relation to BCCs have helped to establish the proper limits of their use. During the last 15 years, there has been a boom of research on the design and use of new, potent and efficient boron containing drugs, finding that the addition of boron to some known drugs increases their affinity and selectivity. This mini-review summarizes two aspects of BCCs: toxicological data found with experimental models, and the scarce but increasing data about the structure-activity relationship for toxicity and therapeutic use. As is the case with boron-free compounds, the biological activity of BCCs is related to their chemical structure. We discuss the use of new technology to discover potent and efficient BCCs for medicinal therapy by avoiding toxic effects. PMID:27329537

  10. Metallic amorphous electrodeposited molybdenum coating from aqueous electrolyte: Structural, electrical and morphological properties under current density

    NASA Astrophysics Data System (ADS)

    Nemla, Fatima; Cherrad, Djellal

    2016-07-01

    Molybdenum coatings are extensively utilized as back contact for CIGS-based solar cells. However, their electrodeposition from aqueous electrolyte still sophisticates, since long time, owing to the high reactivity with oxygen. In this study, we present a successful 30 min electrodeposition experiment of somewhat thick (∼0.98-2.9 μm) and of moderate surface roughness RMS (∼47-58 nm), metallic bright Mo coating from aqueous electrolyte containing molybdate ions. XRD analysis and Hall Effect measurements have been used to confirm the presence of Mo. The crystal structure of deposits was slightly amorphous in nature to body centred cubic structure (bcc) Mo (110), (211) and (220) face. Lattice parameters exhibit some weak fluctuated tensile stress when compared to the reference lattice parameter. Additionally, our calculated lattice parameters are in good agreement with some previous works from literature. Discussions on the grain growth prove that they are constrained by grain boundary energy not the thickness effect. Further discussions were made on the electrical resistivity and surface morphology. Resonance scattering of Fermi electrons are expected to contribute towards the variation in the film resistivity through the carrier mobility limitation. However, studied samples might be qualified as candidates for solar cell application.

  11. 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.

  12. Statistical mechanics explanation for the structure of ocean eddies and currents

    NASA Astrophysics Data System (ADS)

    Venaille, A.; Bouchet, F.

    2010-12-01

    The equilibrium statistical mechanics of two dimensional and geostrophic flows predicts the outcome for the large scales of the flow, resulting from the turbulent mixing. This theory has been successfully applied to describe detailed properties of Jupiter's Great Red Spot. We discuss the range of applicability of this theory to ocean dynamics. It is able to reproduce mesoscale structures like ocean rings. It explains, from statistical mechanics, the westward drift of rings at the speed of non dispersive baroclinic waves, and the recently observed (Chelton and col.) slower northward drift of cyclonic eddies and southward drift of anticyclonic eddies. We also uncover relations between strong eastward mid-basin inertial jets, like the Kuroshio extension and the Gulf Stream, and statistical equilibria. We explain under which conditions such strong mid-basin jets can be understood as statistical equilibria. We claim that these results are complementary to the classical Sverdrup-Munk theory: they explain the inertial part basin dynamics, the jets structure and location, using very simple theoretical arguments. References: A. VENAILLE and F. BOUCHET, Ocean rings and jets as statistical equilibrium states, submitted to JPO F. BOUCHET and A. VENAILLE, Statistical mechanics of two-dimensional and geophysical flows, arxiv ...., submitted to Physics Reports P. BERLOFF, A. M. HOGG, W. DEWAR, The Turbulent Oscillator: A Mechanism of Low- Frequency Variability of the Wind-Driven Ocean Gyres, Journal of Physical Oceanography 37 (2007) 2363-+. D. B. CHELTON, M. G. SCHLAX, R. M. SAMELSON, R. A. de SZOEKE, Global observations of large oceanic eddies, Geo. Res. Lett.34 (2007) 15606-+ b) and c) are snapshots of streamfunction and potential vorticity (red: positive values; blue: negative values) in the upper layer of a three layer quasi-geostrophic model of a mid-latitude ocean basin (from Berloff and co.). a) Streamfunction predicted by statistical mechanics. Even in an out

  13. 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

  14. 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

  15. [Brain structures and functional pecularities in children with mental disorders and transcranial direct current stimulation].

    PubMed

    Kozhushko, N Iu; Kropotov, Iu D; Matveev, Iu K; Semivolos, V I; Tereshchenko, E P; Holiavin, A I

    2014-01-01

    This research represents MRI and EEG-investigation in children with mental disorders perinatal genesis during tDCS. In 70% cases brain structures damages don't found or were minimal. On the contrary, in 77% cases α-rhythm of EEG in parietal-occipital areas was non-regular. Functional insufficiency can as a basis of high efficiency tDCS by children. In cases with autism spectrum disorders the Subscales of Woodcock-Jonson were used for the quantitative estimation of efficiency of the course of treatment with tDCS. Positive changes after the course of tDCS were revealed in psychic state, speech comprehension, communication, practical and speech experience, fine motor skills and social integration. PMID:25707217

  16. 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.

  17. Does the currently accepted RADS-2 factor structure apply to LGBTIQ youth?

    PubMed

    Weber, S; Terhorst, L

    2010-09-01

    First-stage measures of depressive symptoms need to demonstrate accuracy in capturing depression in diverse populations of youth. The research question in this study asked, 'How is the Reynolds Adolescent Depression Scale-2nd Edition (RADS-2) factor structure expressed in a sample of lesbian, gay, bisexual, transgender, intersex or queer adolescent students?' Reliability, validity and principal components with orthogonal rotation factor analysis testing were conducted on a sample of 265 school-based adolescents in grades 7-12, including 72 girls and 193 boys, who sought guidance for sexual orientation or gender identity issues in this secondary data analysis. Four factors were identified that each demonstrates adequate internal consistency reliability. The RADS-2 effectively captures the features of depressive symptoms in sexual minority adolescents. PMID:20712685

  18. Modeling of DC potential structures induced by RF sheaths with transverse currents in front of ICRF antenna

    SciTech Connect

    Faudot, E.; Heuraux, S.; Colas, L.

    2007-09-28

    RF heating is fully dependent on edge plasma conditions and particularly on convection of accelerated particles which can damage ICRH antennas (hot spots and impurity injection). These accelerated particle fluxes born in DC potential structures are induced by sheaths which rectify RF potentials. The potential map in front of antenna is not uniform so that transverse (to magnetic field) RF currents occur and can significantly modify the final DC potential map and thus convective flux distribution. The behavior of rectified potentials is investigated here for f = F{sub ci} and f>F{sub ci}, which was not yet achieved in our last works [1]. Therefore, a 2D fluid modeling including RF sheaths physics (parallel current) coupled with transverse RF currents has been built. The full description of the currents exhibits a maximum for frequencies around Fci, which can be explained by the fact that RF oscillation is capacitive at low frequency and inductive at high frequency. Both effects are present at frequencies around F{sub ci} and the DC peak potential appears for f = F{sub ci}/2. This is due to the rectification of the sinusoidal signal, which doubles the effective RF frequency radiated by the antenna. The theoretical DC peak value is 0.5 time the RF amplitude of the applied potential instead of 1/{pi} without transverse currents. For typical potential structures in front of ICRH antennas (centimetric wide and 1000 Volts peak potential), a factor between 0.4 and 0.45 can be expected according to 2D fiuid code results.

  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

  20. 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.

  1. 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 (44.0°N) and Willapa Bay, Washington (46.6°N). 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.

  2. 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.

  3. 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.

  4. Investigation of pulsed eddy current probes for detection of defects in riveted structures

    NASA Astrophysics Data System (ADS)

    Yang, Binfeng; Zhang, Hui; Kang, Zhibin; Wang, Xiaofeng

    2013-09-01

    The fatigue crack is the threat to integrity and safety of fuselage lap-joints. Quantification of fatigue cracks by designing and utilisation of an optimised electromagnetic nondestructive evaluation probe can insure the flight safety of aircrafts. In this paper, pulsed eddy current (PEC) for detection and characterisation of fatigue cracks is investigated. The principle of PEC is analysed first, from which four different models of PEC probes are simulated in ANSYS. The signal features, namely zero-crossing time, zero-crossing frequency and peak value are extracted from the time and frequency domains in an effort to qualitatively compare the crack detectability of the four models. The sensitivities of the different probes to cracks are analysed quantitatively. The difference in detectability among the probes is investigated based on the working principle. Simulation results show that the probe consisting of two horizontal detecting coils along with a magnetic field shield focusing the flux has the highest detectability. The conclusions derived from the simulation study are also validated by experiments.

  5. Current Evidence for Developmental, Structural, and Functional Brain Defects following Prenatal Radiation Exposure

    PubMed Central

    Verreet, Tine; Quintens, Roel; Baatout, Sarah; Benotmane, Mohammed A.

    2016-01-01

    Ionizing radiation is omnipresent. We are continuously exposed to natural (e.g., radon and cosmic) and man-made radiation sources, including those from industry but especially from the medical sector. The increasing use of medical radiation modalities, in particular those employing low-dose radiation such as CT scans, raises concerns regarding the effects of cumulative exposure doses and the inappropriate utilization of these imaging techniques. One of the major goals in the radioprotection field is to better understand the potential health risk posed to the unborn child after radiation exposure to the pregnant mother, of which the first convincing evidence came from epidemiological studies on in utero exposed atomic bomb survivors. In the following years, animal models have proven to be an essential tool to further characterize brain developmental defects and consequent functional deficits. However, the identification of a possible dose threshold is far from complete and a sound link between early defects and persistent anomalies has not yet been established. This review provides an overview of the current knowledge on brain developmental and persistent defects resulting from in utero radiation exposure and addresses the many questions that still remain to be answered. PMID:27382490

  6. Current Evidence for Developmental, Structural, and Functional Brain Defects following Prenatal Radiation Exposure.

    PubMed

    Verreet, Tine; Verslegers, Mieke; Quintens, Roel; Baatout, Sarah; Benotmane, Mohammed A

    2016-01-01

    Ionizing radiation is omnipresent. We are continuously exposed to natural (e.g., radon and cosmic) and man-made radiation sources, including those from industry but especially from the medical sector. The increasing use of medical radiation modalities, in particular those employing low-dose radiation such as CT scans, raises concerns regarding the effects of cumulative exposure doses and the inappropriate utilization of these imaging techniques. One of the major goals in the radioprotection field is to better understand the potential health risk posed to the unborn child after radiation exposure to the pregnant mother, of which the first convincing evidence came from epidemiological studies on in utero exposed atomic bomb survivors. In the following years, animal models have proven to be an essential tool to further characterize brain developmental defects and consequent functional deficits. However, the identification of a possible dose threshold is far from complete and a sound link between early defects and persistent anomalies has not yet been established. This review provides an overview of the current knowledge on brain developmental and persistent defects resulting from in utero radiation exposure and addresses the many questions that still remain to be answered. PMID:27382490

  7. 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 §...

  8. 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 §...

  9. 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...

  10. Jet Structure of the Antarctic Circumpolar Current in the Drake Passage in the Southern Hemisphere Spring 2011

    NASA Astrophysics Data System (ADS)

    Gritsenko, Alexander; Tarakanov, Roman

    2016-04-01

    Fine jet structure of the Antarctic Circumpolar Current (ACC) in the Drake Passage is investigated on the basis of the daily satellite data of the absolute dynamic topography (ADT) provided by the French CLS Agency (DT-Global-MADT-Upd product, http://aviso.oceanobs.com) and sea surface temperature (SST) provided by the GAMSSA Project (Global Australian Multi-Sensor SST Analysis, http://data.nodc.noaa.gov/las/getUI.do?dsid=id-c80878d11f&varid=analysed_sst-id-c80878d11f&auto=true) of the Centre for Australian Weather and Climate Research. The investigation was executed on 01.09.2011-31.12.2011 using the methods of the probability-statistical analysis. Mesoscale eddies were eliminated from the analysis of fine jet structure of the ACC in the Drake Passage. As a result the amplitude of the ADT and SST gradients increased. This allowed us to distinguish more precisely the limits and cores of the jets. The jet limits were chosen as the isopleths of the ADT (isohypses) matching with the local minima of the ADT and SST gradients (averaged in time) along ADT axis in ADT-gradient-ADT and SST-gradient-ADT spaces, while the cores of the jets coincided with the local maxima of the SST and ADT gradients at the corresponding isohypses. The main feature of the studied region is merging of the separated jets into a powerful "superjet" as the ACC passes through the passage. It is possible to separate and identify these separated jets if we have auxiliary (e.g. sub-satellite) information. With this in mind we used the CTD- and SADCP-measurements over the section carried out on 28.10.2011-04.11.2011 onboard R/V "Akademik Ioffe" across the Drake Passage. The analyses of the satellite data revealed 8-9 individual jets characterized by the local horizontal maxima of the ADT and SST gradients. These jets were actually various combinations of the twelve ACC jets, which we found earlier south of Africa. In September-October 2011, we found 6 jets of the Subantarctic Current, 4 jets of the

  11. 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.…

  12. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail; And Others

    1987-01-01

    As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)

  13. The Tax Break's Double Bind.

    ERIC Educational Resources Information Center

    Milner, Jeffrey L.; And Others

    1990-01-01

    Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

  14. 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...

  15. 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...

  16. 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....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...

  17. 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...

  18. 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...

  19. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Qualified resident tax which is a percentage of Federal tax. 301.6362-3 Section 301.6362-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Collection of Taxes § 301.6362-3 Qualified resident tax which is a percentage of Federal tax. (a) In...

  20. 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.

  1. Analysis of Eddy Current Capabilities for the Detection of Outer Diameter Cracking in Small Bore Metallic Structures

    NASA Astrophysics Data System (ADS)

    Wincheski, Buzz; Williams, Phillip; Simpson, John

    2008-02-01

    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 intergranular 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 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 intergranular cracking in PRCS thrusters.

  2. 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.

  3. Energy dynamics and current sheet structure in fluid and kinetic simulations of decaying magnetohydrodynamic turbulence

    DOE PAGESBeta

    Makwana, K. D.; Zhdankin, V.; Li, H.; Daughton, W.; Cattaneo, F.

    2015-04-10

    We performed simulations of decaying magnetohydrodynamic (MHD) turbulence 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-1.3⊥k⊥-1.3. The kinetic code shows a spectral slope of k-1.5⊥k⊥-1.5 for smallermore » simulation domain, and k-1.3⊥k⊥-1.3 for larger domain. We then 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. Finally, 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.« less

  4. Energy dynamics and current sheet structure in fluid and kinetic simulations of decaying magnetohydrodynamic turbulence

    SciTech Connect

    Makwana, K. D.; Zhdankin, V.; Li, H.; Daughton, W.; Cattaneo, F.

    2015-04-10

    We performed simulations of decaying magnetohydrodynamic (MHD) turbulence 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-1.3⊥k⊥-1.3. The kinetic code shows a spectral slope of k-1.5⊥k⊥-1.5 for smaller simulation domain, and k-1.3⊥k⊥-1.3 for larger domain. We then 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. Finally, 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.

  5. 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

  6. 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.

  7. 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.

  8. In-plane current induced domain wall nucleation and its stochasticity in perpendicular magnetic anisotropy Hall cross structures

    SciTech Connect

    Sethi, P.; Murapaka, C.; Lim, G. J.; Lew, W. S.

    2015-11-09

    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.

  9. Current and future trends in antibiotic therapy of acute bacterial skin and skin-structure infections.

    PubMed

    Russo, A; Concia, E; Cristini, F; De Rosa, F G; Esposito, S; Menichetti, F; Petrosillo, N; Tumbarello, M; Venditti, M; Viale, P; Viscoli, C; Bassetti, M

    2016-04-01

    In 2013 the US Food and Drug Administration (FDA) issued recommendations and guidance on developing drugs for treatment of skin infection using a new definition of acute bacterial skin and skin-structure infection (ABSSSI). The new classification includes cellulitis, erysipelas, major skin abscesses and wound infection with a considerable extension of skin involvement, clearly referring to a severe subset of skin infections. The main goal of the FDA was to better identify specific infections where the advantages of a new antibiotic could be precisely estimated through quantifiable parameters, such as improvement of the lesion size and of systemic signs of infection. Before the spread and diffusion of methicillin-resistant Staphylococcus aureus (MRSA) in skin infections, antibiotic therapy was relatively straightforward. Using an empiric approach, a β-lactam was the preferred therapy and cultures from patients were rarely obtained. With the emergence of MRSA in the community setting, initial ABSSSI management has been changed and readdressed. Dalbavancin, oritavancin and tedizolid are new drugs, approved or in development for ABSSSI treatment, that also proved to be efficient against MRSA. Dalbavancin and oritavancin have a long half-life and can be dosed less frequently. This in turn makes it possible to treat patients with ABSSSI in an outpatient setting, avoiding hospitalization or potentially allowing earlier discharge, without compromising efficacy. In conclusion, characteristics of long-acting antibiotics could represent an opportunity for the management of ABSSSI and could profoundly modify the management of these infections by reducing or in some cases eliminating both costs and risks of hospitalization. PMID:27125562

  10. 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... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  11. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  12. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  13. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  14. 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...

  15. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  16. 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...

  17. 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...

  18. 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.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  19. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 20 2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  20. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  1. 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.

  2. Noise and current-voltage characterization of complementary heterojunction field-effect transistor (CHFET) structures below 8 K

    NASA Technical Reports Server (NTRS)

    Cunningham, Thomas J.; Fossum, Eric R.; Baier, Steven M.

    1992-01-01

    Noise and current-voltage characterization of complementary heterojunction field-effect transistor (CHFET) structures below 8 K are presented. It is shown that the CHFET exhibits normal transistor operation down to 6 K. Some of the details of the transistor operation, such as the gate-voltage dependence of the channel potential, are analyzed. The gate current is examined and is shown to be due to several mechanisms acting in parallel. These include field-emission and thermionic-field-emission, conduction through a temperature-activated resistance, and thermionic emission. The input referred noise for n-channel CHFETs is presented and discussed. The noise has the spectral dependence of 1/f noise, but does not exhibit the usual area dependence.

  3. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  4. Structure of small-scale field-aligned currents at middle and low latitudes having lower atmospheric origin

    NASA Astrophysics Data System (ADS)

    Nakanishi, K.; Iyemori, T.; Luhr, H.; Aoyama, T.

    2014-12-01

    The CHAMP magnetic data indicate that small amplitude (1-5 nT) magnetic fluctuations with period around a few tens of seconds along the orbit exist globally and almost all the time. Characteristics of the magnetic fluctuations including seasonal dependence having geographical characteristics strongly suggest that they are the small-scale spatial structure of field-aligned currents with lower atmospheric origin (Nakanishi et al., 2014). We suppose that gravity waves generated by lower atmospheric disturbances propagate to the ionosphere and drive the E-layer dynamo. The currents in the ionosphere divert along the magnetic field into the other hemisphere and make a closed circuit. To confirm the above scenario and to find the scale of the current circuit in longitudinal direction, we use the magnetic data observed by the SWARM satellites. By analysis of the magnetic data observed by the SWARM satellites, the magnetic fluctuations as recorded earlier by CHAMP are confirmed to have the same characteristics i.e., the magnetic fluctuation is perpendicular to the geomagnetic field; the amplitude on the dayside is much larger than that on the nightside; towards the dip equator the period tends to get longer. Because the three Swarm satellites have various spatial relations in 3-D space between their orbits, we could easily confirm that the objective magnetic fluctuations are not temporal but spatial structures. The longitudinal scale seems to be of the order of 100 km. We shall show the above results and some other characteristics of the current circuit and discuss whether or not our suggested model fits the observed characteristics.

  5. 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.

  6. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... carryforward net operating losses and carryforward investment tax credits expected to reduce future taxes... carryforward net operating losses and carryforward investment tax credits previously recorded in this...

  7. Effects of tobacco excise taxes on the use of smokeless tobacco products in the USA.

    PubMed

    Ohsfeldt, R L; Boyle, R G; Capilouto, E

    1997-01-01

    Data from the September 1985 Current Population Survey are used to estimate the effects of tobacco excise taxes and state laws restricting smoking in public places on the likelihood of current use of cigarettes or smokeless tobacco (ST) products (moist snuff or chewing tobacco) among males in the USA. The results indicate that higher ST excise tax rates are associated with a reduced probability of ST use, whereas higher cigarette excise tax rates are associated with an increased probability of ST use, holding other factors constant. State laws restricting smoking have no apparent effect on ST use. PMID:9353656

  8. Exceptionally high glucose current on a hierarchically structured porous carbon electrode with "wired" flavin adenine dinucleotide-dependent glucose dehydrogenase.

    PubMed

    Tsujimura, Seiya; Murata, Kazuki; Akatsuka, Wataru

    2014-10-15

    This article introduces a carbon electrode designed to achieve efficient enzymatic electrolysis by exploiting a hierarchical pore structure based on macropores for efficient mass transfer and mesopores for high enzyme loading. Magnesium oxide-templated mesoporous carbon (MgOC, mean pore diameter 38 nm) was used to increase the effective specific surface area for enzyme immobilization. MgOC particles were deposited on a current collector by an electrophoretic deposition method to generate micrometer-scale macropores to improve the mass transfer of glucose and electrolyte (buffer) ions. To create a glucose bioanode, the porous-carbon-modified electrode was further coated with a biocatalytic hydrogel composed of a conductive redox polymer, deglycosylated flavin adenine dinucleotide-dependent glucose dehydrogenase (d-FAD-GDH), and a cross-linker. Carbohydrate chains on the peripheral surfaces of the FAD-GDH molecules were removed by periodate oxidation before cross-linking. The current density for the oxidation of glucose was 100 mA cm(-2) at 25 °C and pH 7, with a hydrogel loading of 1.0 mg cm(-2). For the same hydrogel composition and loading, the current density on the MgOC-modified electrode was more than 30 times higher than that on a flat carbon electrode. On increasing the solution temperature to 45 °C, the catalytic current increased to 300 mA cm(-2), with a hydrogel loading of 1.6 mg cm(-2). Furthermore, the stability of the hydrogel electrode was improved by using the mesoporous carbon materials; more than 95% of the initial catalytic current remained after a 220-day storage test in 4 °C phosphate buffer, and 80% was observed after 7 days of continuous operation at 25 °C. PMID:25244161

  9. 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 a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  10. 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...

  11. 75 FR 51707 - Electronic Funds Transfer of Depository Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-23

    ...This document contains proposed regulations relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The proposed regulations affect all taxpayers that currently use FTD coupons. In response to the decision of the Financial Management Service to discontinue the system that processes FTD coupons, the proposed regulations provide rules under which depositors must use EFT for......

  12. 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…

  13. [Is the structure of surgical clinics in Germany changing? A current investigation into the structure of surgical clinics in the Federal Republic of Germany].

    PubMed

    Lob, G; Lob, T; Bauer, H; Niethard, F; Polonius, J; Siebert, H

    2009-04-01

    Medical developments have led to extensive specialization in the field of surgery. This has already been reflected for many years in altered structure and organization forms of surgical clinics. Indispensable quality standards, statutory general conditions, increasing competition in service providers and health insurance with transparency of the service procedure all intensify this trend. The aim of this investigation was, therefore, to determine how far this differentiation of service supply in the field of surgery is also reflected in the area and in surgical departments and clinics of basic and routine supply. To achieve this, all available published information on the structure and organization of surgical clinics in the Federal Republic of Germany was classified according to current departmentalization into "undivided" or general/visceral surgery facilities compared to orthopedic/trauma surgery departments. PMID:19290506

  14. 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.

  15. The changing health care marketplace: current industry trends, new provider organizational structures, and effects on plastic surgeons.

    PubMed

    Krieger, L M

    1998-09-01

    Current market forces are driving the health care industry in new directions. The managed care industry is currently undergoing a market shakeout, as manifested by consolidation, increased competition, and lower profits. Medicare is fighting to remain solvent by lowering fees paid to providers, driving patients into managed care plans, and cracking down on billing irregularities. For providers, the combined effect of these trends is lower fees, increased risk-sharing, and increased overhead. Plastic surgeons face new demands in this environment. They must increase their efficiency and form new alliances with other providers. These alliances allow plastic surgeons to maintain a steady stream of patients, to manage risk, to negotiate more lucrative contracts with managed care organizations, and to increase efficiency. To achieve these alliances, plastic surgeons must alter the organizational structure of their practices. Several corporate practice models are becoming more prevalent; these include large group practices, physician practice management companies, and integrated delivery systems. Each structure has advantages for plastic surgeons, but each also requires plastic surgeons to trade varying degrees of financial and professional autonomy for market strength. PMID:9727464

  16. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 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 of income taxes. (a) In general....

  17. 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.

  18. 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

  19. Electrodeposition of hierarchically structured three-dimensional nickel–iron 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 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

  20. 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.

  1. 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

  2. Improved light output power of LEDs with embedded air voids structure and SiO2 current blocking layer

    NASA Astrophysics Data System (ADS)

    Zhou, Shengjun; Yuan, Shu; Liu, Sheng; Ding, Han

    2014-06-01

    GaN-based light-emitting diodes (LEDs) with an embedded air voids structure and a SiO2 current blocking layer (CBL) was fabricated and investigated. The air voids structure was formed between cone-shaped patterned sapphire substrate and GaN epitaxial layer by combining laser scribing with H3PO4-based hot chemical etching. The air voids embedded high power LED showed 8.9% higher light output power due to a strong light reflection and redirection at the interface between GaN and air voids, which could increase the top light extraction of the high power LED. Compared to the air voids embedded high power LED, the light output power of the high power LED by integrating air voids structure with SiO2 CBL was 9.1% higher than that of the air voids embedded LED without SiO2 CBL. It was also found that the simulation results agree well with the experimental results.

  3. Study of the origin and structure of a nocturnal atmospheric density current from observations and numerical simulations

    NASA Astrophysics Data System (ADS)

    Ander Arrillaga, Jon; Yagüe, Carlos; Román-Cascón, Carlos; Sastre, Mariano

    2016-04-01

    Density currents are flows generated when a dense fluid passes through a less dense surrounding, under the influence of gravity. They usually appear as a consequence of sea-breeze circulations, thunderstorm outflows or katabatic flows. Density currents acquire a particular relevance during nocturnal stable situations, as their onset causes a significant turbulence increase (both from buoyancy and shear) and they occasionally produce turbulence intermittency through the formation of gravity waves. In this work, the arrival of a density current on 23 September 2015 is analysed in the CIBA site (Spain), which is located in the Spanish Northern Plateau, approximately 200 km away from the sea and 100 km away from the closest mountain ranges. Previous studies at this location associated similar nocturnal events with daytime sea breeze in the eastern Cantabrian coast [1]. Micrometeorological measurements from sonic anemometers and different sensors at multiple levels up to 100 m agl provide a solid database. In this specific case, the outbreak of the density current occurs 2 hours after sunset, causing an abrupt increase of the wind speed and a significant weakening of the surface-based thermal inversion. Besides, turbulent parameters and fluxes such as the friction velocity, the sensible heat flux and the Turbulent Kinetic Energy (TKE) are sharply altered with its arrival. The latter, indeed, increases by two orders of magnitude and the Multi Resolution Flux Decomposition (MRFD) of this and other turbulent variables gives the approximate size of the contributing eddies. Furthermore, simulations with the WRF model, which is tested for different Planetary Boundary Layer (PBL) schemes and the topo_wind option for complex topography [2], give meaningful information about the vertical structure and origin of this density current. [1] Udina, M., Soler, M.R., Viana, S. & Yagüe, C. (2013). Model simulation of gravity waves triggered by a density current. Q J R Meteorol Soc, 139

  4. 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

  5. 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)

  6. New Federalism, Taxes, and Cities.

    ERIC Educational Resources Information Center

    Kaplan, Marshall

    1982-01-01

    Discusses how recent changes in federal policies have adversely affected cities. Modifications of the state block grant system, tax laws, reductions in federal support for welfare programs, and a massive federal debt have all hurt urban economies. (AM)

  7. Effects of alcohol taxes on alcohol-related disease mortality in New York State from 1969 to 2006

    PubMed Central

    Delcher, Chris; Maldonado-Molina, Mildred M.; Wagenaar, Alexander C.

    2013-01-01

    Objective The relationship of increased alcohol taxes to reductions in alcohol-related harm is well established. Few studies, however, have examined the effects of sudden decreases in alcohol tax rates or effects of narrow tax changes limited to specific beverage types. In the current study, we: (1) examine whether tax increases on spirits have similar effects in reducing alcohol-related disease mortality as increasing taxes on all types of alcoholic beverages simultaneously, and (2) evaluate effects of beer-specific tax decreases in New York State on mortality. Method We used a time-series, quasi-experimental research design, including non-alcohol deaths within New York State and other states’ rates of alcohol-related disease mortality for comparison. The dataset included 456 monthly observations of mortality in New York State over a 38-year period (1969–2006). We used a random-effects approach and included several other important covariates. Results Alcohol-related disease mortality declined by 7.0% after a 1990 tax increase for spirits and beer. A spirits-only tax increase (in 1972) was not significantly associated with mortality but a data anomaly increased error in this effect estimate. Small tax decreases on beer between 1996 and 2006 had no measurable effect on mortality. Doubling the beer tax from $0.11 to $0.22 per gallon, a return to New York State’s 1990 levels, would decrease deaths by an estimated 250 deaths per year. Conclusions Excise tax increases on beer and spirits were associated with reductions in alcohol-related disease mortality. Modifying tax rates on a single beverage type does not appear to be as effective as doing so on multiple alcoholic beverages simultaneously. In New York, small decreases in beer taxes were not significantly associated with alcohol-related disease mortality. PMID:22436591

  8. Tax-exempt/proprietary partnerships: how the deal gets done.

    PubMed

    Anthony, M F

    1997-01-01

    Joint venture partnerships between tax-exempt healthcare providers and proprietary companies represent a type of provider-sponsored network. Tax-exempt /proprietary partnerships can help tax-exempt providers attain their strategic objectives and, at the same time, retain some governance involvement and healthcare decision-making authority. Proprietary companies that enter into such partnerships are able to expand their market presence and revenue potential without spending capital on an acquisition. Proprietary companies also gain the tax-exempt partners' goodwill, which could take them years to develop on their own. Before negotiating a partnership agreement, potential partners must assess their respective financial, cultural, organizational, and strategic strengths and weaknesses as well as their overall compatibility. Then they must develop contract terms to bring into the partnership negotiations. These terms include purpose, legal structure, assets/liabilities, governance, management, valuation, profit/loss sharing, capitalization/working capital, human resources, withdrawal from the partnership, noncompete covernants, and tax exemption issues. PMID:10163891

  9. ADCP observations about the mean stratification and the vertical structure of tidal and inertial currents in the northern Adriatic

    NASA Astrophysics Data System (ADS)

    Fuda, J.-L.; Millot, C.

    2003-04-01

    Mounted on the GEOSTAR benthic observatory (Beranzoli et al., 2000) which was deployed in August 1998 at about 42 m in the northern Adriatic for test purposes, a 300-kHz ADCP was operated during 18 days with an hourly sampling rate. The reduced cell size of 80 cm allowed to study finely i) the temporal variation of the mean stratification, ii) the vertical structure of tidal currents and iii) an energetic few-day episode of inertial oscillations. Even though no thermistor string was available to monitor the stratification's evolution, the maximum magnitude of the current shear was found to be a relevant indicator of the pycnocline's depth, as confirmed by ship-handled CTD profiles performed just before and after the experiment. From the depth evolution of the shear maximum, it was possible to detect a sudden deepening of the pycnocline (from about 14 m down to about 30 m), consistently with simultaneous temperature and salinity increases recorded by an observatory-mounted SBE16 CTD. Such a deepening might be attributed to the advection of a neighbouring thicker mixed layer, to an intense vertical mixing due to sea roughness or, more probably, to a downwelling phenomenon. Indeed, it was associated with south-easterly winds that prevailed in the northern Adriatic and with downward vertical velocities (1-2 cm/s) that were sampled over the whole depth during the pycnocline's deepening. Rotary spectral analysis and band-pass filtering at all depths in the inertial, diurnal and semi-diurnal frequency bands revealed the complex vertical structure of the related currents. This is particularly striking for the diurnal components whose energy is confined in a few-meter surface layer, contrary to the energy of the semidiurnal components which is distributed over the whole water column. Concerning the former (K1 mainly), the tidal harmonic analysis (Foreman, 1978) evidences a clockwise polarisation of the currents and a roughly constant orientation of the related ellipses

  10. Taxation of Fringe Benefits: Alternative Approaches to Current Problems.

    ERIC Educational Resources Information Center

    Cohen, Anita E.

    1979-01-01

    The current IRS tax treatment of fringe benefits is seen as inadequate, and the judicial precept confusing, because groups of employee benefits are inappropriately excluded from taxation as perquisites. A tax equalization approach is proposed. Available from Suffolk University Law Review Office, 41 Temple St., Boston, MA 02114. (MSE)

  11. Tax Incentives for Education. Hearing before the Committee on Finance. United States Senate, One Hundredth Congress, Second Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Finance.

    The transcript of a hearing before the Senate Committee on Finance concerning tax incentives for education is presented. The statements of committee members and public witnesses testimony, both oral and written, are provided, as well as letters of support. Current tax expenditures for financial aid to college students, including student loan…

  12. 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…

  13. Self-powered micro-structured solid state neutron detector with very low leakage current and high efficiency

    SciTech Connect

    Dahal, R.; Huang, K. C.; LiCausi, N.; Lu, J.-Q.; Bhat, I.; Clinton, J.; Danon, Y.

    2012-06-11

    We report on the design, fabrication, and performance of solid-state neutron detector based on three-dimensional honeycomb-like silicon micro-structures. The fabricated detectors use boron filled deep holes with aspect ratio of over 12 and showed a very low leakage current density of {approx}7 Multiplication-Sign 10{sup -7} A/cm{sup 2} at -1 V for device sizes varying from 2 Multiplication-Sign 2 to 5 Multiplication-Sign 5 mm{sup 2}. A thermal neutron detection efficiency of 4.5% {+-} 0.5% with discrimination setting of 500 keV and gamma to neutron sensitivity of (1.1 {+-} 0.1) Multiplication-Sign 10{sup -5} for single layer was measured without external bias for these devices. Monte-Carlo simulation predicts a maximum efficiency of 45% for such devices filled with 95% enriched {sup 10}boron.

  14. Self-powered micro-structured solid state neutron detector with very low leakage current and high efficiency

    NASA Astrophysics Data System (ADS)

    Dahal, R.; Huang, K. C.; Clinton, J.; LiCausi, N.; Lu, J.-Q.; Danon, Y.; Bhat, I.

    2012-06-01

    We report on the design, fabrication, and performance of solid-state neutron detector based on three-dimensional honeycomb-like silicon micro-structures. The fabricated detectors use boron filled deep holes with aspect ratio of over 12 and showed a very low leakage current density of ˜7 × 10-7 A/cm2 at -1 V for device sizes varying from 2 × 2 to 5 × 5 mm2. A thermal neutron detection efficiency of 4.5% ± 0.5% with discrimination setting of 500 keV and gamma to neutron sensitivity of (1.1 ± 0.1) × 10-5 for single layer was measured without external bias for these devices. Monte-Carlo simulation predicts a maximum efficiency of 45% for such devices filled with 95% enriched 10boron.

  15. Wear Resistance of Carbon Steels and Structure Parameters of Their Surface Layer After High Current Density Sliding

    NASA Astrophysics Data System (ADS)

    Fadin, V. V.; Aleutdinova, M. I.

    2016-04-01

    Dry sliding of carbon steels under the action of an AC current of a contact density higher than 100 A/cm2 is realized. It is shown that the contact layer is easily deteriorated in high-carbon steels. This becomes evident as lower wear resistance compared to that of low-carbon steels. There are signs of a developing liquid phase on the worn surface. Using the methods of Auger spectroscopy and X-ray diffraction analysis, it is demonstrated that a high content of carbon in the initial steel structure gives rise to formation of a large amount of γ-Fe (and)as well to a high concentration of carbon near the sliding surface.

  16. Correlation between x-ray reciprocal space maps and magnetic properties of current-induced magnetization switching pseudospin valve structures

    NASA Astrophysics Data System (ADS)

    Siffalovic, P.; Chitu, L.; Halahovets, Y.; Jergel, M.; Senderak, R.; Majkova, E.; Luby, S.

    2007-02-01

    A thorough study of x-ray diffuse scattering from the spin valve structures suitable for current induced magnetization switching is presented. We used complete reciprocal space maps of diffusely scattered x rays to show the effect of bottom Au electrode on the morphology of buried spin valve interfaces. The thickness and roughness of each layer, as well as vertical and lateral roughness correlation lengths, were obtained. The impact of interfaces morphology on the magnetic properties, especially on the increase of spin valve coercivity, was measured and simulated within the frame of Néel magnetostatic coupling model based on the parameters from the x-ray diffuse scattering data. Measurement of x-ray diffuse scattering presents a rapid and nondestructive technique for in-depth and self-contained analysis of spin valve layers and interfaces.

  17. Multi-layer aircraft structure inspection using super-sensitive Remote-Field Eddy-Current system

    NASA Astrophysics Data System (ADS)

    Sun, Yushi; Ouyang, Tianhe; Udpa, Satish

    2001-04-01

    The Remote-Field Eddy-Current Technique (RFECT) has recently been applied for detecting deeply hidden cracks and corrosion in samples simulating multi-layer aluminum aircraft structures. Experimental measurement results have shown high sensitivity of the RFECT system in these applications. For example, the system can detect a 0.03″ long fatigue crack on a fastener hole located on the bottom surface of the bottom layer. The crack is located 0.446″ below the inspection surface. The second example shows that when scanning a multiple layer aluminum sample with total thickness of 0.29″, the RFECT system can detect wall thinning as small as 1% of the total thickness.

  18. 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.

  19. A computer model of lens structure and function predicts experimental changes to steady state properties and circulating currents

    PubMed Central

    2013-01-01

    Background In a previous study (Vaghefi et al. 2012) we described a 3D computer model that used finite element modeling to capture the structure and function of the ocular lens. This model accurately predicted the steady state properties of the lens including the circulating ionic and fluid fluxes that are believed to underpin the lens internal microcirculation system. In the absence of a blood supply, this system brings nutrients to the core of the lens and removes waste products faster than would be achieved by passive diffusion alone. Here we test the predictive properties of our model by investigating whether it can accurately mimic the experimentally measured changes to lens steady-state properties induced by either depolarising the lens potential or reducing Na+ pump rate. Methods To mimic experimental manipulations reported in the literature, the boundary conditions of the model were progressively altered and the model resolved for each new set of conditions. Depolarisation of lens potential was implemented by increasing the extracellular [K+], while inhibition of the Na+ pump was stimulated by utilising the inherent temperature sensitivity of the pump and changing the temperature at which the model was solved. Results Our model correctly predicted that increasing extracellular [K+] depolarizes the lens potential, reducing and then reversing the magnitude of net current densities around the lens. While lowering the temperature reduced Na+ pump activity and caused a reduction in circulating current, it had a minimal effect on the lens potential, a result consistent with published experimental data. Conclusion We have shown that our model is capable of accurately simulating the effects of two known experimental manipulations on lens steady-state properties. Our results suggest that the model will be a valuable predictive tool to support ongoing studies of lens structure and function. PMID:23988187

  20. 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.

  1. Structure, pathways and dynamics of the East Greenland Current in eddy-resolving global ocean models and observations

    NASA Astrophysics Data System (ADS)

    Aksenov, Yevgeny; Bacon, Sheldon; Nurser, George; Coward, Andrew

    2013-04-01

    The fresh and cold East Greenland Current (EGC) transports Polar waters from the Arctic Ocean southward in the Nordic Seas and the North Atlantic, affecting deep convection in the Nordic and Labrador Seas with potential impacts on the meridional overturning circulation. The pathways of the EGC in Fram Strait and south of it are well documented by observations and model simulations. However, neither the EGC's pathways upstream of Fram Strait nor its sources in the central Arctic Ocean are known sufficiently well to attribute variability of the Arctic outflow to atmospheric or oceanic mechanisms. A set of eddy-permitting and eddy-resolving global Ocean General Circulation Models (OGCMs) run with dye tracers and observational data have been used to examine the structure and dynamics of the EGC. The Montgomery function on pseudo-neutral surfaces has been applied to the model results to investigate dynamics of the current and its inter-annual variability. The sources of the EGC and the covariance of Arctic fresh water sinks via Fram Strait and the Canadian Arctic Archipelago are investigated. The model results are compared with observations, and mechanisms driving the EGC are suggested.

  2. A novel 4H-SiC lateral bipolar junction transistor structure with high voltage and high current gain

    NASA Astrophysics Data System (ADS)

    Deng, Yong-Hui; Xie, Gang; Wang, Tao; Sheng, Kuang

    2013-09-01

    In this paper, a novel structure of a 4H-SiC lateral bipolar junction transistor (LBJT) with a base field plate and double RESURF in the drift region is presented. Collector-base junction depletion extension in the base region is restricted by the base field plate. Thin base as well as low base doping of the LBJT therefore can be achieved under the condition of avalanche breakdown. Simulation results show that thin base of 0.32 μm and base doping of 3 × 1017 cm-3 are obtained, and corresponding current gain is as high as 247 with avalanche breakdown voltage of 3309 V when the drift region length is 30 μm. Besides, an investigation of a 4H-SiC vertical BJT (VBJT) with comparable breakdown voltage (3357 V) shows that the minimum base width of 0.25 μm and base doping as high as 8 × 1017 cm-3 contribute to a maximum current gain of only 128.

  3. 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 §...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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 §...

  9. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) or by reason of a special rate of tax (such as the rate of tax on corporate capital gains). The tax... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES...

  10. 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...

  11. 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…

  12. Massachusetts Taxes: A Factual Guide to Future Action.

    ERIC Educational Resources Information Center

    Massachusetts Advisory Council on Education, Boston.

    Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

  13. 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…

  14. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  15. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  16. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the tax with his own funds. He will use the Management System Card for follow-up of delinquent taxes....

  17. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 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...

  18. 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

  19. Tax-exempt status and the provision of charity care. Increasing congressional scrutiny.

    PubMed

    Blumengold, J G

    1992-07-01

    Tax-exempt status has received considerable attention recently, primarily within the hospital industry. Examination of this issue also is valuable to the home care sector of the health care delivery system. Given the current economic environment, nonprofit organizations are being challenged to justify their tax-exempt status on the local, state, and federal levels. Instances of revocation of real estate tax exemption are becoming increasingly common in the nursing home sector; can the effect on home care be far behind? PMID:10118563

  20. Analysis on the Impact of Tax Policy over China's New Energy Industry Development

    NASA Astrophysics Data System (ADS)

    Xia, Bin; Li, Yang

    Energy is a kind of resource which can be used directly or offer people what they need by some conversions, the development of energy is the headspring of economic growth With the development of our national economy, new energy industry has become China's current vigorously the mainstream of development The analysis on influence of tax policy on the development of national new energy industry is mainly discussed, as well as the alternative analysis on the production output and sales tax aspects in the areas of new energy, and based on this, some tax policy suggestions on how to promote the development of national new energy industry are given finally.

  1. 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

  2. Tax incentives as a solution to the uninsured: evidence from the self-employed.

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

    Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. PMID:24996752

  3. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... return in good faith and such return indicates no tax liability with respect to such tax on the part of... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 53.6651-1 Section 53.6651-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  4. 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…

  5. 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…

  6. 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....

  7. 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 §...

  8. 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...

  9. 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. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  10. 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. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  11. 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. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  12. 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. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  13. 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. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  14. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  15. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  16. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  17. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  18. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  19. 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.

  20. Tax-exempt bonds and sponsored research.

    PubMed

    Ballard, Frederic L

    2003-01-01

    "Sponsored research," wherein a business corporation or the government pays a portion of the cost of research activities carried out by a university or hospital, is increasingly important both for state institutions and for Section 510(c)(3) organizations. Sponsored research arrangements that are not properly structured can jeopardize the status of tax-exempt bonds issued to finance the facility at which the sponsored research occurs. While these rules have been difficult to apply in practice, properly structured agreements can provide funding for research without undue risk. This Article discusses the multiple pieces of guidance put forth by the Internal Revenue Service to clarify the many issues and tiers of analysis necessary to ensure a properly-structured sponsored research agreement. PMID:12784921