Sample records for current tax structure

  1. Taxed Structured Settlements

    Microsoft Academic Search

    Gregg D Polsky; Brant J Hellwig

    2010-01-01

    Congress has granted a tax subsidy to physically injured tort plaintiffs who enter into structured settlements. The subsidy allows these plaintiffs to exempt the investment yield imbedded within the structured settlement from federal income taxation. The apparent purpose of the subsidy is to encourage physically injured plaintiffs to invest, rather than presently consume, their litigation recoveries. Although the statutory subsidy

  2. Tax Policy and Market Structure

    Microsoft Academic Search

    Gerard A. Pfann; Hans L. van Kranenburg

    2000-01-01

    A structural model of entry and taxation is presented to explain the changes in market structure resulting from the 1869 stamped paper tax reform act that abolished taxation on paper used for advertising and publishing news in the Netherlands. Data on when and where the newspapers existed and were introduced together with demographic census data are used to test the

  3. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...Objective Classification-Income Taxes for Current Period Section 15 Section 15 Aeronautics...Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes...tax and surtax rates in effect during the current accounting year. In...

  4. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...Objective Classification-Income Taxes for Current Period Section 15 Section 15 Aeronautics...Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes...tax and surtax rates in effect during the current accounting year. In...

  5. 14 CFR 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...Objective Classification-Income Taxes for Current Period Section 15 Section Section...Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes...tax and surtax rates in effect during the current accounting year. In...

  6. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...Objective Classification-Income Taxes for Current Period Section 15 Section 15 Aeronautics...Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes...tax and surtax rates in effect during the current accounting year. In...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Net current deferred operating income taxes. 32...Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. ...balance of income tax expense related to current items from regulated operations...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false Net current deferred operating income taxes. 32...Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. ...balance of income tax expense related to current items from regulated operations...

  9. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Net current deferred operating income taxes. 32...Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. ...balance of income tax expense related to current items from regulated operations...

  10. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Net current deferred operating income taxes. 32...Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. ...balance of income tax expense related to current items from regulated operations...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Net current deferred operating income taxes. 32...Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. ...balance of income tax expense related to current items from regulated operations...

  12. TAX POLICY AND MARKET STRUCTURE1

    Microsoft Academic Search

    Gerard A. Pfann; Hans L. van Kranenburg

    A structural model of entry and taxation is presented to explain the changes in market structure resulting from the 1869 stamped paper tax reform act that abolished taxation on paper used for advertising and publishing news in the Netherlands. Data on when and where the newspapers existed and were introduced together with demographic census data are used to test the

  13. Tax policy, location choices, and market structure

    Microsoft Academic Search

    Hans van Kranenburg

    2003-01-01

    A structural model of entry and fiscal policy is presented. It shows that taxation of variable production costs can increase product prices, lower competition, and reduce the availability of new products in small markets. The model's test is based on a unique nationwide fiscal experiment. We study the effects of the 1869 Stamped Paper Tax Reform Act on the market

  14. The design of tax structure: Direct versus indirect taxation

    Microsoft Academic Search

    A. B. Atkinson; J. E. Stiglitz

    1976-01-01

    The recent literature on optimal taxation may be seen as attempting to clarify the structure of the arguments advanced to support changes in the tax system, tracing the implications of taxes and quantifying (analytically) the trade-offs between the various objectives of tax policy. This literature has examined the optimal structure for particular types of taxation taken in isolation, such as

  15. Dimerization and a Novel Tax Speckled Structure Localization Signal Are Required for Tax Nuclear Localization?

    PubMed Central

    Fryrear, Kimberly A.; Durkin, Sarah S.; Gupta, Saurabh K.; Tiedebohl, Jessica B.; Semmes, O. John

    2009-01-01

    The human T-cell leukemia virus type 1 oncoprotein Tax has pleiotropic activities, a subset of which likely leads to immortalization of T cells. Tax is expressed and known to function in both the cell nucleus and the cytoplasm. Tax has defined nuclear localization (NLS) and nuclear export signals that enable shuttling between the two compartments. In this study, we identified a novel region in Tax that targets the protein to discrete nuclear foci that we have previously termed Tax speckled structures (TSS). We demonstrated that the identified region is both necessary and sufficient for directing proteins to TSS. This novel TSS localization signal (TSLS), spanning amino acids 50 to 75, is separable from and adjacent to the NLS of Tax. Coexpression of a Tax NLS mutant and a Tax TSLS mutant rescued the nuclear entry and subnuclear TSS targeting of both proteins, demonstrating that these signals are independent domains. Our analysis also revealed that Tax proteins deficient for dimerization fail to localize to the nucleus. Consequently, when we restored dimerization via induction of a heterologous “dimerizer” domain, nuclear localization was rescued. Thus, we defined additional domains in Tax specific for nuclear localization and subnuclear targeting. Our results reveal a more complex network for regulation of Tax subcellular localization and subsequent function. PMID:19321601

  16. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes...Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes...from long-term or noncurrent status to current, the appropriate deferred income...

  17. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false Net current deferred nonoperating income taxes...Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes...from long-term or noncurrent status to current, the appropriate deferred income...

  18. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes...Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes...from long-term or noncurrent status to current, the appropriate deferred income...

  19. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Net current deferred nonoperating income taxes...Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes...from long-term or noncurrent status to current, the appropriate deferred income...

  20. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes...Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes...from long-term or noncurrent status to current, the appropriate deferred income...

  1. Current status and trends in Timber Severance Tax Legislation in the south. Forest Service research note

    SciTech Connect

    Haines, T.K.

    1995-01-01

    Severance tax programs currently exist in eight States in the South. These laws have been enacted primarily to encourage better forest management and to provide revenues for a variety of forest management and to provide revenues for a variety of forestry initiatives. In most States, either the severer or the primary processor of forest products is designated as the taxpayer. Severance tax rates are established as either: (1) a fixed amount per unit of measurement or (2) a percentage of the value of timber harvested. Severance tax receipts have increased across the South since 1987, a trend that will continue if anticipated demand for southern wood products is realized.

  2. Price Effect of Domestic Oil Tax under Vertically-related Markets Structure

    Microsoft Academic Search

    Zesheng SUN; Xiangdong XU

    Domestic oil tax influences not only consumer price, but also oil company's bid-ask spread and international oil price by vertically-related markets. We find that price effects of domestic oil tax differ significantly under different market structures. Price transmission elasticity of domestic oil tax is negative when competition between oil companies is weak, which means that world oil price drops and

  3. The influence of corporate taxes on pricing and capital structure in property–liability insurance

    Microsoft Academic Search

    Nadine Gatzert; Hato Schmeiser

    2008-01-01

    A change in the corporate tax level can have a significant impact on rate making and capital structure for insurance companies. The purpose of this paper is to study this effect on competitive equity–premium combinations for different asset and liability models while retaining a fixed safety level. This is a crucial consideration as a change in the tax rate leads,

  4. Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938

    Microsoft Academic Search

    Toke S. Aidt; Peter S. Jensen

    2009-01-01

    We study the consequences of the extension of the voting franchise for the size of (central) government and for the tax structure\\u000a in ten western European countries, 1860–1938. The main hypothesis under investigation is that the impact of the franchise\\u000a extension on the tax structure is conditional on tax collection costs. We find that the share of direct taxes (including

  5. Thomson Tax On - Line

    NSDL National Science Digital Library

    Thomson Tax On-Line is provided by the Thomson Corporation, a major publishing group, to provide information on the latest developments in United Kingdom taxation. The Tax Alert section provides up-to-date UK tax news including government and professional bodies press releases, and tax case decisions. Tax news for the past three months is archived in the Tax Archive section. The Tax Facts section provides tax tables, the current indexation allowance, the current retail price index (RPI), and Inland Revenue Interest Factor Tables.

  6. Market Structure and Optimal Carbon Tax with Carbon Storage and Enhanced Resource Recovery

    Microsoft Academic Search

    Adeyemi Esuola

    , Abstract a This study examines the optimal tax policy that should be implemented to reduce CO2 emissions when there is the possibility of capturing,and storing the CO2 in a resource,field. When CO2 emissions,are captured and stored, but not used to enhance resource recovery, the optimal tax that maximises welfare depends on the market structure of the polluting firm, and

  7. Oligopoly structure and the incidence of cigarette excise taxes

    Microsoft Academic Search

    Paul G. Barnett; Theodore E. Keeler; Teh-wei Hu

    1995-01-01

    A model of oligopoly price behavior and tax incidence for the U.S. cigarette industry for the period 1955–1990 is presented. A cost function is estimated, and shows manufacture to be subject to increasing returns to scale. The mean price elasticity of demand is ?0.71. The model indicates that competition among manufacturers has been decreasing since 1980. A simulation shows that

  8. 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

  9. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

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

    2008-10-01

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

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

    PubMed Central

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

    1997-01-01

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

  11. The structure of the Venusian current sheet

    NASA Astrophysics Data System (ADS)

    Vasko, I. Y.; Zelenyi, L. M.; Artemyev, A. V.; Petrukovich, A. A.; Malova, H. V.; Zhang, T. L.; Fedorov, A. O.; Popov, V. Y.; Barabash, S.; Nakamura, R.

    2014-06-01

    We investigate the current sheet (CS) of the Venusian magnetotail using the data collected by the Venus Express mission in 2006-2010. We have found that the observed profiles of the main magnetic field component Bx have single-scale or double-scale structures. For single-scale CSs the Bx profile is well approximated by the Harris model, B0 tanh(t/T0) (T0 is the characteristic temporal scale, B0 is the magnetic field at the CS boundary). For double-scale CSs the Bx profile is better described by the double-scale model, B1 tanh(t/T1)+B2 tanh(t/T2) with B2>0.3B0 and T2>2T1. The magnetic field component perpendicular to the CS plane and the shear component are on average uniform across CSs and ten times smaller than the amplitude of Bx. The observed Bx profiles can be described by the quasiadiabatic CS model. According to our interpretation the electric current in single-scale CSs is generally carried by protons on transient orbits. In double-scale CSs the current density is provided by transient protons and oxygen ions. In this case, the inner CS scale is supported by the proton population, while the outer scale is supported by the oxygen population. We suggest that the Venusian CS thickness is likely several ion thermal gyroradii. The Venusian current sheet has single-scale or double-scale structure. The current sheet structure can be explained by the quasi-adiabatic model. The current density in single-scale current sheets is provided by protons. Double-scale current sheets are formed due to the presence of oxygen ions. The current sheet thickness is likely several ion thermal gyroradii.

  12. The Impact of the Earned Income Tax Credit on the Labor Supply of Married Couples: A Structural Estimation

    E-print Network

    Craft, Christopher B.

    . Using data from the 1985-2003 waves of the Current Population Survey, a model of joint family labor, the 2005 Econometrics Society World Congress, and the Treasury Department's Office of Tax Analysis a model of family labor supply that accounts for the joint choice of hours for the husband and wife

  13. Tax Policy and Administration

    NSDL National Science Digital Library

    World Bank's new Tax Policy and Administration Website is the seventh site in a series offering in-depth bibliographies of aspects of the public sector. Tax Policy and Administration is divided into five main topics. Each of the five topics provides a collection of readings, papers, and reports. The key reading in the first topic, Institutional Framework of Tax Policy, deals with a comparative analysis of the Korean, US, and Japanese electoral tax cycles. Designing Tax Structure looks at tax design, including theory, practice, and analytic methods. The third section, The Institutional Framework of Tax Administration, examines cultural, social, economic, and legal institutions and their effects on tax administration, such as corruption, incentives, and economic development and reform. Tax administration itself is covered in the fourth topic, and the final theme, Evaluating Tax Policy and Administration, offers a collection of readings providing analysis of tax administration framework. This site's compilation is obviously carefully thought out and researched. While each reading is abstracted, only a handful of them are available in their entirety online.

  14. Does Participating in a 401(k) Raise Your Lifetime Taxes?

    Microsoft Academic Search

    Jagadeesh Gokhale; Laurence J. Kotlikoff; Todd Neumann

    2001-01-01

    Contributing to 401(k)s and similar tax-deferred retirement accounts certainly lowers current taxes. But does it lower your lifetime taxes? If average and marginal tax rates were independent of income and didn't change through time, the answer would be an unambiguous yes. The reduction in current taxes would exceed the increase in future taxes when measured in present value. But tax

  15. 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.

  16. Controlling tax evasion fluctuations

    E-print Network

    Westerhoff, Frank; Zaklan, Georg

    2008-01-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We discuss different network structures in which tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal enforcement levels may help to alleviate this problem substantially.

  17. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, Oscar A. (Berkeley, CA)

    1990-01-01

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

  18. 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

  19. Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting

    Microsoft Academic Search

    Ruud A. de Mooij; A. Lans Bovenberg

    1998-01-01

    This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure, an ecological tax reform may render the

  20. 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…

  1. Tax Structure and Natural Vacancy Rates in the Commercial Real Estate Market

    Microsoft Academic Search

    Kerry D. Vandell

    2003-01-01

    A number of studies have postulated that the Economic Recovery Tax Act of 1981 (ERTA 1981) was responsible for the dramatic overbuilding that occurred between 1981 and 1986, primarily because returns became less sensitive to \\

  2. Federal Fuels Taxes and Tax Credits (Update) (released in AEO2008)

    EIA Publications

    2008-01-01

    The Annual Energy Outlook 2008 (AEO) reference case incorporates current regulations that pertain to the energy industry. This section describes the handling of federal taxes and tax credits in AEO2008, focusing primarily on areas where regulations have changed or the handling of taxes or tax credits has been updated.

  3. Current transport in multiple superlattice structures

    Microsoft Academic Search

    G. Strasser; C. Rauch; E. Gornik

    1998-01-01

    We report on transport measurements in `broken gap' superlattices. A three terminal device is used to inject a tunable electron beam via a tunneling barrier into a multiple superlattice and to collect the transmitted current as a function of the injector energy. Significant increase of the derivative of the collector current is observed due to miniband conduction in the superlattice.

  4. Laboratory measurements of the vertical structure of rip currents

    E-print Network

    Kirby, James T.

    Laboratory measurements of the vertical structure of rip currents Kevin A. Haas and Ib A. Svendsen-dimensional variation of rip currents through the use of experimental measurements of rip currents in a directional wave basin. The rip currents are unstable, appearing sporadically at any given location. The vertical profile

  5. Small-scale auroral current sheet structuring

    NASA Astrophysics Data System (ADS)

    Chaston, C. C.; Seki, K.

    2010-11-01

    We simulate the 3-D evolution of a thin current sheet as it impinges on the ionosphere from a magnetospheric source in a manner analogous to that which may occur during the onset of an auroral substorm. We consider two scenarios: one in which electron inertia alone acts to allow motion between the plasma and the geomagnetic field, and a second where a resistive layer at the interface between the ionosphere and magnetosphere is included. These two scenarios in our fluid model are intended to represent what have become known as "Alfvénic" and "Quasi-static" or "Inverted-V" aurora, respectively. In the absence of resistivity the evolution is shown to be driven by a combination of Kelvin-Helmholtz and tearing instabilities leading to vortices similar to folds and the eventual break-up of the planar arc into distorted fine-scale sheets and filamentary currents. The later stage of this evolution is driven by an instability on the steep transverse current gradients created by the former instabilities. With a resistive layer present the K-H instability dominates leading to the formation of auroral curls. We show how these evolutionary processes can be ordered based on the ratio of the transverse electric and magnetic fields (?EX/?BY) across the current sheet relative to the Alfvén speed, and demonstrate how the evolution is dependent on wave reflection from the topside ionosphere.

  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. A current assessment of photosystem II structure.

    PubMed

    Nicholson, W V; Ford, R C; Holzenburg, A

    1996-04-01

    This review covers the recent progress in the elucidation of the structure of photosystem II (PSII). Because much of the structural information for this membrane protein complex has been revealed by electron microscopy (EM), the review will also consider the specific technical and interpretation problems that arise with EM where they are of particular relevance to the structural data. Most recent reviews of photosystem II structure have concentrated on molecular studies of the PSII genes and on the likely roles of the subunits that they encode or they were mainly concerned with the biophysical data and fast absorption spectroscopy largely relating to electron transfer in various purified PSII preparations. In this review, we will focus on the approaches to the three-dimensional architecture of the complex and the lipid bilayer in which it is located (the thylakoid membrane) with special emphasis placed upon electron microscopical studies of PSII-containing thylakoid membranes. There are a few reports of 3D crystals of PSII and of associated X-ray diffraction measurements and although little structural information has so far been obtained from such studies (because of the lack of 3D crystals of sufficient quality), the prospects for such studies are also assessed. PMID:8790920

  8. The President's Agenda for Tax Relief

    NSDL National Science Digital Library

    2001-01-01

    In early 2001, President Bush released a summary of his agenda for tax relief. He claims to offer a "bold and fair tax relief plan that will reduce the inequities of the current tax code and help ensure that America remains prosperous." Highlights of Bush's proposal include doubling the child care credit to $1,000 per child, reinstating the ten percent deduction for two-earner couples, thus reducing the "marriage penalty," and eliminating inheritance taxes. The rather celebratory summary provides a short explanation of each element of the new tax plan, along with several charts on topics including consumer debt, tax rates for Americans on the edge of poverty, and the tax reduction for the poorest families. Finally, the report offers an easy-to-understand, side-by-side comparison of the current tax code and the Bush plan.

  9. Seattle University TAX I ACCT 536

    E-print Network

    Carter, John

    1 SYLLABUS Seattle University TAX I ­ ACCT 536 Fall 2013 Stephen McDonald Ryan, Swanson & Cleveland student to a broad range of tax concepts and types of taxpayers. By the end of the course students should: i) Understand the development and rationale of the current Federal income tax system; ii) Comprehend

  10. Target selection and current status of structural genomics for the

    E-print Network

    Babu, M. Madan

    33 Target selection and current status of structural genomics for the completed microbial genomes 3.2 Structural status of completed microbial genomes in the PDB................ 3.3 Metabolic pathways as targets for structural genomics.......................... 3.3.1 Glycolytic pathway

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

    SciTech Connect

    Frank, A. G.; Satunin, S. N. [Russian Academy of Sciences, Prokhorov General Physics Institute (Russian Federation)

    2011-10-15

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

  12. Energy plantations as an investment alternative: tax and legal aspects

    Microsoft Academic Search

    Hoover

    1984-01-01

    This report focuses on the tax aspects of investments in energy plantation business enterprises. Alternative tax treatments and associated tax issues are discussed in detail. This is followed by a discussion of investment structures appropriate for a range of investor types. The concluding section attempts to assess the impact of these tax considerations on the potential for energy plantations over

  13. Performance of submerged wave focusing structures in a current

    SciTech Connect

    Lee, J.W. [Korea Maritime Univ., Pusan (Korea, Republic of). Dept. of Ocean Engineering; Cheung, K.F. [Univ. of Hawaii, Honolulu (United States). Dept. of Ocean Engineering

    1995-12-31

    A time-domain numerical model is developed to examine the performance of a wave energy focusing structure in combined waves and a current. With the current assumed to be slow and the structure fully submerged, the wave-current interaction problem is reduced to a linear wave scattering problem in a uniform current. The diffraction of incident waves around a narrow berm is considered. The shape of the berm is defined by a parabola, imitating that of an optical reflector. The energy focus is achieved by reflecting the incident waves through a pre-determined focal point. Through the numerical simulations, the numerical model is shown to be effective in modeling the wave-current interaction problem, and the current speed and direction are shown to affect significantly the location, amplitude and sharpness of the focus.

  14. Analysis of the heliospheric current sheet fine structure: Single or multiple current sheets

    Microsoft Academic Search

    J. J. Blanco; J. Rodríguez-Pacheco; M. A. Hidalgo; J. Sequeiros

    2006-01-01

    When studying the heliospheric current sheet (HCS) local structure, it is not unusual to find wide HCS crossings. In this paper, we present one crossing that appears to have a complex internal structure composed of three parallel sheets and several possible HCS crossings that are consecutive and are on the order of minutes. Depending on their origin, different scenarios can

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

  16. Sin taxes in differentiated product oligopoly: an application to the butter and margarine market

    Microsoft Academic Search

    Rachel Griffith; Lars Nesheim; Martin OConnell

    2010-01-01

    There is policy interest in using tax to change food purchasing behaviour. The literature has not accounted for the oligopolistic structure of the industry. In oligopoly the impact of taxes depend on preferences, and how firms pass tax onto prices. We consider a tax on saturated fat. Using transaction level data we find that the form of tax and firms'

  17. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...arrangements. (1) Reverse hybrid structure splitter arrangements...pre-2011 split taxes. (3) Carryover of pre-2011 split taxes. Pre-2011 split taxes that carry over to another foreign corporation...arrangement involving a reverse hybrid or a foreign...

  18. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...arrangements. (1) Reverse hybrid structure splitter arrangements...pre-2011 split taxes. (3) Carryover of pre-2011 split taxes. Pre-2011 split taxes that carry over to another foreign corporation...arrangement involving a reverse hybrid or a foreign...

  19. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...arrangements. (1) Reverse hybrid structure splitter arrangements...pre-2011 split taxes. (3) Carryover of pre-2011 split taxes. Pre-2011 split taxes that carry over to another foreign corporation...arrangement involving a reverse hybrid or a foreign...

  20. Current transport in metal\\/hafnium oxide\\/silicon structure

    Microsoft Academic Search

    W. J. Zhu; Tso-Ping Ma; Takashi Tamagawa; J. Kim; Y. di

    2002-01-01

    Based on the experimental results of the temperature dependence of gate leakage current and Fowler-Nordheim tunneling characteristics at 77 K, we have extracted the energy band diagrams and current transport mechanisms for metal\\/HfO2\\/Si structures. In particular, we have obtained the following quantities that will be useful for modeling and simulation: i) HfO2\\/Si conduction band offset (or barrier height): 1.13 ±

  1. Controllable Josephson current through a pseudo-spin-valve structure

    Microsoft Academic Search

    C. Bell; G. Burnell; C. W. Leung; E. J. Tarte; D.-J. Kang; M. G. Blamire

    2003-01-01

    A thin Co\\/Cu\\/Permalloy (Ni$_{80}$Fe$_{20}$) pseudo-spin-valve structure is\\u000asandwiched between superconducting Nb contacts. When the current is passed\\u000aperpendicular to the plane of the film a Josephson critical current ($I_C$) is\\u000aobserved at 4.2 K, in addition to a magnetoresistance (MR) of $\\\\sim$ 0.5 % at\\u000ahigh bias. The hysteresis loop of the spin-valve structure can be cycled to\\u000amodulate the

  2. Periodic vortex and current structures in superconductor-ferromagnet bilayer

    NASA Astrophysics Data System (ADS)

    Maksimova, G. M.; Ainbinder, R. M.; Vodolazov, D. Yu.

    2008-12-01

    The formation of a periodic vortex and current structures in the ferromagnet/superconductor bilayer with finite interlayer distance a is considered when the ferromagnetic film has a stripe domain structure with out-of-plane magnetization. The integrodifferential equation which determines the current and vortex distribution in the superconducting (SC) film is derived. The analytical solutions are obtained for two limiting cases: Lstructure) and L?? (the wide-domain structure), where L is the width of the domain and ?=(?L2)/(ds) is the effective penetration depth (where ?L is the London penetration depth and ds is the thickness of the SC film). The conditions for existence of two periodic vortex structures in the SC are found (i) for the chains of vortices/antivortices (one vortex/antivortex per domain) and (ii) for the domelike vortex distribution characterized by the average vortex density n(x) . The value of the critical current (along the domains) of the superconducting film is calculated. It is shown that there is the optimal interlayer distance a? corresponding to the maximal value of the critical current at a given value of the magnetization.

  3. The Kansas Estate Tax Problem

    E-print Network

    Dickinson, Martin B. Jr.

    2005-01-01

    ) The hypot~etical federal estate tax lia under 1997 law is computed. (2) The liability is computed. (3) The actual ft liability under current law is computed s the 5 2058 deductio~ ate death taxes. *. 2003, ch. 147, SS 45 C.S.A. 79-15,101 and 79... estate to $1.5 mil- lion. However, because Tom's gross estate exceeds the filing threshold, a return must be filed, and Tom's estate must pay KET of $64,400. In other words, Bill's taxable estate of $2 million has no tax liability, while Tom's $1...

  4. Seismic Structures of the Kuroshio Current off eastern Taiwan

    NASA Astrophysics Data System (ADS)

    Tsai, C.; Yeh, Y.; Hsu, S.; Ku, C.

    2009-12-01

    Kuroshio current is originated from North Equatorial Current that flows in the east of Taiwan then extends to southeast along coast of Japan. The high speed (~100cm/s) and high salinity (> 35 ‰) water of the Kuroshio current partially intrudes the Luzon Strait that flows into South China Sea then merged with the main flow around east of il-Lan, Taiwan annually. The seismic fine structure of Kuroshio current off Japan shows that the existence of strong linear reflections could be affected down to 1.5 TWT (~1,125 meters). However, due to only few profiles were analyzed and lack of comparison of physical oceanographic measurements (e.g. CTD), the characteristics of Kuroshio current is still unclear. In this study, we present all available multichannel seismic data east of Taiwan (e.g. beginning of Kuroshio current) including R/V Maurice Ewing collected in year 1995 and latest collected data by R/V Marcus G. Langseth this year. The result shows two branches of Kuroshio current east of Taiwan. One is close to east coast of Taiwan. The whole current column could be down to 1.6 TWT (~1,200 meters). The water from onland Taiwan also mix with the main Kuroshio current and reveals an obvious eastward dipping high seismic reflector. Second branch is situated at 110 km distance east of Taiwan, near the Gugua Ridge. This column forms oval-shaped and also be extended to 1,200 meters in deep.

  5. Tax rates, tax administration and income tax evasion in Switzerland

    Microsoft Academic Search

    Werner W. Pommerehne; Hannelore Weck-Hannemann

    1996-01-01

    This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no evidence of a significant deterrent effect of the penalty tax. The

  6. Advanced Standing Revisited: Current Status, Structure, and Issues

    ERIC Educational Resources Information Center

    Bremner, Judith; Zastrow, Charles

    2008-01-01

    A 2004 national survey of CSWE-accredited MSW programs addresses three major questions. (1) Do advanced standing students perform as well as (or better than) traditional social work graduate students? (2) What should be the educational continuum between undergraduate and graduate programs? (3) What is the current status and structure of advanced…

  7. Galvanic current induced by heterogeneous structures on stainless steel wire

    Microsoft Academic Search

    Chun-Che Shih; Chun-Ming Shih; Yea-Yang Su; Shing-Jong Lin

    2005-01-01

    Galvanic corrosion could be initialized between the heterogeneous structures of an implant and the resulting corrosion products could act as a trigger for thrombosis and inflammation leading to restenosis after deployment of implant inside the artery. Experimental evidence showed that there were significant differences in the electrochemical behaviors among the different grain sizes of an implant. Galvanic current was detected

  8. Calculation of beam induced current in a solar cell structure

    NASA Astrophysics Data System (ADS)

    Majamaa, T.

    1997-01-01

    The excess carrier concentrations and currents in EBIC and LBIC measurement situations are calculated in a solar cell structure. The surface recombination velocities and following boundary conditions are taken into account by using extra deltafunction like generation or recombination points located outside the layer.

  9. Time structure measurement of the ATLAS RPC gap current

    E-print Network

    Aielli, G; The ATLAS collaboration

    2010-01-01

    The current absorbed by an RPC represents the sum of the charge delivered in the gas by the ionizing events interesting the gap, integrated by the electrodes time constant. This is typically of the order of tens of ms thus dominating the gas discharge time scale and characterizing the granular structure observed in the current signal. In most cases this structure is considered as noise to be further integrated to observe the average gap current, used often as a detector monitoring parameter or to precisely measure the uncorrelated background rate effects. A remarkable case is given if a large number of particles is passing trough the detector within an integration time constant producing a current peak clearly detectable above the average noise. The ATLAS RPC system is equipped with a dedicated current monitoring based on an ADC capable of reading out the average value as well as the transient peaks of the currents above a given threshold. A study on such data was used to spot the gap HV noise, to monitor the...

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

    NASA Technical Reports Server (NTRS)

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

    1980-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    1980-04-01

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

  12. Field Measurements of the Vertical Structure of Rip Currents

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  13. HIGHER EDUCATION TAX 42013 TAX YEAR

    E-print Network

    Reif, John H.

    HIGHER EDUCATION TAX BENEFITS 42013 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit is partially refundable so you may be able to get a check from the IRS even if you don't owe any income tax

  14. Federal Fuels Taxes and Tax Credits (released in AEO2007)

    EIA Publications

    2007-01-01

    The Annual Energy Outlook 2007 (AEO) reference case and alternative cases generally assume compliance with current laws and regulations affecting the energy sector. Some provisions of the U.S. Tax Code are scheduled to expire, or may be subject to adjustment, before the end of the projection period. In general, scheduled expirations and adjustments provided in legislation or regulations are assumed to occur, unless there is significant historical evidence to support an alternative assumption. This section examines the AEO2007 treatment of three provisions that could have significant impacts on U.S. energy markets: the gasoline excise tax, biofuel (ethanol and biodiesel) tax credits, and the production tax credit for electricity generation from certain renewable resources.

  15. Small-scale current structures observed with Ørsted

    NASA Astrophysics Data System (ADS)

    Neubert, T.; Sedgemore, F.; Christiansen, F.; Watermann, J.

    2003-04-01

    High-precision vector magnetic field observations from the Ørsted high-inclination, LEO satellite, taken at 25 and 100 Hz, are used to investigate the fine-structure of field-aligned currents (FACs) on spatial scales down to 150 m along the satellite track. During quiet geomagnetic conditions, small-scale currents are observed with densities of a few tens of ?Am-2, while during disturbed conditions currents reach several hundred ?Am-2. These values are 1-2 orders of magnitude larger than the typical magnitude of large-scale region 1 and 2 currents, but are consistent with observations from the Freja and Astrid satellites, and also with currents inferred from ground-based incoherent scatter radar data. Currents of such high intensity are expected to deposit a substantial amount of energy in the thermosphere. Because of a slow drift in local time of the orbit, the data from the complete Ørsted lifetime, from launch in February 1999 up to present, cover all local times and a range of geomagnetic and interplanetary magnetic field (IMF) conditions. The dependence of small-scale FACs on these conditions is explored.

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

    NASA Technical Reports Server (NTRS)

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

    1995-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    1995-03-01

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

  18. Current status of tissue engineering for cardiovascular structures

    Microsoft Academic Search

    Toshiharu Shin'oka; Yasuharu Imai; Manabu Watanabe; Goki Matsumura; Narutoshi Hibino; Satoshi Toyama; Mitsunori Yamakawa; Yoshito Ikada; Shinichiro Morita

    2000-01-01

    Various vascular and valvlular grafts are commonly used in the treatment of cardiovascular disease. Current prosthetic or\\u000a bioprosthetic materials lack growth potential, and therefore, subsequent replacement further defeats the concept of primary\\u000a repair early in pediatric cardiac patients. Tissue engineering is a new discipline that offers the potential to create replacement\\u000a structures from autologous cells and biodegradable polymer scaffolds. Because

  19. Equilibrium Structure and Dynamics of the California Current System

    Microsoft Academic Search

    Patrick Marchesiello; James C. McWilliams; Alexander Shchepetkin

    2003-01-01

    This paper addresses the structure and dynamical mechanisms of regional and mesoscale physical variability in the subtropical northeast Pacific Ocean using the Regional Oceanic Modeling System (ROMS). The model is configured with a U.S. West Coast domain that spans the California Current System (CCS) with a mesoscale horizontal resolution up to as fine as 3.5 km. Its mean-seasonal forcing is

  20. Forecasting the consumption effect of taxing foods containing saturated fat

    Microsoft Academic Search

    Aslak H. Hansen

    2009-01-01

    The purpose of the current paper is to explain how one can forecast the effect of an elected tax on saturated fat on the demand for butter. The tax is to take affect from the first of January 2010 in Denmark. The tax is supposed to affect the consumption of saturated fat and especially high consuming households are of interest.

  1. PREDICTING GOVERNMENT TAX REVENUES AND ANALYZING FORECAST UNCERTAINTY

    Microsoft Academic Search

    ADI BRENDER; GUY NAVON

    2010-01-01

    This study examines the sources of uncertainty in p redicting government tax revenues in Israel. In the first stage, we estimate a model based on several real and financial macroeconomic variables and identify a significant, stable and highly accurate relation between these variables an d tax receipts. Moreover, we find that, given these variables, current tax re venues do not

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

    PubMed Central

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

    2015-01-01

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

  3. 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

  4. How Do Taxes Affect Food Markets?

    Microsoft Academic Search

    Patrick Canning; Marinos E. Tsigas

    2000-01-01

    Several food market indicators would change if a flat income tax system -- that is, a system without exemptions, deductions, credits, and deferrals-replaced the current system. Our findings support the widely held view that even though a flat income tax system would increase national income, gains for consumers would be only modest. Nor would economic growth be universal. A federal

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  6. Portfolio choices with taxes

    E-print Network

    Huang, Jennifer, 1973-

    2003-01-01

    I analyze the intertemporal portfolio problem of an investor who has access to both taxable and tax-deferred (retirement) accounts. In a complete-market setting, through a tax-arbitrage argument, I show that tax-deferred ...

  7. 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,…

  8. 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…

  9. Tax History Museum

    NSDL National Science Digital Library

    The 2000 tax deadline has passed, and users with taxes on their minds may be interested in the Tax History Museum. Created and maintained by Tax Analysts, this online museum covers American tax history from 1660 to the present. Divided into chronological periods, each exhibit contains a narrative history of American taxes, complete with images of documents, portraits of some of the key figures, and illustrations. Still under construction, the 20th-century exhibit will also contain sound clips of some of the most famous tax-related speeches of the last 100 years.

  10. The Tax History Project

    NSDL National Science Digital Library

    Established in 1995 by Tax Analysts, the Tax History Project helps scholars, policymakers, students, and citizens easily access primary historical documents relating to American tax history. This rich resource archives US Treasury, White House, and Congressional documents from the early national, Depression, and World War II eras. Cartoon and poster image galleries supplement the text archives. Other features include statistical data on American taxation, Presidential Tax Returns, books reviews, and links to tax policy discussion groups.

  11. Current Structure Variations Detected by High-Frequency Radar and Vector-Measuring Current Meters

    Microsoft Academic Search

    Lynn K. Shay; Steven J. Lentz; Hans C. Graber; Brian K. Haus

    1998-01-01

    Ocean surface current measurements from high-frequency (HF) radar are assessed by comparing these data to near-surface current observations from 1 to 30 October 1994 at two moored subsurface current meter arrays (20 and 25 m) instrumented with vector-measuring current meters (VMCMs) and Seacat sensors during the Duck94 experiment. A dual-station ocean surface current radar (OSCR) mapped the current fields at

  12. Microwave-induced DC currents in mesoscopic structures

    NASA Astrophysics Data System (ADS)

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

    2010-02-01

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

  13. Vertical structure and transport of the Antarctic Circumpolar Current in Drake Passage from direct velocity observations

    Microsoft Academic Search

    Yvonne L. Firing; Teresa K. Chereskin; Matthew R. Mazloff

    2011-01-01

    The structure of the Antarctic Circumpolar Current (ACC) in Drake Passage is examined using 4.5 years of shipboard acoustic Doppler current profiler (ADCP) velocity data. The extended 1000 m depth range available from the 38 kHz ADCP allows us to investigate the vertical structure of the current. The mean observed current varies slowly with depth, while eddy kinetic energy and

  14. A Model of LoudspeakerDriver Impedance Incorporating EddyCurrents in the PoleStructure*

    E-print Network

    Allen, Jont

    PAPERS A Model of LoudspeakerDriver Impedance Incorporating EddyCurrents in the PoleStructure* JOHN by a X/_ component. A simple theory shows that eddy currents in the iron pole structure are responsible gaps in the pole structure. Other aspects of the eddy currents concern the asymmetric drag force

  15. 78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-14

    ...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

  16. 76 FR 6186 - Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

  17. 77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

  18. 75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-28

    ...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

  19. 77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-25

    ...the preferred and most convenient method of filing tax and information returns. The ETAAC members convey the public's perceptions of the IRS electronic tax administration activities, offer constructive observations about current or proposed...

  20. Tax-1 and Tax-2 similarities and differences: focus on post-translational modifications and NF-?B activation

    PubMed Central

    Shirinian, Margret; Kfoury, Youmna; Dassouki, Zeina; El-Hajj, Hiba; Bazarbachi, Ali

    2013-01-01

    Although human T cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2) share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients resulting in adult T cell leukemia/lymphoma whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have provided accumulating evidence on the involvement of the viral transactivators Tax-1 versus Tax-2 in T cell transformation. Tax-1 is a potent transcriptional activator of both viral and cellular genes. Tax-1 post-translational modifications and specifically ubiquitylation and SUMOylation have been implicated in nuclear factor-kappaB (NF-?B) activation and may contribute to its transformation capacity. Although Tax-2 has similar protein structure compared to Tax-1, the two proteins display differences both in their protein–protein interaction and activation of signal transduction pathways. Recent studies on Tax-2 have suggested ubiquitylation and SUMOylation independent mechanisms of NF-?B activation. In this present review, structural and functional differences between Tax-1 and Tax-2 will be summarized. Specifically, we will address their subcellular localization, nuclear trafficking and their effect on cellular regulatory proteins. A special attention will be given to Tax-1/Tax-2 post-translational modification such as ubiquitylation, SUMOylation, phosphorylation, acetylation, NF-?B activation, and protein–protein interactions involved in oncogenecity both in vivo and in vitro. PMID:23966989

  1. Taxes and Pensions

    E-print Network

    Diamond, Peter A.

    Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of ...

  2. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

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

  3. Nonresident Tax Information Session

    E-print Network

    Nonresident Tax Information Session Thursday, March 6, 2014 5 to 6 PM McConomy Auditorium, University Center #12;What we will cover.... 1. Federal tax issues 2. Forms you receive and fill out 3. Determination of resident vs. nonresident for tax purposes 4. Answer general questions What we will not cover

  4. The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, Washington, DC.

    Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

  5. Current approaches to predicting molecular organic crystal structures

    Microsoft Academic Search

    Graeme M. Day

    2011-01-01

    Considerable effort has been invested in developing methods for predicting the crystalline structure(s) of a given compound, ideally starting from no more than a structural formula of the molecule. Reliable computational predictions would be of great value in many areas of materials chemistry, from the design of materials with novel properties to the avoidance of an undesirable change of form

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

    USGS Publications Warehouse

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

    2004-01-01

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

  7. 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.

  8. 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.

  9. Reversed current structure in a Z-pinch plasma

    PubMed

    Lee; Kim; Kim

    2000-10-30

    The current profile of a Z-pinch plasma is investigated using a one-dimensional magnetohydrodynamic code. Simulation results reveal the formation of a reversed current profile, its propagation, and an ejection of plasma at boundary region, which have been observed in previous experiments. A new physical mechanism is proposed to account for such phenomena. The physical mechanism involves the propagation of a shock wave. It is found that a reversed current profile appears when a shock wave reflected at axis expands in a compressing plasma column. PMID:11041939

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

    SciTech Connect

    Lin, M.C.; Hsiao, S.S. [National Taiwan Univ., Taipei (Taiwan, Province of China). Dept. of Naval Architecture and Ocean Engineering

    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.

  11. Taxing Food for Home Consumption Taxing the Poor: Road Map

    E-print Network

    von der Heydt, Rüdiger

    #12;#12;Taxing Food for Home Consumption #12;Taxing the Poor: Road Map · Regional differences in income poverty & poverty related outcomes · Historical patterns of property tax · Emergence of supermajority rules · Growth of sales tax in the south · Patterns of revenue and spending · Total tax

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

    Microsoft Academic Search

    Inderjit Chopra

    1996-01-01

    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

  13. The structure of the heliospheric current sheet, 1978 - 1982

    NASA Technical Reports Server (NTRS)

    Hoeksema, J. T.; Wilcox, J. M.; Scherrer, P. H.

    1983-01-01

    The structure of the heliospheric magnetic field changes substantially during the 11 year sunspot cycle. Its configuration for the period 1976 through 1982 using a potential field model was calculated. The structure during the rising phase, maximum, and early decline of sunspot cycle 21, from 1978 to 1982 is considered.

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

    NASA Astrophysics Data System (ADS)

    Pajewski, Lara; Ponti, Cristina

    2013-04-01

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

  15. The outlook for automotive fuel supplies, alternative vehicle engines, and potential implications for transportation tax structures (1985-2000). Staff report No. 2 (final)

    Microsoft Academic Search

    W. Barron; E. Crawford; M. Weinberg

    1978-01-01

    Potential developments in automotive fuel supplies, alternatives to the Otto Cycle engine, and implications of projected developments in these areas for state road user tax arrangements are examined. Alternative heat engines, electric vehicles, and fuel cells are considered in regard to the state of their technological development and ability to utilize nonstandard fuels. Alternative taxing arrangements briefly evaluated are: BTU

  16. for Students Council Tax Division

    E-print Network

    Davies, Christopher

    CouncilTax for Students Council Tax Division #12;1 Council Tax Council tax for students This leaflet is designed to help students understand their responsibilities and liability for council tax by the council and runs from 1st April to the following 31st March. Properties occupied by one or more students

  17. Tax Competition and Fiscal Equalization

    Microsoft Academic Search

    Marko Köthenbürger

    2002-01-01

    This paper analyzes the relation between tax competition and fiscal equalization. In particular, it asks the question whether fiscal equalization schemes can mitigate inefficient tax competition. Two transfer schemes are considered: tax revenue and tax base equalization schemes. The paper shows that equalizing transfers may internalize fiscal externalities. In particular, in a small open economy tax base equalization yields efficient

  18. Tax Benefits and Higher Education

    E-print Network

    Gelfond, Michael

    Tax Benefits and Higher Education #12;Making Tax Benefits Work for You While"tax"and"benefit"seem like contradictory terms,the fact is that there are a number of tax incentives to help taxpayers offset the cost of higher education. You may be eligible for certain tax benefits if you,your spouse or your

  19. New switch-current integration readout structure for infrared focal plane arrays

    Microsoft Academic Search

    Chih-Cheng Hsieh; Chung-Yu Wu; Far-Wen Jih; Tai-Ping Sun; Sheng-Jehn Yang

    1994-01-01

    A new current readout structure for the infrared (IR) focal-plane-array (FPA), called the switch-current integration (SCI) structure is proposed and analyzed. It is found that the proposed SCI readout structure can achieve a good readout performance in a small pixel size. It is clearly shown through the analysis that the proposed SCI readout structure and the associated design technique can

  20. Federal Fuels Taxes and Tax Credits (released in AEO2009)

    EIA Publications

    2009-01-01

    Provides a review and update of the handling of federal fuels taxes and tax credits, focusing primarily on areas for which regulations have changed or the handling of taxes or credits has been updated in Annual Energy Outlook 2009.

  1. 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.

  2. ROOM TEMPERATURE STRUCTURE DEVELOPMENT FOR HIGH-CURRENT APPLICATIONS

    E-print Network

    Boyer, Edmond

    . While it is clear that a low-beam-current, high-duty-cycle accelerator should use superconducting-wide. INTRODUCTION Two major trends of the present accelerator development exist: towards the highest beam energy, neutrons, muons, neutrinos and radioactive beams. The applications of such machines are: material and life

  3. 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…

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

    NASA Astrophysics Data System (ADS)

    Chopra, Inderjit

    1996-05-01

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

  5. Providers issue brief: tobacco: excise taxes: year end report-2003.

    PubMed

    McKinley, Andrew

    2003-12-31

    All 50 states, the District of Columbia, and the federal government impose excise taxes on cigarettes and have done so for many years. State tobacco taxes range from a high of $2.05 per pack of cigarettes in New Jersey to a low of $0.03 in Virginia per pack. The federal government levies an excise tax that increased by $0.05 on Jan. 1, 2002, to $0.39 per package. Cigarette taxes are directed at the consumer, while taxes on other tobacco products focus on the wholesaler. In the 2002 legislative sessions, 33 states proposed increases in cigarette excise taxes as a means of addressing budget shortfalls; 20 states enacted increases. Increasing tobacco excise taxes may decrease tobacco usage and increase state revenue. Increasing cigarette taxes is a means of generating revenue that generally is supported by public opinion. For instance, a 2003 poll in Ohio found that 63 percent of the public favored increasing cigarette excise taxes as long as the revenue is used for health care purposes. Cigarette excise taxes was again an area of substantial legislative interest and activity due to continued state budget deficits. A February 2003 NCSL study of state budget shortfalls indicated that the current cumulative budget gap is approximately $25.7 billion for fiscal year (FY) 2003. State revenues were sluggish and generally most failed to meet budgeted levels. At least 30 states noted that general fund collections were below budgeted estimates, and 12 states reported that collections failed to meet revised levels. Although the additional tax revenue generated by raising excise taxes may not eliminate state budget shortfalls, the revenue may provide funds for specific state programs.This issue brief provides an overview of the policy issue, a brief history of tobacco taxation in the 50 states and the District of Columbia, an overview of legislative activity in 2003, and a state-by-state map of state tobacco taxes. PMID:14870719

  6. Taxing sugar-sweetened beverages: the fight against obesity.

    PubMed

    Conkle, James; Carter, Melondie

    2013-05-10

    Increased consumption of sugar-sweetened beverages has been identified as a key contributor in the obesity epidemic. Taxing these beverages is currently a hot topic for healthcare providers, manufacturers, and legislators. Whether a tax will help trim American waist lines remains questionable. PMID:23598553

  7. 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…

  8. 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.

  9. 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.

  10. 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.

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

    Microsoft Academic Search

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

    1995-01-01

    The status of CFD methods based on the use of block-structured grids for analyzing viscous flows over complex configurations is examined. The objective of the present study is to make a realistic assessment of the usability of such grids for routine computations typically encountered in the aerospace industry. It is recognized at the very outset that the total turnaround time,

  12. Nonlinear structure in a current-carrying collisional dusty plasma

    Microsoft Academic Search

    F. Haas; P. K. Shukla

    2008-01-01

    A perpendicular ion drift is proposed as a possible mechanism for the generation of magnetic field structures in a highly collisional dusty plasma. The basic dissipation mechanism is assumed to be the dust-neutral momentum exchange, so that plasmas with a small ionization fraction are natural candidates for experiments. The model reduces to a nonlinear partial differential equation for the vector

  13. On the Anomalous Structures of the Vector Leptonic Currents

    E-print Network

    Rasulkhozha S. Sarafiddinov

    2010-12-07

    Each of the existing types of the electric charges come forwards in the system as the source of a kind of the dipole moment. Therefore, to investigate these regularities, we have established the compound structures of Dirac and Pauli form factors. They state that the electron possesses as well as the anomalous electric charge.

  14. The surface temperature structure associated with the Keweenaw Current in Lake Superior

    Microsoft Academic Search

    T. Green; R. E. Terrell

    1978-01-01

    A number of closely spaced airborne radiometer flights over the entire Keweenaw Current in Lake Superior suggest that bathymetry plays a major role in determining the overall features of the current. The crosscurrent surface temperature variations are correlated over long-current distances of kilometers only in a loose sense, and the crosscurrent fine structure is essentially uncorrelated over the same distance.

  15. 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.

  16. Periodic magnetic structures generated by spin–polarized currents in nanostripes

    SciTech Connect

    Volkov, Oleksii M., E-mail: alexey@volkov.ca; Sheka, Denis D. [Taras Shevchenko National University of Kiev, 01601 Kiev (Ukraine)] [Taras Shevchenko National University of Kiev, 01601 Kiev (Ukraine); Kravchuk, Volodymyr P.; Gaididei, Yuri [Bogolyubov Institute for Theoretical Physics, 03680 Kiev (Ukraine)] [Bogolyubov Institute for Theoretical Physics, 03680 Kiev (Ukraine); Mertens, Franz G. [Physics Institute, University of Bayreuth, 95440 Bayreuth (Germany)] [Physics Institute, University of Bayreuth, 95440 Bayreuth (Germany)

    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.

  17. Effects of barrier phonons on the tunneling current in a double-barrier structure

    Microsoft Academic Search

    G. Y. Wu; T. C. McGill

    1989-01-01

    The effects of AlAs acoustical and optical phonons on the tunneling current in an ideal GaAs-AlAs-GaAs-AlAs-GaAs structure are discussed. The transfer Hamiltonian method was extended to inelastic tunneling current in a double-barrier structure. It is found that the current off resonance in the Tsu-Esaki model could be enhanced by orders of magnitude by inelastic tunneling due to the coupling of

  18. New analytical synthesis of current-mode multiple output high order filter structure

    Microsoft Academic Search

    Rania F. Ahmed; Ahmed M. Soliman

    2007-01-01

    A new analytical synthesis method for high order multiple output current-mode general filter structure is described. This method is based on the decomposition of the n-th order general transfer function into n-first order equations plus one equation for the realization of the n-th output current. Based on this method, a proposed n-th order current-mode simultaneous output filter structure is presented.

  19. Vertical structure of horizontal currents in global eddying OGCMs

    NASA Astrophysics Data System (ADS)

    Scott, R. B.; Ferrari, R.; Arbic, B. K.

    2009-04-01

    Global eddying ocean circulation models now display impressively realistic surface kinetic energy levels. However the skill in reproducing deep and abyssal flows is not as good. Comparison with thousands of current meter records at various depths and from across the World Ocean reveals that several global, high-resolution models generate too weak flows below the surface and the bias increases with depth below the surface. We explore this bias from the point of view of the model energetics and global mechanical energy budget of the ocean.

  20. Nonlinear structure in a current-carrying collisional dusty plasma

    SciTech Connect

    Haas, F.; Shukla, P. K. [Institut fuer Theoretische Physik IV, Ruhr-Universitaet Bochum, D-44780 Bochum (Germany)

    2008-09-15

    A perpendicular ion drift is proposed as a possible mechanism for the generation of magnetic field structures in a highly collisional dusty plasma. The basic dissipation mechanism is assumed to be the dust-neutral momentum exchange, so that plasmas with a small ionization fraction are natural candidates for experiments. The model reduces to a nonlinear partial differential equation for the vector potential. The conditions for linear instability are presented. Possible stationary states are periodic arrangements for the magnetic field, described by a Lienard equation. The fully depleted (ion-dust) case is also considered in detail. Applications of the present work to magnetic field structures in planetary rings, comets, and low-temperature dusty plasma experiments are discussed. A necessary condition for the validity of the model is a sufficiently slow time scale of the generated magnetic fields in dusty plasmas.

  1. Tax Coordination and Unemployment

    Microsoft Academic Search

    Clemens Fuest; Bernd Huber

    1999-01-01

    This paper analyses the implications of unemployment for fiscal competition and tax coordination among small open economies.\\u000a Unemployment is modeled as resulting from wage bargaining. The analysis focuses on the effect of labour and capital tax coordination\\u000a on welfare. We show that, while coordinated capital and labour tax increases unambiguously raise welfare if labour markets\\u000a are competitive, different results emerge

  2. Current amplification in nonhomogeneous-base structure and static induction transistor structure

    NASA Astrophysics Data System (ADS)

    Nishizawa, Jun-ichi; Nonaka, Ken-ichi; Tamamushi, Takashige

    1985-05-01

    Current-amplification mechanisms for a nonhomogeneous-base bipolar phototransistor (BPT) and a static induction phototransistor (SIPT) are discussed in this paper, and comparisons are made to the homogeneous- and or the gradually-graded-base BPT. It is shown that the current-transport mechanism of the BPT with a nonhomogeneously doped ? ? ?p+pp+p ? ? ?(? ? ? n+nn+n ? ? ?) base is similar to that of the SIPT if the p (n) base potential is capacitively controllable both by the p+ (n+) base and collector voltages. For the n-channel SIPT in the open-gate mode of operation, the potential-barrier height for holes stored in the p+-gate region is higher than the potential-barrier height for electrons in the source region by the value of VbiGS-VbiG*S, where the VbiGS is the built-in potential between the p+-gate region and the n+-source region of the SIPT and VbiG*S is the potential-barrier height between the intrinsic gate G* in the channel and the n+-source region. In fact, a very high dc optical gain G of more than 108 (at 3×10-15 W incident optical power level, ?=6550 Å) has been obtained. An average gain-bandwidth product of more than 108 Hz has been obtained at subpicowatt incident power levels. The steady-state and transient optical response of the SIPT with an open gate is studied experimentally and theoretically. It is concluded that if the base region of a homogeneous-base BPT is replaced by a nonhomogeneous-base structure and or SIPT structure, the sensitivity and response time will be much improved.

  3. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

    New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law. PMID:10168439

  4. State Sales Tax and Assistive Technology: Securing Exemptions for Sensory, Communication, and Mobility Aids.

    ERIC Educational Resources Information Center

    Mendelsohn, Steven

    This paper examines issues involved in identifying and securing sales tax exemptions to curtail the potential negative impact of state sales taxes on assistive technology. Chapter I discusses the nature of sales taxes, including their definition, their impact, their structure and administration, and the sources of exemptions. Chapter II considers…

  5. An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output

    Microsoft Academic Search

    Olivier Blanchard; Roberto Perotti

    1999-01-01

    This paper characterizes the dynamic effects of shocks in government spending and taxes on economic activity in the United States in the post-war period. It does so by using a mixed structural VAR\\/event study approach. Identification is achieved by using institutional information about the tax and transfer systems and the timing of tax collections to identify the automatic response of

  6. An Empirical Characterization Of The Dynamic Effects Of Changes In Government Spending And Taxes On Output

    Microsoft Academic Search

    Olivier Blanchard; Roberto Perotti

    2002-01-01

    This paper characterizes the dynamic effects of shocks in government spending and taxes on U. S. activity in the postwar period. It does so by using a mixed structural VAR\\/event study approach. Identification is achieved by using institutional information about the tax and transfer systems to identify the automatic response of taxes and spending to activity, and, by implication, to

  7. Choosing between Centralized and Decentralized Models of Tax Administration

    Microsoft Academic Search

    Jorge Martinez-Vazquez; Andrey Timofeev

    2010-01-01

    The fundamental questions addressed in this article are the following: what is the most appropriate approach to organizing the vertical structure of tax administration, and what are the determinant factors that may make an approach more or less optimal in any particular country? Both centralized and multi-level tax administration have certain advantages and disadvantages. However, given the general approach to

  8. Nonlinear structure in a current-carrying collisional dusty plasma

    E-print Network

    Haas, F

    2008-01-01

    A perpendicular ion drift is investigated as a mechanism for the generation of magnetic field structures in a highly collisional dusty plasma. The basic dissipation mechanism is assumed to be the dust-neutrals momentum exchange, so that plasmas with a small ionization fraction are natural candidates for experiments. The model reduces to a nonlinear partial differential equation for the vector potential. The conditions for linear instability are determined. The stationary states are periodic arrangements for the magnetic field, described by a Lienard equation. The fully depleted (ion-dust) case is also considered in detail. Applications to planetary rings, comets and dust acoustic instability experiments are analyzed. A necessary condition for the validity of the model is a sufficiently slow time-scale of the generated magnetic fields.

  9. 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. [A. F. Ioffe Physical-Technical Institute of the Russian Academy of Sciences, 194021 St. Petersburg (Russian Federation); Galperin, Y. M. [Department of Physics, University of Oslo, P.O. Box 1048 Blindern, 0316 Oslo (Norway); A. F. Ioffe Physical-Technical Institute of the Russian Academy of Sciences, 194021 St. Petersburg (Russian Federation); Kummer, M.; Känel, H. von [Laboratorium für Festkörperphysik ETH Zürich, CH-8093 Zürich (Switzerland)

    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.

  10. Tax Competition and Tax Coordination in the European Union

    Microsoft Academic Search

    George R. Zodrow

    2003-01-01

    This paper examines the tax competition literature and attempts to draw out its implications for the debate on corporate tax coordination within the EU. It begins with the early basic tax competition model, which derives conditions under which underprovision of public services occurs and tax harmonization unambiguously improves welfare for all states in the union. The paper then turns to

  11. Transportation fuel taxes around the world: More, more taxes

    SciTech Connect

    Not Available

    1993-10-30

    Taxes on transportation fuels, and also therefore consumer prices, are rising in many countries around the world. The official reasons include environmental protection costs; shifting to free market fuel pricing; and financing of government budgets. This issue taps the ongoing international database of fuel prices and taxes to feature how countries' taxes compare, and how several countries are increasing taxes.

  12. SAC Tax Help Prepared Feb. 2010

    E-print Network

    Doering, Tamara

    1 SAC Tax Help Prepared Feb. 2010 Disclaimer: We are not tax experts, and cannot be held responsible for your tax forms. (neither can DBBS, WashU, etc...) 1 Taxes for international students Go to http://oisshome.wustl.edu/taxes/FilingTaxes.html for tax information from the Office for International

  13. Optimal sin taxes

    Microsoft Academic Search

    Ted O'Donoghue; Matthew Rabin

    2006-01-01

    We investigate “sin taxes” on unhealthy items, such as fatty foods, that people may (by their own reckoning) consume too much of. We employ a standard optimal-taxation framework, but replace the standard assumption that all consumers have 100% self control with an assumption that some consumers may have some degree of self-control problems. We show that imposing taxes on unhealthy

  14. Income Taxes and Inflation

    Microsoft Academic Search

    Martin R. Gainsbrugh; J. Frank Gaston

    1959-01-01

    The income tax, which has been regarded as the chief weapon in the battle against inflation, has come to be scrutinized as a possible factor in inducing inflation. Prior to World War II, the comparatively low rates of corporate and personal income taxation made such taxes appear rela tively unimportant. High rates of taxation, however, have been carried over to

  15. On the wind and current forces acting on a very large floating structure

    SciTech Connect

    Ohmatsu, S.; Takai, R.; Sato, H. [Ship Research Inst., Mitakashi, Tokyo (Japan). Ocean Engineering Div.

    1997-02-01

    This paper deals with the estimation method of wind force and current force acting on a very large floating structure. In this paper, as a very large floating structure, the authors consider a matlike very large platform which will be used as a floating airport. In order to estimate the fluid drag coefficient for such a huge structure, wind tunnel and towing tank model experiments were conducted paying special attention to the frictional drag coefficients. This paper shows the methods and results of these model experiments and discusses the application methods for wind and current forces on a full-scale structure.

  16. Gasoline Taxes and Consumer Behavior

    Microsoft Academic Search

    Shanjun Li; Joshua Linn; Erich Muehlegger

    2012-01-01

    Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect consumer

  17. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

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

  18. Forces due to waves in the presence of currents on a submerged model structure 

    E-print Network

    Shields, David Ray

    1985-01-01

    reprogramming, it was not included. There have only been two studies which involved "diffraction theory" that included currents: Hang (44, 45) and Watanabe (46). In both of these studies, a single large diameter vertical cylinder which extended above... on large concrete gravity-based structures (class 2 structure). The numerical results are compared with physical model study results with excellent agreement found. The effect of current was not considered. Garrison and Stacey (10) present an approximate...

  19. V-shaped Potential Structure Formation due to Current-driven Electrostatic Ion-cyclotron Instability

    Microsoft Academic Search

    Seiji Ishiguro; Tetsuya Sato

    2000-01-01

    Formation of dc potential structure in a magnetized plasma due to electrostatic current-driven ion-cyclotron instabilities has been investigated by means of a self-consistent open boundary two-and-a-half dimensional electrostatic particle in cell simulation model. It is found that a V-shaped potential structure is created due to current-driven electrostatic ion cyclotron instability for a bell-shaped electron stream along the magnetic field lines.

  20. Structure of the Antarctic Circumpolar Current in Drake Passage From Direct Velocity Observations

    Microsoft Academic Search

    Y. L. Firing; T. K. Chereskin

    2008-01-01

    The structure of the Antarctic Circumpolar Current (ACC) in the upper 1000~m of Drake Passage is examined using nearly three years of shipboard Acoustic Doppler Current Profiler (SADCP) velocity data from a 38~kHz Ocean Surveyor mounted in the hull of the Antarctic supply vessel ARSV Laurence M. Gould. The principal fronts of the ACC are clearly visible, with the Subantarctic

  1. Vertical structure and transport of the Antarctic Circumpolar Current in Drake Passage from direct velocity observations

    NASA Astrophysics Data System (ADS)

    Firing, Yvonne L.; Chereskin, Teresa K.; Mazloff, Matthew R.

    2011-08-01

    The structure of the Antarctic Circumpolar Current (ACC) in Drake Passage is examined using 4.5 years of shipboard acoustic Doppler current profiler (ADCP) velocity data. The extended 1000 m depth range available from the 38 kHz ADCP allows us to investigate the vertical structure of the current. The mean observed current varies slowly with depth, while eddy kinetic energy and shear variance exhibit strong depth dependence. Objectively mapped streamlines are self-similar with depth, consistent with an equivalent barotropic structure. Vertical wavenumber spectra of observed currents and current shear reveal intermediate wavenumber anisotropy and rotation indicative of downward energy propagation above 500 m and upward propagation below 500 m. The mean observed transport of the ACC in the upper 1000 m is estimated at 95 ± 2 Sv or 71% of the canonical total transport of 134 Sv. Mean current speeds in the ACC jets remain quite strong at 1000 m, 10-20 cm s-1. Vertical structure functions to describe the current and extrapolate below 1000 m are explored with the aid of full-depth profiles from lowered ADCP and a 3 year mean from the Southern Ocean State Estimate (SOSE). A number of functions, including an exponential, are nearly equally good fits to the observations, explaining >75% of the variance. Fits to an exponentially decaying function can be extrapolated to give an estimate of 154 ± 38 Sv for the full-depth transport.

  2. Oil prices and current account: A structural analysis for the Turkish economy

    Microsoft Academic Search

    Ümit Özlale; Didem Pekkurnaz

    2010-01-01

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression

  3. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  4. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  5. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  6. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  7. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  8. A Flat Rate Financial Transaction Tax to replace all taxes? Author : Simon Thorpe

    E-print Network

    Paris-Sud XI, Université de

    A Flat Rate Financial Transaction Tax to replace all taxes? Author of the taxation system, in which a single flat rate financial transaction tax (FTT) is used to replace the vast majority of existing taxes (including VAT, income tax

  9. Leakage current characteristics of offset-gate-structure polycrystalline-Silicon MOSFET's

    Microsoft Academic Search

    S. Seki; O. Kogure; B. Tsujiyama

    1987-01-01

    Leakage current characteristics of offset-gate-structure polycrystalline-silicon (poly-Si) MOSFET's are studied as a function of dopant concentration Noffin offset-gate regions. Leakage current markedly decreases from 1 × 10-9to 2 × 10-11A at VD= 10 V as Noffis varied from 1 × 1018to 1 × 1017cm-3. A maximum ON\\/OFF current ratio of 108is obtained at 1 × 1017cm-3. Calculations based on a

  10. Spin-transfer switching current distribution and reduction in magnetic tunneling junction-based structures

    Microsoft Academic Search

    Yiming Huai; Mahendra Pakala; Zhitao Diao; Yunfei Ding

    2005-01-01

    Spin transfer switching current distribution within a cell and switching current reduction were studied at room temperature for magnetic tunnel junction-based structures with resistance area product (RA) ranged from 10 to 30 ?-?m2 and TMR of 15%-30%. These were patterned into current perpendicular to plane configured nanopillars having elliptical cross sections of area ?0.02 ?m2. The width of the critical

  11. Computational methods in eddy current crack detection at fastener sites in multi-layer structures

    Microsoft Academic Search

    Jeremy S. Knopp; John C. Aldrin; Kumar V. Jata

    2009-01-01

    Reliable detection of both surface and subsurface cracks around fastener sites continues to be a need for maintaining ageing aircraft structures. In this work, a comprehensive overview of both experimental and modelling work addressing eddy current crack detection around fastener holes in multi-layer structures is presented. This overview consists of a strategy for the application of computational methods along with

  12. Current Topics Structure and Function of Malic Enzymes, A New Class of Oxidative

    E-print Network

    Tong, Liang

    Current Topics Structure and Function of Malic Enzymes, A New Class of Oxidative Decarboxylases Gu ABSTRACT: Malic enzyme is a tetrameric protein with double dimer structure in which the dimer interface is more intimately contacted than the tetramer interface. Each monomeric unit of the enzyme is composed

  13. Longitudinal structure of capacitative radiofrequency gamma discharge and its analogy with a direct current glow discharge

    Microsoft Academic Search

    Yu P. Raizer; M. N. Shneider

    1994-01-01

    The longitudinal structure of a gamma -type RF discharge is computed and shown to have much in common with the structure of a direct current glow discharge. In a sufficiently long gap or at rather high pressures, there are regions of cathode fall, negative glow and Faraday dark space near each of the electrodes. A uniform positive column exists between

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

    NASA Astrophysics Data System (ADS)

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

    2015-05-01

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

  15. 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.

  16. Utilities, marketers identify with tax issures in Supreme Court case

    SciTech Connect

    Warkentin, D. [ed.

    1997-04-01

    A recent US Supreme Court decision effectively highlights the continuing disparity that exists in the taxation of regulated vs. nonregulated energy companies that engage in similar activities. While the federal case (General Motors Corp., vs. Tracy) and its decision involved natural gas utilities and natural gas marketers and how they are taxed locally, some noted electric utility industry professionals said the ruling has the potential of impacting the electric utility industry as it deregulates and works through the tax inequities that exist between it and independent unregulated power marketers. According to the Washington, DC-based law firm Chadbourne & Park LLP, under the Supreme Court ruling, which was handed down in late February and favored gas utilities, {open_quotes}a state can discriminate in favor of regulated utilities by exempting natural gas purchased from local distribution companies from sales taxes while collecting taxes on so-called selfhelp gas bought from gas producers at the wellhead or from independent marketers.{close_quotes} The US Supreme Court ruling appears to be important for the electric utility industry and independent power marketers in that there currently exists similar disparities with respect to taxation. The case involved Ohio and a tax it levies on natural gas. Ohio collects a 5 percent sales or use tax on gas purchased for consumption. According to Chadbourne & Park, in Ohio this tax can be as much as 7 percent when local taxes are tacked on to the state`s 5 percent tax. However, local distribution companies (LDC) are exempt from this tax. LDCs are essentially the local natural gas company or companies that many states, such as Ohio, have. In Ohio, these natural gas companies, which have generally been interpreted as those companies that produce, transport and deliver natural gas to Ohio consumers, are fully exempt from sales and use taxes.

  17. Presidential Tax Returns: A Publication of the Tax History Project at Tax Analysts

    NSDL National Science Digital Library

    1997-01-01

    With the April 15 income tax deadline looming, most US taxpayers already have their tax forms (see the Scout Report for January 31, 1997). While taxes can be painful, at least they are private. Some former US Presidents have chosen to make theirs public. Tax Analysts' Tax History Project has made selected returns (1040 form only at this time) for six presidents available. Although the images are large and their quality varies, the site provides a fascinating look into these presidents' financial lives.

  18. 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…

  19. Structure of the Antarctic Circumpolar Current in Drake Passage From Direct Velocity Observations

    NASA Astrophysics Data System (ADS)

    Firing, Y. L.; Chereskin, T. K.

    2008-12-01

    The structure of the Antarctic Circumpolar Current (ACC) in the upper 1000~m of Drake Passage is examined using nearly three years of shipboard Acoustic Doppler Current Profiler (SADCP) velocity data from a 38~kHz Ocean Surveyor mounted in the hull of the Antarctic supply vessel ARSV Laurence M. Gould. The principal fronts of the ACC are clearly visible, with the Subantarctic Front (SAF) and Polar Front (PF) jets having widths of about 100~km and 150~km, respectively. Depth-mean current speeds in the SAF and PF jets are ~40~cm~s-1, while the eddy kinetic energy (EKE) has a maximum of ~700~cm2s-2 between the PF and the SAF. Horizontal-wavenumber velocity spectra peak at ~350~km. These numbers are similar to surface-layer values found by Lenn et al. (J. Mar. Res., 2007). The transport estimated from the mean section between the surface and 1030~m is ~100~Sv, or about 70% of the canonical total transport. The extended depth range available from the 38~kHz instrument allows us to investigate the depth structure of the current. The mean current is largely barotropic, while EKE and shear variance exhibit strong depth dependence. In cross-sectional averages current shear is small and nearly constant to 600~m, below which depth the current speed drops off more quickly; mean jet speeds are around 50~cm~s-1 at 46~m (the first depth bin) and 20~cm~s-1 at 1030~m. Various possibilities for a vertical structure function are explored. EKE is intensified above 600~m between the SAF and PF. Shear variance is strongest in the surface layer. Vertical-wavenumber spectra of currents and current shear reveal negligible rotation. Through-passage currents have more energy at the lowest vertical wavenumbers (wavelengths of ~1000~m), while at scales smaller than ~100~m, energy in across-passage currents is greater.

  20. Agriculture Taxes in Texas 

    E-print Network

    Jones, Lonnie L.; Stallmann, Judith I.

    2002-02-18

    This publication explains the tax exemptions and special provisions available to Texas farmers, ranchers and agribusiness managers and the effect of those exemptions on state and local governmental revenues....

  1. 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)

  2. Tax issues and economic incentives for LFG utilization projects

    SciTech Connect

    Martin, K.; Zahren, B.J.; McGuigan, M.J.

    1995-08-01

    The federal government offers a number of tax incentives to developers of biomass projects. This paper describes each tax benefit, explains what conditions must be met before the benefit is available, and offers practical insights gained from working over 20 years in the field. Understanding what tax benefits are available is important because the more tax benefits for which a developer can qualify in connection with his project, the less expensive the project will be to build and operate. Project financing arrangements are easier because of the anticipated higher project returns for potential investors. In addition to discussions of tax issues, alternative project financing methods will be presented. Objectives include presenting methods to structure a project to work (provide a return) that otherwise would not work. The examples will build on project financial arrangements from other projects and present LFG economic models and analyses of such arrangements.

  3. 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

  4. Structure of current collector and flow characteristics of sodium vapor for the alkali metal thermoelectric converter

    NASA Astrophysics Data System (ADS)

    Tanaka, Kotaro; Negishi, Akira; Masuda, Toshihisa

    The present paper discusses current collecting structures on electrodes for the alkali metal thermoelectric converter (AMTEC). For practical large area electrodes, a new current collector which has low electrical resistance and less handling must be introduced instead of the conventional type collector with metal screens tied by wires. Two concepts have been examined in this paper. The first is a ring type current collector deposited by the plasma spray method. This kind of current collector has the advantage of a significant reduction of contact resistance between electrodes and current leads. The detailed analysis on potential drop along the electrodes has been performed and the influence of the collector distance has been examined. The second is use of metal sponge for the current collector. This collector is intended for easy attachment. Sodium vapor flow resistance and its influence have been considered.

  5. Coverage of protein domain families with structural protein-protein interactions: current progress and future trends.

    PubMed

    Goncearenco, Alexander; Shoemaker, Benjamin A; Zhang, Dachuan; Sarychev, Alexey; Panchenko, Anna R

    2014-01-01

    Protein interactions have evolved into highly precise and regulated networks adding an immense layer of complexity to cellular systems. The most accurate atomistic description of protein binding sites can be obtained directly from structures of protein complexes. The availability of structurally characterized protein interfaces significantly improves our understanding of interactomes, and the progress in structural characterization of protein-protein interactions (PPIs) can be measured by calculating the structural coverage of protein domain families. We analyze the coverage of protein domain families (defined according to CDD and Pfam databases) by structures, structural protein-protein complexes and unique protein binding sites. Structural PPI coverage of currently available protein families is about 30% without any signs of saturation in coverage growth dynamics. Given the current growth rates of domain databases and structural PPI deposition, complete domain coverage with PPIs is not expected in the near future. As a result of this study we identify families without any protein-protein interaction evidence (listed on a supporting website http://www.ncbi.nlm.nih.gov/Structure/ibis/coverage/) and propose them as potential targets for structural studies with a focus on protein interactions. PMID:24931138

  6. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...highly structured arrangements that produce inappropriate foreign tax credit results. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622-3850 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed...

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

    NASA Technical Reports Server (NTRS)

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

    2014-01-01

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

  8. Two-dimensional mapping of fine structures in the Kuroshio Current using seismic reflection data

    Microsoft Academic Search

    Takeshi Tsuji; Takashi Noguchi; Hiroshi Niino; Toshifumi Matsuoka; Yasuyuki Nakamura; Hidekazu Tokuyama; Shin'ichi Kuramoto; Nathan Bangs

    2005-01-01

    Multi-channel seismic reflection data acquired in the Pacific Ocean off the Muroto peninsula of Shikoku Island, Japan reveal the two-dimensional distribution of fine structures in the Kuroshio Current. Eighty-one seismic sections, each extending 80 km perpendicular to the current and separated by 100 m, were acquired from 20 June to 15 August 1999 (57 days). The seismic data clearly show

  9. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

    ...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...specified tax return preparers'' to file individual income tax returns using magnetic...specified tax return preparers who prepare and file individual income tax returns....

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

    PubMed Central

    Frabboni, Stefano

    2015-01-01

    Summary 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 107 A/cm2 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 × 107 A/cm2. The role played by resistive heating and electromigration in these transitions is discussed. PMID:26199833

  11. 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

  12. 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

  13. On the Optimal Timing of Implicit Social Security Taxes Over the Life Cycle

    Microsoft Academic Search

    Robert Fenge; Silke Uebelmesser; Martin Werding

    2006-01-01

    Are there still opportunities for welfare-improving reforms in unfunded pension systems? To answer this question, we analyze the intertemporal structure of implicit taxes in pay-as-you-go pension schemes. We demonstrate that these tax rates are declining over the life cycle. This timing is optimal if periodic wage elasticities of labor supply are inversely related to the tax structure. Using German micro

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

    ERIC Educational Resources Information Center

    Crane, Philip M.

    1984-01-01

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

  16. Financial reporting, tax costs, and book-tax conformity

    Microsoft Academic Search

    David A. Guenther; Edward L. Maydew; Sarah E. Nutter

    1997-01-01

    We investigate the role of book-tax conformity in firms' financial reporting activities using a unique set of publicly traded firms that were forced to switch for tax purposes from the cash method to the accrual method. Prior to the mandated change, little trade-off existed between tax planning and financial reporting goals for these firms. After the change, recognition criteria for

  17. Formation of dc Potential Structure Due to Current-Driven Electrostatic lon-Gyclotron Instability

    Microsoft Academic Search

    ISHIGURO Seiji; SATO Tetsuya

    1999-01-01

    Formation of dc potential structure due to current-driven electrostatic ion-cyclotron instabilities has been investigated by means of an open boundary two-and-a-half dimensional electrostatic particle in cell (PIC) simulation model. A dc potential difference is built up as a fluctuation associated with an ion- cyclotron wave induced by streaming electrons grows. A V-shaped dc potential structure is created for a bell-shaped

  18. Electroluminescence of silicon carbide p-n structures at large current densities

    Microsoft Academic Search

    M. S. Saidov; Kh. A. Shamuratov; M. A. Kadyrov

    1977-01-01

    The radiative characteristics of silicon carbide p-n structures at current densities in the range 2-1000 A\\/sq cm were investigated. The p-n structures were prepared by diffusion of aluminum onto n-type SiC with an uncompensated donor concentration of (1.5-5) times 10 to the 18th power per cu cm at 2000 C over the course of 1-2 hours. One type of diode

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

  20. A comparative study of current and magnetic structures of Weibel and filamentation instabilities

    NASA Astrophysics Data System (ADS)

    Huynh, Cong Tuan; Ryu, Chang-Mo

    2014-09-01

    A comparative study of the Weibel instability (WI) driven by anisotropic temperature and the Filamentation instability (FI) by counterstreaming plasmas are made by using a 2D Particle-in-cell code. Under the comparable initial conditions, the linear growth rates of the WI and the FI are almost the same as the theory predicts, but in the nonlinear phase, the maximum and nonlinearly saturated magnetic fields generated by the WI are always smaller than those generated by the FI. It is noted that in the initial linear growth phase, the WI and the FI both have center-filled currents, but in the nonlinear phase, the WI and the FI develop different types of current structures such that the WI maintains a center-filled current structure, whereas the FI develops a hollow current structure. Significant particle acceleration around the drift velocity is observed for the FI, whereas it is almost absent in the WI, which indicates that the enhanced velocity of the electron by particle acceleration is related to the hollow current production in the FI.

  1. Tax Competition and Foreign Capital

    Microsoft Academic Search

    Ronald B. Davies; Thomas A. Gresik

    2003-01-01

    This paper derives welfare equivalence of double taxation rules in a tax competition model with discriminatory home taxes and the ability to finance subsidiary operations with host country capital. For a more general model, we provide sufficient conditions on the number of host sectors and factors that support double-tax-rule equivalence. Examples violating these conditions help identify economic factors under which

  2. The incidence of sin taxes

    Microsoft Academic Search

    Kaisa Kotakorpi

    2008-01-01

    We show that the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption and derive a condition for cases where sin taxes improve individual welfare. We further argue that taxes on goods such as unhealthy food can be progressive when consumers have time-inconsistent preferences.

  3. The Incidence of Sin Taxes

    Microsoft Academic Search

    Kaisa Kotakorpiy

    We show that contrary to traditional incidence analysis, the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption. We also derive a condition for cases where sin taxes improve individual welfare. We further argue that taxes on goods such as unhealthy food can be progressive when consumers have time-inconsistent preferences.

  4. Tax and Accounting Sites Directory

    NSDL National Science Digital Library

    Dennis Schmidt designed this comprehensive index as a "starting point" for most tax and accounting subject searches. In addition to government, academic, association, and publishing locations on tax and accounting topics, the Tax and Accounting Sites Directory also lists related resources on employment, investment, and law.

  5. Modeling Taxes Algebra 5/Trig

    E-print Network

    Lega, Joceline

    Modeling Taxes Algebra 5/Trig Spring 2010 Instructions: There are none! This contains background if you want, subject to your teacher's approval. 1 Background The federal income tax system is known, the higher the tax rate you face. In the United States, this is achieved through the application of marginal

  6. Income Taxes For Graduate Students &

    E-print Network

    Indiana University

    Income Taxes For Graduate Students & Employees (who are NOT considered Non-Resident Aliens) Financial Management Service Tax Department Fall 2012 #12;What am I going to talk about? 1. What is taxable income? 2. When it comes to taxes, what are you responsible for? What is the university responsible for

  7. Tax Commission I. Internal Scan

    E-print Network

    Tipple, Brett

    Tax Commission I. Internal Scan A. How will the changing demographic as a result of an aging with literally every citizen of the state through administration of the state's tax and motor vehicle and for payments of taxes and fees in order to make compliance easier. · The management of the agency will likely

  8. Human Resources Personal Tax Increases

    E-print Network

    Lennard, William N.

    Human Resources Personal Tax Increases Retroactive to January 1, 2014 for Employees Earning over be done by logging in to My Human Resources. · Choose "Payroll and Compensation", then "Personal Tax are finished. If you have any questions about the tax deduction changes, please contact Human Resources at 519

  9. Current Trends Driving Aircraft and Automotive Systems Architectures and their impacts on CMMI® Organizational Structures

    Microsoft Academic Search

    Gilberto da Cunha Trivelato

    In this work we discuss current trends driving Aircraft and Automotive Systems Architectures and their impacts on CMMI® Organizational Structures. This includes trends as: 1) pos -globalization and regionalization; 2) the formation of knowledge oligopolies; 3) commonality, standardization and even synergy (of components, tools, development process, certification agents, standards); 4) reuse and scalability, 5) synergy of knowledge and tools convergence;

  10. Mode structure of delay-coupled semiconductor lasers: inuence of the pump current

    Microsoft Academic Search

    Hartmut Erzgraber; Bernd Krauskopf; Daan Lenstra

    We consider two identical, mutually delay-coupled semiconductor lasers and show that their compound laser modes (CLMs) | the basic continuous wave solutions | depend rather sensitively on the pump current of the lasers. Specically , we show with gures and accompanying animations how the underlying CLM structure and the associated locking region, where both lasers operate stably with the same

  11. The emission characteristics and plasma-column structure of a high-current discharge

    Microsoft Academic Search

    V. M. Gulevich; G. V. Mikhailov; F. A. Nikolaev; Iu. P. Sviridenko; A. V. Shelobolin

    1980-01-01

    Experimental results are presented on the internal structure of a high-current radiating discharge in an SF6 atmosphere. The emission characteristics are studied, and distributions of magnetic and electric fields, and pressure in the plasma column are obtained. The discharge characteristics are found to be significantly inhomogeneous with respect to the radius of the column.

  12. Spin-current-induced dynamics in ferromagnetic nanopillars of lateral spin-valve structures

    E-print Network

    Otani, Yoshichika

    Spin-current-induced dynamics in ferromagnetic nanopillars of lateral spin-valve structures J 4 February 2009 Under electrical injection, spin accumulation occurs in lateral spin valves in a lateral spin valve while simultaneously sweeping an external magnetic field. We observe changes

  13. Circumpolar structure and distribution of the Antarctic Circumpolar Current fronts: 1. Mean circumpolar paths

    Microsoft Academic Search

    Serguei Sokolov; Stephen R. Rintoul

    2009-01-01

    High resolution hydrographic sections and maps of the gradient of sea surface height (SSH) reveal that the Antarctic Circumpolar Current (ACC) consists of multiple jets or frontal filaments. Here we use a 15 year time series of SSH observations to determine the circumpolar structure and distribution of the ACC fronts. The jets are consistently aligned with particular streamlines along the

  14. Effect of large ion angular momentum spread and high current on inertial electrostatic confinement potential structures

    SciTech Connect

    Tzonev, I.V.; DeMora, J.M.; Miley, G.H. [Univ. of Illinois, Urbana, IL (United States)

    1995-12-31

    Prior Inertial Electrostatic Confinement (IEC) studies have assumed that very low angular momentum (zero in the ideal case) is necessary to achieve a potential well structure capable of trapping energetic ions in the center of a spherical device. However, the present study shows that high-current ion beams having large-angular-momentum spread can also form deep potential well traps.

  15. Effect of large ion angular momentum spread and high current on inertial electrostatic confinement potential structures

    Microsoft Academic Search

    Ivon V. Tzonev; John M. DeMora; George H. Miley

    1995-01-01

    Prior inertial electrostatic confinement (IEC) studies have assumed that very low angular momentum (zero in the ideal case) is necessary to achieve a potential well structure capable of trapping energetic ions in the center of a spherical device. However, the present study shows that high-current ion beams having large-angular-momentum spread can also form deep potential well traps

  16. Current understanding of tropical cyclone structure and intensity changes – a review

    Microsoft Academic Search

    Y. Wang; C.-C. Wu

    2004-01-01

    Summary Current understanding of tropical cyclone (TC) structure and intensity changes has been reviewed in this article. Recent studies in this area tend to focus on two issues: (1) what factors determine the maximum potential intensity (MPI) that a TC can achieve given the thermodynamic state of the atmosphere and the ocean? and (2) what factors prevent the TCs from

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

    NASA Astrophysics Data System (ADS)

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

    2014-11-01

    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’.

  18. Study of eddy-current effects in the structure of the Westinghouse LCT coil

    SciTech Connect

    Luton, J.N.; Shen, S.S.; McManamy, T.J.; Wilson, C.T.; Ellis, J.F.; Dresner, L.; Wintenberg, R.E.

    1986-01-01

    This coil, designated WH, has a mechanical structure composed of a stack of aluminum plate segments held together with stainless throughbolts. When the magnetic flux through the coil is changed, voltage is induced in the structure, and to avoid excessive currents the design provided low-voltage insulation between plate segments. However, during construction it appeared that this anodizing layer may have been breached extensively. Electrical tests on delivery confirmed this, and supplemental instrumentation was added to the structure before the coil was installed in the test facility. The shorting raised concerns about increased refrigeration load, local overheating, and a change in dump characteristics. After installation, current ramps to 5 A showed magnetic diffusion time constants of 1.5 s at room temperature and 3.0 s at 20 K, an order of magnitude larger than for the other LCT coils. These latter coils have structural cases of stainless steel, which has an electrical resistivity 17 times that of the 2219-T87 aluminum used in the WH coil. In tests at operating currents, temporal values of voltage, current, temperature, and energy distribution during ramp and dump agree with those values calculated on the basis that the aluminum structure is solid, and are quite different from values calculated without considering shorting. On dump, the coil is partially self-protecting, but 23% of the initial stored energy is deposited in the structure at cryogenic temperature. The various effects of the shorting are apparently tolerable for testing in the International Fusion Superconducting Magnet Test Facility (IFSMTF).

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

    PubMed Central

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

    2015-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

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

    PubMed

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

    2015-04-01

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

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

    SciTech Connect

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher [University of Alberta, Edmonton, Alberta T6G 2V4 (Canada); Joachimiak, Andrzej, E-mail: andrzejj@anl.gov [Argonne National Laboratory, Argonne, IL 60439 (United States); Kurgan, Lukasz, E-mail: andrzejj@anl.gov [University of Alberta, Edmonton, Alberta T6G 2V4 (Canada)

    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.

  4. Recent Tobacco Tax Rate Adjustment and Its Potential Impact on Tobacco Control in China

    PubMed Central

    Hu, Teh-wei; Mao, Zhengzhong Mao; Shi, Jian

    2014-01-01

    Objectives To compare the new tobacco tax structure effective May 2009 with the tax structure before May 2009 and to analyze its potential impact. Methods Published government statistics and estimated price elasticities of the demand for cigarettes are used to estimate the impact of the new tax rate adjustment on cigarette consumption and population health. Results The new adjustment increased the tax rate by 11.7 percentage points at the producer price level. Converting this 11.7 percentage point increase to the retail price level would mean an increase of 3.4 percentage points in the retail price tax rate. Thus, China’s new cigarette tax rate at the retail level would be 43.4% instead of the previous 40%. Conclusions The primary motivation for the recent Chinese government tobacco tax adjustment is to raise additional government revenue. Because the additional ad valorem tax has not yet been transferred to smokers, there is no public health benefit. It is hoped that the Chinese government will pass along these taxes to the retail price level, which would result in between 640,000 and 2 million smokers quitting smoking and between 210,000 and 700,000 quitters avoiding smoking-related premature death. What this paper adds This paper provides an up-to-date policy analysis of the new Chinese tobacco tax rate adjustment. PMID:19850552

  5. Magnetoresistance of FeCo Nanocontacts With Current-Perpendicular-to-Plane Spin-Valve Structure

    Microsoft Academic Search

    Hiromi Niu Fuke; Susumu Hashimoto; Masayuki Takagishi; Hitoshi Iwasaki; Shohei Kawasaki; Kousaku Miyake; Masashi Sahashi

    2007-01-01

    We have achieved a magnetoresistance (MR) ratio of 7%-10% at a resistance area product (RA) of 0.5-1.5 Omegamum2 by ferromagnetic FeCo nanocontacts in Al nano-oxide-layer (NOL) with current-perpendicular-to-plane spin-valve (CPP-SV) structure. Conductive atomic-force-microscopy shows clear current-path regions of a few nanometers in size surrounded by the Al-NOL. The MR dependence on resistance area product (RA) is well explained by the

  6. 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.

  7. 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…

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

    PubMed Central

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

    2014-01-01

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

  9. 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.

  10. Cyber-consumption Taxes and Electronic Collection Systems: Canonical-Delivered Sales Tax

    Microsoft Academic Search

    Jae Kyu Lee; Yeoul Hwangbo

    2000-01-01

    This study analyzes existing consumption tax systems and proposes a new cyberconsumption tax policy called the Consumer-Delivered Sales Tax (CDS tax) for use in the electronic commerce environment. The CDS tax has the characteristics of a sales tax, but is remitted directly by the consumer without the intervention of the supplier. Seven criteria are laid out for use in designing

  11. 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…

  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. Ordering Tax Transcripts A. Online Request

    E-print Network

    Wagner, Diane

    Ordering Tax Transcripts A. Online Request Go to: www.irs.gov In the "Online Services" section, select "Order a Tax Return or Account Transcript". Click "Order a Transcript" Provide tax filer's SSN "Return Transcript" and the appropriate year in "Tax Year" field. If successfully linked, tax filers can

  14. 'Tax simplification and reduction of compliance costs

    Microsoft Academic Search

    Jeff Pope

    Summary This submission advocates that very high tax compliance costs and unnecessary complexity in the tax system (and related transfer system) requires that tax simplification be afforded a very high priority in the Henry Review. First, some comments on the tax reform process, tax compliance costs research findings, and key features of a simplified system are made. Secondly, principles for

  15. A Taxing Situation.

    ERIC Educational Resources Information Center

    Fritschler, A. Lee; Mitchell, Brian C.

    1995-01-01

    Recent challenges to the tax-exempt status of private colleges and universities in Pennsylvania result from the convergence of two trends: an aging population that changes the economic balance, and a shift in case law that heretofore favored charities. If the challenges continue, higher education will feel significant negative consequences. (MSE)

  16. Capital Controls: Tobin Tax

    NSDL National Science Digital Library

    The Halifax Initiative, a coalition of social groups advocating financial institution reform worldwide, provides this clearinghouse on the debate and passage of the Tobin tax, named after Nobel prize-winning economist James Tobin. Canada adopted the taxation on all transactions in international financial markets on March 23, 1999. Press clips, factsheets, and background information on this important topic are available on-site.

  17. 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

  18. On the optimal timing of implicit social security taxes over the life cycle

    Microsoft Academic Search

    Robert Fenge; Silke Übelmesser; Martin Werding

    2002-01-01

    Are there still opportunities for Pareto improving reforms in unfunded pen- sion systems? To answer this question, we analyse the optimality of the in- ter-temporal structure of implicit taxes that arise in pay-as-you-go public pension schemes. For pay-as-you-go schemes incorporating a tax-benefit link, we demonstrate that implicit tax rates are declining over the life cycle. This timing is optimal if

  19. SECOND-BEST PROPERTIES OF IMPLICIT SOCIAL SECURITY TAXES: THEORY AND EVIDENCE

    Microsoft Academic Search

    Silke Uebelmesser; Martin Werding

    This paper investigates the inter-temporal structure of implicit taxes that arise in unfunded pension schemes. We demonstrate that these tax rates are declining over the life cycle. Using German micro-data for men and married women we estimate periodic wage elasticities of labour supply in order to check the second-best properties of this timing of tax rates. An efficient taxation would

  20. A study of current sheets and structure functions in different types of solar wind

    NASA Astrophysics Data System (ADS)

    Bratcher, A. D.; Li, G.; Hu, J.

    2013-12-01

    Solar wind, depending on its origin, is often classified in to Coronal Hole Wind (CHW), Streamer Belt Wind (SBW), and Interplanetary Coronal Mass Ejection related wind (ICMEs). Although, in general, CHW is fast and SBW is slow, due to dynamic interactions in the heliosphere, solar wind speed is not a reliable proxy of solar wind type. Instead, the oxygen ion charge state ratio, which gets frozen in at several solar radii, and the specific proton entropy is found to provide better proxies of the solar wind type. In this study, we explore the effects that solar wind type has on magnetohydrodynamic (MHD) turbulence intermittency. We use the 1-hour data from the SWEPAM and SWICS instruments and 1 second magnetic field data from the MAG instrument aboard the Advanced Composition Explorer (ACE) spacecraft. The data period is January 1, 2006 through December 31, 2006, which is during the solar minimum. Intermittency describes how MHD turbulence is unevenly distributed in space. One source of intermittency in the solar wind is current sheets. A current sheet is a two dimensional structure across which the direction of the magnetic field changes abruptly. We detect current sheets by measuring the angle between the magnetic field directions at time t and t+dt. We ignore ICMEs due to their transient nature. We also calculate the structure function (SF) of the solar wind MHD turbulence. We present statistical analyses of current sheets, as well as the SF in the CHW and SBW, respectively. Our study is an attempt to examine how solar wind MHD turbulence, and in particular, current-sheet-like structures, depend on the solar wind type.

  1. V-Shaped dc Potential Structure Caused by Current-Driven Electrostatic Ion-Cyclotron Instability

    Microsoft Academic Search

    Seiji Ishiguro; Tetsuya Sato; Hisanori Takamaru

    1997-01-01

    It is first demonstrated that a V-shaped dc potential structure is created by a current-driven electrostatic ion-cyclotron instability by means of an open two-dimensional particle simulation model. A positive dc potential difference along magnetic field lines is generated by anomalous resistivity caused by the ion-cyclotron instability. In the direction across the magnetic field lines, the dc potential rises from the

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

    Microsoft Academic Search

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

    2009-01-01

    The dimensional structure of higher functioning autism phenotype was investigated by factor analysis. The goal of this study\\u000a was to identify the degree to which early symptoms of autism (measured using the ADI-R) could be predictive of the current\\u000a symptoms of autism as identified using the ADOS, the adaptive behavior scales, IQ scores and theory of mind scores. Participants\\u000a included

  3. Sensitivity of Volume-regulated Anion Current to Cholesterol Structural Analogues

    Microsoft Academic Search

    Victor G. Romanenko; George H. Rothblat; Irena Levitan

    2003-01-01

    Depletion of membrane cholesterol and substitution of endogenous cholesterol with its structural analogues was used to analyze the mechanism by which cholesterol regulates volume-regulated anion current (VRAC) in endothelial cells. Depletion of membrane cholesterol enhanced the development of VRAC activated in a swelling-independent way by dialyzing the cells either with GTPS or with low ionic strength solution. Using MCD-sterol complexes,

  4. Cathode spot structure and dynamics in low-current vacuum arcs

    Microsoft Academic Search

    B. E. Djakov; R. Holmes

    1974-01-01

    A study has been made of cathode spot structure and dynamics in copper vacuum arcs for currents between 25 and 100 A using a high-magnification optical technique. The cathode spot consists of one or more electron emission zones or fragments with areas fluctuating between 10?10 m2 and 5×10?8 m2. The spot generally exists in one of two types. In the

  5. An assessment of the current structure of food demand in urban China

    Microsoft Academic Search

    Brian W. Gould; Hector J. Villarreal

    2006-01-01

    We evaluate the current structure of food demand in urban China by using household expenditure survey data from five provinces. Two complementary analyses are undertaken. First, an aggregate analysis based on a fractional logit model is used to examine how households allocate food expenditures across the food-at-home (FAH) and food-away-from-home (FAFH) categories. This is followed by a disaggregated analysis of

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

    NASA Astrophysics Data System (ADS)

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

    2013-01-01

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

  7. 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

  8. An Experimental Investigation of the Impact of Fat Taxes: Prices Effects, Food Stigma, and Information Effects on Economics Instruments to Improve Dietary Health

    Microsoft Academic Search

    Sean B. Cash; Ryan D. Lacanilao; Wiktor L. Adamowicz; Kim Raine

    2008-01-01

    There is currently no published research on how food taxes may affect consumer behaviour when the imposition of the tax itself may be considered a source of consumer information. The work undertaken here seeks to address this gap in the literature by using experimental methods to enhance understanding on the joint effects of price changes induced by a fat tax

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

    NASA Astrophysics Data System (ADS)

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

    2014-05-01

    The performance of multi-layered super insulation in cryogenic systems is highly dependent on the radiative properties of reflector foil surfaces. Aluminum coated polyester foils are utilized for their high reflectivity in the infrared spectrum. This coating is an electrical conductor and in applications with variable magnetic fields, eddy currents are induced in the coating. These eddy currents can have two effects. In high energy applications like for example superconducting fault current limiters, heat is dissipated in the super insulation, degrading its performance and potentially even damaging the super insulation. For high precision magnetic measurements using SQUIDs, switching ambient fields induce eddy currents in the super insulation which result in a transient response superposing the signal to be measured. This, in addition to a higher thermal noise background reduces the quality of the magnetic measurements. Our study developed Coolcat 2 NI with a 10×10 mm grid in the metallic coating. In this way the high reflectivity provided by the aluminum has been retained and the eddy currents were reduced to a level acceptable for different applications. Calorimetric and magnetic experiments are presented to show the merits of this structuring.

  10. Royalty Payments & Tax Treaty Procedures Information and IRS forms for MIT Press authors

    E-print Network

    Jackson, Daniel

    publishing agreement for exceptions. Tax Forms for U.S. Citizens and Resident Alien Green Card holders U.S. citizens are required to complete a Form W9. Resident Alien Green Card holders are required to complete a Form W9 and provide a copy of their current green card. Tax Treaty Information for Foreign Nationals

  11. Carbon taxes, consumer demand and carbon dioxide emissions: a simulation analysis for the UK

    Microsoft Academic Search

    Elizabeth Symons; John Proops; Philip Gay

    1994-01-01

    In this paper we examine the effects of a carbon tax, one of the possible instruments for reducing carbon dioxide (CO2) emissions. Such taxes are currently being proposed as a means of reducing CO2 emissions, motivated by concerns about the global greenhouse effect and its potential impact on global climate and sea levels (Cline, 1991) and on global economies (Nordhaus,

  12. Inflation and Taxes in a Growing Economy with Debt and Equity Finance

    Microsoft Academic Search

    Martin S Feldstein; Eytan Sheshinski; Alan Auerbach

    1978-01-01

    Our tax system was designed for an economy with little or no inflation. The current paper shows that inflation causes capricious changes in the effective rate of tax on capital income and therefore in the real net rate of return that savers receive. This is not only a temporary disequilibrium effect but one which persists in steady-state equilibrium. Unlike earlier

  13. Tax Education: An Assessment of Needs at the Secondary Level. Research Report Number 97.

    ERIC Educational Resources Information Center

    Agency for Instructional Technology, Bloomington, IN.

    This research report examines the current use in secondary schools of the Internal Revenue Service's (IRS) nine-chapter booklet, "Understanding Taxes," and the complementary six program videos, "Tax Whys," and offers suggestions for updating the video programs. The review begins with telephone interviews of the IRS Taxpayer Education Coordinators…

  14. Perpendicular-Current Spin Valve Structures with Micron-size Nb Top Contacts

    NASA Astrophysics Data System (ADS)

    Slater, R. D.; Caballero Pratt, J. A., Jr.; Reilly, A. C.

    2000-03-01

    We have fabricated perpendicular-current (CPP) exchange-biased spin valve structures with small superconducting Nb top contacts (areas down to < 2?m by 2?m), optically patterned on Si/Nb/Cu/FeMn/F/Cu/F/Au multilayers of strip shape [F = CoFe, Permalloy (Py)]. We used a SiO film to insulate the top Nb layer from the Au-coated multilayer structure underneath, except in the patterned contact region. The changes in specific resistance (area times resistance) at 4.2 K between parallel and antiparallel orientations of the two F layers, A?R, are consistent with those of related millimeter-size spin valve structures, fabricated entirely under vacuum using shadow masks. Overall, our results indicate that it is possible to develop reproducible micron-size CPP spin valves systems with higher resistance values ( ~m?) and minimum processing damage.

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

    NASA Astrophysics Data System (ADS)

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

    2015-06-01

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

  16. Current and future experimental strategies for structural analysis of trichothecene mycotoxins--a prospectus.

    PubMed

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

    2011-12-01

    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:22295175

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

    NASA Astrophysics Data System (ADS)

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

    2015-07-01

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

  18. European industry attacks proposed carbon tax

    SciTech Connect

    Roberts, M.

    1995-08-09

    The European chemical industry, facing growing political support for the European Commission`s latest version of the carbon dioxide (CO{sub 2})-energy tax, has renewed its attacks on the proposed law. Simon de Bree, chairman of DSM and president of the European Chemical Industry Council (Cefic; Brussels), last week wrote to Jacques Santer, president of the commission, and Solana Madariaga, current president of Europe Union`s (EU) Council of Ministers, saying the tax was {open_quotes}totally unacceptable and irresponsible in terms of EU competitiveness.{close_quotes} He says it {open_quotes}has nothing to do anymore with the protection of the environment and has instead become a normal additional taxation, disguised, for opportunistic reasons, as an environmental protection measurement.{close_quotes}

  19. 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

  20. Capital tax distortions in the petroleum industry

    SciTech Connect

    Fry, R.C. Jr.

    1985-01-01

    The existence of taxes other than capital taxes increases the total and marginal distortions associated with capital taxation. Thus, for an industry subject to these other taxes, such as the oil industry, capital taxes are more distortionary than has previously been believed. In particular, the ratio of the marginal excess burden to the marginal tax revenue associated with a capital tax in the oil industry is higher than that ratio in other industries. In fact, given plausible parameter values, it is possible for an increase in the capital tax rate in the oil industry to decrease total tax revenue. 43 references, 1 table.

  1. Current-driven domain wall motion in artificial magnetic domain structures

    NASA Astrophysics Data System (ADS)

    Hari, M.; Wang, K.; Bending, S. J.; Arac, E.; Atkinson, D.; Lepadatu, S.; Claydon, J. S.; Marrows, C. H.

    2013-05-01

    We report progress towards optimisation of artificial magnetic domain structures for efficient spin transfer torque domain wall (DW) motion. Co/Pt multilayer samples have been sputtered on (100) Si/SiO2 substrates and perpendicular magnetic anisotropy confirmed using polar magneto-optical Kerr effect (MOKE) measurements. The influence of the thickness of Co and Pt layers on the coercivity and switching behaviour was systematically investigated and the conditions established for realising well-suited structures with medium coercivity (˜100 Oe) and sharp switching fields. Optimised Co/Pt multilayer films have been lithographically patterned into nanowire devices for time-resolved extraordinary Hall effect (EHE) measurements. Our devices are based on 50 ? coplanar waveguides incorporating single and double Hall cross structures. The coercivity of the region surrounding the Co/Pt Hall crosses was reduced by local focussed ion beam (FIB) irradiation allowing the controlled nucleation of domain walls at the edges of these regions by application of an appropriate field sequence. We describe polar MOKE experiments that show how DC currents lead to asymmetric switching of these artificial domains due to current-assisted DW motion across them.

  2. 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.

  3. A GRADUAL REDUCTION OF THE SALES TAX ON FOOD IN VIRGINIA

    Microsoft Academic Search

    Oral Capps Jr.; Donald L. Long

    1982-01-01

    The authors found that food retailers would incur sizeable incremental costs depending on the mix of labor and capital utilized if a dual tax structure was imposed. Thus, the tax savings to consumers then would be offset not only by the recoupment of the lost revenue by government, but also by the incremental costs incurred by the food retailers.

  4. Tax evasion and widening the tax base in Uganda

    Microsoft Academic Search

    Edward B. Sennoga; John Mary Matovu; Evarist P. Twimukye

    2009-01-01

    Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement

  5. E-ZTax: Tax Salience and Tax Rates

    Microsoft Academic Search

    Amy Finkelstein

    2007-01-01

    This paper tests the hypothesis that the salience of a tax system affects equilibrium tax rates. To do this, I analyze how toll rates change after toll facilities adopt electronic toll collection. Unlike manual toll collection, in which the driver must hand over cash at the toll collection plaza, electronic toll collection automatically debits the toll amount as the car

  6. 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.

  7. 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.

  8. Coulomb-driven terahertz-frequency intrinsic current oscillations in a double-barrier tunneling structure

    NASA Astrophysics Data System (ADS)

    Jonasson, O.; Knezevic, I.

    2014-10-01

    We investigate time-dependent, room-temperature quantum electronic transport in GaAs/AlGaAs double-barrier tunneling structures (DBTSs). The open-boundary Wigner-Boltzmann transport equation is solved by the stochastic ensemble Monte Carlo technique, coupled with Poisson's equation and including electron scattering with phonons and ionized dopants. We observe well-resolved and persistent terahertz-frequency current-density oscillations in uniformly doped, dc-biased DBTSs at room temperature. We show that the origin of these intrinsic current oscillations is not consistent with previously proposed models, which predicted an oscillation frequency given by the average energy difference between the quasibound states localized in the emitter and main quantum wells. Instead, the current oscillations are driven by the long-range Coulomb interactions, with the oscillation frequency determined by the ratio of the charges stored in the emitter and main quantum wells. We discuss the tunability of the frequency by varying the doping density and profile.

  9. Structural modification of proteins by direct electric current from low voltage.

    PubMed

    Calzia, Daniela; Panfoli, Isabella; Ravera, Silvia; Dazzi, Elisa; Gandolfo, Simona; Pepe, Isidoro Mario; Vergani, Laura; Morelli, Alessandro M

    2009-01-01

    The interaction of direct electric current (dc) and proteins is a little explored topic. We had reported that exposure of Crotalus atrox venom to dc caused irreversible inactivation of phospholipase A(2) and metalloprotease and that the eukaryote adenylate kinases (AK) precipitate in nondenaturing gel electrophoresis. AK1 displays an elevated percent difference of CHarged versus POlar amino acid content (CH-PO 14). Commercial AK1 and other 17 enzymes with various CH-PO values were exposed in solution to dc (0-0.7 mA) from low voltage (0-10 V), then enzymatic activity was assayed. The enzymes with CH-PO higher than 10.0 were irreversibly inactivated by current exposure; those with CH-PO between +3 and -5 were not. Inactivation was dependent on the ionic strength of the medium and not on the net charge of the protein. Circular dichroic spectroscopy showed a structural modification in some of the inactivated enzymes. CH-PO could be a crucial, although rough, parameter for predicting protein inactivation by low-voltage exposure. The observed effect seems due to the current density. Enzymatic activity maybe a more accurate sensor of conformational changes than circular dichroism spectroscopy. A better understanding of efficacy of many electrical devices utilized in medical practice may follow. PMID:19827034

  10. Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight

    E-print Network

    Uzuner, Özlem

    Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight Massachusetts Institute As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging

  11. A Future for the Flat Tax? How the Proposed Tax Changes Could Affect Education.

    ERIC Educational Resources Information Center

    Nixon, Nan

    1983-01-01

    "Flat tax," a euphemism for major tax reform, is discussed. Its adoption would probably mean reducing tax rates by broadening the base upon which taxes are imposed. This implies elimination of many, if not most, of the deductions, credits, and other special provisions of the tax code. (MLW)

  12. Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A

    E-print Network

    Dyer, Bill

    Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A What is FICA tax? (Federal Insurance workers and their dependents. What is Medicare tax? Government service that helps provide healthcare for senior citizens and disabled U.S. citizens. Who has to pay FICA/Medicare tax? All employees except

  13. How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return

    E-print Network

    Weber, Rodney

    How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return #12;Before beginning your tax; If you have received a form 1042-2, please have it with you. You can claim the tax treaty benefit claimed the treaty through your employer, you must have the 1042-S. #12;Tax Preparation Complete your

  14. On the Costs of Excise Taxes and Income Taxes in the UK

    Microsoft Academic Search

    Ian W. H. Parry

    2003-01-01

    This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on gasoline, alcohol, tobacco, and labor in the UK, accounting for externalities and interactions among the taxes. Under most scenarios the MEB of the gasoline tax exceeds that for the labor tax, the MEB of the alcohol tax is roughly the same, while the MEB

  15. February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden

    E-print Network

    Karp, Larry S.

    February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden Larry Karp Abstract If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions

  16. Effectiveness of Property Tax Relief in Oregon.

    ERIC Educational Resources Information Center

    Hartman, William T.; Hwang, C. S.

    This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

  17. TAX FILING INFORMATION FOR NONRESIDENT ALIENS

    E-print Network

    Saldin, Dilano

    TAX FILING INFORMATION FOR NONRESIDENT ALIENS The tax filing information supplied here is being://www.irs.gov/pub/irspdf/p513.pdf o Pub 519 US Tax Guide for Aliens § http://www.irs.gov/pub/irspdf/p519.pdf o Pub 901 US;· IRS FEDERAL FORMS AND INSTRUCTIONS o Form 1040NREZ US Nonresident Alien Tax Return for Certain Non

  18. Are LCCEs Exempt from Income Taxes?

    PubMed

    Philipsen, Nayna Campbell

    2002-01-01

    Lamaze International Certified Childbirth Educators (LCCEs) may incorporate as tax-exempt organizations under the federal tax law if they meet all of the outlined requirements. They may then be considered exempt from income taxes for the purpose of any law that refers to tax-exempt organizations. PMID:17273307

  19. The current status of research on the structure of evaluative space

    PubMed Central

    Norris, Catherine J.; Gollan, Jackie; Berntson, Gary G.; Cacioppo, John T.

    2009-01-01

    The structure of evaluative space shapes emotional life. Although behavior may be constrained to a single bipolar dimension, for example as defined by the opposing movements of approach and withdrawal, the mechanisms underlying the affect system must be capable of an astonishing range of emotional experience and expression. The model of evaluative space (ESM; J. T. Cacioppo, W. L. Gardner, & G. G. Berntson, 1997, 1999) proposes that behavioral predispositions are the ultimate output of the affect system, which is defined by operating characteristics that differ both for positivity and negativity, as well as across levels of the nervous system. In this article, we outline the current status of theory and research on the structure of evaluative space. First, we summarize the basic tenets of the model, as well as recent research supporting these ideas and counterarguments that have been raised by other theorists. To address these counterarguments, we discuss the postulates of affective oscillation and calibration, two mechanistic features of the affect system proposed to underlie the durability and adaptability of affect. We summarize empirical support for the functional consequences of the principles of affective oscillation and calibration, with a focus on how oscillation and the “stickiness” of affect can lead to the emergence of ambivalence, whereas affective calibration and the flexibility of the affect system produce asymmetries in affective processing (e.g., the negativity bias). Finally, we consider the clinical implications of disorder in the structure of evaluative space for the comprehension and treatment of depression and anxiety. PMID:20346389

  20. Impact of Financial Structure on the Cost of Solar Energy

    Microsoft Academic Search

    M. Mendelsohn; C. Kreycik; L. Bird; P. Schwabe; K. Cory

    2012-01-01

    To stimulate investment in renewable energy generation projects, the federal government developed a series of support structures that reduce taxes for eligible investors--the investment tax credit, the production tax credit, and accelerated depreciation. The nature of these tax incentives often requires an outside investor and a complex financial arrangement to allocate risk and reward among the parties. These financial arrangements

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

    NASA Astrophysics Data System (ADS)

    Chen, Xiaorong; Feng, Jie

    2015-07-01

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

  2. The Btu tax is dead, long live the Btu tax

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

    The energy industry is powerful. That is the only explanation for its ability to jettison a cornerstone of the Clinton Administration's proposed deficit reduction package, the Btu tax plan, expected to raise about $71.5 billion over a five-year period. Clinton had proposed a broad-based energy tax of 25.7 cents per million Btus, and a surcharge of 34.2 cents on petroleum products, to be phased in over three years starting July 1, 1994. House Democrats went along, agreeing to impose a tax of 26.8 cents per million Btus, along with the 34.2-cent petroleum surcharge, both effective July 1, 1994. But something happened on the way to the Senate. Their version of the deficit reduction package contains no broad-based energy tax. It does, however, include a 4.3 cents/gallon fuel tax. Clinton had backed down, and House Democrats were left feeling abandoned and angry. What happened has as much to do with politics-particularly the fourth branch of government, lobbyists-as with a President who wants to try to please everyone. It turns out that almost every lawmaker or lobbyist who sought an exemption from the Btu tax, in areas as diverse as farming or ship and jet fuel used in international commercial transportation, managed to get it without giving up much in return. In the end, the Btu tax was so riddled with exemptions that its effectiveness as a revenue-raiser was in doubt. Meanwhile, it turns out that the Btu tax is not dead. According to Budget Director Leon Panetta, the Administration has not given up on the Btu tax and will fight for it when the reconciliation bill goes to a joint House-Senate conference.

  3. 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.

  4. Taxing the urban unrecorded economy in sub-Saharan Africa

    Microsoft Academic Search

    Gérard CHAMBAS; Catherine ARAUJO BONJEAN

    2003-01-01

    The global public revenue level of numerous African countries is low and the tax burden is highly concentrated on modern sector firms. One of the most current explanations for the low level of public revenue is the under-taxation of the urban unrecorded activities. The aim of this paper is to define an appropriate strategy in order to collect additional public

  5. Germany reconsiders European CO{sub 2}/energy tax

    SciTech Connect

    Wiesmann, G.

    1994-09-28

    The proposal to introduce a European CO{sub 2}/energy tax is still being considered. The ultimate goal of reducing emissions by the year 2000 will not be realized unless current policy includes an integrated package of laws and reforms. Most likely, transport users and domestic consumers - not industry - would be the target of such taxation.

  6. Loan Application USC TAX-DEFERRED ANNUITY PLAN

    E-print Network

    Wang, Hai

    Loan Application 47 USC TAX-DEFERRED ANNUITY PLAN Plan number: 006942 Ed. 07/26/2013 Important here if you are sending in a loan payoff with this application. About You 0 0 6 9 4 2 Marital status: Not Married Married-spousal signature required* The maximum amount currently available for a loan

  7. Redistributing the energy tax burden in the Philippines

    Microsoft Academic Search

    Noel D. Uri; Roy Boyd

    1994-01-01

    This paper uses an aggregate modelling approach to assess the impacts of a redistribution of the taxes and duties that currently exist on crude oil and refined petroleum products on the Philippine economy. The approach used in the analysis consists of a general equilibrium model composed of fourteen producing sectors, fifteen consuming sectors, three household categories classified by income and

  8. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

  9. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ...CFR Parts 53 and 54 [TD 9492] RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and...

  10. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...false Failure to file tax return or to pay tax. 53.6651-1 Section...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION...2) files a return in good faith and such...

  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. Impact of Antarctic Circumpolar Current Development on Late Paleogene Ocean Structure

    NASA Astrophysics Data System (ADS)

    Katz, Miriam E.; Cramer, Benjamin S.; Toggweiler, J. R.; Esmay, Gar; Liu, Chengjie; Miller, Kenneth G.; Rosenthal, Yair; Wade, Bridget S.; Wright, James D.

    2011-05-01

    Global cooling and the development of continental-scale Antarctic glaciation occurred in the late middle Eocene to early Oligocene (~38 to 28 million years ago), accompanied by deep-ocean reorganization attributed to gradual Antarctic Circumpolar Current (ACC) development. Our benthic foraminiferal stable isotope comparisons show that a large ?13C offset developed between mid-depth (~600 meters) and deep (>1000 meters) western North Atlantic waters in the early Oligocene, indicating the development of intermediate-depth ?13C and O2 minima closely linked in the modern ocean to northward incursion of Antarctic Intermediate Water. At the same time, the ocean’s coldest waters became restricted to south of the ACC, probably forming a bottom-ocean layer, as in the modern ocean. We show that the modern four-layer ocean structure (surface, intermediate, deep, and bottom waters) developed during the early Oligocene as a consequence of the ACC.

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

    NASA Astrophysics Data System (ADS)

    Tecimer, H.; Vural, Ö.; Kaya, A.; Alt?ndal, ?.

    2015-03-01

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

  14. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  16. 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.

  17. Circumpolar structure and distribution of the Antarctic Circumpolar Current fronts: 1. Mean circumpolar paths

    NASA Astrophysics Data System (ADS)

    Sokolov, Serguei; Rintoul, Stephen R.

    2009-11-01

    High resolution hydrographic sections and maps of the gradient of sea surface height (SSH) reveal that the Antarctic Circumpolar Current (ACC) consists of multiple jets or frontal filaments. Here we use a 15 year time series of SSH observations to determine the circumpolar structure and distribution of the ACC fronts. The jets are consistently aligned with particular streamlines along the entire circumpolar path, confirming and extending the results of an earlier study restricted to the region south of Australia. The intensity of the fronts (as measured by the cross-front gradient of SSH) varies along the fronts and the individual branches merge and diverge, often in response to interactions with bathymetry. Maps of absolute velocity at 1000 m depth derived from Argo trajectories confirm the existence of multiple current cores throughout the Southern Ocean. High resolution hydrographic sections and profiles of temperature and salinity from Argo floats are used to show that the front locations derived from fitting SSH contours to maps of SSH gradient are consistent with locations inferred from the traditional criteria based on water mass properties, suitably modified to account for multiple frontal branches. Three regions are examined in detail: the Crozet Plateau, the Kerguelen Plateau and the Scotia Sea. These examples show how recognition of the multiple jets of the ACC can help resolve discrepancies between previous studies of ACC fronts.

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

    NASA Astrophysics Data System (ADS)

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

    2014-01-01

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

  19. Tax-benefit incidence of value added tax on food and medicine to fund progressive social expenditure

    Microsoft Academic Search

    Jaime Acosta-Margain

    2011-01-01

    In 2009, the Mexican Congress received a proposal of a generalized 2% increase in the statutory VAT rate, including currently untaxed food and medicine. Whereas opponents emphasized the regressive effect, supporters argued that progressivity of the compensatory expenditures included in the bill more than compensated the bottom income quintiles. In this paper I present a tax-benefit incidence of this proposal

  20. Non-linear effects of soda taxes on consumption and weight outcomes.

    PubMed

    Fletcher, Jason M; Frisvold, David E; Tefft, Nathan

    2015-05-01

    The potential health impacts of imposing large taxes on soda to improve population health have been of interest for over a decade. As estimates of the effects of existing soda taxes with low rates suggest little health improvements, recent proposals suggest that large taxes may be effective in reducing weight because of non-linear consumption responses or threshold effects. This paper tests this hypothesis in two ways. First, we estimate non-linear effects of taxes using the range of current rates. Second, we leverage the sudden, relatively large soda tax increase in two states during the early 1990s combined with new synthetic control methods useful for comparative case studies. Our findings suggest virtually no evidence of non-linear or threshold effects. PMID:24615758

  1. Calculation of impulse current distributions and magnetic fields in lightning protection structures-a computer program and its laboratory validation

    Microsoft Academic Search

    R. Cortina; A. Porrino

    1992-01-01

    A circuit model and an ad hoc computer program were set up to evaluate electromagnetic interference in the vicinity of protective structures struck by lightning. This program permits the evaluation of the impulsive magnetic fields by calculating the impulse current distribution in different parts of such structures. It also allows the evaluation of the electromagnetic interference induced on susceptible victim

  2. 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

  3. Aluminum doped ZnO thin films deposited by direct current sputtering: Structural and optical properties

    NASA Astrophysics Data System (ADS)

    Barhoumi, A.; Leroy, G.; Duponchel, B.; Gest, J.; Yang, L.; Waldhoff, N.; Guermazi, S.

    2015-06-01

    Direct current sputtering was used to growth Al-doped ZnO (AZO) thin films at various substrate temperatures. Structural and optical properties of AZO thin films were investigated by X-ray diffraction (XRD), energy dispersive X-ray (EDX) and Ultraviolet-Visible-Near IR spectroscopy. According to the XRD patterns, all films showed an hexagonal wurtzite structure with a preferred orientation along c-axis. EDX showed that all films are doped with 1% wt of Al. The transmittance and reflectance changed with the substrate temperature Ts. AZO has a high transmittance which is a crucial parameter for optical materials and applications. Thus, it is important to determine optical constants of the films. In this order, optical parameters such as the optical band gap, absorption coefficient, extinction coefficient, refractive index, dispersion parameter, dielectric constants and optical conductivity were studied in order to investigate the effects of Ts on the optical properties of AZO thin films. The dispersion energy, single-oscillator strength and the long wavelength refractive index of the AZO thin films were found to be affected by substrate temperature Ts.

  4. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax...General —(1) Taxable as though no convention. Notwithstanding any other provision of the convention the United States, in...

  5. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax...General —(1) Taxable as though no convention. Notwithstanding any other provision of the convention the United States, in...

  6. Tax-tariff reform with costs of tax administration

    Microsoft Academic Search

    Knud J. Munk

    2008-01-01

    As is broadly recognised, the straightforward application of the Diamond–Mirrlees (1971) production efficiency theorem implies\\u000a that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes\\u000a on the net demand of households rather than on border taxes to finance its resource requirements. However, the theorem does\\u000a not hold

  7. 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.

  8. Impact of the proposed energy tax on nuclear electric generating technologies

    SciTech Connect

    Edmunds, T.A.; Lamont, A.D.; Pasternak, A.D.; Rousseau, W.F.; Walter, C.E.

    1993-05-01

    The President`s new economic initiatives include an energy tax that will affect the costs of power from most electric generating technologies. The tax on nuclear power could be applied in a number of different ways at several different points in the fuel cycle. These different approaches could have different effects on the generation costs and benefits of advanced reactors. The Office of Nuclear Energy has developed models for assessing the costs and benefits of advanced reactor cycles which must be updated to take into account the impacts of the proposed tax. This report has been prepared to assess the spectrum of impacts of the energy tax on nuclear power and can be used in updating the Office`s economic models. This study was conducted in the following steps. First, the most authoritative statement of the proposed tax available at this time was obtained. Then the impacts of the proposed tax on the costs of nuclear and fossil fueled generation were compared. Finally several other possible approaches to taxing nuclear energy were evaluated. The cost impact on several advanced nuclear technologies and a current light water technology were computed. Finally, the rationale for the energy tax as applied to various electric generating methods was examined.

  9. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  10. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  11. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  12. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  13. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  14. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2011-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

  15. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

  16. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2011-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

  17. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 2010-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax...

  18. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 2011-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax...

  19. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2641-1 Applicable rate of tax. The...

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

    NASA Technical Reports Server (NTRS)

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

    2007-01-01

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

  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 would be an excellent drilling target.

  2. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...individual income tax returns using magnetic media. 1.6011-7 Section...individual income tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return...

  3. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns using...

  4. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  5. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  6. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

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

    NASA Astrophysics Data System (ADS)

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

    2013-04-01

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

  8. 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.

  9. 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…

  10. The efficiency loss of tax limits: The political economy of local tax regulation

    Microsoft Academic Search

    Rune J. Sørensen

    Fiscal federalism suggests that local services should be financed by local taxes, and that national tax constraints will cause a loss of allocative efficiency. Political economy claims that tax limits can improve efficiency. An unconstrained local government may induce excessive government spending, and tax limits can rectify this bias by curtailing the \\

  11. Revised 2-06-09 YEAR-END TAX STATEMENTS TAX FILING

    E-print Network

    Dyer, Bill

    Revised 2-06-09 YEAR-END TAX STATEMENTS ­ TAX FILING Form What is Reported Issued By Comments W-2 Wage and Tax Statement Statement of compensation or wages earned for the previous calendar year to Withholding Statement of taxable scholarship/ fellowship funds, employment compensation exempt by tax treaty

  12. Tax Evasion, Tax Policies and the Role Played by Financial Markets.

    E-print Network

    Bandyopadhyay, Antar

    Tax Evasion, Tax Policies and the Role Played by Financial Markets. Shalini Mitra University and heterogeneous firms I show that both tax policies and domestic financial market development (FD) can lead to lower informality. Tax policies are more effective in reducing informality since they directly increase

  13. Subject: Tax Status for Dependent Tuition Waivers Tax Status for Dependent Tuition Waivers

    E-print Network

    Subject: Tax Status for Dependent Tuition Waivers Tax Status for Dependent Tuition Waivers Canada to employee's dependents. Effective for the 2007 and later tax years, if a post-secondary education/tx/bsnss/tpcs/pyrll/bnfts/dctn/ttn-eng.html CRA has advised employers to amend the T4 slips for any employees who were taxed for dependent tuition

  14. Income Tax Information for International Students and It is income tax season again!!

    E-print Network

    Garousi, Vahid

    Income Tax Information for International Students and Staff It is income tax season again!! Everyone who earned income in the year 2010 must file a tax return. If you received a scholarship with these documents. If you do not have a Social Insurance Number you need to apply for an Individual Tax Number (ITN

  15. Tax Policy to Combat Global Warming: On Designing a Carbon Tax

    Microsoft Academic Search

    James M. Poterba

    1991-01-01

    This paper develops several points concerning the design and implementation of a carbon tax. First, if implemented without any offsetting changes in transfer programs, the carbon tax would be regressive. This regressivity could be offset with changes in either the direct tax system or transfers. Second, the production and consumption distortions associated with small carbon taxes, on the order of

  16. 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…

  17. Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection1

    Microsoft Academic Search

    Hamid R. Davoodi; David A. Grigorian

    Despite a record growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection using a large panel data set

  18. Antenna mode currents and radiated emissions of in-door PLC line within wall structure

    Microsoft Academic Search

    Vesna Arnautovski-Toseva; Khalil El Khamlichi Drissi; Kamal Kerroum

    2011-01-01

    It is known that the total currents flowing in a given circuit may be decomposed into differential or transmission mode currents and common or antenna mode currents. The second ones are generally supposed to be the main source of emission problems related within PLC. In this paper the main objective of the authors is to analyze the frequency dependence of

  19. The western Arctic boundary current at 152°W: Structure, variability, and transport

    Microsoft Academic Search

    Anna Nikolopoulos; Robert S. Pickart; Paula S. Fratantoni; Koji Shimada; Daniel J. Torres; E. Peter Jones

    2009-01-01

    From August 2002 to September 2004 a high-resolution mooring array was maintained across the western Arctic boundary current in the Beaufort Sea north of Alaska. The array consisted of profiling instrumentation, providing a timeseries of vertical sections of the current. Here we present the first-year velocity measurements, with emphasis on the Pacific water component of the current. The mean flow

  20. Improved optical transmission and current matching of a triple-junction solar cell utilizing sub-wavelength structures.

    PubMed

    Chiu, M-Y; Chang, C-H; Tsai, M-A; Chang, F-Y; Yu, Peichen

    2010-09-13

    Sub-wavelength antireflective structures are fabricated on a silicon nitride passivation layer of a Ga?.?In?.?P/GaAs/Ge triple-junction solar cell using polystyrene nanosphere lithography followed by anisotropic etching. The fabricated structures enhance optical transmission in the ultraviolet wavelength range, compared to a conventional single-layer antireflective coating (ARC). The transmission improvement contributes to an enhanced photocurrent, which is also verified by the external quantum efficiency characterization of the fabricated solar cells. Under one-sun illumination, the short-circuit current of a cell with sub-wavelength structures is enhanced by 46.1% and 3.4% due to much improved optical transmission and current matching, compared to cells without an ARC and with a conventional SiN(x) ARC, respectively. Further optimizations of the sub-wavelength structures including the periodicity and etching depth are conducted by performing comprehensive calculations based on a rigorous couple-wave analysis method. PMID:21165062

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

    NASA Astrophysics Data System (ADS)

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

    2013-11-01

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

  2. 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

  3. Effective Tax Strategies: It's Not Just Minimization 

    E-print Network

    Neuman, Stevanie Alysse Schneider

    2014-05-20

    This study examines managerial incentives and practices associated with firms’ tax strategy choices, as well as the relative importance of these factors in determining the primary focus of firms’ tax strategies. Understanding the determinants...

  4. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is...

  5. [VOCs tax policy on China's economy development].

    PubMed

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary. PMID:22468510

  6. The role of current velocity in structuring eelgrass ( Zostera marina L.) meadows

    NASA Astrophysics Data System (ADS)

    Fonseca, Mark S.; Zieman, Joseph C.; Thayer, Gordon W.; Fisher, John S.

    1983-10-01

    Measurements of velocity profiles, bathymetry, and surface sediment characteristics across eelgrass ( Zostera marina L.) meadows yielded information on community development processes and functional attributes of this ecosystem. Height/length ratios of the meadows were positively correlated with tidal current velocity. Low, medium, and high current regimes were separated by surface current velocities of approximately 50 and 90 cm s -1. Z. marina can tolerate approximately 120-150 cm/sec current velocities in the areas studied. Per cent silt-clay and organic matter content of the surface sediments are negatively associated with shear velocity, suggesting that meadows in high current areas are sources while meadows in low current areas are sinks of autochthonous detritus. Current velocity maintains seagrass meadows at different equilibrium levels (relative climaxes). We theorize these different equilibrium levels provide unequal habitat utilization potentials for the associated faunal community.

  7. Current topics in bioenergetics: Structure, biogenesis, and assembly of energy transducing enzyme systems. Volume 15

    Microsoft Academic Search

    1987-01-01

    This book contains 11 chapters. The chapter titles are: Structure of NADH-Ubiquinone Reductase (Complex I); Structure of the Succinate-Ubiquinone Oxidoreductase (Complex II); Structure of Mitochondrial Ubiquinol-Cytochrome-c Redutase (Complex III); Structure of Cytochrome-c Oxidase; Evolution of a Regulatory Enzyme: Cytochrome-c Oxidase (Complex IV); The Assembly of FâFâ-ATPase in Escherichia coli; Biogenesis of Mitochondrial Energy Transducing Complexes; Biogenesis of Mammalian Mitochondria; Structure

  8. Sodium Current Reduction Unmasks a Structure-Dependent Substrate for Arrhythmogenesis in the Normal Ventricles

    PubMed Central

    Arevalo, Hermenegild J.; Vigmond, Edward J.; Trayanova, Natalia A.

    2014-01-01

    Background Organ-scale arrhythmogenic consequences of source-sink mismatch caused by impaired excitability remain unknown, hindering the understanding of pathophysiology in disease states like Brugada syndrome and ischemia. Objective We sought to determine whether sodium current (INa) reduction in the structurally normal heart unmasks a regionally heterogeneous substrate for the induction of sustained arrhythmia by premature ventricular contractions (PVCs). Methods We conducted simulations in rabbit ventricular computer models with 930 unique combinations of PVC location (10 sites) and coupling interval (250–400 ms), INa reduction (30 or 40% of normal levels), and post-PVC sinus rhythm (arrested or persistent). Geometric characteristics and source-sink mismatch were quantitatively analyzed by calculating ventricular wall thickness and a newly formulated 3D safety factor (SF), respectively. Results Reducing INa to 30% of its normal level created a substrate for sustained arrhythmia induction by establishing large regions of critical source-sink mismatch (SF<1) for ectopic wavefronts propagating from thin to thick tissue. In the same simulations but with 40% of normal INa, PVCs did not induce reentry because the volume of tissue with SF<1 was >95% smaller. Likewise, when post-PVC sinus activations were persistent instead of arrested, no ectopic excitations initiated sustained reentry because sinus activation breakthroughs engulfed the excitable gap. Conclusion Our new SF formulation can quantify ectopic wavefront propagation robustness in geometrically complex 3D tissue with impaired excitability. This novel methodology was applied to show that INa reduction precipitates source-sink mismatch, creating a potent substrate for sustained arrhythmia induction by PVCs originating near regions of ventricular wall expansion, such as the RV outflow tract. PMID:24489810

  9. Alternative Fat Taxes to Control Obesity

    Microsoft Academic Search

    J. Stephen Clark; O. Ludwig Dittrich

    2010-01-01

    This paper examines three alternative types of fat taxes to determine how effective they may be in reducing obesity. Upon\\u000a the examination of the available evidence as to the effectiveness of fat taxes in reducing obesity authors conclude that all\\u000a types of fat taxes are not sufficiently specific in targeting obesity. In some cases imposition of fat tax may actually

  10. Direct calculation of the ring current distribution and magnetic structure seen by Cluster during geomagnetic storms

    NASA Astrophysics Data System (ADS)

    Shen, C.; Yang, Y. Y.; Rong, Z. J.; Li, X.; Dunlop, M.; Carr, C. M.; Liu, Z. X.; Baker, D. N.; Chen, Z. Q.; Ji, Y.; Zeng, G.

    2014-04-01

    Magnetic disturbances caused by the Earth's ring current, particularly during storm time activity, have a dominant effect on the geomagnetic field. Strong currents and large kinetic and magnetic energies can change considerably local field geometry and depress the ground geomagnetic field. The multispacecraft magnetic measurements of Cluster allow extensive in situ coverage of the ring current. We select 48 storm time Cluster crossing events to investigate the variation of the local current density distribution and magnetic configuration of the ring current. We find direct evidence for the existence of an inner, eastward flowing current in addition to the dominant westward current, in the ring plane. The radius of curvature of the magnetic field lines (MFLs) is found to be increasingly reduced at all local times during increasing storm activity, changing the resulting ring current magnetic geometry considerably, where the MFL configuration and the azimuthal current density distribution are asymmetric with the local time. During similar storm activity the radius of curvature of the local MFLs, Rc, is smallest on the nightside to duskside, medium on the dawnside, and largest on the dayside. This change in geometry may have significant influence on the spatial distribution of the particles with various energies in the plasmasphere, ring current, and radiation belts.

  11. Are Commodity Taxes Regressive? Evidence from Sweden

    Microsoft Academic Search

    Douglas Lundin

    1998-01-01

    The distributional consequences of commodity taxes have become more important as industrialized countries have started to raise more revenue using these taxes. In this paper the distributional consequences of commodity taxes are evaluated using both disposable income and total expenditure as measures of household well-being. Using Swedish household expenditure data from 1988 and 1992, I find that the overall effect

  12. MARGINAL COMMODITY TAX REFORMS: A SURVEY

    Microsoft Academic Search

    Alessandro Santoro

    2007-01-01

    Abstract.?As noted 30 years ago by Martin Feldstein, optimal taxes may be useless for practical purposes and emphasis should instead be placed on the possibility of enhancing welfare by reforming existing tax rates. In this perspective, marginal commodity tax reforms are gaining increasing attention due to political and economic constraints on large reforms of direct (or indirect) taxation. In this

  13. Stop Playing Favorites with the Tax Code 

    E-print Network

    Taylor, Lori L.

    2011-01-01

    ef?iciency. Taxes distort economic decision?making away from that which is taxed. Some of those distortions can be desirable in the sense that they can discourage socially unhealthy behaviors (think cigarette or alcohol taxes), but most are not...

  14. Company Tax Reform in the European Union

    Microsoft Academic Search

    Peter Birch Sørensen

    2004-01-01

    The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment. This paper argues that while the Commission's blueprints for company tax reform may reduce existing problems of transfer pricing, they will also create new distortions as long as existing tax rate

  15. Transboundary Pollution, Trade Liberalization, and Environmental Taxes

    Microsoft Academic Search

    Soham Baksi; A. Ray Chaudhuri

    2008-01-01

    In a bilateral trade framework, we examine the impact of tari¤ reduction on the op- timal pollution tax and social welfare when pollution is transboundary. Strategic considerations lead countries to distort their pollution tax in the non-cooperative equilibrium. Trade liberalization changes the distortion, and consequently the pol- lution tax and welfare, in ways that depend on the extent to which

  16. Taxing corporate income Alan J. Auerbach

    E-print Network

    Sadoulet, Elisabeth

    1 Taxing corporate income Alan J. Auerbach University of California, Berkeley and NBER Michael P of Bristol and IFS March 2008 Paper prepared for The Mirrlees Review, "Reforming the Tax System for the 21st Century" Abstract: Following Meade (1978), we reconsider issues in the design of taxes on corporate income

  17. Oregon Tax Revenue Scope and Timeline

    E-print Network

    Oregon Tax Revenue Scope and Timeline Presented to Scott Dawson Business Advisory Council Prepared to collectively as the "Client") to perform an extensive analysis of how Oregon collects its tax revenues, as well. The challenges laid forth are to ascertain the necessary research to both estimate and compare the tax impact

  18. The implicit taxes from college financial aid

    Microsoft Academic Search

    Andrew W. Dick; Aaron S. Edlin

    1997-01-01

    Families who earn more or who heed the “experts'” advice and save for college typically receive less financial aid. The financial aid system therefore implicitly taxes both income and assets. We use NPSAS aid award data to estimate these implicit taxes, and find that at average-priced colleges the marginal income tax ranges from 2 to 16% and the marginal asset

  19. Health effects and optimal environmental taxes

    Microsoft Academic Search

    Roberton C. Williams III

    2003-01-01

    The literature on environmental taxation in the presence of pre-existing distortionary taxes has shown that interactions with these distortions tend to raise the cost of an environmental tax, and thus that the optimal environmental tax is less than marginal environmental damages. A recent paper by Schwartz and Repetto (2000) challenges this finding, arguing that the health benefits from reduced pollution

  20. Three-dimensional structure of tidal current in the East China Sea and the Yellow Sea

    Microsoft Academic Search

    Xinyu Guo; Tetsuo Yanagi

    1998-01-01

    A three-dimensional tidal current model is developed and applied to the East China Sea (ECS), the Yellow Sea and the Bohai\\u000a Sea. The model well reproduces the major four tides, namely M2, S2, K1 and O1 tides, and their currents. The horizontal distributions of the major four tidal currents are the same as those calculated\\u000a by the horizontal two-dimensional models.

  1. The State Tax Commission and Tax Reform In Kansas

    E-print Network

    Burke, Martin

    1913-06-01

    in cities and incorporrted towns where improvements (3) Laws of the Territory of Zansas, 1860, Ch. XIV. Sec. 2. 6. might also "be taxed, and all mines, minerals and quarries in and under the same. (4) A county assessor was to per- form the duties... of Kansas, 1860, Ch. XIV,Sec. 2. (5) Ch. 28, Sec3. 121-123, Law of 1860. (6) Constitution of Kaneas, Article XI. Finance and Taxation, Section 1. as follows: "The Legislature shall provide for taxing the notes and bills discounted or purchased, moneys...

  2. 26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 2013-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

  3. 26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2009-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

  4. Current Computer Modeling Cannot Explain Why Two Highly Similar Sequences Fold into Different Structures

    E-print Network

    Economou, Tassos

    and stable structures, exhibit different functions, yet differ by only a few amino acids poses a conundrum are synthesized as linear chains of amino acids, but most fold into a well-defined three-dimensional structure Structures Jane R. Allison, Maike Bergeler, Niels Hansen, and Wilfred F. van Gunsteren* Laboratory

  5. Aximuthal Structure Observed and Modeled in Annular Wire-Array Z-Pinches Having a Solid Current-Return Anode

    NASA Astrophysics Data System (ADS)

    Sanford, T. W. L.; Mock, R. C.; Struve, K. W.; Roderick, N. F.

    2001-10-01

    Periodic structure associated with the periodic slots in the anode current-return (typically used for pinch viewing) is both expected and observed in x-ray images of a z-pinch. This paper discusses the azimuthal structure observed and modeled, for the first time, in high-wire number z-pinches where the current return is essentially a solid annular shell with no azimuthal structure. The geometry is that of Fig. 2 in Ref. 1, where a nested array of tungsten wires is imploded with either no target or a low-density foam target on axis. In either configuration, a quasi-periodic azimuthal structure, with mode number 6±2, is observed in x-ray images of the pinch, when viewed from above through a small radiation-exit-hole. Similar mode structures are generated near stagnation in numerical simulations, which assume in the outer array either (1) a fixed initial azimuthal density variation with mode number 6 or (2) simply an initial random density variation. In the full paper, the measured and modeled simulations with the solid current return anode are contrasted with those measured and modeled with the anode slots. [1] T. W. L. Sanford, R. E. Olson, R. C. Mock, et al, Phys.Plasmas 7, 4669 (2000). *Sandia is a multiprogram laboratory operated by the Sandia Corporation, a Lockheed Martin Company, for the U.S. Department of Energy under Contract No. DE-AC04-94AL85000.

  6. Auroral Current and Electrodynamics Structure (ACES) observations of ionospheric feedback in the Alfvén resonator and model responses

    NASA Astrophysics Data System (ADS)

    Cohen, I. J.; Lessard, M. R.; Kaeppler, S. R.; Bounds, S. R.; Kletzing, C. A.; Streltsov, A. V.; Labelle, J. W.; Dombrowski, M. P.; Jones, S. L.; Pfaff, R. F.; Rowland, D. E.; Anderson, B. J.; Korth, H.; Gjerloev, J. W.

    2013-06-01

    The ACES-High rocket, part of the Auroral Current and Electrodynamics Structure (ACES) mission launched from Poker Flat Research Range on 29 January 2009, obtained the first in situ measurements indicative of both of the observational characteristics associated with the ionospheric feedback instability as it flew through an auroral arc and its associated return current region. ACES-High observed Alfvénic wave structures localized in areas of roughly 10 km near the boundaries of the return current region associated with the discrete auroral arc and increased electron density with a temperature characteristic of a cold ionosphere. This density enhancement is believed to be caused by the excavation of plasma from lower altitudes via the ponderomotive force produced by the ionospheric Alfvén resonator, as shown by Streltsov and Lotko (2008). While this density is lower than expected from simulations and other observations by as much as an order of magnitude, the ratio of the enhancement to the background density is in agreement with predictions. The observations made by ACES-High agree with the model results by Streltsov and Lotko (2008) but show the localized wave structures only near the boundaries of the return current region and not throughout it. This can be explained by strong small-scale magnetic field-aligned currents that are generated by the interaction between the large-scale downward current and the ionosphere at these boundaries. Finally, a new model, based on that by Streltsov and Marklund (2006), was run with only one downward current region and produced results very similar to the observations seen by ACES-High.

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

    Microsoft Academic Search

    Jörg Büchner; Nina Elkina

    2006-01-01

    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,

  8. Forces due to waves in the presence of currents on a submerged model structure

    E-print Network

    Shields, David Ray

    1985-01-01

    ), in an analysis of Have project II Data, found current velocities of 1. 13 m/sec, associated with hindcast surface wind velocities of 31. 4 m/sec during hurricane Carla. Murray (32) measured near bottom currents as large as 1. 62 m/sec during hurricane Camille...

  9. In situ Transmission Electron Microscopy Investigation of the Structural Changes in Carbon Nanotubes During Electron Emission at High Currents

    SciTech Connect

    Doytcheva, Maya [Philips Research, The Netherlands; Kaiser, Monja [Philips Research, The Netherlands; De Jonge, Niels [ORNL

    2006-01-01

    The structural changes in carbon nanotubes under electron emission conditions were investigated in situ in a transmission electron microscope (TEM). The measurements were performed on individually mounted free-standing multi-walled carbon nanotubes (CNTs). It was found that the structure of the carbon nanotubes did not change gradually, as is the case with field emission electron sources made of sharp metal tips. Instead, changes occurred only above a current level of a few microamperes, which was different for each nanotube. Above the threshold current, carbon nanotubes underwent either structural damage, such as shortening and splitting of the apex of the nanotube, or closing of their open cap. The results are discussed on the basis of several models for degradation mechanisms.

  10. Current topics in bioenergetics: Structure, biogenesis, and assembly of energy transducing enzyme systems. Volume 15

    SciTech Connect

    Lee, C.P.

    1987-01-01

    This book contains 11 chapters. The chapter titles are: Structure of NADH-Ubiquinone Reductase (Complex I); Structure of the Succinate-Ubiquinone Oxidoreductase (Complex II); Structure of Mitochondrial Ubiquinol-Cytochrome-c Redutase (Complex III); Structure of Cytochrome-c Oxidase; Evolution of a Regulatory Enzyme: Cytochrome-c Oxidase (Complex IV); The Assembly of F/sub 1/F/sub 0/-ATPase in Escherichia coli; Biogenesis of Mitochondrial Energy Transducing Complexes; Biogenesis of Mammalian Mitochondria; Structure and Biogenesis of Chloroplast Coupling Factor (CF/sub 0/CF/sub 1/)-ATPase; Mitochondrial Gene Products; and Overview: Bioenergetics between Chemistry, Genetics, and Physics.

  11. The U.S. Federal Tax Consequences of Athletic Scholarships: Is the Recipient an Employee?—Effect on Gross Income and Dependency Status

    Microsoft Academic Search

    Gregory P. Cermignano; Joseph M. Hargadon

    2000-01-01

    The purpose of this paper is to discuss the current tax treatment of athletic scholarships for U.S. federal income tax purposes from the perspectives of the scholarship-recipient, the college or university, and the parents\\/guardians. The paper also prescribes an approach that could effectively eliminate tax liability to the scholarship recipient and the institution. In general, only the portion of the

  12. Synthesis, structure, and properties of nanocrystalline zinc by pulsed-current electrodeposition

    NASA Astrophysics Data System (ADS)

    Youssef, Khaled Mohamed Saber Abdel-Hamid

    Square-wave cathodic current electrodeposition was used to produce for the first time nanocrystalline zinc electrodeposits from both zinc chloride and zinc sulfate-based electrolytes. The influence of pulse electrodeposition parameters and polyacrylamide and thiourea additions on the grain size, surface morphology, and preferred orientation of zinc deposits was determined. The microstructure and surface morphology of the zinc electrodeposits were studied by SEM, FESEM, and AFM. X-ray diffraction was used to determine the preferred orientation of these deposits. The grain size of zinc deposits decreased gradually with increasing current on-time at constant current off-time and peak current density. An increase in the current off-time at constant current on-time and peak current density resulted in grain growth. A progressive decrease of the grain size was observed with increasing peak current density at constant current on-time and off-time. Nanocrystalline zinc (50 nm) was obtained from the chloride-based electrolyte at on-time of 5 ms, off-time of 9 ms and a peak current density of 1000 mA/cm2. Nanocrystalline zinc with an average grain size of 38 nm was obtained from sulfate-based electrolyte at on-time of 7 ms, off-time of 9 ms and at peak current density of 1200 mA/cm2. The hardness of nanocrystalline zinc increases from 5 to 8 times higher than that of pure polycrystalline zinc (0.29 GPa). Calorimetric investigations using DSC show two exothermic peaks. The first peak (peak temperature of 429 K) was attributed to the release of internal lattice strain. Abnormal grain growth was observed by the AFM and the second peak from the DSC scan, which begins at 576 K with a peak temperature of 608 K. Potentiodynamic and alternating current impedance testing of nanocrystalline zinc deposits show that the corrosion current density of nanocrystalline zinc was about 60% lower than that of electrogalvanized (EG) steel, 90 muA/cm 2 and 229 muA/cm2, respectively. The passive film formed on the nanocrystalline zinc surface seems to be a dominating factor for the corrosion behavior observed.

  13. The impact of voting on tax payments

    PubMed Central

    Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich

    2010-01-01

    This study examines whether participating in governmental decisions influences taxpayers’ cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments. PMID:21654938

  14. Tax aspects of casualty losses 

    E-print Network

    Lehmann, August Herman

    1960-01-01

    is 3 Richard A. Dow v. Commissioner, 16 T. C. 1230. 4 Helvering, Commissioner of Internal Revenue v. Owens, 21 A. F. T. R. 1241. 5 Buttram v. Jones, 38 P. F. T. R. 1080. established by the Commissioner and Tax Court. The other follows 6 decisions... insurance claim was settled. P. more detailed discussion of this problem will be considered in Chapter V. There are four primary sources of federal income tax law. The sources are the statutes, regulations, administrative rulings, and court decisions...

  15. 7.RP Tax and Tip

    NSDL National Science Digital Library

    This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important asects of the task and its potential use. Here are the first few lines of the commentary for this task: After eating at your favorite restaurant, you know that the bill before tax is $52.60 and that the sales tax rate is 8%. You decide to leave a 20% tip ...

  16. JOURNAL OF GEOPHYSICAL RESEARCH, VOL. 92, NO. C2, PAGES 1637-1654, FEBRUARY 15, 1987 Structure of the Coastal Current Field off Northern California During the

    E-print Network

    Kurapov, Alexander

    imagery and the presence of vigorous current structures including squirts (regions of intense seaward flow),eddies squirts were recurrently observed. Over the past 2 decades, moored current meters have been used to study by the upwelling. At greater depth A the alongshore currents reverse and form a poleward under- current flowing

  17. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    26 Internal Revenue 15 2011-04-01 2011-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  18. The production tax credit for wind turbine powerplants is an ineffective incentive

    Microsoft Academic Search

    Edward Kahn

    1996-01-01

    The US Energy Policy Act (EPAct) of 1992 created a production tax credit of 1.5¢\\/kWh available for 10 years to promote certain renewable energy technologies, including wind turbines. This paper argues that the impact of the wind turbine production tax credit will be minimal. The argument depends entirely on the nature of the project finance structure used by the private

  19. 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

  20. Russia vows to end oil export tax

    SciTech Connect

    Not Available

    1992-07-27

    This paper reports that Russia will eliminate its oil export tax by 1994 and until then will allow some exemptions, Russian officials have assured a group of US tax specialists. They stopped short of saying it would be repealed by the end of the year, the Ken Crawford, a member of a Tax Foundation delegation visiting Russia and managing partner of KPMG Peat Marwick's Moscow office. The export tax was one of several tax related Russian economic issues on which the US experts and Russian officials exchanged views early this month. The 15 member delegation was in Moscow on invitation from Russia's Ministry of Finance and State Committee on Taxation to help develop guidelines for laws governing Russia's taxation of foreign investment. The US group was sponsored by the Tax Foundation, Washington, DC, a nonprofit, nonpartisan tax and fiscal policy research and public education group.

  1. Development of High Current Carrying Si\\/SiGe Quantum Cascade Structures

    Microsoft Academic Search

    Alex Borak; Soichiro Tsujino; Hans Sigg; Claudiu Falub; Maxi Scheinert; Laurent Diehl; Detlev Grützmacher; Elizabeth Müller; Ulf Gennser; Y. Campidelli; O. Kermarrec; D. Bensahel; Jerome Faist

    2004-01-01

    The intersubband based quantum cascade structure is a promising approach for the construction of a Silicon based laser, since the indirect Si bandgap is not relevant for intersubband transitions. We have already demonstrated electro-luminescence (EL) from strain compensated Si\\/Si0.2Ge0.8 cascade structures. To gain an insight into the carrier dynamics and optical gain of the structure, we studied the bias dependence

  2. Development of nano-structured cyclic multilayer Zn-Ni alloy coatings using triangular current pulses

    Microsoft Academic Search

    Ramesh S. Bhat; A. Chitharanjan Hegde

    2011-01-01

    Cyclic multilayer alloy (CMA) deposits of Zn-Ni were developed on mild steel from sulphate bath having thiamine hydrochloride\\u000a (THC) and citric acid (CA) as additives. CMA coatings were developed galvanostatically using triangular current pulses, under\\u000a different conditions of cyclic cathode current density (CCCD’s) and number of layers. The corrosion behaviors of the coatings\\u000a were evaluated by potentiodynamic polarization and electrochemical

  3. Zonal structure of the mean flow and eddies in the Azores Current system

    Microsoft Academic Search

    A. C. Barbosa Aguiar; A. J. Peliz; A. Cordeiro Pires; B. Le Cann

    2011-01-01

    The surface circulation and eddy field from the Azores Current system are studied here by analyzing surface drifters records and altimetry maps collected over more than 16 years. Clear differences in mean flow and eddy characteristics allow for a classification of the Azores Current in three zonal sectors: west of 30°W between the Mid-Atlantic Ridge and the Hyères-Atlantis seamount system,

  4. 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.

  5. 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.

  6. Problems of the statics and dynamics of modern engineering structures - Current status and prospects

    Microsoft Academic Search

    I. F. Obraztsov

    1982-01-01

    Problems related to the statics and dynamics of complex thin-walled structures, such as those used in aircraft, space vehicles, power generation systems, and pipelines, are reviewed. The discussion covers computer-aided analysis of the static and dynamic strength of modern aircraft structures, nonlinear vibrations of cylindrical shells with imperfections, vibrations of flexible shells with liquid flows, and the dynamics and strength

  7. Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

    PubMed Central

    Azagba, Sunday; Sharaf, Mesbah

    2011-01-01

    Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

  8. 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

  9. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25.164, 25.164a, 25.173, and 25.175. The brewer shall pay the tax by remittance at the time the tax...

  10. Federal Tax Reform: A Family Perspective. [Report and Executive Summary.

    ERIC Educational Resources Information Center

    McIntyre, Michael J.; Steuerle, C. Eugene

    Based on the assumption that fair tax systems should consider differences in ability to pay resulting from income sharing within families, this publication analyzes the effects of three strategies for federal tax reform on families raising children: the Armey/Shelby flat tax, the Nunn/Domenici USA Tax System, and the Gephardt 10-Percent Tax. Part…

  11. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...against the estate tax for State death taxes, gift tax, and tax on...limitation on the credit for State death taxes contained in section 2102...citizen of the United States dying on or after November 14, 1966...ending with the date of his death, except in the case of the...

  12. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...against the estate tax for State death taxes, gift tax, and tax on...limitation on the credit for State death taxes contained in section 2102...citizen of the United States dying on or after November 14, 1966...ending with the date of his death, except in the case of the...

  13. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...against the estate tax for State death taxes, gift tax, and tax on...limitation on the credit for State death taxes contained in section 2102...citizen of the United States dying on or after November 14, 1966...ending with the date of his death, except in the case of the...

  14. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Tax on wine. 19.26 Section 19.26 Alcohol... Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard,...

  15. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25.164, 25.164a, 25.173, and 25.175. The brewer shall pay the tax by remittance at the time the tax...

  16. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on Form 5000.24, as provided in §§ 25.164, 25.164a, 25.173 and 25.175. The brewer shall pay the tax by remittance at the time the tax...

  17. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25.164, 25.164a, 25.173, and 25.175. The brewer shall pay the tax by remittance at the time the tax...

  18. Briefing Paper Do the public really oppose Inheritance Taxes?

    E-print Network

    Birmingham, University of

    Briefing Paper Do the public really oppose Inheritance Taxes? Common wisdom decrees that inheritance taxes (IHT) are very unpopular among the public. These are taxes that are placed on transfers of wealth (alongside other taxes such as gift taxes). Public hostility seems puzzling because IHT usually

  19. A Tale of Three Taxes.

    ERIC Educational Resources Information Center

    Cibes, Margaret

    1993-01-01

    Proposes that state legislatures are a laboratory for mathematics. Discusses the mathematics involved in the three income tax proposals submitted to the Connecticut General Assembly in 1991 and the effects that each plan would have on families. The proposals included a flat rate plan, a graduated rate plan, and a compromise proposal. (MDH)

  20. The Earned Income Tax Credit

    Microsoft Academic Search

    V. Joseph Hotz; John Karl Scholz

    2001-01-01

    Since its inception in 1975, the Earned Income Tax Credit (EITC) has grown into the largest, Federally-funded means-tested cash assistance program in the United States. In this chapter, we review the political history of the EITC, its rules and goals and provide a broad set of program statistics on its growth and coverage. We summarize conceptual underpinnings of much of

  1. The state of state taxes

    SciTech Connect

    Semes, M.J. [PricewaterhouseCoopers, Philadelphia, PA (United States). Energy Industry Group] [PricewaterhouseCoopers, Philadelphia, PA (United States). Energy Industry Group

    1998-08-01

    Deregulation of the electric utility industry is putting into conflict states` desires to maintain their revenue streams and utilities` needs to reduce costs. Three of the most important taxation battlefronts will be the issues of nexus, the disparate tax treatment of regulated utilities, and the competition among states to lure new businesses.

  2. Saturn's Current Sheet Structure as a Function of Solar Wind Dynamic Pressure and Season (Axial Tilt)

    NASA Astrophysics Data System (ADS)

    Hansen, Kenneth; Zieger, Bertalan; Jia, Xianzhe; Gombosi, Tamas

    2010-05-01

    We present a model of Saturn's current sheet which have been developed using the results of our global, 3D MHD simulations of the magnetosphere. Our global MHD model self consistently treats the entire magnetosphere and includes magnetospheric plasma sources from a major disk-like source from Enceladus and the rings and a secondary toroidal plasma source from Titan. The model produces solutions which are not constrained to be symmetric therefore the results are quite useful in trying to extend previous models that have been generated using Cassini data. Because we can carefully control the inputs to our MHD model, we do not have to worry about separating variations due to local time, varying upstream conditions, spacecraft motion or changes in the mass loading rate that often make interpreting the data complicated. To generate our model of the current sheet, we begin by performing a series of steady states runs of the global model. To date we have more than 15 runs using different upstream dynamic pressures, axial tilts (corresponding to different Saturn seasons), upstream magnetic field orientation and internal mass loading rates. From each of these simulations we extract the current sheet surface (Br = 0) every hour during a minimum of 100 hours. We find that the current sheet shows the "bowl-like" behavior expect at most local times. However, at dusk, the current sheet is often quite warped. Initial fits to axisymmetric current sheet models [Arridge (JGR, 2008)] result in a fit to the hinging distance as a function of solar wind dynamic pressure that has a minimum of ~15 Rs at very high dynamic pressure and can be as large as ~35 Rs for very low dynamic pressures. The value we find for average solar wind dynamic pressures (0.012 nPa) of ~22-23 Rs is comparable to, but lower than the Arridge result of 29 Rs. We have experimented with various non-axisymmetric models and will present results from these as well.

  3. Observations of currents and density structure across a buoyant plume front

    USGS Publications Warehouse

    Gelfenbaum, G.; Stumpf, R.P.

    1993-01-01

    Observations of the Mobile Bay, Alabama, plume during a flood event in April 1991 reveal significant differences in the current field on either side of a front associated with the buoyant plume. During a strong southeasterly wind, turbid, low salinity water from Mobile Bay was pushed through an opening in the west side of the ebb-tidal delta and moved parallel to the coast. A stable front developed between the low salinity water of the buoyant plume (11???) and the high salinity coastal water (>23???) that was being forced landward by the prevailing winds. Despite the shallow water depth of 6 m, measurements of currents, temperature, and salinity show large shears and density gradients in both the vertical and the horizontal directions. At a station outside of the buoyant plume, currents at 0.5 m and 1.5 m below the surface were in the same direction as the wind. Inside the plume, however, currents at 0.5 m below the surface were parallel to the coast, 45??, off the direction of the wind and the magnitude was 45% larger than the magnitude of the surface currents outside the plume. Beneath the level of the plume, the currents were identical to the wind-driven currents in the ambient water south of the front. Our observations suggest that the wind-driven surface currents of the ambient water converged with the buoyant plume at the front and were subducted beneath the plume. The motion of the ambient coastal surface water was in the direction of the local wind stress, however, the motion of the plume had no northerly component of motion. The plume also did not show any flow toward the front, suggesting a balance between the northerly component of wind stress and the southerly component of buoyant spreading. In addition, the motion of the plume did not appear to affect the motion of the underlying ambient water, suggesting a lack of mixing between the two waters. ?? 1993 Estuarine Research Federation.

  4. Relation between persistent current and band structure of finite-width mesoscopic rings

    SciTech Connect

    Wendler, L.; Fomin, V.M. (Fachbereich Physik, Martin-Luther-Universitaet Halle, Friedemann-Bach-Platz 6, D-06108 Halle (Germany)); Krokhin, A.A. (Instituto de Fisica, Universidad Autonoma de Puebla, Apartado Postal J-48, Puebla, Puebla 72570 (Mexico))

    1994-08-15

    The energy bands of a finite-width mesoscopic multichannel ring are calculated using the transfer-matrix method. Two approaches are developed, the diagonal approximation and the multichannel model. We apply these results to the calculation of the persistent current in mesoscopic rings enclosing the magnetic flux [Phi] in the ballistic regime. It is shown that the interchannel coupling in a finite-width mesoscopic ring produces a halving of the fundamental period [ital h]/[ital e] of the persistent current [ital I][sub [ital A

  5. Effect of electrode interface structure on the characteristics of a thin-film limiting current type oxygen sensor

    Microsoft Academic Search

    Takayuki Suzuki; Masato Kondo; Kaoru Ogino; Yoshiaki Ishiguro; Hideaki Takahashi

    2005-01-01

    A thin-film limiting current type oxygen sensor with graded-composition layer electrodes has been developed. Sensor resistance was governed by the electrode interface resistance. However, it was not clear whether anode or cathode effects were dominant. In this study, three kinds of electrodes with different interface structures (laminated, mixed, and graded-composition layers) were applied to anode and cathode, and their influences

  6. Lowering the Switching Current of Resistance Random Access Memory Using a Hetero Junction Structure Consisting of Transition Metal Oxides

    Microsoft Academic Search

    Kentaro Kinoshita; Tetsuro Tamura; Masaki Aoki; Yoshihiro Sugiyama; Hitoshi Tanaka

    2006-01-01

    Both lowering the ``reset'' current of resistance random access memory (ReRAM) and raising the resistance in the low resistance state are crucial for practical use of ReRAM. These requirements have been satisfied by using a hetero junction structure consisting of transition metal oxides, NiOy\\/TiOx\\/Pt, combining direct contact with the NiOy using a W-probe. It is considered that this configuration brought

  7. Constant current charge-to-breakdown: Still a valid tool to study the reliability of MOS structures?

    Microsoft Academic Search

    T. Nigam; R. Degraeve; G. Groeseneken; M. M. Heyns; H. E. Maes

    1998-01-01

    It is shown that the conventional interpretation of constant current Q\\/sub BD\\/ to evaluate the influence of process variations on the reliability of MOS structures can lead to erroneous conclusions. For a fixed thickness, the comparison of Q\\/sub BD\\/-distributions of all processes that affect the breakdown statistics becomes even meaningless. For ultra-thin oxides, the impact of different processing conditions requires

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  9. Electric field induced structuring in clay-oil suspensions: new insights from WAXS, SEM, leak current, dielectric permittivity, and rheometry

    NASA Astrophysics Data System (ADS)

    Rozynek, Z.; Knudsen, K. D.; Fossum, J. O.; Méheust, Y.; Wang, B.; Zhou, M.

    2010-08-01

    The electric field induced structuring in clay-oil suspensions has been studied by means of wide angle x-ray scattering (WAXS), rheometry, scanning electron microscopy (SEM), as well as leak current density and dielectric constant measurements. The clay particles' orientation distribution was inferred from the azimuthal changes of the clay diffraction peak intensity. The angular width of that distribution was quantified through an orientational order parameter. Chain and column formation processes were distinguished by comparison of the time evolution of the diffraction peak amplitude with that of the current density. Leak current density was measured for different electric field strengths E and clay particle concentrations ?. The following scaling relation was found: J \\propto \\Phi^{ 0.74} E^{2.12} . In addition, the dependence of the yield stress on the electric field and on the particle concentration was measured and shown to scale as: \\tau_{\\mathrm {y}} \\propto \\Phi^{ 0.87} E^{1.66} .

  10. CURRENT COURSE STRUCTURE FOR B.TECH.-M.TECH. (DUAL DEGREE) ELECTRICAL ENGINEERING

    E-print Network

    Jagannatham, Aditya K.

    of free electron model, Spectrophotometric estimation, Synthesis of antioxidants used as food preservatives, Preparation of polymer films, Preparation of azo-dyes and dyeing, Resolution of commercial Ibuprofen. CHM 201 CHEMISTRY Physical Principles: Experimental methods of structure determination, Systems

  11. The Volunteer Income Tax Assistance (VITA) program provides free tax help to people with income under $58,000.

    E-print Network

    Lawrence, Rick L.

    Free Tax Help The Volunteer Income Tax Assistance (VITA) program provides free tax help to people with income under $58,000. Volunteers assist people with basic federal and state income tax returns. Free should bring their 2011 W-2 forms, other tax documents, social security cards, and copies of their 2010

  12. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Evasion of or failure to pay tax; failure to file a tax...Beer Failure to Pay Tax § 25.177 Evasion of or failure to pay tax...provide penalties for evasion or failure to pay tax on beer or for...

  13. Probabilistic methods for assessing current and future performance of concrete structures in nuclear power plants

    Microsoft Academic Search

    M. Ciampoli; B. R. Ellingwood

    2002-01-01

    Concrete safety-related structures and components in nuclear plants may be exposed to aggressive service and environmental\\u000a effects that may cause their strength and stiffness to deteriorate over an extended period of service. A performance assessment\\u000a of an existing structure subject to deterioration requires a consideration of likely degradation mechanisms, a framework for\\u000a managing the inevitable uncertainties in operating or environmental

  14. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2011.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2011. For 403(b Retirement Agreement (SRA), your current SRA (403b) deduction will expire as of December 31, 2010. If you do not wish to continue your current SRA (403b) you do not need to contact us. If you do wish

  15. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2014.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2014. For 403(b to update your Supplemental Retirement Agreement (SRA), your current SRA (403b) deduction will expire) plans. If you do not wish to continue your current SRA (403b) you do not need to contact us. If you do

  16. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2013.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2013. For 403(b Retirement Agreement (SRA), your current SRA (403b) deduction will expire as of December 31, 2012 to continue your current SRA (403b) you do not need to contact us. If you do wish to continue your SRA (403b

  17. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2012.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2012. For 403(b Retirement Agreement (SRA), your current SRA (403b) deduction will expire as of December 31, 2011 to continue your current SRA (403b) you do not need to contact us. If you do wish to continue your SRA (403b

  18. Glider control: a close look into the current glider controller structure and future developments

    Microsoft Academic Search

    Ralf Bachmayer; Joshua G. Graver; Naomi Ehrich Leonard

    2003-01-01

    Simplicity of operation, extreme endurance and stealth are some of the principal advantages of autonomous underwater gliders. These advantages come at the expense of a minimalist approach in the sense of actuation and permissible power consumption. Also by nature the gliders are highly dependent on their operational environment, notably currents and density gradients. A control system that is able to

  19. 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.

  20. Synthesis, structure, and properties of nanocrystalline zinc by pulsed-current electrodeposition

    Microsoft Academic Search

    Khaled Mohamed Saber Abdel-Hamid Youssef

    2003-01-01

    Square-wave cathodic current electrodeposition was used to produce for the first time nanocrystalline zinc electrodeposits from both zinc chloride and zinc sulfate-based electrolytes. The influence of pulse electrodeposition parameters and polyacrylamide and thiourea additions on the grain size, surface morphology, and preferred orientation of zinc deposits was determined. The microstructure and surface morphology of the zinc electrodeposits were studied by

  1. A statistical study of the global structure of the ring current

    Microsoft Academic Search

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

    2004-01-01

    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

  2. Modulation of dendritic cell maturation and function by the Tax protein of human T cell leukemia virus type 1

    PubMed Central

    Jain, Pooja; Ahuja, Jaya; Khan, Zafar K.; Shimizu, Saori; Meucci, Olimpia; Jennings, Stephen R.; Wigdahl, Brian

    2009-01-01

    Human T cell leukemia virus type 1-associated myelopathy/tropical spastic paraparesis (HAM/TSP) is characterized by the generation of an intense CTL cell response directed against the viral transactivator protein Tax. In addition, patients diagnosed with HAM/TSP exhibit rapid activation and maturation of dendritic cells (DC), likely contributing to the robust, Tax-specific CTL response. In this study, extracellular Tax has been shown to induce maturation and functional alterations in human monocyte-derived DC, critical observations being confirmed in freshly isolated myeloid DC. Tax was shown to promote the production of proinflammatory cytokines and chemokines involved in the DC activation process in a dose- and time-dependent manner. Furthermore, Tax induced the expression of DC activation (CD40, CD80, and CD86) and maturation (CD83) markers and enhanced the T cell proliferation capability of DC. Heat inactivation of Tax resulted in abrogation of these effects, indicating a requirement for the native structure of Tax, which was found to bind efficiently to the DC membrane and was internalized within a few hours, suggesting that extracellular Tax may possess an intracellular mechanism of action subsequent to entry. Finally, inhibitors of cellular signaling pathways, NF-?B, protein kinase, tyrosine kinase, and phospholipase C, were shown to inhibit Tax-mediated DC activation. This is the first study reporting the immunomodulatory effects of extracellular Tax in the DC compartment. These results suggest that DC, once exposed to Tax by uptake from the extracellular environment, can undergo activation, providing constant antigen presentation and costimulation to T cells, leading to the intense T cell proliferation and inflammatory responses underlying HAM/TSP. PMID:17442856

  3. Taxation without representation: the illegal IRS rule to expand tax credits under the PPACA.

    PubMed

    Adler, Jonathan H; Cannon, Michael F

    2013-01-01

    The Patient Protection and Affordable Care Act (PPACA) provides tax credits and subsidies for the purchase of qualifying health insurance plans on state-run insurance exchanges. Contrary to expectations, many states are refusing or otherwise failing to create such exchanges. An Internal Revenue Service (IRS) rule purports to extend these tax credits and subsidies to the purchase of health insurance in federal exchanges created in states without exchanges of their own. This rule lacks statutory authority. The text, structure, and history of the Act show that tax credits and subsidies are not available in federally run exchanges. The IRS rule is contrary to congressional intent and cannot be justified on other legal grounds. Because tax credit eligibility can trigger penalties on employers and individuals, affected parties are likely to have standing to challenge the IRS rule in court. PMID:23808100

  4. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-24

    ...and the Indoor Tanning Services Excise Tax; Correction AGENCY: Internal Revenue...and the indoor tanning services excise tax. DATES: This correction is effective...Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift...

  5. The rental and occupancy performance of historic office buildings rehabilitated for tax credit as compared against their modern counterparts

    E-print Network

    Kroeger, Melissa E., 1973-

    2004-01-01

    Prior to the mid-1970's enactment of federal tax incentives designed to dove-tail the interests of developers and preservationists, the plight of historic structures seemed bleak. Recognizing that preservation had become ...

  6. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp,...

  7. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp,...

  8. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp,...

  9. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp,...

  10. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp,...

  11. 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.

  12. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed...

  13. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed...

  14. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed...

  15. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed...

  16. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed...

  17. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...Spain, the contract will be exempt from the following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs...Property Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal...

  18. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...Spain, the contract will be exempt from the following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs...Property Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal...

  19. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...Spain, the contract will be exempt from the following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs...Property Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal...

  20. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...Spain, the contract will be exempt from the following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs...Property Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal...

  1. 26 CFR 48.4061(b)-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061(b)-1 Imposition of tax. (a) In general. Section 4061(b) imposes...

  2. 26 CFR 48.4061(b)-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061(b)-1 Imposition of tax. (a) In general. Section 4061(b) imposes...

  3. 26 CFR 48.4061(b)-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061(b)-1 Imposition of tax. (a) In general. Section 4061(b) imposes...

  4. 26 CFR 48.4061(b)-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061(b)-1 Imposition of tax. (a) In general. Section 4061(b) imposes...

  5. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 false Tax Exemptions (Italy). 252.229-7003 Section 252...Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70...the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The...

  6. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 false Tax Exemptions (Italy). 252.229-7003 Section 252...Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70...the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The...

  7. 75 FR 9359 - Drawback of Internal Revenue Excise Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 28 and 44 [Docket...1513-AB77 Drawback of Internal Revenue Excise Taxes AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION:...

  8. 76 FR 709 - Electronic Funds Transfer of Depository Taxes; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-06

    ...Electronic Funds Transfer of Depository Taxes; Correction AGENCY: Internal Revenue...providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer...List of Subjects 26 CFR Part 40 Excise taxes, Reporting and recordkeeping...

  9. 77 FR 8753 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ...RIN 1545-BK37 Furnishing Identifying Number of Tax Return Preparer AGENCY: Internal Revenue Service...regulations that provide guidance on the eligibility of tax return preparers to obtain a preparer tax identification number (PTIN). These...

  10. 29 CFR 779.264 - Excise taxes separately stated.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...2010-07-01 false Excise taxes separately stated. 779...AS APPLIED TO RETAILERS OF GOODS OR SERVICES Employment to Which the...Enterprise Coverage Excise Taxes § 779.264 Excise taxes separately stated....

  11. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...BUREAU, DEPARTMENT OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on...

  12. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...BUREAU, DEPARTMENT OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on...

  13. 22 CFR 201.69 - Cooperating country taxes and fees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Cooperating country taxes and fees. 201.69...Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES... Cooperating country taxes and fees. USAID will not finance any taxes or fees imposed under the laws in effect in the...

  14. Simulating tax evasion using agent based modelling And evolutionary search

    E-print Network

    Badar, Osama

    2014-01-01

    We present a design and model for Simulating Co-Evolution of Tax and Evasion (SCOTE). The system performs agent based modeling of the tax ecosystem and searches for tax evasion strategies using a variant of a Genetic ...

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

    E-print Network

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

    2013-04-03

    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 (ICP) 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 $10^5$ 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.

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

    SciTech Connect

    Mitic, S.; Morfill, G. E. [Max-Planck-Institut fuer extraterrestrische Physik, D-85741 Garching (Germany); Klumov, B. A. [Joint Institute for High Temperatures, Moscow 125412 (Russian Federation); Khrapak, S. A. [Max-Planck-Institut fuer extraterrestrische Physik, D-85741 Garching (Germany); Joint Institute for High Temperatures, Moscow 125412 (Russian Federation)

    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.

  17. Ellipsoidal Band Structure Effects on Maximum Ballistic Current in Silicon Nanowires

    NASA Astrophysics Data System (ADS)

    Mori, Nobuya; Minari, Hideki; Uno, Shigeyasu; Hattori, Junichi

    2011-04-01

    We have calculated the maximum ballistic current density in circular-shaped silicon nanowires (SiNWs) to investigate the validity and limitation of an isotropic in-plane effective-mass approximation, which is often used for analyzing circular-shaped SiNW transistors. We compare the exact elliptic model with three types of isotropic approximations, based on arithmetic, harmonic, or geometric means. The ground subband level is found to be well approximated in the harmonic mean model. For the maximum current density, all the models give the exact value in the quantum limit at smaller radius. The geometric mean model approaches the exact elliptic model for larger radius. In an intermediate region, the harmonic mean model gives the smallest error compared to the other isotropic models.

  18. 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).

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

    SciTech Connect

    Ngaruiya, J.M.; Kappertz, O.; Mohamed, S.H.; Wuttig, M. [I. Physikalisches Institut der RWTH Aachen, D-52056 Aachen, Germany and Jomo Kenyatta University of Agriculture and Technology, Box 62000 Nairobi (Kenya); I. Physikalisches Institut der RWTH Aachen, D-52056 Aachen (Germany)

    2004-08-02

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

  20. Current-assisted thermally activated flux liberation in ultrathin nanopatterned NbN superconducting meander structures

    Microsoft Academic Search

    H. Bartolf; A. Engel; A. Schilling; K. Il'in; M. Siegel; H.-W. Hübers; A. Semenov

    2010-01-01

    We present results from an extensive study of fluctuation phenomena in superconducting nanowires made from sputtered NbN. Nanoscale wires were fabricated in form of a meander and operated at a constant temperature T≈0.4Tc(0) . The superconducting state is driven close to the electronic phase transition by a high bias current near the critical one. Fluctuations of sufficient strength temporarily drive

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

    NASA Astrophysics Data System (ADS)

    Haines, John W.; Sallenger, Asbury H.

    1994-07-01

    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 A? 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.

  2. The Structure of Current Layers and Degree of Field-line Braiding in Coronal Loops

    NASA Astrophysics Data System (ADS)

    Pontin, D. I.; Hornig, G.

    2015-05-01

    One proposed resolution to the long-standing problem of solar coronal heating involves the buildup of magnetic energy in the corona due to turbulent motions at the photosphere that braid the coronal field, and the subsequent release of this energy via magnetic reconnection. In this paper the ideal relaxation of braided magnetic fields modeling solar coronal loops is followed. A sequence of loops with increasing braid complexity is considered, with the aim of understanding how this complexity influences the development of small scales in the magnetic field, and thus the energy available for heating. It is demonstrated that the ideally accessible force-free equilibrium for these braided fields contains current layers of finite thickness. It is further shown that for any such braided field, if a force-free equilibrium exists then it should contain current layers whose thickness is determined by length scales in the field-line mapping. The thickness and intensity of the current layers follow scaling laws, and this allows us to extrapolate beyond the numerically accessible parameter regime and to place an upper bound on the braid complexity possible at coronal plasma parameters. At this threshold level the braided loop contains 1026–{{10}28} ergs of available free magnetic energy, more than sufficient for a large nanoflare.

  3. 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 A? 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.

  4. Changes in tax laws could affect universities

    NASA Astrophysics Data System (ADS)

    A major item on the agenda of the U.S. Congress during July is the passage of legislation implementing the budget agreement worked out between the President and Congress.There are two components to be considered: changes in program spending and taxes. Attention is now focused on the massive tax bill, the first of this size to be considered since 1981. Congress is considering several important changes that would alter the conduct of education, and related matters, at universities. The House and Senate have passed different versions of the bill (H.R. 2014), which now must be reconciled by a conference committee. Although many issues in the tax bill may be resolved by July 18, issues needing more attention may not be settled until the end of July, and all indications point to the House—Senate conference being long and difficult, with major battles over tobacco taxes, family tax credits, capital gains, and corporate taxes, among other issues.

  5. Revised energy tax called less harsh

    SciTech Connect

    Begley, R.

    1993-06-23

    Following the Senate`s refusal to consider a Btu tax, manufacturing interests are greeting the revised transportation fuels tax proposal with notably less rancor than they did its more sweeping predecessor. Far from the fierce opposition expressed to the broadbased Btu tax, industry groups are staking out a position of {open_quotes}no position{close_quotes} on the fuels tax. The Chemical Manufacturers Association (CMA; Washington) sent a letter to all 100 senators calling the proposed fuels tax-still being negotiated at CW`s press time-the least harmful of the energy tax ideas that have been discussed but stopping short of an endorsement, says CMA`s Bob Hill, assistant director/taxation.

  6. When do fat taxes increase consumer welfare?

    PubMed

    Lusk, Jayson L; Schroeter, Christiane

    2012-11-01

    Previous analyses of fat taxes have generally worked within an empirical framework in which it is difficult to determine whether consumers benefit from the policy. This note outlines on simple means to determine whether consumers benefit from a fat tax by comparing the ratio of expenditures on the taxed good to the weight effect of the tax against the individual's willingness to pay for a one-pound weight reduction. Our empirical calculations suggest that an individual would have to be willing to pay about $1500 to reduce weight by one pound for a tax on sugary beverages to be welfare enhancing. The results suggest either that a soda tax is very unlikely to increase individual consumer welfare or that the policy must be justified on some other grounds that abandon standard rationality assumptions. PMID:21887810

  7. THE STATUS OF STRUCTURAL GENOMICS DEFINED THROUGH THE ANALYSIS OF CURRENT TARGETS AND

    E-print Network

    Krebs, Werner G.

    on to the human genome project. This is interpreted to mean a large-scale project, with scientific, engineering of the human genome project were relatively well defined ­ sequence the 3 billion nucleotides comprising the human #12;genome and define all open reading frames ­ the goals advanced for structural genomics

  8. arXiv:nucl-th/001006118Oct2000 INTERACTIONS, CURRENTS, AND THE STRUCTURE OF

    E-print Network

    Thomas Jefferson National Accelerator Facility

    understanding of the structure of nuclei with A 8, including energy spectra, electromagnetic form factors form factors, -decays, radiative and weak capture reactions at low energies, inclusive response meson exchanges as, for example, in the Bonn potential 1 , or via suitable operators and strength

  9. Current developments and applications using multi-beam laser interference lithography for nanoscale structuring of materials

    NASA Astrophysics Data System (ADS)

    Su, S. Z.; Rodríguez, Ainhara; Olaizola, Santiago M.; Peng, C. S.; Tan, C.; Verevkin, Yury K.; Berthoud, Thierry; Tisserand, Stéphane

    2007-05-01

    Multi-beam laser interference lithography (MB-LIL) is a rapid and cost-effective maskless optical lithography technique to parallelly pattern periodic or quasi- periodic micro/nano-structured material over large areas more than square centimetres. An interference pattern between two or more coherent laser beams is set up and recorded in a recording material of substrate. This interference pattern consists of a periodic series of geometries representing intensity minima and maxima. The patterns that can be formed depend on the number and configuration of laser beams. This review introduces the development and application of MB-LIL system for fabrication of micro/nano-structured material. At first, it surveys various types of MB-LIL methods by classifying different beam configurations. Then the paper shows some application results for fabrication 2D/3D micro/nano structure arrays by means of interference patterns with multi-exposed or directly ablation technique. The patterend micro/nano-structure arrays include crossed diffraction grating array in photoresist, 3D pattern in polymetric photonic crystals, and magnetic nanoarrays in thin film. Finally, an innovative four-beam LIL system is introduced, which is being developed within the EC-granted project DELILA.

  10. Analyses on the Geometrical Structure of Magnetic Field in the Current Sheet Based on Cluster Measurements

    E-print Network

    Li, Xinlin

    , the geometrical structure including the curvature radius, directions of curvature and normal of the osculating. The results are: (1) Inside of the tail neutral sheet (NS), the curvature of magnetic field lines points towards Earth, the normal of the osculating plane points duskward, and the characteristic half width (or

  11. Current oscillations in avalanche particle detectors with p-n-i-p-n-structure

    Microsoft Academic Search

    Konstantin A. Lukin; Hilda A. Cerdeira; A. A. Colavita

    1996-01-01

    We describe the model of an avalanche high energy particle detector consisting of two p-n-junctions, connected through an intrinsic semiconductor with a reverse biased voltage applied. We show that this detector is able to generate the oscillatory response on the single particle passage through the structure. The possibility of oscillations leading to chaotic behavior is pointed out

  12. Tax-deferred savings plans and interest deductibility

    Microsoft Academic Search

    John B. Burbidge

    2004-01-01

    Programs that defer taxes on savings (e.g., RRSPs or 401(k)s) are supposed to move income tax systems closer to the more efficient consumption tax. Whether or not RRSPs move income tax systems away from or closer to a consumption tax depends on whether or not interest on debts incurred to make RRSP contributions is deductible for income tax purposes. If

  13. Tax‐deferred savings plans and interest deductibility

    Microsoft Academic Search

    John B. Burbidge

    2004-01-01

    Abstract.?Programs that defer taxes on savings (e.g., RRSPs or 401(k)s) are supposed to move income tax systems closer to the more efficient consumption tax. Whether or not RRSPs move income tax systems away from or closer to a consumption tax depends on whether or not interest on debts incurred to make RRSP contributions is deductible for income tax purposes. If

  14. What's Virginia's Tax Preference? Joint Legislative Audit and Review Commission Tax Assessment Study

    E-print Network

    Lewis, Robert Michael

    as a review of the literature available. By utilizing these resources, we can34 form a better understandingWhat's Virginia's Tax Preference? Joint Legislative Audit and Review Commission Tax Assessment9 persists, the state will have to continue reviewing present tax codes in order to ameliorate its10

  15. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 301.6651-1 Section 301.6651-1 Internal...ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts, and Assessable Penalties...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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 AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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 AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

  18. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

  19. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

  20. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

  1. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

  2. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

  3. Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education

    ERIC Educational Resources Information Center

    Daberkow, Kevin S.; Lin, Wei

    2012-01-01

    Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…

  4. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

  5. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

  6. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

  7. Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

    ERIC Educational Resources Information Center

    Fisman, Raymond; Wei, Shang-Jin

    2004-01-01

    Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong Kong. Our…

  8. Harmonized sales tax a taxing issue for MDs in Atlantic Canada.

    PubMed

    Robb, N

    1997-11-15

    Physicians in 3 atlantic provinces say the linking of provincial sales taxes with the GST exacerbates the inequity physicians face because it yet again adds to their overhead costs. Physicians in Nova Scotia have already won an annual rebate to compensate them for the heavier tax burden. Doctors in the Maritimes warn that heavier taxes make recruiting there even more difficult. PMID:9371073

  9. Tax consequences of separating corporate businesses 

    E-print Network

    Zuber, Gordon Dewey

    1958-01-01

    as one. He took the position that the principal purpose of organi- zation was evasion or avoidance of taxes. The Tax Court, in accepting the business purposes, held that each com- pany was a business enterprise, separate and distinct from...Lips ARY g ~ggpgF ep &Ex' TAX CONSEQUENCES OP SEPARATING CORPORATE BUSINESSES A Thesis Gordon D. Zuber Submitted to the Graduate School of the Agricultural and lNechanical College of Texas in partial fulfillment of the requirements...

  10. Tax consequences of separating corporate businesses

    E-print Network

    Zuber, Gordon Dewey

    1958-01-01

    as one. He took the position that the principal purpose of organi- zation was evasion or avoidance of taxes. The Tax Court, in accepting the business purposes, held that each com- pany was a business enterprise, separate and distinct from...Lips ARY g ~ggpgF ep &Ex' TAX CONSEQUENCES OP SEPARATING CORPORATE BUSINESSES A Thesis Gordon D. Zuber Submitted to the Graduate School of the Agricultural and lNechanical College of Texas in partial fulfillment of the requirements...

  11. Zonal structure of the mean flow and eddies in the Azores Current system

    NASA Astrophysics Data System (ADS)

    Barbosa Aguiar, A. C.; Peliz, A. J.; Cordeiro Pires, A.; Le Cann, B.

    2011-02-01

    The surface circulation and eddy field from the Azores Current system are studied here by analyzing surface drifters records and altimetry maps collected over more than 16 years. Clear differences in mean flow and eddy characteristics allow for a classification of the Azores Current in three zonal sectors: west of 30°W between the Mid-Atlantic Ridge and the Hyères-Atlantis seamount system, between 30°W and the longitude of Madeira, and east of Madeira. A detailed and quantitative characterization of each sector is given. The transition between the western and central parts is controlled by the Hyères-Atlantis ridge. In the transition to the eastern sector there is a change in the dynamics and the flow is forced by the cyclonic recirculation driven by the Mediterranean outflow. There is no clear expression of a continuous surface northern counterflow, but three distinct westward flows are seen: one along the southeastern border of the Azores plateau, another one southwest of Madeira, and a third one along 31°N west of the Hyères seamount. No clear tilt in the axis of the Azores Current is found in the calculated mean surface flow from surface drifters. Observations from both drifters and altimetry data show that anticyclonic features dominate in the northern region, whereas cyclonic ones dominate in the southern region. Overall, cyclones are more numerous, constituting 60% of large eddies. The eddy features detected in the west tend to be larger than those in the east, both in size and sea level anomaly. There is indication of different mean propagation speeds east and west of 25°W-30°W, with the mean speeds consistently increasing by 25%-45% in the west. Estimates for the rate of formation of strong eddies range from 1.4 to 2.4 year-1 for cyclones, and 1.2 to 1.7 year-1 for anticyclones.

  12. EY/Passport: Our Library of Tax Publications

    NSDL National Science Digital Library

    World Tax is Ernst & Young's site for international business, tax and accounting. To help executives keep up to date with the latest tax developments around the world, the site features Tax News International, a "quarterly digest of tax information in more than 50 countries." The site features the 1997 Worldwide Corporate Tax Guide and the 1997 Worldwide Executive Tax Guide, which provides a summary of the corporate and personal tax systems in more than 130 countries. An executive's guide to immigration is available. Visitors to the site can consult a series of country profiles tailored to help executives do business in specific countries.

  13. Investigations of nonlocal transport and current noise in mesoscopic normal metal-superconductor hybrid structures

    NASA Astrophysics Data System (ADS)

    Stehno, Martin P.

    Spin-based solid-state quantum computing requires the creation of spatially separated, spin-entangled quantum states. The correlated electronic states in a conventional superconductor can serve as an abundant source of entangled spin-singlet electrons provided Cooper pairs can be split without losing wavefunction coherence. In Cooper pair-splitter devices the electrodes (or quantum dots) are coupled to a superconductor with a separation of less than or equal to the superconducting coherence length. At such distances coherent nonlocal subgap transport takes place. It involves Cooper pair splitting among other theoretically predicted transport processes. In this dissertation we investigate signatures of coherence in nonlocal transport. We focus on current correlation measurements in normal metal-superconductor-normal metal (NSN) devices with transparent interfaces for which higher-order processes such as correlated Andreev reflections at both interfaces are predicted to contribute. We verify the distance dependence of nonlocal transport in a superconducting wire to which several normal metal electrodes are attached and obtain a good agreement between the decay length of the nonlocal voltage signal and the theoretical value for the coherence length in the superconductor. To reveal the coherent nature of nonlocal transport we perform a series of experiments involving shot noise and nonlocal current correlation measurements in mesoscopic NSN devices. We extend the model of incoherent shot noise in diffusive normal metal-superconductor (NS) contacts and identify the magnitude of the local self-consistent gap in our devices. We find that the onset of nonequilibrium transport in the superconductor coincides with a steep increase in the nonlocal resistance. We determine the barrier strength at the NS interface by comparing the dynamic resistance to numerical calculations of the contact resistance based on the Keldysh-Usadel equations. The main finding of our work are symmetric, `W-shaped' nonlocal subgap current correlations obtained by sweeping the bias voltage at one contact for fixed current bias at the other contact. This surprising behavior was predicted for NSN devices with similar values of interface transparencies and is caused by higher-order processes. The observation of higher-order processes proves the coherent nature of nonlocal subgap transport.

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

    NASA Astrophysics Data System (ADS)

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

    2015-04-01

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

  15. IRS Tax Return Transcript Request Process Tax filers can request a transcript, free of charge, of their 2012 tax return from the IRS in one of three ways.

    E-print Network

    Rosen, Jay

    1 IRS Tax Return Transcript Request Process Tax filers can request a transcript, free of charge, of their 2012 tax return from the IRS in one of three ways. Online Request Available on the IRS Web site at www.irs.gov In the Online Services section of the homepage click "Order a Tax Return" Click "Order a Transcript" Enter

  16. TAX RELIEF FOR DONATIONS Section 848A of the Taxes Consolidation Act, 1997 provides for a scheme of tax relief for

    E-print Network

    Humphrys, Mark

    TAX RELIEF FOR DONATIONS Section 848A of the Taxes Consolidation Act, 1997 provides for a scheme of tax relief for certain "eligible charities" and other "approved bodies" in respect of donations is 250. Donations made by instalments (e.g. Standing Order) will also qualify. For the purposes of tax

  17. 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.

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

    PubMed Central

    2012-01-01

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

  19. Introduction to structural solutions by electrical analogies using an alternating current network calculator

    E-print Network

    Blumberg, Randolph

    1950-01-01

    . the author, TABLE OF CONTENTS CHAPTER PAGE INTRODUCTION II BASIC ANALOGIES III INDETElUAINATE TRUSS SOLUTIOl'! IV TRUSS DEIGN BY VARYING CIRCUIT RESISTANCES 3I V SUi?ARY AND CONCLUSIONS BIBLIOGRAPHY CHAPTER I INTRODUCTION Structural engineers... means of obtaining an indication of the electrical condi- tions that prevail in any circuit or at any point in the network. Circuits of calibrated resistance, inductance, and capacitance repre- sent the constant power system elements and a convenient...

  20. Structural and optical properties of thin zirconium oxide films prepared by reactive direct current magnetron sputtering

    Microsoft Academic Search

    S. Venkataraj; Oliver Kappertz; Hansjörg Weis; Robert Drese; R. Jayavel; Matthias Wuttig

    2002-01-01

    Thin films of zirconium oxide have been deposited onto glass and Si(100) substrates at room temperature by reactive dc magnetron sputtering of a metallic Zr target in an argon-oxygen atmosphere. The films were characterized by Rutherford backscattering spectroscopy, x-ray diffraction, x-ray reflectometry, atomic force microscopy, and optical spectroscopy to investigate the variation of stoichiometry, structure, density, and optical properties upon