Science.gov

Sample records for current tax structure

  1. End-use taxes: Current EIA practices

    SciTech Connect

    Not Available

    1994-08-17

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

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

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

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Gladieux, Lawrence E.

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

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

    ERIC Educational Resources Information Center

    Picus, Larry

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 14 CFR 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

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

    PubMed Central

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

    2013-01-01

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

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

    PubMed Central

    Shang, Ce; Chaloupka, Frank J.; Fong, Geoffrey T; Thompson, Mary; O’Connor, Richard J

    2015-01-01

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

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

    ERIC Educational Resources Information Center

    Netzer, Dick; Berne, Robert

    1995-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. Current structural biology of the heparin interactome.

    PubMed

    Pomin, Vitor H; Mulloy, Barbara

    2015-10-01

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

  5. Structure of the Magnetotail Current Sheet

    NASA Technical Reports Server (NTRS)

    Larson, Douglas J.; Kaufmann, Richard L.

    1996-01-01

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

  6. Structure of the Magnetotail Current Sheet

    NASA Technical Reports Server (NTRS)

    Larson, Douglas J.; Kaufmann, Richard L.

    1996-01-01

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

  7. Structural biological materials: Overview of current research

    NASA Astrophysics Data System (ADS)

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

    2008-06-01

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

  8. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, O.A.

    1988-07-13

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

  9. Current instability and burnout of HEMT structures

    NASA Astrophysics Data System (ADS)

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

    1996-06-01

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

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

    PubMed

    Singh, Simone Rauscher

    2013-01-01

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

  11. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, Oscar A.

    1990-01-01

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

  12. Ocean currents help explain population genetic structure

    PubMed Central

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

    2010-01-01

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

  13. Pure spin current in lateral structures

    NASA Astrophysics Data System (ADS)

    Chen, Shuhan

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

  14. Current structure of the south Indian Ocean

    NASA Astrophysics Data System (ADS)

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

    1996-03-01

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

  15. Current perspectives on RNA secondary structure probing.

    PubMed

    Kenyon, Julia; Prestwood, Liam; Lever, Andrew

    2014-08-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2012-12-01

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

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

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

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

  20. Current structural vibration problems associated with noise

    NASA Technical Reports Server (NTRS)

    Mixson, J. S.

    1974-01-01

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

  1. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

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

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

    PubMed

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

    2014-02-01

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

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

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

  4. Arkansas' Disappearing Tax Base.

    ERIC Educational Resources Information Center

    Schoppmeyer, Martin; Venters, Tommy

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

  5. Three-dimensional structure of dilute pyroclastic density currents

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2013-12-01

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

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

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.

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

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

    ERIC Educational Resources Information Center

    Lawson, David M.; Brossart, Daniel F.

    2004-01-01

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

  8. Broadband choke suppresses spurious currents in antenna structure

    NASA Technical Reports Server (NTRS)

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

    1968-01-01

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

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

    ERIC Educational Resources Information Center

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

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

  10. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

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

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

    PubMed Central

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

    2013-01-01

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

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

    NASA Technical Reports Server (NTRS)

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

    2011-01-01

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

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

    NASA Technical Reports Server (NTRS)

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

    2012-01-01

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

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

    SciTech Connect

    Okuda, H.

    1991-12-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-07-01

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

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

    NASA Technical Reports Server (NTRS)

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

    1978-01-01

    Current density profiles in several types of interplanetary magnetic holes have been calculated using high-resolution Imp 6 magnetic field data (12.5 vector measurements/s), assuming that the currents flow in planar sheets and that the magnetic field varies only in the direction normal to the sheet. The planarity was verified in four holes which were observed by two suitably spaced spacecraft. Four types of simple magnetic holes are discussed, in which B varies nearly monotonically on each side of the hole. In two of the holes, B varies in intensity but not in direction as a result of currents normal to B. In the other two holes, B changes in both magnitude and direction as a result of currents both normal and parallel to B. The observed structures are found to be qualitatively consistent with the models of Burlaga and Lemaire (1978). Examples of complex irregular magnetic holes are also presented, and they are shown to contain multiple current sheets in which currents flow parallel to one another at various angles with respect to B. There is no model of such magnetic holes at present.

  17. Electric fields and current sheet structure in magnetospheric plasmas

    NASA Astrophysics Data System (ADS)

    Cully, C. M.

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

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

    SciTech Connect

    Matveev, Yu. V.

    2007-03-15

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

  19. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  20. The Property Tax in the 21st Century.

    ERIC Educational Resources Information Center

    Hovey, Hal

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

  1. Probing Water Structures in Nanopores Using Tunneling Currents

    NASA Astrophysics Data System (ADS)

    Boynton, P.; Di Ventra, M.

    2013-11-01

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

  2. Magnetic field and electric current structure in the chromosphere

    NASA Technical Reports Server (NTRS)

    Dravins, D.

    1974-01-01

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

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

    NASA Technical Reports Server (NTRS)

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

    1985-01-01

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

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

    SciTech Connect

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

    1995-11-20

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-05-01

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

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

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

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

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

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

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

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

    PubMed

    Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

    2015-09-15

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

  9. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    NASA Astrophysics Data System (ADS)

    Sutherland, David A.; Pickart, Robert S.

    2008-07-01

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

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

    ERIC Educational Resources Information Center

    Kelly, Marci

    1991-01-01

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

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

    NASA Technical Reports Server (NTRS)

    Behannon, K. W.

    1983-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Severov, Dimitri

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

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

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

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

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

    SciTech Connect

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

    2014-06-10

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-06-01

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

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

    NASA Technical Reports Server (NTRS)

    DiCarlo, James

    2008-01-01

    In comparison to current state-of-the-art metallic alloys, ceramic matrix composites (CMC) offer a variety of performance advantages, such as higher temperature capability (greater than the approx.2100 F capability for best metallic alloys), lower density (approx.30-50% metal density), and lower thermal expansion. In comparison to other competing high-temperature materials, CMC are also capable of providing significantly better static and dynamic toughness than un-reinforced monolithic ceramics and significantly better environmental resistance than carbon-fiber reinforced composites. Because of these advantages, NASA, the Air Force, and other U.S. government agencies and industries are currently seeking to implement these advanced materials into hot-section components of gas turbine engines for both propulsion and power generation. For applications such as these, CMC are expected to result in many important performance benefits, such as reduced component cooling air requirements, simpler component design, reduced weight, improved fuel efficiency, reduced emissions, higher blade frequencies, reduced blade clearances, and higher thrust. Although much progress has been made recently in the development of CMC constituent materials and fabrication processes, major challenges still remain for implementation of these advanced composite materials into viable engine components. The objective of this presentation is to briefly review some of those challenges that are generally related to the need to develop physics-based computational approaches to allow CMC fabricators and designers to model (1) CMC processes for fiber architecture formation and matrix infiltration, (2) CMC properties of high technical interest such as multidirectional creep, thermal conductivity, matrix cracking stress, damage accumulation, and degradation effects in aggressive environments, and (3) CMC component life times when all of these effects are interacting in a complex stress and service

  18. Structure and variability of the Western Maine Coastal Current

    USGS Publications Warehouse

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

    2005-01-01

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

  19. Structure and variability of the Western Maine Coastal Current

    NASA Astrophysics Data System (ADS)

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

    2005-09-01

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

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

    NASA Technical Reports Server (NTRS)

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

    1988-01-01

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

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

    PubMed

    Shenoy, Sandhya R; Jayaram, B

    2010-11-01

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

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

    NASA Astrophysics Data System (ADS)

    Pajewski, Lara; Ponti, Cristina

    2013-04-01

    The Cylindrical-Wave Approach (CWA) rigorously solves, in the spectral domain, the electromagnetic forward scattering by a finite set of buried two-dimensional perfectly-conducting or dielectric objects [1]-[2]. In this technique, the field scattered by underground objects is represented in terms of a superposition of cylindrical waves. Use is made of the plane-wave spectrum [1] to take into account the interaction of such waves with the planar interface between air and soil, and between different layers eventually present in the ground [3]. Obstacles of general shape can be simulated through the CWA with good results, by using a suitable set of small circular-section cylinders [4]. Recently, we improved the CWA by facing the fundamental problem of losses in the ground [5]: this is of significant importance in remote-sensing applications, since real soils often have complex permittivity and conductivity, and sometimes also a complex permeability. While in previous works concerning the CWA a monochromatic or pulsed plane-wave incident field was considered, in the present work a different source of scattering is present: a cylindrical wave radiated by a line source. Such a source is more suitable to model the practical illumination field used in GPR surveys. The electric field radiated by the line current is expressed by means of a first-kind Hankel function of 0-th order. The theoretical solution to the scattering problem is developed for both dielectric and perfectly-conducting cylinders buried in a dielectric half-space. The approach is implemented in a Fortran code; an accurate numerical evaluation of the involved spectral integrals is performed, the highly-oscillating behavior of the homogeneous waves is correctly followed and evanescent contributions are taken into account. The electromagnetic field scattered in both air and ground can be obtained, in near- and far-field regions, for arbitrary radii and permittivity of the buried cylinders, as well as for

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

    PubMed

    Riley, James B; Pristave, Robert

    2005-07-01

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

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

    ERIC Educational Resources Information Center

    Donohue, Nicholas C.

    2007-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Chopra, Inderjit

    1996-05-01

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

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

    SciTech Connect

    Kondev, Filip G.; Tuli, Jagdish K.

    2006-03-13

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

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

    NASA Technical Reports Server (NTRS)

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

    2009-01-01

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

  8. Regularizing the divergent structure of light-front currents

    SciTech Connect

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

    2001-04-01

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

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

    PubMed

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

    2011-06-01

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

  10. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

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

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

    SciTech Connect

    Curtright, T. ); Zachos, C. )

    1994-05-15

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

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

    SciTech Connect

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

    1993-12-31

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-06-01

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

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

    SciTech Connect

    Myrhaug, D.; Slaattelid, O.H.

    1995-12-31

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

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

    NASA Technical Reports Server (NTRS)

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

    1976-01-01

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

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

    PubMed

    Örücü, E; Tugcu, G; Saçan, M T

    2014-01-01

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

  17. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

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

    SciTech Connect

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

    2014-10-21

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

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

    PubMed

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

    2011-06-01

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

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

    PubMed

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

    2015-03-21

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

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

    NASA Astrophysics Data System (ADS)

    Chalupova, Dagmar; Janský, Bohumír

    2016-04-01

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

  2. 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.

  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. 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

  5. Household after-tax income: 1985.

    PubMed

    Nelson, C T

    1987-06-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2012-06-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-03-01

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

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

    SciTech Connect

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

    2013-11-25

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

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

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Foster, John M.; Fowles, Jacob

    2016-01-01

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

  12. 26 CFR 157.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 157.7701-1 Section 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure...

  13. 26 CFR 157.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 157.7701-1 Section 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure...

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

    NASA Astrophysics Data System (ADS)

    Lee, Sang-Ho; Choi, Byoung-Ju

    2015-06-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2010-10-01

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

  17. Tax barriers to solar central receiver generation technology

    SciTech Connect

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

    1994-12-31

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

  18. State Taxes in 1967.

    ERIC Educational Resources Information Center

    Bodley, Joanne H.

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

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

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

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

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

    NASA Technical Reports Server (NTRS)

    Aleem, F.; Saleem, M.

    1985-01-01

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

  1. Cost segregation of assets offers tax benefits.

    PubMed

    Grant, D A

    2001-04-01

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

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

    PubMed Central

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

    2016-01-01

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

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

    PubMed

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

    2016-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Jacobsen, Knut; Moen, Joran; Pedersen, Arne

    2010-05-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2001-07-01

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

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

    PubMed Central

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

    2013-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Nazarkov, Ilya

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-05-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-09-01

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

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

    PubMed Central

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

    2016-01-01

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

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

    PubMed

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

    2016-01-01

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

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

    SciTech Connect

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

    1993-11-09

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-03-01

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

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

    PubMed Central

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

    2015-01-01

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

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

    PubMed

    2012-03-30

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

  16. 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

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

    PubMed

    Nelson, C T

    1986-07-01

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

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

    PubMed

    Gazzadi, Gian Carlo; Frabboni, Stefano

    2015-01-01

    Suspended nanowires (SNWs) have been deposited from Co-carbonyl precursor (Co2(CO)8) by focused electron beam induced deposition (FEBID). The SNWs dimensions are about 30-50 nm in diameter and 600-850 nm in length. The as-deposited material has a nanogranular structure of mixed face-centered cubic (FCC) and hexagonal close-packed (HCP) Co phases, and a composition of 80 atom % Co, 15 atom % O and 5 atom % C, as revealed by transmission electron microscopy (TEM) analysis and by energy-dispersive X-ray (EDX) spectroscopy, respectively. Current (I)-voltage (V) measurements with current densities up to 10(7) A/cm(2) determine different structural transitions in the SNWs, depending on the I-V history. A single measurement with a sudden current burst leads to a polycrystalline FCC Co structure extended over the whole wire. Repeated measurements at increasing currents produce wires with a split structure: one half is polycrystalline FCC Co and the other half is graphitized C. The breakdown current density is found at 2.1 × 10(7) A/cm(2). The role played by resistive heating and electromigration in these transitions is discussed. PMID:26199833

  19. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  20. 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

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

    NASA Astrophysics Data System (ADS)

    Ferreira, Verónica; Graça, Manuel A. S.

    2006-02-01

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

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

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2014-12-01

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

  3. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

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

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

    SciTech Connect

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

    2009-03-30

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

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

    DOEpatents

    Gay, Eddie C.; Martino, Fredric J.

    1976-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2003-12-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2004-12-01

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

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

    NASA Astrophysics Data System (ADS)

    Craig, Peter D.

    1989-11-01

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

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

    NASA Technical Reports Server (NTRS)

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

    2011-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    1991-09-01

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

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

    PubMed

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

    2014-11-21

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    SciTech Connect

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

    2011-02-15

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

  15. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    NASA Astrophysics Data System (ADS)

    Kruglikov, Ilja L.

    2015-12-01

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

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

    NASA Technical Reports Server (NTRS)

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

    2013-01-01

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

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

    SciTech Connect

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

    2014-11-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-03-01

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

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

    SciTech Connect

    Mosivand, Saba; Kazeminezhad, Iraj

    2015-10-15

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

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

    SciTech Connect

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

    2014-10-23

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

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

    DOE PAGESBeta

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

    2014-10-23

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

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

    NASA Technical Reports Server (NTRS)

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

    2014-01-01

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

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

    SciTech Connect

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

    2010-11-09

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

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

    NASA Technical Reports Server (NTRS)

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

    1985-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2005-09-01

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

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

    PubMed

    Huang, Ping-jie; Wu, Zhao-tong

    2004-01-01

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

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

    SciTech Connect

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

    2004-02-26

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-11-01

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

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

    SciTech Connect

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

    2015-07-07

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

  11. 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

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

    PubMed

    Maeda, Miki H

    2015-01-01

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

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

    SciTech Connect

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

    2014-11-14

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

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

    NASA Astrophysics Data System (ADS)

    Wang, Chunbai; Mitra, Ambar K.

    2016-01-01

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

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

    SciTech Connect

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

    1986-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Mishra, Sanjib R.

    1991-04-01

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

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

    NASA Astrophysics Data System (ADS)

    Arnold, L. E.; Li, G.

    2012-12-01

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

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

    SciTech Connect

    Bandy, D.

    1983-06-01

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

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

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

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

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

    SciTech Connect

    Lantz, E.; Doris, E.

    2009-10-01

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

  1. 78 FR 56842 - Arbitrage Restrictions on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

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

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

    ERIC Educational Resources Information Center

    West, E. G.

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

  3. 6 Universities Give Congress New Plan for Taxing Campus Businesses.

    ERIC Educational Resources Information Center

    Jaschik, Scott

    1988-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-03-01

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

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

    PubMed Central

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

    2012-01-01

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

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

    PubMed Central

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

    2011-01-01

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

  7. The ethics of sin taxes.

    PubMed

    Green, Rebecca

    2011-01-01

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

  8. 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

  9. Tax subsidies for private health insurance.

    PubMed

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

    2003-05-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-03-01

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

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

    ERIC Educational Resources Information Center

    Busch, Carolyn; Kucharz, Karen; Odden, Allan

    1999-01-01

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

  12. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-11-01

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

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

    PubMed

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

    2016-04-28

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

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

    NASA Astrophysics Data System (ADS)

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

    2010-11-01

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

  3. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2011-12-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2011-12-01

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

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

    PubMed Central

    Murakami, Shingo; Okada, Yoshio

    2015-01-01

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

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

    PubMed

    Nelson, C T

    1985-06-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-10-01

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

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

    PubMed Central

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

    2014-01-01

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

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

    PubMed

    Sukumar, Nagamani; Das, Sourav

    2011-12-01

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

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

    SciTech Connect

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

    2011-10-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2001-10-01

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

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

    NASA Astrophysics Data System (ADS)

    Lavrova, Olga; Krayushkin, Evgeny; Kalashnikova, Nina

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-02-01

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

  15. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

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

  16. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

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

  17. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

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

  18. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

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

  19. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  20. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-02-01

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

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

    NASA Technical Reports Server (NTRS)

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

    2011-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Yan, Bo; Li, Yuguo; Liu, Ying

    2016-07-01

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

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

    PubMed Central

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

    2011-01-01

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

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

    NASA Technical Reports Server (NTRS)

    Wincheski, Buzz; Simpson, John

    2005-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-07-01

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

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

    PubMed Central

    Sharma, Rahul

    2013-01-01

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

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

    PubMed

    2016-08-01

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

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

    ERIC Educational Resources Information Center

    Schnee, Edward J.; And Others

    1983-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Azevedo, Antonio

    2012-02-01

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

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

    NASA Technical Reports Server (NTRS)

    Schuster, Lawrence S.; Lokos, William A.

    1988-01-01

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

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

    SciTech Connect

    Buechner, Joerg; Elkina, Nina

    2006-08-15

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

  13. 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.

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

    NASA Astrophysics Data System (ADS)

    Hanneman, Will; Reeves, K.

    2013-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-02-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-02-01

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

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

    NASA Astrophysics Data System (ADS)

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

    1997-10-01

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

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

    PubMed

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

    2015-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2000-05-01

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

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

    NASA Astrophysics Data System (ADS)

    Sharma, Shashi Prakash; Biswas, Arkoprovo

    2013-08-01

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

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

    PubMed Central

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

    2015-01-01

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

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

    SciTech Connect

    Batory, S.S.

    1981-01-01

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

  3. Effect of tax laws on mineral exploration in Canada

    USGS Publications Warehouse

    DeYoung, J.H., Jr.

    1977-01-01

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

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

    PubMed

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

    1988-09-01

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

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

    PubMed Central

    Guillery, R.W

    2004-01-01

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

  6. 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

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

    PubMed

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

    2014-01-01

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

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

    PubMed Central

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

    2015-01-01

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

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

    PubMed

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

    2015-01-01

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

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

    PubMed Central

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

    2013-01-01

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