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 32.4110 - 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...

  3. 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...

  4. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... later periods as a result of the normalized method of accounting for tax differentials authorized by... 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...

  5. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... later periods as a result of the normalized method of accounting for tax differentials authorized by... 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... later periods as a result of the normalized method of accounting for tax differentials authorized by... 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... later periods as a result of the normalized method of accounting for tax differentials authorized by... 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...

  8. 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…

  9. 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…

  10. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

  11. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

  12. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

  15. Tuition Tax Credits: Current Status and Policy Issues.

    ERIC Educational Resources Information Center

    Hansen, Kenneth H.

    Although providing tuition tax credits to parents of children in private schools could provide several social benefits, several difficulties stand in the way of adopting such a policy. The major difficulty is that tuition tax credits stand a good chance of being declared unconstitutional on First Amendment grounds. Tuition tax credit proposals…

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... current extraordinary items which have been deferred to later periods resulting from comprehensive interperiod tax allocation. (e) As the extraordinary item which generated the deferred income tax becomes... amount being credited and debited to Account 7600, Extraordinary Items. (g) The classification...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... current extraordinary items which have been deferred to later periods resulting from comprehensive interperiod tax allocation. (e) As the extraordinary item which generated the deferred income tax becomes... amount being credited and debited to Account 7600, Extraordinary Items. (g) The classification...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... current extraordinary items which have been deferred to later periods resulting from comprehensive interperiod tax allocation. (e) As the extraordinary item which generated the deferred income tax becomes... amount being credited and debited to Account 7600, Extraordinary Items. (g) The classification...

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

    SciTech Connect

    Haines, T.K.

    1995-01-01

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

  20. 47 CFR 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating...

    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-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506 Section 36.506... operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340....

  1. 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

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

    ERIC Educational Resources Information Center

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

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

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

    SciTech Connect

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

    2008-09-15

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

  4. 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…

  5. Federal tax considerations in structuring oil and gas investments for institutional investors

    SciTech Connect

    Gelinas, A.J.A.

    1983-03-01

    An analysis of the federal income tax considerations involved in structuring oil and gas investments for institutional investors finds that acquisitions of working interests are best suited for taxable institutions since they can use the special deductions provided by the Internal Revenue Code for intangible drilling and developments costs and depletion. If the institution is not to participate in the management of the drilling program and desires to limit its exposure to liability, the most suitable investment vehicle is a limited partnership. Investments in royalties or net profits interests are suitable for both taxable and tax-exempt institutions.

  6. 26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 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.

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

    PubMed

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

    2010-12-01

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

  9. 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.

  10. 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.

  11. 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.

  12. 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

  13. Current perspectives on RNA secondary structure probing

    PubMed Central

    Kenyon, Julia; Prestwood, Liam; Lever, Andrew

    2014-01-01

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

  14. 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…

  15. Current structural vibration problems associated with noise

    NASA Technical Reports Server (NTRS)

    Mixson, J. S.

    1974-01-01

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

  16. 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

  17. The behavior of electric currents in graphite/epoxy structures

    NASA Astrophysics Data System (ADS)

    Olson, E. Carl; Rupke, Edward J.; Plumer, J. Anderson; Dargi, Michael M.

    The electrical properties of graphite epoxy airframes are investigated based on testing of two generic structures: a wing section and a fuselage section. Induced transients of far greater time durations than previously expected are found. Relationships between structural voltages and currents are explored to identify relationships between structural resistance, wiring inductance and resistance, and magnetic field effects.

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

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-09-01

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

  20. 26 CFR 157.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. Three-dimensional structure of dilute pyroclastic density currents

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2013-12-01

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

  3. 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…

  4. 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…

  5. Cathodic protection current testing for large plant structures

    SciTech Connect

    Maynard, R.J.

    1996-07-01

    Design of cathodic protection (CP) for underground facilities in large plants is a problem. A method is described for performing data interpretation of field cathodic current requirement tests on large plant structures. It is possible to perform meaningful tests with small temporary current sources and arrive at a design where final requirements are many times larger. Examples of its use at a power plant and an air separation plant are given.

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net. (b... at the time they become recognized as reductions in current taxable income and current taxes...

  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. Structural Learning Theory: Current Status and New Perspectives.

    ERIC Educational Resources Information Center

    Scandura, Joseph M.

    This paper discusses the current status of and new perspectives on the Structural Learning Theory (SLT). Special consideration is given to how SLT has been influenced by recent research in software engineering, and the range of possibilities it opens for instructional research and practice in the 21st century. Starting with fundamental precepts of…

  9. Size Structure of Current-year Shoots in Mature Crowns

    PubMed Central

    SUZUKI, MAKI

    2003-01-01

    Characteristics of current-year shoot populations were examined for three mature trees of each of three deciduous broad-leaved species. For first-order branches (branches emerging from the vertical trunk) of the trees examined, lengths or diameters of all current-year shoots were measured. Total leaf mass and total current-year stem mass of first-order branches were estimated using an allometric relationship between leaf or stem mass and length or diameter of current-year stems. For each tree, the number of current-year shoots on a first-order branch was proportional to the basal stem cross-sectional area of the branch. On the other hand, first-order branches had shoot populations with size structures similar to each other. As a result, the leaf mass of a first-order branch was proportional to the basal stem cross-sectional area of the branch, being compatible with the pipe-model relationship. All current-year shoot populations had positively skewed size structures. Because small shoots have a larger ratio of leaf mass to stem mass than large shoots, first-order branches had an extremely large ratio of leaf mass to current-year stem mass. This biased mass allocation will reduce costs for current stem production, respiration and future radial growth, and is beneficial to mature trees with a huge accumulation of non- photosynthetic organs. The allometric relationships between leaf mass and basal stem diameter and that between leaf mass and current-year stem mass of first-order branches were each similar across the trees examined. Characteristics of shoot populations tended to offset inter-species diversity of shoot allometry so that branch allometry shows inter-species convergence. PMID:12853280

  10. 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

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

    NASA Astrophysics Data System (ADS)

    Pifko, Allan B.; Eidinoff, Harvey

    1992-05-01

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

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

    NASA Technical Reports Server (NTRS)

    Pifko, Allan B.; Eidinoff, Harvey

    1992-01-01

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

  14. 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.

  15. 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.

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

    NASA Astrophysics Data System (ADS)

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

    1980-04-01

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

  17. Nonquasineutral current equilibria as elementary structures of plasma dynamics

    SciTech Connect

    Gordeev, A. V.

    2010-01-15

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

  18. 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

  19. 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.

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

    NASA Technical Reports Server (NTRS)

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

    1995-01-01

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

  1. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 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...

  3. Multifrequency Eddy Current Evaluation of Heat Exchangers Structures

    NASA Astrophysics Data System (ADS)

    Chady, T.; Kowalczyk, J.

    2009-03-01

    In this paper a method of flaw detection in heat exchangers is presented. The aim of this work was to evaluate the eddy current testing algorithm which will be effective in case of complex structures evaluation. The final target is to propose the modified version of the transducer for tube heat exchangers. For tubes with irregular construction of exchanging surface, different configurations of transducer excitation was used to reduce influence of radiator elements.

  4. A current access, self-structured, multilayered bubble domain memory

    NASA Technical Reports Server (NTRS)

    Stermer, R. L., Jr.; Kamin, M.; Tolman, C. H.; Torok, E. J.

    1980-01-01

    Preliminary experimental results are reported on a self-structured, multilayer bubble memory with buried data layer. Stripe domains are used to move carrier bubbles by magnetostatic coupling. An expression is derived for that coupling as a function of thickness of the GGG separation layer. Experimental values of coupling are given as a function of bias field. An expression for stripe curvature as a function of bias field is derived. The performance of seven different current access stripe propagation circuits is reported.

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. Collisionless magnetic reconnection and the structure of thin current layers

    NASA Astrophysics Data System (ADS)

    Denton, R. E.; Drake, J. F.

    1996-11-01

    It is now widely accepted that magnetic reconnection in both laboratory (during sawtooth crashes) and space and astrophysical systems is dominated by collisionless processes, independent of classical resistivity. Current layers which form near the magnetic x-line during collisionless reconnection are extrememly narrow, comparable in width to the electron skin depth, c/ω_pe. Such narrow layers are violently unstable to whistler-like disturbances driven unstable by the local current gradient. 3-D hybrid simulations (particle ions and finite mass fluid electrons) reveal that narrow current layers of width c/ω_pe rapidly become fully turbulent and broaden out to a width intermediate between the electron and ion skin depths. Computer generated movies reveal that the current layer consists of continuously-evolving, sheet-like beams of electrons. The turbulence persists even after the layer has broadened significantly. It is therefore expected that thin current layers are typically turbulent rather than laminar structures. Satellite measurements of electric and magnetic field fluctuations at the magnetopause support this conclusion. Implications for predicting the rate of collisionless reconnection are discussed.

  10. The vertical structure of large-scale unsteady currents

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  11. 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.

  12. 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.

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

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

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

  14. 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. Planning, Promoting and Passing School Tax Issues. [Revised Edition].

    ERIC Educational Resources Information Center

    Whitman, Robert L.; Pittner, Nicholas A.

    This book provides Ohio citizens with information on school tax issues and levy campaigning. The material is presented in a structural step-by-step process that lends itself to the practical application for preparing a levy. This book is a guide to understanding various tax issues, tax reduction factors, and the changing tax duplicate that affects…

  16. The structure of the heliospheric current sheet - 1978-1982

    NASA Technical Reports Server (NTRS)

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

    1983-01-01

    Continuing the study near solar minimum in 1976-1977 (Hoeksema et al., 1982), the configuration of the heliospheric magnetic field for the period 1976-1982 is calculated using a potential field model. Particular attention is given to the structure during the rising phase, maximum, and early decline of sunspot cycle 21, from 1978 to 1982. Four warps in the current sheet (the boundary between interplanetary magnetic field toward and away from the sun) are seen early in this interval; these give rise to a four-sector structure in the interplanetary magnetic field observed at earth. It is noted that the location of the current sheet changes slowly and extends to a heliographic latitude of approximately 50 deg. The strength of the polar field correction throughout this period is determined and included in the model calculations. The lower latitude magnetic fields become much stronger as the polar fields weaken and reverse polarity near maximum, decreasing the effect of the polar field correction.

  17. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... (c) As regulated assets or liabilities which generated the prepaid income tax or deferred income tax... Taxes. (d) The classification of deferred income taxes as current or noncurrent shall follow the classification of the asset or liability that gave rise to the deferred income tax. If there is no related...

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

    NASA Astrophysics Data System (ADS)

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

    2013-10-01

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

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

    NASA Astrophysics Data System (ADS)

    Severov, Dimitri

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

  20. 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.

  1. Tax issues and incentives for biomass products

    SciTech Connect

    Martin, K.

    1995-11-01

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

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

    NASA Technical Reports Server (NTRS)

    DiCarlo, James

    2008-01-01

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

  3. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account to... with § 32.22. (f) As the extraordinary item which generated the deferred income tax becomes...

  4. Resource rent tax in Australia

    SciTech Connect

    Bradley, P.G.

    1985-01-01

    Since July 1, 1984, new (greenfield) offshore petroleum projects lying beyond the territorial sea (thus under federal control) have been subject to a Commonwealth resource rent tax (CRRT). Rules are to be laid down for calculating the economic rent to be attributed to production of any petroleum-crude oil, condensate, natural gas, LPG, or ethane. This rent is the tax base, and it is to be taxed at a rate of 40%. The first section of this paper briefly summarizes the current situation in Australia. This account is based chiefly on a series of public discussion papers (Australia, 1983, 1984a, 1984b) issued by the Commonwealth government before introducing the new tax. Then examined are certain limitations that apply to any tax system designed to appropriate realized economic rent. The following section focuses on several problems specifically associated with the CRRT that must be resolved if this approach to taxing mineral revenues is to be widely copied. In conclusion, the author reviews major remaining issues in the CRRT discussion on both the theoretical and applied levels, and return to the question of why rent-based taxes have not been more widely adopted. 18 references.

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

    PubMed

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

    2016-02-15

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

  6. 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.

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

    USGS Publications Warehouse

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

    2004-01-01

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

  8. 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…

  9. 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.

  10. 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.

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

    NASA Astrophysics Data System (ADS)

    Pajewski, Lara; Ponti, Cristina

    2013-04-01

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

  12. 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

  13. 17 CFR 256.241 - Tax collections payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Tax collections payable. 256... HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.241 Tax collections payable. This account shall include the amount of taxes collected by the service company through payroll deductions...

  14. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  15. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued...

  16. 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

  17. 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…

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

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

    NASA Astrophysics Data System (ADS)

    Chopra, Inderjit

    1996-05-01

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

  20. 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.

  1. 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.

  2. 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.

  3. FROM THE CURRENT LITERATURE: Energetic processes in macroscopic fractal structures

    NASA Astrophysics Data System (ADS)

    Smirnov, Boris M.

    1991-06-01

    Macroscopic fractal systems, aerogel and fractal fiber, have a high specific surface energy. Mechanisms of the process of structure densification which leads to the transformation of the surface energy into thermal energy are considered. Transport processes inside macroscopic fractal systems are investigated. Conditions of the thermal explosion and the character of propagation of the thermal wave inside these systems are analyzed.

  4. 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

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

    SciTech Connect

    Amann, M.C.; Thulke, W.

    1989-07-01

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

  6. 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,…

  7. 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…

  8. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 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.

  10. 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.

  11. 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.

  12. State Taxes in 1968.

    ERIC Educational Resources Information Center

    Roderick, Ellen; Goodenough, Linda

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

  13. 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…

  14. Sea surface structure of North Brazil Current rings derived from shipboard and moored acoustic Doppler current profiler observations

    NASA Astrophysics Data System (ADS)

    CastelãO, G. P.; Johns, W. E.

    2011-01-01

    In the western tropical Atlantic, the North Brazil Current retroflection periodically sheds large anticyclonic rings, which then propagate northwestward. Between 1998 and 2000, the North Brazil Current Rings Experiment sampled a large number of these rings by shipboard and moored acoustic Doppler current profiler. Ten of the sampled rings are analyzed in this study, focusing on their sea surface dynamic properties. The rings exhibit a radial structure consisting of two regimes, an "inner" core region in near solid body rotation and an "outer" ring regime with an approximately exponentially decaying structure. The observations show a sharp change in vorticity at the regime transition and the presence of a strong opposite vorticity shield bounding the inner solid body core. We show that Gaussian models, commonly used to represent the surface expression of these and other rings, are adequate for determining the sea surface height anomaly but tend to poorly estimate other properties such as the maximum swirl velocity. Therefore, we propose a new two-part model as a better approximation of the rings' radial structure. According to the cyclogeostrophic balance approximation, the sea surface height distribution across the inner ring has a parabolic shape, while the outer ring has an exponential structure similar to the velocity field. Interestingly, many of the observed rings have an intensity very close to the theoretical limit for anticyclones at these latitudes, which is believed to be due to inertial instability.

  15. 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

  16. 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…

  17. 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.

  18. 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

  19. 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.

  20. 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.

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

    NASA Astrophysics Data System (ADS)

    Lee, Sang-Ho; Choi, Byoung-Ju

    2015-06-01

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

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

    PubMed Central

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

    2015-01-01

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

  3. 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

  4. 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)

  5. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

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

  6. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

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

  8. 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.

  9. NRP/Optineurin Cooperates with TAX1BP1 to potentiate the activation of NF-kappaB by human T-lymphotropic virus type 1 tax protein.

    PubMed

    Journo, Chloé; Filipe, Josina; About, Frédégonde; Chevalier, Sébastien A; Afonso, Philippe V; Brady, John N; Flynn, David; Tangy, Frédéric; Israël, Alain; Vidalain, Pierre-Olivier; Mahieux, Renaud; Weil, Robert

    2009-07-01

    Nuclear factor (NF)-kappaB is a major survival pathway engaged by the Human T-Lymphotropic Virus type 1 (HTLV-1) Tax protein. Tax1 activation of NF-kappaB occurs predominantly in the cytoplasm, where Tax1 binds NF-kappaB Essential Modulator (NEMO/IKKgamma) and triggers the activation of IkappaB kinases. Several independent studies have shown that Tax1-mediated NF-kappaB activation is dependent on Tax1 ubiquitination. Here, we identify by co-immunoprecipitation assays NEMO-Related Protein (NRP/Optineurin) as a binding partner for Tax1 in HTLV-1 infected and Tax1/NRP co-expressing cells. Immunofluorescence studies reveal that Tax1, NRP and NEMO colocalize in Golgi-associated structures. The interaction between Tax1 and NRP requires the ubiquitin-binding activity of NRP and the ubiquitination sites of Tax1. In addition, we observe that NRP increases the ubiquitination of Tax1 along with Tax1-dependent NF-kappaB signaling. Surprisingly, we find that in addition to Tax1, NRP interacts cooperatively with the Tax1 binding protein TAX1BP1, and that NRP and TAX1BP1 cooperate to modulate Tax1 ubiquitination and NF-kappaB activation. Our data strongly suggest for the first time that NRP is a critical adaptor that regulates the assembly of TAX1BP1 and post-translationally modified forms of Tax1, leading to sustained NF-kappaB activation. PMID:19609363

  10. 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.

  11. 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

  12. 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

  13. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. Structural analysis of dopamine- and amphetamine-induced depolarization currents in the human dopamine transporter.

    PubMed

    Tang, Qiong-Yao; Kolanos, Renata; De Felice, Louis J; Glennon, Richard A

    2015-04-15

    Amphetamine (AMPH) induces depolarizing currents through the human dopamine transporter (hDAT). Recently we discovered that the S(+) enantiomer of AMPH induces a current through hDAT that persists long after its removal from the external milieu. The persistent current is less prominent for R(-)AMPH and essentially absent for dopamine (DA)-induced currents. Related agents such as methamphetamine also exhibit persistent currents, which are present in both frog oocyte and mammalian HEK expression systems. Here, we study hDAT-expressing Xenopus laevis oocytes voltage-clamped and exposed from outside to DA, S(+)AMPH, R(-)AMPH, and related synthesized compounds, including stereoisomers. The goal of the study was to determine how structural transitioning from dopamine to amphetamine influences hDAT potency and action. At saturating concentrations, S(+)AMPH or R(-)AMPH induce a sharply rising depolarizing current from -60 mV that is comparable in amplitude to DA-induced currents. The magnitude and duration of the currents and the presence or absence of persistent currents depend on the concentration, duration of exposure, and chemical structure and enantiomeric versions of the agents. PMID:25594379

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

    NASA Astrophysics Data System (ADS)

    Shen, Chengcai; Lin, Jun

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

  17. 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.

  18. A principle determinant in cathodic protection design for offshore structures: The mean current density

    SciTech Connect

    Hartt, W.H.; Lemieux, E.J.

    1999-07-01

    The historical development of marine cathodic protection design, along with the recently developed, first principles based slope parameter method, is briefly reviewed. From this, it is projected that remaining issues which require resolution before cathodic protection design can be optimized are improved methods for representing (1) the slope parameter, (2) anode current capacity, and (3) mean current density. The present paper focuses upon the last of these and, in so doing, evaluates data from a variety of field structures for which such information exists and from laboratory/field test programs. An analytical model for current density decay with time, in conjunction with calcareous deposit formation, is presented; and a new method is proposed for specifying mean current density in cathodic protection design of offshore structures.

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

    NASA Technical Reports Server (NTRS)

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

    2014-01-01

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

  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 bypass region. Eddies that entrain air through the lateral margins grow in size with transport distance such that at the maximum runout distance, eddies have lengthscales comparable to the current width. The largest structures within the rising plumes have lengthscales comparable to the cross-stream plume width.

  3. 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.

  4. 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.

  5. 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…

  6. 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.

  7. Reduction of gate-to-channel tunneling current in FinFET structures

    NASA Astrophysics Data System (ADS)

    Rudenko, T.; Kilchytska, V.; Collaert, N.; Jurczak, M.; Nazarov, A.; Flandre, D.

    2007-11-01

    In this work, the gate-to-channel leakage current in FinFET structures is experimentally studied in comparison with quasi-planar very wide-fin structures, and as a function of the fin width. Devices with both doped and undoped channels and different gate stacks are studied. Experimental evidence for the reduction of gate tunneling current density in narrow FinFET structures compared to their counterpart quasi-planar structures is reported for the first time. This gate current reduction is observed for both n-channel and p-channel devices and is found to be stronger for HfO 2 than for SiON. For a given gate dielectric, the above gate current improvement in FinFETs enhances with decreasing the fin width. For SiON with an equivalent oxide thickness of 1.6 nm in undoped n-channel devices, it varies from factor of 2.3-4.3, when the fin width decreases from 75 to 25 nm. The possible reasons for the observed effect are discussed.

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

    ERIC Educational Resources Information Center

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

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

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

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

    ERIC Educational Resources Information Center

    Spartz, James L.

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

  11. Current-induced phase textures and pairbreaking in multilayered structures and two-gap superconductors.

    NASA Astrophysics Data System (ADS)

    Gurevich, Alex; Vinokur, Valerii

    2006-03-01

    We predict an inhomogeneous state in current-carrying multilayers or superconductors with multicomponent order parameters. Using the GL theory, we show that the current I flowing along a weakly coupled bilayer (with two different superconducting layers) can result in a two-stage pairbreaking process: 1. Current-induced interlayer decoupling due to a transition from the phase-locked state at I < Ib to a periodic chain of interlayer 2π phase slips for I > Ib. This phase texture re-distributes currents between the layers, the period of the texture L(I) decreases as I increases similar to the period of the vortex lattice L(H) in a long Josephson junction. 2. The global pairbreaking at the depairing current Id>> Ib. The same current-induced band decoupling and interband phase textures occur in two-gap superconductors with two weakly coupled s-wave order parameters, such as MgB2.Using the Usadel equations we derive an equation for the interband phase difference valid for all temperatures. This equation shows that at small currents I < Ib, the π and σ bands are phase-locked, while for I > Ib, the band decoupling transition occurs as an equilibrium interband phase slip structure forms along the direction of current flow. These interband phase textures can manifest themselves in dc transport, vortex properties and nonlinear rf impedance.

  12. Mode structures and their evolution with current in a twin strip laser array

    NASA Astrophysics Data System (ADS)

    Carpintero, Guillermo; Lamela, Horacio; Lemos, R.; Acedo, Pablo; Roycroft, B.; Vilcot, Jean-Pierre; Pessa, Markus

    2003-07-01

    In the present study we rely in different experimental measurements to show that the mode structure changes with the current are reflected onto the output power vs. current characteristics of the device. We address the evolution of the modal structure of a twin ridge as we change the level of current injection among the two ridges. We show that the complex behavior during ridge coupling and the appearance of the lateral modes of the arrays are qualitatively represented in these curves. This information is important in two related aspects: a) Determine when the two ridges start to interact, giving rise to a high frequency locking phenomena and b) Study appropriate models of the device that account for the observed phenomena.

  13. 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.

  14. MEANDER-LINE CURRENT STRUCTURE DEVELOPMENT FOR SPALLATION NEUTRON SOURCE FAST CHOPPER

    SciTech Connect

    S. KURRENOY; J. POWER

    2000-10-01

    A new current structure for the fast traveling-wave 2.5-MeV beam chopper in the front end of the Spallation Neutron Source (SNS) has been suggested in [1]. The structure is based on the meander-folded notched stripline with dielectric supports and separators. Its design has been optimized using electromagnetic 3-D modeling with the MAFIA code package to provide rise and fall times in the range of 1 to 2 ns. A full-length (50 cm) prototype has been manufactured, and its preliminary measurements showed a good agreement with the calculations. Detailed measurements results and their comparison with simulations are presented. The latest front-end design requires a shorter, 35-cm chopper with a higher pulse voltage. Its meander-line current structure, based on the same principles, has also been optimized with MAFIA.

  15. 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

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

    SciTech Connect

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

    1986-01-01

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

  17. 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

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

    SciTech Connect

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

    2011-02-15

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

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

    PubMed Central

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

    2015-01-01

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

  20. 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.

  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

    2014-11-01

    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.

  2. 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.

  3. 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.

  4. 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 base without families; and 3) returns of decedents. PMID:12314091

  5. 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.

  6. 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

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

    PubMed Central

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

    2014-01-01

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

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

    PubMed

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

    2014-11-01

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

  9. 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.

  10. Upper layer structure and variability of the Antarctic Circumpolar Current in the Drake Passage

    NASA Astrophysics Data System (ADS)

    Gladyshev, S. V.

    2014-07-01

    The spatiotemporal variability of the Antarctic Circumpolar Current (ACC) structure in the upper 100-800 m layer is analyzed at two sections in the Drake Passage. The existence of the Subantarctic and Polar Current superjets, formed due to the confluence of a few jets together, is confirmed. Peak eddy activity at the periphery of all the ACC jets is revealed, which demonstates intensive meridional eddy exchange of properties across the Passage. The ACC jets are strongly coherent in the vertical direction. The ACC upper layer transport intensifies over bottom relief rises because of jet acceleration during their crossing.

  11. 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.

  12. 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.

  13. 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

  14. FROM THE CURRENT LITERATURE: Electron structure of surfaces of nontransition metals

    NASA Astrophysics Data System (ADS)

    Vekilov, Yurii Kh; Verner, V. D.; Samsonova, M. B.

    1987-02-01

    An account is given of the current status of research on the energy band structure and some physical properties of crystalline surfaces of nontransition metals: alkali and alkaline earth metals, those with the hcp structure, and aluminum. The characteristics and properties of the surface states and resonances, which can be used to distinguish them from the bulk energy spectrum both in experimental investigations and in calculations by various methods, are described. The results of calculations of the work function and surface energy are presented in summary form. The problems concerning relaxation of the surfaces are discussed.

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

    NASA Astrophysics Data System (ADS)

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

    2004-11-01

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

  16. 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.

  17. 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…

  18. Property Tax Reform.

    ERIC Educational Resources Information Center

    Peterson, George E., Ed.

    Nine experts examine the nature and administration of the property tax, analyzing its effects on educational opportunity, land use, racial residential patterns, central city finance, neighborhood deterioration, and low income housing. The so-called circuit-breaker, a form of property tax relief that has rapidly come into widespread use, is viewed…

  19. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

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

  20. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

    This report is comprised of two separate papers, "A Tax Credit for Certain Educational Expenses" by James A. Maxwell and Bernard L. Weinstein and "Income Tax Credits for Tuitions and Gifts in Nonpublic School Education" by Roger A. Freeman. The first paper is based on the assumption that provision of financial relief to parents who send their…

  1. 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,

  2. 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)

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

    NASA Astrophysics Data System (ADS)

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

    2004-09-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-05-01

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

  5. 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

  6. 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

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

    NASA Astrophysics Data System (ADS)

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

    2013-01-01

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

  8. 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.

  9. 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.

  10. Structural analysis of SiC Schottky diodes failure mechanism under current overload

    NASA Astrophysics Data System (ADS)

    León, J.; Berthou, M.; Perpiñà, X.; Banu, V.; Montserrat, J.; Vellvehi, M.; Godignon, P.; Jordà, X.

    2014-02-01

    1.2 kV-10 A tungsten Schottky diodes (W-SBD) have been aged and tested at limit under current overload (surge current pulses) to determine their structural weakest spots. All devices showed no ageing at 40 A amplitudes and a surge current capability higher than 60 A. Infrared lock-in measurements have located the weakest spots on the surface of failed chips and allowed us to non-invasively infer their origin: Schottky barrier modification by metal contact change. After, a focused ion beam coupled with scanning electron microscope has been used to analyse the physical signature at these locations. These inspections have revealed that the destruction mechanism responsible for their failure was the electromigration and thermomigration of tungsten into aluminum, locally modifying the electrical behaviour of the Schottky barrier (loss of blocking capability).

  11. 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).

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

    SciTech Connect

    Shen Chengcai; Lin Jun; Murphy, Nicholas A.

    2011-08-10

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

  13. The New Federalism and State Tax Policies toward the Working Poor. Assessing the New Federalism: An Urban Institute Program To Assess Changing Social Policies. Occasional Paper.

    ERIC Educational Resources Information Center

    Maag, Elaine; Rogers, Diane Lim

    This paper discusses some of the ways in which state tax systems affect low-income families. The focus is on the working poor. Why state tax policy matters for these families is explained, describing some general trends in state tax structure among the 50 states. Attention is then paid to details on personal income and sales taxes in a subset of…

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

    NASA Astrophysics Data System (ADS)

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

    2013-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Kim, Juhyung; Terry, Paul W.

    2010-11-01

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

  16. Structure of the heliospheric current sheet in the early portion of sunspot cycle 21

    NASA Technical Reports Server (NTRS)

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

    1982-01-01

    The structure of the heliospheric current sheet on a spherical source surface of radius 2.35 solar radii has been computed via the use of a potential field model during the first year and a half after the last sunspot minimum. The solar polar magnetic field that is not fully observed in conventional magnetograph scans was included in the computation. The computed heliospheric current sheet had a quasi-stationary structure consisting of two northward and two southward maxima in latitude per solar rotation. The extent in latitude slowly increased from about 15 deg near the start of the interval to about 45 deg near the end. The magnetic field polarity (away from the sun or toward the sun) at the subterrestrial latitude on the source surface agreed with the interplanetary magnetic field polarity observed or inferred at the earth on 82 percent of the days. The interplanetary field structure observed at the earth at this time is finely tuned to the structure of low-latitude fields on the source surface.

  17. Paradigms and nursing management, analysis of the current organizational structure in a large hospital.

    PubMed

    Wilson, D

    1992-01-01

    Hospitals developed over the period of time when positivism become a predominant world view. Positivism was founded by four Western trends: preponderance of hierarchy and autocracy, popularization of bureaucracy, extensive application of a machine orientation to work and predominance of "scientific" inquiry. Organizational theory developed largely from quantitative research findings arising from a positivistic world view. A case study, analyzing a current nursing organizational structure at one large hospital, is presented. Nursing management was found to be based upon the positivistic paradigm. The predominance of a machine orientation, and an autocratic and bureaucratic structure are evidence of this. A change to shared governance had been attempted, indicating a shift to a more modern organizational structure based on a different paradigm. The article concludes by emphasizing that managers are largely responsible for facilitating change; change that will meet internal human resource needs and the cost-effectiveness crises of hospitals today through more effective use of human resources. PMID:10119967

  18. Numerical simulations of the current channeling effect on MT responses due to shallow conductive structures

    NASA Astrophysics Data System (ADS)

    Chao, G.; Osella, A.

    2003-02-01

    MT data obtained at an alluvial valley in Argentina showed a strong telluric current channeling along its axis. This effect was reflected in the MT curves as a very low response for the TM apparent resistivity for periods longer than 1 s. The cause of this channeling remained unsolved although the existence of shallow conductive structures may be related to this effect. The purpose of this work is to analyze in detail the magnetotelluric response of this kind of structures. The main objectives are to identify the relevant geometrical and electrical features that cause the anomalous TM response and to study the sensitivity of the MT modes to characterize this kind of structures. Starting from a previous 2D TE inversion, we modified the structure in order to reproduce the behavior of the MT curves. 2D and 3D forward modeling of different shallow conductive structures were carried out and synthetic data from related structures were inverted using the 2D RRI code.

  19. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2014-05-01

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

  1. Fine-jet structure of the Antarctic Circumpolar Current south of Africa

    NASA Astrophysics Data System (ADS)

    Tarakanov, R. Yu.; Gritsenko, A. M.

    2014-11-01

    The fine structure of the Antarctic Circumpolar Current (ACC) jets south of Africa is investigated by means of the statistical analysis of weekly satellite altimetry data provided by the French CLS agency (DT-Global-MADT-Upd product, http://aviso.oceanobs.com ) and the data of the SR02 hydro-physical section executed onboard the R/V Akademik Ioffe in December 2009. Twelve jets of the ACC were revealed in this region. Six jets of the Subantarctic Current, four jets of the South Polar Current, and two jets of the South Antarctic Current are among them. In addition, a jet of the Weddell Current was also revealed. The range of the absolute dynamic topography (ADT) heights corresponding to each jet was about 10-15 cm. It is shown that the jet axes maintain approximately the same ADT values during time intervals of up to half a year, including the dates of the SR02 section. Good agreement was observed between the locations of the jet axes along the section revealed earlier by the authors from direct hydrophysical measurements and the data in this paper based on the altimetry data.

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

    PubMed

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

    2015-04-01

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

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

    ERIC Educational Resources Information Center

    Goss-Caldwell, Elsie

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

  4. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If...

  5. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If...

  6. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If...

  7. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If...

  8. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If...

  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. 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:22295175

  11. Health care joint ventures between tax-exempt organizations and for-profit entities.

    PubMed

    Sanders, Michael I

    2005-01-01

    Health care exempt organizations have many options regarding their structure and affiliations with for-profit entities. As long as any joint ventures are carefully structured and the nonprofit retains control over the exempt health care activities, the Internal Revenue Service should not question the structure. However, as outlined above, if the for-profit entity effectively gains control over the activities of the venture, the structure is not likely to be upheld by the IRS or the courts, and either the exempt status of the nonprofit will be denied or revoked, or health care income will be subject to the unrelated business income tax. In summary, the health care industry has been severely impacted by many economic forces, including uncertainty in the area of joint ventures between nonprofits and for-profit health care systems. The uncertainty as to whether the joint venture would negatively impact the nonprofit's tax-exempt status undoubtedly caused many nonprofits to form for-profit subsidiaries and otherwise expanded operations in a for-profit marketplace. Fortunately, with the guidance that is currently available in the form of Revenue Ruling 98-15, Redlands, St. David's, and now Revenue Ruling 2004-51, health care institutions can move forward with properly structured joint ventures with greater confidence that the joint venture will not endanger the tax-exempt status of the nonprofit. PMID:16092768

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

    NASA Astrophysics Data System (ADS)

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

    2015-10-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-07-01

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

  14. A taxing environment: evaluating the multiple objectives of environmental taxes.

    PubMed

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally. PMID:12521152

  15. Shielding current analysis by current-vector-potential method: Application to HTS film with multiply-connected structure

    NASA Astrophysics Data System (ADS)

    Kamitani, A.; Takayama, T.; Ikuno, S.

    2013-11-01

    The performance of the virtual voltage method is compared with that of the conventional method in which integral forms of Faraday’s law along crack surfaces are treated as natural boundary conditions. As a result, it is found that there is a significant difference between numerical solutions by the two methods. In this sense, not the conventional method but the virtual voltage method should be employed to the shielding current analysis in a high-temperature superconducting film with cracks. By means of the virtual voltage method, the influence of a crack on the inductive method is investigated numerically. The results of computations show that, if the threshold current changes remarkably from its ambient value, a part of a crack is contained in the projection of the field-generating coil onto the film surface. Furthermore, the applicability of the inductive method to the crack detection is investigated numerically.

  16. 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.

  17. 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

  18. 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.

  19. 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.

  20. No broad-based energy taxes in 1991 budget

    SciTech Connect

    Rodgers, L.M.

    1990-10-25

    This article discusses energy taxes in 1991 budget. On September 30, less than 12 hours before automatic across-the-board budget cuts were to go into effect at the start of a new fiscal year, President Bush announced that congressional negotiators had agreed upon a budget package for FY 1991. At press time, Congress had not voted on the measure, but was expected to do so soon. Utility industry groups were happy that the much-talked-about broad-based energy tax - on Btu's or carbon emissions - was missing. The gasoline tax, however, currently nine cents a gallon, is due for two five-cent increases, on December 1 and July 1. Petroleum-based products - excluding home heating oil, but including gasoline - would be taxed an additional two cents on January 1. Expected revenues from the two taxes: $56.8 billion in five years.

  1. 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

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

    NASA Astrophysics Data System (ADS)

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

    2015-10-01

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

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

    PubMed Central

    Michel, Julien

    2014-01-01

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

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

    PubMed

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

    2015-07-01

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

  5. 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.

  6. 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.

  7. 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.

  8. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-06-01

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

  10. Medicare managed care: budgetary and tax implications.

    PubMed

    Vogel, R J

    1998-01-01

    The Medicare program is in precarious financial condition because of underfunding and structural defects in the way it pays providers of medical care. Given the prevailing anti-tax sentiment, the more promising route for attaining Medicare fiscal solvency would seem to lie on the expenditure side of the equation. This paper proposes a managed care model for reform that relies on an efficient and already-tested form of competitive bidding for the provision of medical care. It concludes with a discussion of short-run, intermediate-run, and long-run budgetary and tax implications for the Medicare program. PMID:9916617

  11. Ambulatory surgery center joint ventures involving tax-exempt entities.

    PubMed

    Becker, S; Pristave, R J; McConnell, W

    1999-01-01

    This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to. PMID:10353089

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

    ERIC Educational Resources Information Center

    FitzPatrick, Christina Smith; Campbell, Nancy Duff

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

  13. Tax-Exempt Leasing for Colleges and Universities.

    ERIC Educational Resources Information Center

    Eden, C. Gregory H.

    1987-01-01

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

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

    PubMed

    Ostlund, Grant; Cheney, John E

    2011-07-01

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

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

    PubMed

    Blecher, Evan

    2015-07-01

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

  16. 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.

  17. Low nuclear body formation and tax SUMOylation do not prevent NF-kappaB promoter activation

    PubMed Central

    2012-01-01

    Background The Tax protein encoded by Human T-lymphotropic virus type 1 (HTLV-1) is a powerful activator of the NF-κB pathway, a property critical for HTLV-1-induced immortalization of CD4+ T lymphocytes. Tax permanently stimulates this pathway at a cytoplasmic level by activating the IκB kinase (IKK) complex and at a nuclear level by enhancing the binding of the NF-κB factor RelA to its cognate promoters and by forming nuclear bodies, believed to represent transcriptionally active structures. In previous studies, we reported that Tax ubiquitination and SUMOylation play a critical role in Tax localization and NF-κB activation. Indeed, analysis of lysine Tax mutants fused or not to ubiquitin or SUMO led us to propose a two-step model in which Tax ubiquitination first intervenes to activate IKK while Tax SUMOylation is subsequently required for promoter activation within Tax nuclear bodies. However, recent studies showing that ubiquitin or SUMO can modulate Tax activities in either the nucleus or the cytoplasm and that SUMOylated Tax can serve as substrate for ubiquitination suggested that Tax ubiquitination and SUMOylation may mediate redundant rather than successive functions. Results In this study, we analyzed the properties of a new Tax mutant that is properly ubiquitinated, but defective for both nuclear body formation and SUMOylation. We report that reducing Tax SUMOylation and nuclear body formation do not alter the ability of Tax to activate IKK, induce RelA nuclear translocation, and trigger gene expression from a NF-κB promoter. Importantly, potent NF-κB promoter activation by Tax despite low SUMOylation and nuclear body formation is also observed in T cells, including CD4+ primary T lymphocytes. Moreover, we show that Tax nuclear bodies are hardly observed in HTLV-1-infected T cells. Finally, we provide direct evidence that the degree of NF-κB activation by Tax correlates with the level of Tax ubiquitination, but not SUMOylation. Conclusions These data reveal that the formation of Tax nuclear bodies, previously associated to transcriptional activities in Tax-transfected cells, is dispensable for NF-κB promoter activation, notably in CD4+ T cells. They also provide the first evidence that Tax SUMOylation is not a key determinant for Tax-induced NF-κB activation. PMID:23009398

  18. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2002-03-01

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

  20. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    PubMed

    Ivanov, Andrei I

    2012-01-01

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

  3. 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

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

    PubMed

    Nowak, Sarah; Eibner, Christine

    2015-12-01

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

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

    ERIC Educational Resources Information Center

    Woodbury, Stephen A.

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

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

    NASA Astrophysics Data System (ADS)

    Chen, Xiaorong; Feng, Jie

    2015-07-01

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

  7. 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 starts until, finally, an electrostatic double layer arises. It is found that the nonlinear saturated state of the system is dominated by the particle interaction with coherent phase space structures. The corresponding anomalous resistivity is slightly modulated with an oscillation period {tau}{approx_equal}{omega}{sub pi}{sup -1}). For a macroscopic description its major part can be parameterized by means of an effective collision rate {nu}{sub eff} of the order of 10{sup -2}{omega}{sub pe}{approx_equal}0.5{omega}{sub pi}, where {omega}{sub pe} is the electron and {omega}{sub pi} the ion plasma frequency.

  8. Validation of a coupled core-transport, pedestal-structure, current-profile and equilibrium model

    NASA Astrophysics Data System (ADS)

    Meneghini, O.

    2015-11-01

    The first workflow capable of predicting the self-consistent solution to the coupled core-transport, pedestal structure, and equilibrium problems from first-principles and its experimental tests are presented. Validation with DIII-D discharges in high confinement regimes shows that the workflow is capable of robustly predicting the kinetic profiles from on axis to the separatrix and matching the experimental measurements to within their uncertainty, with no prior knowledge of the pedestal height nor of any measurement of the temperature or pressure. Self-consistent coupling has proven to be essential to match the experimental results, and capture the non-linear physics that governs the core and pedestal solutions. In particular, clear stabilization of the pedestal peeling ballooning instabilities by the global Shafranov shift and destabilization by additional edge bootstrap current, and subsequent effect on the core plasma profiles, have been clearly observed and documented. In our model, self-consistency is achieved by iterating between the TGYRO core transport solver (with NEO and TGLF for neoclassical and turbulent flux), and the pedestal structure predicted by the EPED model. A self-consistent equilibrium is calculated by EFIT, while the ONETWO transport package evolves the current profile and calculates the particle and energy sources. The capabilities of such workflow are shown to be critical for the design of future experiments such as ITER and FNSF, which operate in a regime where the equilibrium, the pedestal, and the core transport problems are strongly coupled, and for which none of these quantities can be assumed to be known. Self-consistent core-pedestal predictions for ITER, as well as initial optimizations, will be presented. Supported by the US Department of Energy under DE-FC02-04ER54698, DE-SC0012652.

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

    PubMed Central

    Grossman, M; Chaloupka, F J

    1997-01-01

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

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

    PubMed

    Grossman, M; Chaloupka, F J

    1997-01-01

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

  11. 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.

  12. 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.

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

    NASA Astrophysics Data System (ADS)

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

    1997-10-01

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

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

    PubMed

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

    2015-01-01

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

  15. 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

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  17. 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.

  18. 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

  19. 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

  20. Genetic structure and demographic history of new world screwworm across its current geographic range.

    PubMed

    Fresia, Pablo; Lyra, Mariana L; Coronado, Alfredo; De Azeredo-Espin, Ana Maria L

    2011-03-01

    The phylogeographical history of the pest fly screwworm, Cochliomyia hominivorax (Coquerel), was studied using partial mitochondrial DNA sequences of the control region, Cytochrome c oxidase (CO) subunit I and CO subunit II from 361 individuals collected across its current geographic range. Analyses showed marked genetic differentiation on a macrogeographic scale. The genetic diversity in the species is structured into four main "regional groups," corresponding to Cuba, the Dominican Republic, and the North and South Amazon region. Results indicated that the distribution of screwworm genetic diversity was mainly shaped by historical events, i.e., colonization of Caribbean islands, vicariance in the Amazon region and population expansion. Demographic history analyses revealed that the population expansion started approximately 20-25,000 yr ago and recently increased exponentially. We hypothesized that the initial period of expansion was probably associated with environmental amelioration in the late Pleistocene and the exponential increase with resource availability in recent times. The population expansion is probably responsible for the low divergence and the lack of genetic and geographic correlation in the South Amazon region but did not erase the genetic structure pattern on a continental scale. The screwworm is one of the most damaging livestock pests in South and Central America, and the pattern of genetic variability distribution reported here suggests that the Caribbean area and the North and South Amazon regions could be considered as independent units for future pest control programs. PMID:21485363

  1. 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

  2. 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

  3. Steady-state and transient eddy current predictions using surface impedances in shell structures

    NASA Astrophysics Data System (ADS)

    Davey, Kent; Turner, Larry

    1989-09-01

    Surface impedance techniques are useful means of predicting fields in eddy current problems since they circumvent the need to model the conducting regions themselves. Thus, with their use, two-and three-dimensional field predictions can be made using only scalar potentials. Their use is normally confined to (1) problems where the skin depth is small relative to the other dimensions of the problem and (2) steady-state problems where the skin depth itself is well defined. In this regard, the technique is approximate at best. Presented here is a formulation which can realize an exact prediction of the field, both in steady-state and transient problems. The technique is exact for those problems where knowledge is known as to the nature of the field variation tangential to the conductor shell interface; otherwise, an iterative numerical scheme must be employed to converge on the correct tangential variation. Surface impedances are determined generically and expressed in terms of transfer functions for shell-type structures in three different geometries. The surface impedances happen to be trigometric functions, Bessel functions, and spherical Bessel functions in planar, cylindrical, and spherical shell structures, respectively. Their use is easily implemented in finite difference, finite element, and boundary integral formulations; in this paper, the surface impedances are coupled into a boundary integral approach to verify their use in both two-dimensional cylindrical and a three-dimensional spherical problem. The results are compared to analytical expressions and are shown to disagree by no more than 0.01%.

  4. 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

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

    PubMed Central

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

    2015-01-01

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

  6. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Roden, Gunnar I.

    1995-07-01

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

  8. Thermohaline structure in the California Current System: Observations and modeling of spice variance

    NASA Astrophysics Data System (ADS)

    Todd, Robert E.; Rudnick, Daniel L.; Mazloff, Matthew R.; Cornuelle, Bruce D.; Davis, Russ E.

    2012-02-01

    Upper ocean thermohaline structure in the California Current System is investigated using sustained observations from autonomous underwater gliders and a numerical state estimate. Both observations and the state estimate show layers distinguished by the temperature and salinity variability along isopycnals (i.e., spice variance). Mesoscale and submesoscale spice variance is largest in the remnant mixed layer, decreases to a minimum below the pycnocline near 26.3 kg m-3, and then increases again near 26.6 kg m-3. Layers of high (low) meso- and submesoscale spice variance are found on isopycnals where large-scale spice gradients are large (small), consistent with stirring of large-scale gradients to produce smaller scale thermohaline structure. Passive tracer adjoint calculations in the state estimate are used to investigate possible mechanisms for the formation of the layers of spice variance. Layers of high spice variance are found to have distinct origins and to be associated with named water masses; high spice variance water in the remnant mixed layer has northerly origin and is identified as Pacific Subarctic water, while the water in the deeper high spice variance layer has southerly origin and is identified as Equatorial Pacific water. The layer of low spice variance near 26.3 kg m-3 lies between the named water masses and does not have a clear origin. Both effective horizontal diffusivity, κh, and effective diapycnal diffusivity, κv, are elevated relative to the diffusion coefficients set in the numerical simulation, but changes in κh and κv with depth are not sufficient to explain the observed layering of thermohaline structure.

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

    NASA Astrophysics Data System (ADS)

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

    2001-10-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-08-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-09-01

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

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

    PubMed

    Kulathuraan, K; Mohanraj, K; Natarajan, B

    2016-01-01

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

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

    SciTech Connect

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

    1985-10-01

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

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

    SciTech Connect

    Wiser, Ryan; Bolinger, Mark; Gagliano, Troy

    2002-09-01

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

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

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

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

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  17. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1... retail....

  18. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1... retail....

  19. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1... retail....

  20. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1... retail....

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

    NASA Astrophysics Data System (ADS)

    Sklyarov, V. E.

    2008-02-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-03-01

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

  3. Study of the structure and deviation from equilibrium in direct current supersonic plasma jets

    NASA Astrophysics Data System (ADS)

    Selezneva, S. E.; Rajabian, M.; Gravelle, D.; Boulos, M. I.

    2001-09-01

    Mathematical modelling and optical emission spectroscopy are applied to study the effect of the chamber pressure on the structure and properties of supersonic plasma jets formed by a direct current arc. In this installation the plasma is created inside the nozzle where the flow is accelerated. As a result some deviation from thermal and ionization equilibrium can be found, even at the working chamber inlet. In this paper, by means of a two-temperature model, we study the argon jet flow using the data of the emission spectroscopy measurements to make realistic assumptions about the inlet boundary conditions. The results show that, when the chamber pressure is low, a strongly underexpanded jet with a Mach disc is formed. For the higher ambient pressure values, the core region of the jet changes to a mildly underexpanded structure with alternating oblique expansion and compression zones. The predicted shock zone positions are in a very good agreement with measurement. The general analysis shows that the deviation from local thermodynamic equilibrium in the jet is inversely related to the chamber pressure. Along the jet core the deviation from thermal equilibrium is less in the shock regions than in the expansion zones, where the electrons are heated by three-particle recombination. Downstream of the jet core the velocity drops, but the ionization and thermal equilibria are not attained because of the correlation between the characteristic recombination and the hydrodynamic times. Both the modelling and the emission spectroscopy show that the axial electron number density is much closer to its frozen value than to equilibrium value. The results obtained are helpful for different applications such as plasma processing, rocket propulsion systems and the simulation of re-entry conditions.

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

    NASA Astrophysics Data System (ADS)

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

    1999-11-01

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

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

    SciTech Connect

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

    2015-01-15

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

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

    NASA Astrophysics Data System (ADS)

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

    2013-04-01

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

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

    NASA Technical Reports Server (NTRS)

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

    1978-01-01

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

  8. Fine structure of the intracochlear potential field. I. The silent current.

    PubMed Central

    Zidanic, M; Brownell, W E

    1990-01-01

    Field potentials were recorded along radial tracks in scala tympani and scala vestibuli of the guinea-pig cochlea. A current density analysis revealed standing current density profiles that were qualitatively similar between animals and between the second and third cochlear turns. Radial standing current densities were greatest at or near the spiral ligament. All the scala vestibuli current density profiles were scaled versions of one another while the scala tympani current density profiles showed more variability. Acoustic stimuli modulated the standing current and there was a cochlear microphonic current density peak in scala tympani near the organ of Corti. The results are summarized with a current-density field line model, the key element of which is a constant current pumped into scale media by the stria vascularis. The standing potential gradients drive current from each perilymphatic chamber into the spiral ligament en route to the lateral surface of the stria vascularis. The strial current is divided between the receptor cell pathway and leakage pathways. The standing current through the leakage pathways is indirectly modulated by acoustic stimulation through the modulation of the endocochlear potential. The reciprocal modulation of current between hair cell and leakage pathways suggests that the stria vascularis maintains a constant current during acoustic stimulation. The cochlear standing current is similar to the retinal dark current in its importance for sensory transduction but the fact that the silent current is generated by the stria vascularis and not the receptor cells provides significant benefits for the detection of mechanical stimuli. Images FIGURE 14 PMID:2393707

  9. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

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

  11. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  13. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  14. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

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

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

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

  16. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

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

  17. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

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

  18. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

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

  19. Tax Breaks for Training.

    ERIC Educational Resources Information Center

    Feuer, Dale

    1986-01-01

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

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

    NASA Technical Reports Server (NTRS)

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

    2007-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Brandly, Mark L.

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

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

    SciTech Connect

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

    2007-06-15

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

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

    PubMed Central

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

    1996-01-01

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

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

    NASA Technical Reports Server (NTRS)

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

    1997-01-01

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

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

    SciTech Connect

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

    1996-07-01

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

  6. 27 CFR 19.240 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Quigley, John M.; Smolensky, Eugene

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

  8. 75 FR 55849 - Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

    ... Internal Revenue Service Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit AGENCY... U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1097-BTC, Bond Tax... through the Internet at joel.p.goldberger@irs.gov . SUPPLEMENTARY INFORMATION: Title: Form 1097-BTC,...

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

    ERIC Educational Resources Information Center

    Agency for Instructional Technology, Bloomington, IN.

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

  10. Korea's 2015 cigarette tax increases.

    PubMed

    Cherukupalli, Rajeev

    2016-03-01

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

  11. Effects of inelastic-scattering on the current-voltage and shot noise characteristics in resonant tunneling structures

    NASA Astrophysics Data System (ADS)

    Do, Van-Nam; Dollfus, P.; Nguyen, V. L.

    2007-07-01

    We present a study of inelastic electron-phonon scattering effects on the current and noise in double barrier resonant tunneling structures. Our approach is based on the nonequilibrium Green's function method, treating the electron-optical phonon interaction in the first order self-consistent Born approximation. Our results shows that the current noise may be enhanced over the Poissonian noise due to the effect of phonon-assisted tunneling. They also reveal that the strong dominance of the coherent tunneling current over the sequential one can destroy the super-Poissonian picture of noise.

  12. Barrier lowering effect and dark current characteristics in asymmetric GaAs/AlGaAs multi quantum well structure

    NASA Astrophysics Data System (ADS)

    Altin, E.; Hostut, M.; Ergun, Y.

    2011-12-01

    In this study, we investigate dark current voltage characteristics of GaAs/AlGaAs staircase-like asymmetric multiquantum well structure at various temperatures experimentally. The activation energy is calculated by using Arrhenius plots at different voltages. It is found that the activation energy decreased with increasing electric field. This result is evaluated using a barrier lowering effect which is a combination of geometrical and Poole-Frenkel effects. Measured dark current density-voltage ( J- V) characteristics compared with the Levine model, 3D carrier drift model and the emission capture model. The best agreement with the experimental results of dark current densities is obtained by the Levine model.

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

    NASA Astrophysics Data System (ADS)

    Takeuchi, Yusuke; Kuroda, Rihito; Sugawa, Shigetoshi

    2016-04-01

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

  14. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

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

  15. Assessment of the current condition of structures using nondestructive, modeling, and parameter estimation techniques

    NASA Astrophysics Data System (ADS)

    Basu, Amiyo K.; Matthews, Larryl K.

    1995-04-01

    Structures, however well designed, may experience excessive cycling or variations of design loads. These could result in higher stress levels causing accelerated deterioration or `wear' in these structures. Eventually, these types of deterioration may cause defects or damage in the structure. In case of a bridge, if not detected on time, these types of deterioration may result in catastrophic failures. This paper proposes to develop techniques that will determine the prevailing condition of a structure in a way that will indicate its structural integrity in a quantifiable manner. These techniques will assist in evaluating the existing condition of and will help to design a structure better as well. The performance of a structure can also be predicted by these methods. These techniques will include modeling of a structure, nondestructive testing, and utilization of statistical estimation methods. Most importantly, the methods will provide a `tool' for personnel in charge of the inspection of such structures, bridge inspectors for example, to perform inspections in a more objective and scientific way. Presently, these inspections are generally carried out visually and in a subjective manner. By taking a deflection and/or strain measurement at a point, a bridge inspector, with the help of a set of curves, will be able to quantify the existing condition of that structure compared to its original or new state. Equipped with this tool and periodic checking, an inspector will then be able to assess deterioration of a structure over time. Historical data will then be available for the inspection team to evaluate the performance of the structure. If the data show more than expected `wear,' appropriate action can be taken to avoid occurrences of damages or defects and in extreme cases total replacements of a structure. These actions will not only save resources such as money, material, and time, it may save lives as well.

  16. European industry attacks proposed carbon tax

    SciTech Connect

    Roberts, M.

    1995-08-09

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

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

    PubMed

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

    2015-03-01

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

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

    PubMed

    Koo, Hyung-Jun; Velev, Orlin D

    2013-01-01

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

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

    PubMed Central

    Balbach, Edith D.; Campbell, Richard B.

    2009-01-01

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

  20. Recent and current developments in distributed fiber optic sensing for structural monitoring

    NASA Astrophysics Data System (ADS)

    Griffiths, Richard W.; Nelson, Gary W.

    1989-06-01

    The development of a structural monitoring system based on light intensity modification in optical fibers and optical time-domain reflectometry techniques is reported. The system, which features a continuously distributed spatial coupling of an optical fiber sensor with a structure, can monitor both the magnitude and location of structurally related changes in strain, pressure, and temperature. All measurements are made at a terminal connected to one end of the distributed sensor and located on or near the structure, or remotely operated. Test data for a prototype system are included.

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

    SciTech Connect

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

    1997-12-31

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-05-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-03-01

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

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

    USGS Publications Warehouse

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

    2005-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Wu, Guangxi; Yu, Xiong

    2015-06-01

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

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

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

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

  7. The Influence of Coriolis Forces on Flow Structures of Channelized Large-Scale Turbidity Currents and their Depositional Patterns

    NASA Astrophysics Data System (ADS)

    Cossu, Remo

    Physical experiments are used to investigate the influence of the Coriolis forces on flow structures in channelized turbidity currents, and their implication for the evolution of straight and sinuous submarine channels. Initial tests were used to determine whether or not saline density currents are a good surrogate for particle-laden currents. Results imply that this assumption is valid when turbidity currents are weakly-depositional and have similar velocity and turbulence structures to saline density currents. Second, the controls of Coriolis forces on flow structures in straight channel sections are compared with two mathematical models: Ekman boundary layer dynamics and the theory of Komar [1969]. Ekman boundary layer dynamics prove to be a more suitable description of flow structures in rotating turbidity currents and should be used to derive flow parameters from submarine channels systems that are subjected to Coriolis forces. The significance of Coriolis forces for submarine channel systems were determined by evaluating the dimensionless Rossby number RoW. The Rossby number is defined as the ratio of the flow velocity, U, of a turbidity current to the channel width, W, and the rotation rate of the Earth represented by the Coriolis parameter, f. Coriolis forces are very significant for channel systems with RoW ≤. O(1) . Third, the effect of Coriolis forces on the internal flow structure in sinuous submarine channels is considered. Since previous studies have only considered pressure gradient and centrifugal forces, the Coriolis force provides a crucial contribution to the lateral momentum balance in channel bends. In a curved channel, both the Rossby number RoW and the ratio of the channel curvature radius R to the channel width W, determine whether Coriolis forces affect the internal flow structure. The results demonstrate that Coriolis forces can cause a significant shift of the density interface and the downstream velocity core of channelized turbidity currents. The sediment transport regime in high-latitude channel systems, which have RoW << R/W, is therefore strongly influenced by Coriolis forces. Finally, these findings are incorporated into a conceptual model describing the evolution of submarine channels at different latitudes. For instance, the Northern Hemisphere channels have a distinctly higher right levee system and migrate predominantly to the left side and generally exhibit a low sinuosity. In contrast, low latitude channel systems have RoW >> R/W so that centrifugal forces are more dominant. This results in more sinuous submarine channel systems with varying levee asymmetries in subsequent channel bends. In conclusion, Coriolis forces are negligible around the equator but should be considered in high latitude systems, particularly when RoW ˜ O(1) and RoW << R/W.

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

    PubMed

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

    2013-01-01

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

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

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

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

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

    SciTech Connect

    Doytcheva, Maya; Kaiser, Monja; De Jonge, Niels

    2006-01-01

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

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

    SciTech Connect

    Rocco Schiavilla

    2005-02-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-01-01

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

  13. Oxygen sensor design: analysis and correction of problems associated with zero current, stability and structure.

    PubMed

    Koch, Cameron J

    2003-01-01

    Membrane-covered polarographic sensors were designed by Leland Clark several decades ago. The membrane covering was a brilliant innovation because it provided an isolation of electrochemical elements from the external environment. These sensors have found a wide range of applications in many aspects of medicine, research and industry but they do not perform well at low oxygen levels because of high and unpredictable zero-current and drift characteristics. The key to overall improved zero-current and stability was a highly improved cathode seal design. Rather than heat-sealing wire into glass microtubing, a high temperature molding procedure was employed. Other improvements involved substantial modifications to the conventional methods of fixing the membrane in place, eliminating all crevices at the periphery of the membrane. This guards against potential contamination, entrapment of gas bubbles and carry over. The present sensor design can operate in gases and liquids with zero current less than 0.02% oxygen. PMID:12580420

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

    SciTech Connect

    Bolinger, Mark

    2014-04-09

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

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

    NASA Astrophysics Data System (ADS)

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

    2010-12-01

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

  16. Evaluation of state taxes and tax incentives and their impact on the development of geothermal energy in western states

    SciTech Connect

    Bronder, L.D.; Meyer, R.T.

    1981-01-01

    The economic impact of existing and prospective state taxes and tax incentives on direct thermal applications of geothermal energy are evaluated. Study area is twelve western states which have existing and potential geothermal activities. Economic models representing the geothermal producer and business enterprise phases of four industrial/commercial uses of geothermal energy are synthesized and then placed in the existing tax structures of each state for evaluation. The four enterprises are a commercial greenhouse (low temperature process heat), apartment complex (low temperature space heat), food processor (moderate temperature process heat), and small scale energy system (electrical and direct thermal energy for a small industrial park). The effects of the state taxations on net profits and tax revenues are determined. Tax incentives to accelerate geothermal development are also examined. The magnitudes of total state and local tax collections vary considerably from state to state, which implies that geothermal producers and energy-using businesses may be selective in expanding or locating their geothermal operations.

  17. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

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

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

    SciTech Connect

    Wendler, L.; Fomin, V.M. ); Krokhin, A.A. )

    1994-08-15

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

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

    USGS Publications Warehouse

    Gelfenbaum, G.; Stumpf, R.P.

    1993-01-01

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

  20. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

    Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial subsidies.…

  1. The Tax Break's Double Bind.

    ERIC Educational Resources Information Center

    Milner, Jeffrey L.; And Others

    1990-01-01

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

  2. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  3. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  4. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  5. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false The special tax stamp... special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and executed... special tax stamp as evidence of payment of the special (occupational) tax....

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true The special tax stamp... special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and executed... special tax stamp as evidence of payment of the special (occupational) tax....

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false The special tax stamp... special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and executed... special tax stamp as evidence of payment of the special (occupational) tax....

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true The special tax stamp... special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and executed... special tax stamp as evidence of payment of the special (occupational) tax....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false The special tax stamp... special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and executed... special tax stamp as evidence of payment of the special (occupational) tax....

  10. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  11. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  12. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

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

    NASA Astrophysics Data System (ADS)

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

    2009-11-01

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

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

    SciTech Connect

    Fonck, Raymond J.

    2004-07-12

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

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

    NASA Astrophysics Data System (ADS)

    Chen, Zheng-Shou; Kim, Wu-Joan

    2012-03-01

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

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

    PubMed

    Beuming, Thijs; Sherman, Woody

    2012-12-21

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

  17. Does every US smoker bear the same cigarette tax?

    PubMed Central

    Xu, Xin; Malarcher, Ann; OHalloran, Alissa; Kruger, Judy

    2015-01-01

    Aims To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Design Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. Setting United States. Participants A total of 16 542 adult current smokers aged 18 years or older. Measurements Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. Findings The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 710 cents per pack for every $1 increase in excise tax (pass-through rate of 1.071.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 3083 cents per pack for every $1 tax increase (pass-through rate of 0.300.83, P < 0.05). Conclusions Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. PMID:24861973

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

    NASA Astrophysics Data System (ADS)

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

    2012-05-01

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

  19. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. The need for strategic tax planning among nonprofit hospitals.

    PubMed

    Smith, Pamela C

    2005-01-01

    Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations. PMID:18973000

  2. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  3. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  4. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  5. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  6. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  7. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  8. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  9. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2013-04-01

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

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

    PubMed

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

    2016-03-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-02-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2013-12-01

    We outline the properties of the hyperfine-induced funnel structure observed in the two-electron spin blockade region of a weakly coupled vertical double quantum dot device. Hysteretic steps in the leakage current occur due to dynamic nuclear polarization when either the bias voltage or the magnetic field is swept up and down. When the bias voltage is swept, an intriguing ˜3 mT wide cusp near 0 T appears in the down-sweep position, and when the magnetic field is swept, the current at 0 T can be switched from "low" to "high" as the bias is increased.

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

    NASA Astrophysics Data System (ADS)

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

    1998-06-01

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

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

    SciTech Connect

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

    2013-12-04

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

  16. Anomalously high velocity of the domain walls driven by the electric current in bilayer permalloy-niobium structures

    NASA Astrophysics Data System (ADS)

    Egorov, S. V.; Bobkov, A. M.; Bobkova, I. V.; Uspenskaya, L. S.

    2015-01-01

    The motion of domain walls in bilayer permalloy-niobium strips under the effect both of the electric current flowing along the strips and of the applied magnetic field has been studied in a wide temperature range. On cooling from room to liquid helium temperature, the same structures exhibit hundredfold growth in the velocity of domain walls whose motion is induced by the transport current. At the same time, the hundredfold decrease in this velocity and the increase in the coercivity is observed if the motion is driven by the applied magnetic field. It is found that the maximum velocity of domain walls far exceeds the Walker limit.

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

    PubMed Central

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

    2015-01-01

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

  18. Josephson Current in Superconductor-ferromagnet Structure with YBCO-LSMO

    NASA Astrophysics Data System (ADS)

    Ishii, K.; Tachiki, M.; Ooi, S.; Hirata, K.

    We have studied transport property of superconductor-ferromagnet hybridized structure in nanometer-scale processed by a focused ion beam technique. The structure was consisted of high-Tc superconductor YBa2Cu3O7-x and half metallic ferromagnet La0.7Sr0.3MnO3 thin films deposited by pulse laser deposition on SrTiO3 (100) single crystal substrates. We have measured the I-V characteristics of the sample with 400 nm ferromagnetic layer, but we could not observe the proximity effect.

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

    SciTech Connect

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

    2004-08-02

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-09-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

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

    USGS Publications Warehouse

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

    1994-01-01

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

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

    ERIC Educational Resources Information Center

    Tuvi, Inbal; Nachmias, Rafi

    2001-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2012-04-01

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

  5. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  6. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  7. FROM THE CURRENT LITERATURE: Scanning tunneling microscopy of atomic structure, electronic properties, and surface chemical reactions

    NASA Astrophysics Data System (ADS)

    Maslova, N. S.; Panov, Vladimir I.

    1989-01-01

    This paper is a review of the application of scanning tunneling microscopy (STM) to the study of the electronic properties of clean surfaces, the changes in the electronic properties upon adsorption and surface chemical reactions, and the role that the electronic properties of a surface play in the formation of chemical bonds during reactions and in the formation of surface structures. The effect of the local density of electron states on the STM image of atoms of various elements is shown. A description is given of the electronic properties and the atomic structure of the reconstructed Si(111)-(7×7) surface. The example of the chemical reaction of NH3 with the Si(111)-(7×7) surface is used to show that the reactivity of various atoms is directly related to the presence of localized dangling bonds.

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

    NASA Astrophysics Data System (ADS)

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

    2016-05-01

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

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

    SciTech Connect

    Paquette, J. A.

    2012-03-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2015-04-01

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

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

    NASA Astrophysics Data System (ADS)

    Bruens, H.-D.

    1984-08-01

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

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

    PubMed Central

    2012-01-01

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

  13. Dark current and optical properties in asymmetric GaAs/AlGaAs staircase-like multiquantum well structure

    NASA Astrophysics Data System (ADS)

    Altin, E.; Hostut, M.; Ergun, Y.

    2013-05-01

    In this study, we investigate dark current voltage characteristics of GaAs/AlGaAs staircase-like asymmetric multiquantum well structure at various temperatures experimentally. Measured dark current density-voltage (Jd-V) characteristics are compared with the Levine Model. It is seen that the model fits well with the experimental dark current density. Ground state energy of electrons, heavy holes and light holes are calculated by Kronig-Penney Model. Optical properties of sample are characterized by photoluminescence and photoconductivity measurements. The temperature-dependent photoluminescence (PL) spectra of the GaAs/GaAlAs QWIP show that the peaks corresponding interband transition from the ground heavy-hole subband to the ground electronic subband (Ehh1 - Ee1) are dominantly observed and the peak positions corresponding to the interband transitions of the PL spectrum are dependent on the temperature. Photoconductivity measurement is performed for different negative polarities at 37 K.

  14. Eddy current interactions in a ferromagnet-normal metal bilayer structure, and its impact on ferromagnetic resonance lineshapes

    NASA Astrophysics Data System (ADS)

    Flovik, Vegard; Macià, Ferran; Kent, Andrew D.; Wahlström, Erik

    2015-04-01

    We investigate the effect of eddy currents on ferromagnetic resonance (FMR) in ferromagnet-normal metal (FM/NM) bilayer structures. Eddy-current effects are usually neglected for NM layer thicknesses below the microwave (MW) skin depth (≃800 nm for Au at 10 GHz). However, we show that in much thinner NM layers (10-100 nm of Au or Cu) they induce a phase shift in the FMR excitation when the MW driving field has a component perpendicular to the sample plane. This results in a strong asymmetry of the measured absorption lines. In contrast to typical eddy-current effects, the asymmetry is larger for thinner NM layers and is tunable through changing the sample geometry and the NM layer thickness.

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

    NASA Astrophysics Data System (ADS)

    Tuvi, Inbal; Nachmias, Rafi

    2001-12-01

    Web-Based Learning—usage of the web as an arena for learning—has captured the imagination and interest of science educators worldwide. The accessibility to a huge, interlinked, and complex network of information as well as the availability of novel communication means offer new ways to use scientific information, to communicate, and to learn. The web's advanced graphical tools and computational power allow scientists, educators, and students to visualize scientific data and processes in ways that were previously impossible, allowing a deeper understanding of natural phenomena. However, it is unclear to what extent these powerful tools are practically implemented in science education. Our study, aimed at answering this question, focused on the pedagogical and technological characteristics of web sites attempting to teach the subject of atomic structure. A classification scheme was developed and implemented on 95 educational web sites, of various levels and disciplines, focusing on atomic structure. The results show that advanced communication means and graphical tools are rarely used. While the content of the majority of web sites can be considered reliable, in their structure, level of graphics, and content they resemble an online version of a textbook rather than a new, interactive, learning environment. These findings are discussed in detail.

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

    NASA Astrophysics Data System (ADS)

    Okeke, Francisca N.; Obiora, Daniel N.

    2016-02-01

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

  17. Two-scale structure of the current layer controlled by meandering motion during steady-state collisionless driven reconnection

    NASA Astrophysics Data System (ADS)

    Ishizawa, A.; Horiuchi, R.; Ohtani, H.

    2004-07-01

    A steady two-scale structure of current layer is demonstrated in the collisionless driven reconnections without a guide field by means of two-dimensional full-particle simulations in an open system. The current density profile along the inflow direction consists of two parts. One is a low shoulder controlled by the ion-meandering motion, which is a bouncing motion in a field reversal region. The other is a sharp peak caused mainly by the electron-meandering motion. The shoulder structure is clearly separated from the sharp peak for the case of a large mass ratio calculation mi/me=200 because the ratio of the ion-meandering orbit amplitude to the electron-meandering orbit amplitude is proportional to (mi/me)1/4. Although the ion frozen-in constraint is broken within a distance of the ion skin depth c/ωpi, the violation due to the ion inertia is weak compared to the strong violation caused by the ion-meandering motion. The violation of the electron frozen-in constraint caused by the electron-meandering motion is stronger than the violation due to the electron inertia, and thus the electron-meandering motion produces the reconnection electric field in the central region where the current has the sharp peak structure.

  18. Carbon taxes and India

    SciTech Connect

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  19. Direct Measurement of Lightning Current Through a Wind-Turbine-Generator-Structure

    NASA Astrophysics Data System (ADS)

    Shiraishi, Yasuhiro; Otsuka, Takahiro

    In recent years, a wind turbine generator system is expected as one of clean energies to solve energy resources and global environmental problems. Those systems are installed in places with a strong wind. However, those places have also many winter lightning, which cause heavy damage to electric power facilities. Especially, these system in dozen of meter height are facing to severe problems such as an outage of the electric power and a maintenance check against lightning damage. In order to supply the stable energy, it is necessary to set up a lightning protection of the system. So, we developed the large diameter Rogowski coil, which can surround the steel pipe of the leg, and proved the performance by experiment. And using this Rogowski coil, we observed lightning current in some wind turbine generator systems in Japan. As the results of these observations, we got some observation data of lightning current, which struck the wind turbine generator system. This paper reports these observation techniques and results.

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

    NASA Astrophysics Data System (ADS)

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

    The use of graphene in spintronic devices depends, among other things, on its ability to convert a spin excitation into an electric charge signal, a phenomenon that requires a spin-orbit coupling (SOC). In this work we report the observation of two effects that show the existence of SOC in large-area CVD grown single-layer graphene (SLG) deposited on a single crystal film of the ferrimagnetic insulator yttrium iron garnet (YIG). The first is a magnetoresistance of graphene induced by the magnetic proximity effect with YIG. The second is the detection of a DC voltage along the graphene layer resulting from the conversion of the spin current generated by spin pumping from microwave driven FMR into charge current. We interpret the spin-to-charge conversion as arising from the inverse Rashba-Edelstein effect (IREE) made possible by the extrinsic spin-orbit coupling in graphene. These observations show that spin orbit coupling can be extrinsically enhanced in graphene by the proximity effect with a ferromagnetic layer. This result opens new possibilities for the use of graphene in spintronic devices with unique functionalities. Research supported in Brazil by the agencies CNPq, CAPES, FINEP, FAPEMIG, FACEPE, and in Chile by FONDECYT No. 1130705.

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

    SciTech Connect

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

    2014-11-15

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-01-01

    The present work is devoted to numerical simulation of temperature fields and the analysis of structural and strength properties of the samples surface layer of boron carbide ceramics treated by the high-current pulsed electron-beam of the submillisecond duration. The samples made of sintered boron carbide ceramics are used in these investigations. The problem of calculating the temperature field is reduced to solving the thermal conductivity equation. The electron beam density ranges between 8…30 J/cm2, while the pulse durations are 100…200 μs in numerical modelling. The results of modelling the temperature field allowed ascertaining the threshold parameters of the electron beam, such as energy density and pulse duration. The electron beam irradiation is accompanied by the structural modification of the surface layer of boron carbide ceramics either in the single-phase (liquid or solid) or two-phase (solid-liquid) states. The sample surface of boron carbide ceramics is treated under the two-phase state (solid-liquid) conditions of the structural modification. The surface layer is modified by the high-current pulsed electron-beam produced by SOLO installation at the Institute of High Current Electronics of the Siberian Branch of the Russian Academy of Sciences, Tomsk, Russia. The elemental composition and the defect structure of the modified surface layer are analyzed by the optical instrument, scanning electron and transmission electron microscopes. Mechanical properties of the modified layer are determined measuring its hardness and crack resistance. Research results show that the melting and subsequent rapid solidification of the surface layer lead to such phenomena as fragmentation due to a crack network, grain size reduction, formation of the sub-grained structure due to mechanical twinning, and increase of hardness and crack resistance.

  3. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2410 Account 241,...

  4. 76 FR 62689 - Tax Return Preparer Penalties Under Section 6695

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ..., 2008, as TD 9436, 73 FR 78430 (the December 2008 final regulations). The December 2008 final... IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. FOR FURTHER... requirements of current Sec. 1.6695-2(b)(1) if the tax return preparer records, in paper or electronic...

  5. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2410 Account 241,...

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

    NASA Technical Reports Server (NTRS)

    Key, Samuel W.

    1993-01-01

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

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

    PubMed

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

    2010-09-13

    Sub-wavelength antireflective structures are fabricated on a silicon nitride passivation layer of a Ga₀.₅In₀.₅P/GaAs/Ge triple-junction solar cell using polystyrene nanosphere lithography followed by anisotropic etching. The fabricated structures enhance optical transmission in the ultraviolet wavelength range, compared to a conventional single-layer antireflective coating (ARC). The transmission improvement contributes to an enhanced photocurrent, which is also verified by the external quantum efficiency characterization of the fabricated solar cells. Under one-sun illumination, the short-circuit current of a cell with sub-wavelength structures is enhanced by 46.1% and 3.4% due to much improved optical transmission and current matching, compared to cells without an ARC and with a conventional SiN(x) ARC, respectively. Further optimizations of the sub-wavelength structures including the periodicity and etching depth are conducted by performing comprehensive calculations based on a rigorous couple-wave analysis method. PMID:21165062

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

    PubMed Central

    Ray, Soumya; Liu, Min

    2013-01-01

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

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

    PubMed

    Ghosh, Aurobrata; Deriche, Rachid

    2016-02-01

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

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

    NASA Astrophysics Data System (ADS)

    Ghosh, Aurobrata; Deriche, Rachid

    2016-02-01

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

  11. Predicting the Vertical Structure of Tidal Current and Salinity in San Francisco Bay, California

    NASA Astrophysics Data System (ADS)

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

    1990-05-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2010-05-01

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

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

    PubMed

    Gold, M

    1991-03-01

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

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

    NASA Astrophysics Data System (ADS)

    Sakai, Tatsuo

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

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

    DOEpatents

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

    2015-06-30

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

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

    SciTech Connect

    Joseph, I

    2009-04-08

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

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

    PubMed

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

    2015-05-01

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

  18. Urban and rural populations and labour-force structures: current patterns and their implications.

    PubMed

    Marcoux, A

    1990-01-01

    The discussion of the changing structure in urban and rural areas due to changing migration patterns reflects the effect on crop designation and production, the connection to development and fertility issues, and the labor force structure. Different patterns of migration by sex occur between Ethiopia where female rural-to-urban migration is the dominant trend and Indonesia where males moving to urban areas occurs. When countries are identified as primarily male urban and female rural, the migration pattern is male rural-to-urban and is concentrated in African countries, whereas the reverse with female urban and male rural occurs in Latin America and developed countries. The tendency of the age structure in developed and developing countries is for the concentration of the 20 -49 year olds in urban areas and the under 20 and over 49 in rural areas. It is determined that those under 20 have 3 times greater importance in developing rather than developed countries. While in Tunisia and the Near East the over-age-49 rural population has increased, in Cameroon, Myanmar, and Bangladesh, the rural under-age-30 population has increased suggesting different migration patterns; however, there is insufficient computerized data for analysis of regional world trends. The migration pattern of child bearing age women affects the aging rural population in either of two ways. 1) Women stay and bear children and help with farm production while male migrate, thus increasing the youth and over 50 populations. 2) Whole families move with only the aging remaining. The determinants of migration are complex. When there is inequality in land distribution, the most mobile population are those without land or with very small holdings. If agricultural workers are dependent on a landlord, then migration is decreased. Technology and mechanization which have predominated in the last decades can both displace labor in rural areas when situated next to farms and increase labor when multiple cropping is practiced. Technological contributions of fertilizer and irrigation can contribute to rural staying power depending upon the use of labor. Where household income increased due to labor intensive high value crops like tea or tobacco, the incentive to move is decreased unless security is desired through diversification of income. Field studies reflect that indeed women and children replace lost male agricultural workers, and although controversial, it appears from empirical studies that productivity in the long run goes down. Where cash crops and food crops are interchanged, famine can result. PMID:12343057

  19. Impact of tax incentives on the commercialization of solar thermal electric technologies. Volume II. Federal revenue considerations

    SciTech Connect

    Bos, P.B.; Morris, G.P.

    1985-11-01

    The purpose of this study was to quantify the impact of the Solar Thermal Central Receiver (STCR) tax incentives and commercialization on the federal treasury revenues. The initial STCR market penetration was assumed to take place in California, because of favorable local conditions. The initial financing was assumed to be underwritten by intermediary partnerships under long-term avoided cost contracts with the local utility companies with subsequent sale of the plants to utilities at competitive prices. To estimate the impacts of these various tax incentives associated with the commercialization of the STCR technology, the tax revenues and costs for the STCR plants were compared with the tax revenues and costs for the displaced conventional power plants. This differential analysis takes into account the different operating expenses, as well as the different depreciation charges, financing costs, and tax credits associated with STCR and conventional plants. The study also evaluated the impact of both the previous (1983) and current (1984) proposed federal energy tax credits. The resulting total annual tax cash flows were subsequently cumulated to determine the aggregate tax revenues and costs throughout the 1985 to 2034 time period. The results of this analysis indicate that the initial federal tax revenues are negative. With increasing market penetration, the installed costs of the STCR plants decrease rapidly and the net present values of the tax revenue cash flows associated with plants constructed after 1995 are positive, and become significantly larger than those for the corresponding displaced conventional plants.

  20. Health spending, illicit financial flows and tax incentives in Malawi.

    PubMed

    O'Hare, B; Curtis, M

    2014-12-01

    This analysis examines the gaps in health care financing in Malawi and how foregone taxes could fill these gaps. It begins with an assessment of the disease burden and government health expenditure. Then it analyses the tax revenues foregone by the government of Malawi by two main routes: Illicit financial flows (IFF) from the country, Tax incentives. We find that there are significant financing gaps in the health sector; for example, government expenditure is United States Dollars (USD) 177 million for 2013/2014 while projected donor contribution in 2013/2014 is USD 207 million and the total cost for the minimal health package is USD 535 million. Thus the funding gap between the government budget for health and the required spending to provide the minimal package for 2013/2014 is USD 358 million. On the other hand we estimate that almost USD 400 million is lost through IFF and corporate utilization of tax incentives each year. The revenues foregone plus the current government health spending would be sufficient to cover the minimal public health package for all Malawians and would help tackle Malawi's disease burden. Every effort must be made, including improving transparency and revising laws, to curtail IFF and moderate tax incentives. PMID:26167264

  1. Application of structural health monitoring technologies to bio-systems: current status and path forward

    NASA Astrophysics Data System (ADS)

    Bhalla, Suresh; Srivastava, Shashank; Suresh, Rupali; Moharana, Sumedha; Kaur, Naveet; Gupta, Ashok

    2015-03-01

    This paper presents a case for extension of structural health monitoring (SHM) technologies to offer solutions for biomedical problems. SHM research has made remarkable progress during the last two/ three decades. These technologies are now being extended for possible applications in the bio-medical field. Especially, smart materials, such as piezoelectric ceramic (PZT) patches and fibre-Bragg grating (FBG) sensors, offer a new set of possibilities to the bio-medical community to augment their conventional set of sensors, tools and equipment. The paper presents some of the recent extensions of SHM, such as condition monitoring of bones, monitoring of dental implant post surgery and foot pressure measurement. Latest developments, such as non-bonded configuration of PZT patches for monitoring bones and possible applications in osteoporosis detection, are also discussed. In essence, there is a whole new gamut of new possibilities for SHM technologies making their foray into the bi-medical sector.

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

    PubMed

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

    2014-01-01

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

  3. The knee meniscus: structure-function, pathophysiology, current repair techniques, and prospects for regeneration

    PubMed Central

    Makris, Eleftherios A.; Hadidi, Pasha; Athanasiou, Kyriacos A.

    2011-01-01

    Extensive scientific investigations in recent decades have established the anatomical, biomechanical, and functional importance that the meniscus holds within the knee joint. As a vital part of the joint, it acts to prevent the deterioration and degeneration of articular cartilage, and the onset and development of osteoarthritis. For this reason, research into meniscus repair has been the recipient of particular interest from the orthopedic and bioengineering communities. Current repair techniques are only effective in treating lesions located in the peripheral vascularized region of the meniscus. Healing lesions found in the inner avascular region, which functions under a highly demanding mechanical environment, is considered to be a significant challenge. An adequate treatment approach has yet to be established, though many attempts have been undertaken. The current primary method for treatment is partial meniscectomy, which commonly results in the progressive development of osteoarthritis. This drawback has shifted research interest towards the fields of biomaterials and bioengineering, where it is hoped that meniscal deterioration can be tackled with the help of tissue engineering. So far, different approaches and strategies have contributed to the in vitro generation of meniscus constructs, which are capable of restoring meniscal lesions to some extent, both functionally as well as anatomically. The selection of the appropriate cell source (autologous, allogeneic, or xenogeneic cells, or stem cells) is undoubtedly regarded as key to successful meniscal tissue engineering. Furthermore, a large variation of scaffolds for tissue engineering have been proposed and produced in experimental and clinical studies, although a few problems with these (e.g., byproducts of degradation, stress shielding) have shifted research interest towards new strategies (e.g., scaffoldless approaches, self-assembly). A large number of different chemical (e.g., TGF-β1, C-ABC) and mechanical stimuli (e.g., direct compression, hydrostatic pressure) have also been investigated, both in terms of encouraging functional tissue formation, as well as in differentiating stem cells. Even though the problems accompanying meniscus tissue engineering research are considerable, we are undoubtedly in the dawn of a new era, whereby recent advances in biology, engineering, and medicine are leading to the successful treatment of meniscal lesions. PMID:21764438

  4. Micronekton community structure in the epipelagic zone of the northern California Current upwelling system

    NASA Astrophysics Data System (ADS)

    Jason Phillips, A.; Brodeur, Richard D.; Suntsov, Andrey V.

    2009-01-01

    Spatial and temporal variability in the micronekton community and in oceanographic conditions were evaluated from nighttime midwater trawl samples collected between Heceta Head, Oregon (44.0°N) and Willapa Bay, Washington (46.6°N). Collections from 13 cruises (176 trawls) from 2004 to 2006 yielded over 17,000,000 micronekton individuals (350,000 excluding euphausiids), representing 76 taxa and 43 families. The community was numerically dominated by euphausiids, followed in decreasing order by midwater shrimp ( Sergestes similis), lanternfishes (Myctophidae), late larval/juvenile rockfishes ( Sebastes spp.), age-0 Pacific hake ( Merluccius productus), and pelagic squid ( Abraliopsis felis). We used cluster analysis, ordinations, multi-response permutation procedures (MRPP), and indicator species analysis (ISA) to examine community structure of the 28 dominant taxa. Ordination and cluster results indicated that distance from shore and sea-floor depth best characterized habitats used by different assemblages of the micronekton community. Temperature and salinity at various depths influenced community structure to a lesser extent, along with Ekman transport. MRPP and ISA results indicated that nearly all dominant taxa were associated with cross-shelf gradients. Based upon a comparison between historical samples collected in 1976 and 1981 and comparable trawls from this survey, distinct decadal differences among micronektonic fish assemblages were observed, including more juvenile flatfishes and rockfishes but a lower diversity of mesopelagic fishes, which may be related to interdecadal environmental changes between the two time periods. This study represents the first examination of the relationships between both vertebrate and invertebrate members of the epipelagic nekton community.

  5. Structure of the Newport-Inglewood/Rose Canyon and Palos Verdes Fault Zones and Implications for Current Fault Models

    NASA Astrophysics Data System (ADS)

    Sahakian, V. J.; Bormann, J. M.; Klotsko, S.; Holmes, J. J.; Driscoll, N. W.; Harding, A. J.; Kent, G.; Wesnousky, S. G.

    2014-12-01

    Faulting in the Inner California Borderlands is complex. In the past, this region has undergone various deformational events such as extensional and rotational deformation to variable strike-slip deformation; this has imparted the geomorphology and fault structures observed offshore Southern California. Several hypotheses have been proposed to explain the current fault structures and the hazards they pose to populated coastal regions. The geometry and architecture of these structures can have significant implications for ground motions in the event of a rupture, and therefore impact working models of hazard assessment. Here, focusing on the Newport-Inglewood/Rose Canyon (NI/RC) and Palos Verdes (PV) fault zones, we use new and existing multibeam, CHIRP and Multi-Channel Seismic (MCS) data to describe the geometry of the fault system. We interpret reprocessed (prestack time migration) MCS data collected in 1979, 1986, and 2006 as well as newly acquired high-res MCS datasets collected offshore San Diego County. Combining these high and intermediate resolution datasets with very high resolution CHIRP data, we define structures that show distinct changes in the style of deformation through time, and place constraints on the segmentation of faults in this system. The timing of the most recent deformation on the NI/RC appears to vary along-strike. Likewise, the NI/RC fault's dip direction and angle appears to vary along-strike, and these changes in dip seem to mark the boundaries of restraining and releasing bends. Additionally, the NI/RC fault appears to die away to the north, possibly partitioning its strain on to the PV fault. We will present interpretations of the faults' current deformational activity as well as likelihood of rupture propagating across releasing/restraining bends, and discuss how this impacts current fault models that are employed for hazard assessment for Los Angeles and San Diego counties.

  6. Double injection, resonant-tunneling recombination, and current-voltage characteristics in double-graphene-layer structures

    SciTech Connect

    Ryzhii, M.; Ryzhii, V.; Otsuji, T.; Maltsev, P. P.; Leiman, V. G.; Ryabova, N.; Mitin, V.

    2014-01-14

    We evaluate the effect of the recombination associated with interlayer transitions in ungated and gated double-graphene-layer (GL) structures on the injection of electrons and holes. Using the proposed model, we derive analytical expressions for the spatial distributions of the electron and hole Fermi energies and the energy gap between the Dirac points in GLs as well as their dependences on the bias and gate voltages. The current-voltage characteristics are calculated as well. The model is based on hydrodynamic equations for the electron and hole transports in GLs under the self-consistent electric field. It is shown that in undoped double-GL structures with weak scattering of electrons and holes on disorder, the Fermi energies and the energy gap are virtually constant across the main portions of GLs, although their values strongly depend on the voltages and recombination parameters. In contrast, the electron and hole scattering on disorder lead to substantial nonuniformities. The resonant inter-GL tunneling enables N-shaped current-voltage characteristics provided that GLs are sufficiently short. The width of the current maxima is much larger than the broadening of the tunneling resonance. In the double-GL structures with relatively long GLs, the N-shaped characteristics transform into the Z-shaped characteristics. The obtained results are in line with the experimental observations [Britnell et al., Nat. Commun. 4, 1794–1799 (2013)] and might be useful for design and optimization of different devices based on double-GL structures, including field-effect transistors and terahertz lasers.

  7. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provisions of prior law. If the gift tax value is lower than the estate tax value, it is reduced by the entire amount of the exclusion. If the estate tax value is lower than the gift tax value, it is...

  8. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... provisions of prior law. If the gift tax value is lower than the estate tax value, it is reduced by the entire amount of the exclusion. If the estate tax value is lower than the gift tax value, it is...

  9. Filamentary structures in dense plasma focus: Current filaments or vortex filaments?

    NASA Astrophysics Data System (ADS)

    Soto, Leopoldo; Pavez, Cristian; Castillo, Fermin; Veloso, Felipe; Moreno, José; Auluck, S. K. H.

    2014-07-01

    Recent observations of an azimuthally distributed array of sub-millimeter size sources of fusion protons and correlation between extreme ultraviolet (XUV) images of filaments with neutron yield in PF-1000 plasma focus have re-kindled interest in their significance. These filaments have been described variously in literature as current filaments and vortex filaments, with very little experimental evidence in support of either nomenclature. This paper provides, for the first time, experimental observations of filaments on a table-top plasma focus device using three techniques: framing photography of visible self-luminosity from the plasma, schlieren photography, and interferometry. Quantitative evaluation of density profile of filaments from interferometry reveals that their radius closely agrees with the collision-less ion skin depth. This is a signature of relaxed state of a Hall fluid, which has significant mass flow with equipartition between kinetic and magnetic energy, supporting the "vortex filament" description. This interpretation is consistent with empirical evidence of an efficient energy concentration mechanism inferred from nuclear reaction yields.

  10. Filamentary structures in dense plasma focus: Current filaments or vortex filaments?

    SciTech Connect

    Soto, Leopoldo Pavez, Cristian; Moreno, José; Castillo, Fermin; Veloso, Felipe; Auluck, S. K. H.

    2014-07-15

    Recent observations of an azimuthally distributed array of sub-millimeter size sources of fusion protons and correlation between extreme ultraviolet (XUV) images of filaments with neutron yield in PF-1000 plasma focus have re-kindled interest in their significance. These filaments have been described variously in literature as current filaments and vortex filaments, with very little experimental evidence in support of either nomenclature. This paper provides, for the first time, experimental observations of filaments on a table-top plasma focus device using three techniques: framing photography of visible self-luminosity from the plasma, schlieren photography, and interferometry. Quantitative evaluation of density profile of filaments from interferometry reveals that their radius closely agrees with the collision-less ion skin depth. This is a signature of relaxed state of a Hall fluid, which has significant mass flow with equipartition between kinetic and magnetic energy, supporting the “vortex filament” description. This interpretation is consistent with empirical evidence of an efficient energy concentration mechanism inferred from nuclear reaction yields.

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

    SciTech Connect

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

    2015-04-15

    Simulations of decaying magnetohydrodynamic (MHD) turbulence are performed with a fluid and a kinetic code. The initial condition is an ensemble of long-wavelength, counter-propagating, shear-Alfvén waves, which interact and rapidly generate strong MHD turbulence. The total energy is conserved and the rate of turbulent energy decay is very similar in both codes, although the fluid code has numerical dissipation, whereas the kinetic code has kinetic dissipation. The inertial range power spectrum index is similar in both the codes. The fluid code shows a perpendicular wavenumber spectral slope of k{sub ⊥}{sup −1.3}. The kinetic code shows a spectral slope of k{sub ⊥}{sup −1.5} for smaller simulation domain, and k{sub ⊥}{sup −1.3} for larger domain. We estimate that collisionless damping mechanisms in the kinetic code can account for the dissipation of the observed nonlinear energy cascade. Current sheets are geometrically characterized. Their lengths and widths are in good agreement between the two codes. The length scales linearly with the driving scale of the turbulence. In the fluid code, their thickness is determined by the grid resolution as there is no explicit diffusivity. In the kinetic code, their thickness is very close to the skin-depth, irrespective of the grid resolution. This work shows that kinetic codes can reproduce the MHD inertial range dynamics at large scales, while at the same time capturing important kinetic physics at small scales.

  12. Inverse cascade in the structure of substorm aurora and non-linear dynamics of field-aligned current filaments

    NASA Astrophysics Data System (ADS)

    Kozelov, B. V.; Golovchanskaya, I. V.; Mingalev, O. V.

    2011-08-01

    We investigate time evolution of scaling index αA that characterizes auroral luminosity fluctuations at the beginning of substorm expansion. With the use of UVI images from the Polar satellite, it is shown that αA typically varies from values less than unity to ~1.5, increasing with breakup progress. Similar scaling features were previously reported for fluctuations at smaller scales from all-sky TV observations. If this signature is interpreted in terms of non-linear interactions between scales, it means that the power of small-scale fluctuations is transferred with time to larger scales, a kind of the inverse cascade. Scaling behavior in the aurora during substorm activity is compared with that in the field-aligned currents simulated numerically in the model of non-linear interactions of Alfvénic coherent structures, according to the Chang et al. (2004) scenario. This scenario also suggests an inverse cascade, manifesting in clustering of small-scale field-aligned current filaments of the same polarity and formation of "coarse-grained" structures of field-aligned currents.

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

    NASA Technical Reports Server (NTRS)

    Wincheski, Buzz; Williams, Phillip; Simpson, John

    2007-01-01

    The use of eddy current techniques for the detection of outer diameter damage in tubing and many complex aerospace structures often requires the use of an inner diameter probe due to a lack of access to the outside of the part. In small bore structures the probe size and orientation are constrained by the inner diameter of the part, complicating the optimization of the inspection technique. Detection of flaws through a significant remaining wall thickness becomes limited not only by the standard depth of penetration, but also geometrical aspects of the probe. Recently, an orthogonal eddy current probe was developed for detection of such flaws in Space Shuttle Primary Reaction Control System (PRCS) Thrusters. In this case, the detection of deeply buried stress corrosion cracking by an inner diameter eddy current probe was sought. Probe optimization was performed based upon the limiting spatial dimensions, flaw orientation, and required detection sensitivity. Analysis of the probe/flaw interaction was performed through the use of finite and boundary element modeling techniques. Experimental data for the flaw detection capabilities, including a probability of detection study, will be presented along with the simulation data. The results of this work have led to the successful deployment of an inspection system for the detection of stress corrosion cracking in Space Shuttle Primary Reaction Control System (PRCS) Thrusters.

  14. Electronic structures and current conductivities of B, C, N and F defects in amorphous titanium dioxide.

    PubMed

    Pham, Hieu H; Wang, Lin-Wang

    2015-05-01

    Although titanium dioxide (TiO2) has been extensively studied and widely used in energy and environmental areas, the amorphous form and its related defect properties are poorly understood. Recent studies, however, have emphasized the crucial role of amorphousness in producing competitively good performances in photochemical applications. In this work we have investigated for the first time the effects of various dopants (B, C, N and F) on charge carrier transport in amorphous titanium dioxide (a-TiO2), given that doping is a common technique used to tune the electronic properties of semiconductors, and that the existence of these impurities could also be unintentionally introduced during the synthesis process. The a-TiO2 model was obtained using a classical molecular dynamics method, followed by density-functional theory calculations (DFT + U, with Hubbard correction term U) on electronic structures and defect states. The formation of these impurity defects in a-TiO2 was found to be energetically more favorable by several eV than their crystal counterparts (in rutile). The contributions of these defect states to the charge transfer processes were examined by means of Marcus theory. PMID:25872146

  15. Thermal structure of current sheets and supra-arcade downflows in the solar corona

    SciTech Connect

    Hanneman, Will J.; Reeves, Katharine K. E-mail: kreeves@cfa.harvard.edu

    2014-05-10

    After the peak intensity of many large solar flares, magnetic and thermodynamic processes give rise to a phenomenon known as supra-arcade downflows (SADs). SADs are sunward flowing density depletions, often observed in post-flare plasma sheets. Some models have suggested that the plasma in the dark lanes is heated to temperatures of 20-80 MK, which is much hotter than temperatures of the surrounding plasma. In this work, we use data from the Atmospheric Imaging Assembly on the Solar Dynamics Observatory and the X-Ray Telescope on the Hinode satellite to determine the thermal structure of SADs in the solar corona. We examine four flares that took place on 2011 October 22, 2012 January 14, 2012 January 16, and 2012 January 27. Differential emission measures are calculated for each flare and we compare the temperatures in the SADs to those of the surrounding plasma. We find that the SADs are hotter than the background, but cooler than the surrounding plasma in most cases, with only 1 out of the 11 SADs examined here having a slightly higher temperature than its surroundings.

  16. Structural changes of anodic layer on titanium in sulfate solution as a function of anodization duration in constant current mode

    NASA Astrophysics Data System (ADS)

    Komiya, Shinji; Sakamoto, Kouta; Ohtsu, Naofumi

    2014-03-01

    The present study investigated the effect of anodization time, in constant current mode, on the anodic oxide layer formed on titanium (Ti). Anodization of the Ti substrate was carried out in a 0.1 M (NH4)2SO4 aqueous solution with reaction times of various durations, after which the characteristics and photocatalytic activity were investigated in detail. The TiO2 layer fabricated in a short duration exhibited comparatively flat surface morphology and an anatase-type crystal structure. This layer acted as a photocatalyst only under ultraviolet light (UV) illumination. Upon prolonging the anodization, the layer structure changed drastically. The surface morphology became rough, and the crystal structure changed to rutile-type TiO2. Furthermore, the layer showed photocatalytic activity both under UV and visible light illumination. Further anodization increased the amount of methylene blue (MB) adsorbed on the surface, but did not cause additional change to the structure of the anodic layer. The surface morphology and crystal structure of the anodic layer were predominantly controlled by the anodization time; thus, the anodization time is an important parameter for controlling the characteristics of the anodic layer.

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

    PubMed

    Anthony, M F

    1997-01-01

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

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

    PubMed

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

    2016-04-01

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

  19. Lateral growth of ZnO nanorod arrays in polyhedral structures for high on-current field-effect transistors.

    PubMed

    Park, Yong-Kyu; Rho, Won-Yeop; Mahmoudi, Tahmineh; Hahn, Yoon-Bong

    2014-09-18

    Lateral growth of one-dimensional nanostructures is crucial for high performance field-effect transistors (FETs) which can drive a high on-current that is proportional to the number of nanorods (NRs) aligned between electrodes. Hence, it is strongly required to laterally and directly grow a large number of NRs between electrodes. For the first time, we propose a polyhedral-type FET (PH-FET) based on laterally-grown ZnO NRs, which includes circle, square and triangle configurations. The PH-FET structure not only provides a larger contact area than that of the planar parallel-type FET so that a great number of ZnO NRs are aligned between electrodes, but also generates a high on-current in the mA range (i.e., 5.5-6.8 mA). The high on-current PH-FET opens up a new range of applications for power devices where large currents have to be switched. PMID:25068450

  20. Manipulation of multiple 360o domain wall structures and its current-driven motion in a magnetic nanostripe

    NASA Astrophysics Data System (ADS)

    Dong, Wenjun; Su, Yuanchang; Lei, Haiyang; Hu, Jingguo

    2015-11-01

    Dynamics of multiple transverse walls (TWs) in a magnetic nanostripe is studied by micromagnetic simulations. It shows that, when TWs are arranged in a stripe with same orientation, they will attract each other and finally annihilate. However, when adjacent TWs are arranged with opposite orientation, a metastable complex wall can be formed, e.g., two TWs lead to 360o wall. For three or more TWs, the formed complex wall includes a number of 360o substructures, which is called multiple 360o structure (M360S) here. The M360S itself may be used to store multiple logical data since each 360o substructure can act as logical "0" or "1". On the other hand, the M360S may behave like single TW under an applied current, namely, the M360S can be driven steadily by current like that of single TW. A parity effect of the number of 360o substructures on the critical current for the annihilation is found. Namely, when the number is odd or even, the critical current increase or decrease with the increasing of the number, respectively. The parity effect is relevant to the out-of-plane magnetic moment of the M360S.

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

    NASA Astrophysics Data System (ADS)

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

    2015-11-01

    Hall cross structures in magnetic nanowires are commonly used for electrical detection of magnetization reversal in which a domain wall (DW) is conventionally nucleated by a local Oersted field. In this letter, we demonstrate DW nucleation in Co/Ni perpendicular magnetic anisotropy nanowire at the magnetic Hall cross junction. The DWs are nucleated by applying an in-plane pulsed current through the nanowire without the need of a local Oersted field. The change in Hall resistance, detected using anomalous Hall effect, is governed by the magnetic volume switched at the Hall junction, which can be tuned by varying the magnitude of the applied current density and pulse width. The nucleated DWs are driven simultaneously under the spin transfer torque effect when the applied current density is above a threshold. The possibility of multiple DW generation and variation in magnetic volume switched makes nucleation process stochastic in nature. The in-plane current induced stochastic nature of DW generation may find applications in random number generation.

  2. Effect of current density and bath composition on crystalline structure and magnetic properties of electrodeposited FeCoW alloy

    NASA Astrophysics Data System (ADS)

    Ghaferi, Z.; Sharafi, S.; Bahrololoom, M. E.

    2015-11-01

    In this research, FeCoW alloy coatings were prepared by galvanostatic method. The influence of current density and bath composition on microstructure and magnetic properties of electrodeposited FeCoW alloys were also studied. All coatings showed (2 2 0) preferred orientation with a two phase structure at higher current densities. Grain size of the coatings deposited from 0.01 and 0.03 M tungsten content electrolytes was in the range of 29-126 and 10-42 nm, respectively. Microhardness of the coatings deposited from the former electrolyte changed by chemical composition of the alloys, while this parameter changed by grain-size reduction for the coatings deposited from the latter one. The coercivity was controlled by grain-size reduction and surface morphology. It could be stated that the high-tungsten content electrolyte produced coatings with superior magnetic behaviour and microhardness compared with the electrolyte with low -tungsten content.

  3. a Nonlinear Fluid-Structure Interaction Analysis of a Near-Bed Submarine Pipeline in a Current

    NASA Astrophysics Data System (ADS)

    Lam, K. Y.; Wang, Q. X.; Zong, Z.

    2002-12-01

    A negative lift force (attraction) can be induced on a near-bed pipeline in a horizontal current due to asymmetric flow. This negative lift force has a significant influence on the behaviour of the near-bed pipeline, causing two remarkable failure patterns. One failure pattern is due to stability loss, and the pipeline fully rests on the seabed. The other is due to the excessive stress or deformation even if the pipeline is stable in a position between the original equilibrium position and the seabed. A quantitative method to assess these two failure patterns by combining boundary element and finite element methods is proposed in this paper. This is a nonlinear fluid-structure interaction problem, and an iteration procedure is used herein to solve it. Numerical examples reveal that there exists a critical current velocity, above which the pipeline fails. The relationship between the critical velocity and the distance from the pipeline to the seabed is given.

  4. Funding School Choice: A Road Map to Tax-Credit Scholarship Programs and Scholarship Granting Organizations. Issues in Depth

    ERIC Educational Resources Information Center

    Forster, Greg

    2006-01-01

    Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that…

  5. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and

  6. 27 CFR 24.70 - Claims for credit of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Claims for credit of tax... credit of tax. Claims for credit of tax, as provided in this part, may be filed after determination of the tax whether or not the tax has been paid. Where a claim for credit of tax is filed, the...

  7. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  8. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-3 Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax...

  9. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  10. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  11. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

  12. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  13. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  14. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard,...

  15. State and Local Tax Performance, 1981 (Basic Tabulations).

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Schoening, Niles C.

    Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal

  16. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files...

  18. State and Local Tax Performance, 1981 (Basic Tabulations).

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Schoening, Niles C.

    Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

  19. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... a foreign income tax for foreign tax credit purposes (REG-124152-06, 71 FR 44240 (Aug. 4, 2006)). In... addition, these regulations provide rules for determining related income and split taxes and for... be) will be treated as split taxes to the extent such taxes would be split taxes if the...

  20. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The... the computation of consolidated taxable income); (b) The tax imposed by section 541 on...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  2. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  3. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  4. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  5. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  6. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  7. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  8. 27 CFR 53.61 - Imposition and rates of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax. 53.61 Section 53.61 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... AMMUNITION Tax Rates § 53.61 Imposition and rates of tax. (a) Imposition of tax. Section 4181 of the Code imposes a tax on the sale of the following articles by the manufacturer, producer, or importer thereof:...

  9. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Computation of tax liability. 1.1502-2 Section 1.1502-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for...

  10. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year...

  11. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

  12. Fractal structure of low-temperature plasma of arc discharge as a consequence of the interaction of current sheets

    NASA Astrophysics Data System (ADS)

    Smolanov, N. A.

    2016-01-01

    The structure of the particles deposited from the plasma arc discharge were studied. The flow of plasma spreading from the cathode spot to the walls of the vacuum chamber. Electric and magnetic fields to influence the plasma flow. The fractal nature of the particles from the plasma identified by small-angle X-ray scattering. Possible cause of their formation is due to the instability of the growth front and nonequilibrium conditions for their production - a high speed transition of the vapor-liquid-solid or vapor - crystal. The hypothesis of a plasma arc containing dust particles current sheets was proposed.

  13. Current treatment of bulk single walled carbon nanotubes to heal defects without structural change for increased electrical and thermal conductivities

    NASA Astrophysics Data System (ADS)

    Matsumoto, Naoyuki; Oshima, Azusa; Yumura, Motoo; Futaba, Don N.; Hata, Kenji

    2015-05-01

    By applying electrical current with heat, we succeeded in improving the graphitization of single walled carbon nanotubes (SWCNTs) without increasing the diameter and wall number. At 800 C, 150 A cm-2 (1150 W cm-2) for 1 min, we achieved a 3.2-times increase in the Raman G- to D-band ratio, a 3.1-times increase in electrical conductivity (from 25.2 to 78.1 S cm-1), a 3.7-times increase in thermal conductivity (from 3.5 to 12.8 W m-1 K-1), and even a 1.7-times increase in dispersibility (from 1.7 to 2.9 mg L-1). The electrical and thermal conductivities did not only increase simultaneously, but their relative increases were identical across our experimental range that stems from defect healing without any change in diameter and wall number. In contrast, a significant increase in diameter and wall number was observed when current was not applied. These results demonstrate the importance of applying current to improve the graphitization of SWCNTs while maintaining their structure as SWCNTs.By applying electrical current with heat, we succeeded in improving the graphitization of single walled carbon nanotubes (SWCNTs) without increasing the diameter and wall number. At 800 C, 150 A cm-2 (1150 W cm-2) for 1 min, we achieved a 3.2-times increase in the Raman G- to D-band ratio, a 3.1-times increase in electrical conductivity (from 25.2 to 78.1 S cm-1), a 3.7-times increase in thermal conductivity (from 3.5 to 12.8 W m-1 K-1), and even a 1.7-times increase in dispersibility (from 1.7 to 2.9 mg L-1). The electrical and thermal conductivities did not only increase simultaneously, but their relative increases were identical across our experimental range that stems from defect healing without any change in diameter and wall number. In contrast, a significant increase in diameter and wall number was observed when current was not applied. These results demonstrate the importance of applying current to improve the graphitization of SWCNTs while maintaining their structure as SWCNTs. Electronic supplementary information (ESI) available. See DOI: 10.1039/c5nr00170f

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

    PubMed

    Tsujimura, Seiya; Murata, Kazuki; Akatsuka, Wataru

    2014-10-15

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

  15. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  16. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts

  17. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 301... (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts, and Assessable Penalties Additions to the Tax and Additional Amounts § 301.6651-1 Failure to...

  18. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 301... (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts, and Assessable Penalties Additions to the Tax and Additional Amounts § 301.6651-1 Failure to...

  19. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  20. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  1. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  2. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  3. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  4. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

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

    2009-04-01

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

  6. Considering the health care entity C corporation conversion to tax pass-through entity status.

    PubMed

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets. PMID:23971141

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

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

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

  8. Electrodeposition of hierarchically structured three-dimensional nickel–iron electrodes for efficient oxygen evolution at high current densities

    PubMed Central

    Lu, Xunyu; Zhao, Chuan

    2015-01-01

    Large-scale industrial application of electrolytic splitting of water has called for the development of oxygen evolution electrodes that are inexpensive, robust and can deliver large current density (>500 mA cm−2) at low applied potentials. Here we show that an efficient oxygen electrode can be developed by electrodepositing amorphous mesoporous nickel–iron composite nanosheets directly onto macroporous nickel foam substrates. The as-prepared oxygen electrode exhibits high catalytic activity towards water oxidation in alkaline solutions, which only requires an overpotential of 200 mV to initiate the reaction, and is capable of delivering current densities of 500 and 1,000 mA cm−2 at overpotentials of 240 and 270 mV, respectively. The electrode also shows prolonged stability against bulk water electrolysis at large current. Collectively, the as-prepared three-dimensional structured electrode is the most efficient oxygen evolution electrode in alkaline electrolytes reported to the best of our knowledge, and can potentially be applied for industrial scale water electrolysis. PMID:25776015

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

    PubMed

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

    2011-12-01

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

  10. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates. PMID:10145882

  11. Tax law hurts public-sector conservation

    SciTech Connect

    Hume, M.

    1984-07-02

    An unexpected compromise in the 1984 tax reform act (HR 4170) could limit the number of energy management projects for tax-exempt users because it makes it harder to use third-party investors, although the arrangment cogeneration is still covered. Energy production contracts under the new bill will have to meet the stricter requirements of service contracts to receive tax benefits rather than being treated as leases. The change was designed to prevent the cancellation of utility contracts will small power producers and makes it easier for investors to take tax credits. The Wallop amendment to extend the tax benefits to schools and other tax-exempt users was defeated. Tax exempt users had been the best market for energy management contracts. The new law also cancels accelerated depreciation for property leased to tax-exempt users.

  12. Decomposing observations of high-frequency radar-derived surface currents by their forcing mechanisms: Decomposition techniques and spatial structures of decomposed surface currents

    NASA Astrophysics Data System (ADS)

    Kim, Sung Yong; Cornuelle, Bruce D.; Terrill, Eric J.

    2010-12-01

    Surface current observations from a high-frequency radar network deployed in southern San Diego are decomposed according to their driving forces: pure tides and their neighboring off-band energy, local winds, and low frequency. Several superposed ocean responses are present as a result of the complicated bottom topography and relatively weak winds off southern San Diego, as opposed to coastal regions where circulation can be explained by a dominant forcing mechanism. This necessitates an application of a statistical decomposition approach. Surface currents coherent with pure tides are calculated using harmonic analysis. Locally wind-driven surface currents are estimated by regression of observed winds on observed surface currents. The dewinded and detided surface currents are filtered by weighted least-squares fitting assuming white noise and three colored signal bands: low-frequency band (less than 0.4 cycles per day) and near-tidal peaks at the diurnal (K1) and semidiurnal (M2) frequencies. The spatial and temporal variability of each part of the decomposed surface currents is investigated in terms of ocean response to the driving forces. In addition, the spatial correlations of individual components exhibit Gaussian and exponential shapes with varying decorrelation length scales.

  13. An Integrated Procedure for the Structural Design of a Composite Rotor-Hydrofoil of a Water Current Turbine (WCT)

    NASA Astrophysics Data System (ADS)

    Oller Aramayo, S. A.; Nallim, L. G.; Oller, S.

    2013-12-01

    This paper shows an integrated structural design optimization of a composite rotor-hydrofoil of a water current turbine by means the finite elements method (FEM), using a Serial/Parallel mixing theory (Rastellini et al. Comput. Struct. 86:879-896, 2008, Martinez et al., 2007, Martinez and Oller Arch. Comput. Methods. 16(4):357-397, 2009, Martinez et al. Compos. Part B Eng. 42(2011):134-144, 2010) coupled with a fluid-dynamic formulation and multi-objective optimization algorithm (Gen and Cheng 1997, Lee et al. Compos. Struct. 99:181-192, 2013, Lee et al. Compos. Struct. 94(3):1087-1096, 2012). The composite hydrofoil of the turbine rotor has been design using a reinforced laminate composites, taking into account the optimization of the carbon fiber orientation to obtain the maximum strength and lower rotational-inertia. Also, these results have been compared with a steel hydrofoil remarking the different performance on both structures. The mechanical and geometrical parameters involved in the design of this fiber-reinforced composite material are the fiber orientation, number of layers, stacking sequence and laminate thickness. Water pressure in the rotor of the turbine is obtained from a coupled fluid-dynamic simulation (CFD), whose detail can be found in the reference Oller et al. (2012). The main purpose of this paper is to achieve a very low inertia rotor minimizing the start-stop effect, because it is applied in axial water flow turbine currently in design by the authors, in which is important to take the maximum advantage of the kinetic energy. The FEM simulation codes are engineered by CIMNE (International Center for Numerical Method in Engineering, Barcelona, Spain), COMPack for the solids problem application, KRATOS for fluid dynamic application and RMOP for the structural optimization. To validate the procedure here presented, many turbine rotors made of composite materials are analyzed and three of them are compared with the steel one.

  14. Influence of the Coriolis force on the velocity structure of gravity currents in straight submarine channel systems

    NASA Astrophysics Data System (ADS)

    Cossu, R.; Wells, M. G.; WâHlin, A. K.

    2010-11-01

    Large-scale turbidity currents in submarine channels often show a significant asymmetry in the heights of their levee banks. In the Northern Hemisphere, there are many observations of the right-hand channel levee being noticeably higher than the left-hand levee, a phenomenon that is usually attributed to the effect of Coriolis forces upon turbidity currents. This article presents results from an analog model that documents the influence of Coriolis forces on the dynamics of gravity currents flowing in straight submarine channels. The observations of the transverse velocity structure, downstream velocity, and interface slope show good agreement with a theory that incorporates Ekman boundary layer dynamics. Coriolis forces will be important for most large-scale turbidity currents and need to be explicitly modeled when the Rossby number of these flows (defined as Ro = ∣U/Wf∣, where U is the mean downstream velocity, W is the channel width, and f is the Coriolis parameter defined as f = 2Ω sin(θ), with Ω being the Earth's rotation rate and θ being the latitude) is less than order 1. When Ro ≪ 1, the flow is substantially slower than a nonrotating flow with the same density contrast. The secondary flow field consists of frictionally induced Ekman transports across the channel in the benthic and interfacial boundary layers and a return flow in the interior. The cross-channel velocities are of the order of 10% of the along-channel velocities. The sediment transport associated with such transverse flow patterns should influence the evolution of submarine channel levee systems.

  15. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-11 Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from...

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

    NASA Astrophysics Data System (ADS)

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

    2014-06-01

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

  17. At least 10% shorter C–H bonds in cryogenic protein crystal structures than in current AMBER forcefields

    SciTech Connect

    Pang, Yuan-Ping

    2015-03-06

    High resolution protein crystal structures resolved with X-ray diffraction data at cryogenic temperature are commonly used as experimental data to refine forcefields and evaluate protein folding simulations. However, it has been unclear hitherto whether the C–H bond lengths in cryogenic protein structures are significantly different from those defined in forcefields to affect protein folding simulations. This article reports the finding that the C–H bonds in high resolution cryogenic protein structures are 10–14% shorter than those defined in current AMBER forcefields, according to 3709 C–H bonds in the cryogenic protein structures with resolutions of 0.62–0.79 Å. Also, 20 all-atom, isothermal–isobaric, 0.5-μs molecular dynamics simulations showed that chignolin folded from a fully-extended backbone formation to the native β-hairpin conformation in the simulations using AMBER forcefield FF12SB at 300 K with an aggregated native state population including standard error of 10 ± 4%. However, the aggregated native state population with standard error reduced to 3 ± 2% in the same simulations except that C–H bonds were shortened by 10–14%. Furthermore, the aggregated native state populations with standard errors increased to 35 ± 3% and 26 ± 3% when using FF12MC, which is based on AMBER forcefield FF99, with and without the shortened C–H bonds, respectively. These results show that the 10–14% bond length differences can significantly affect protein folding simulations and suggest that re-parameterization of C–H bonds according to the cryogenic structures could improve the ability of a forcefield to fold proteins in molecular dynamics simulations. - Highlights: • Cryogenic crystal structures are commonly used in computational studies of proteins. • C–H bonds in the cryogenic structures are shorter than those defined in forcefields. • A survey of 3709 C–H bonds shows that the cryogenic bonds are 10–14% shorter. • The 10–14% differences affect molecular dynamics simulations of protein folding. • Shortening C–H bonds by 10–14% can improve protein folding simulations.

  18. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... may be withdrawn free of tax from the premises of an alcohol fuel plant exclusively for fuel use in... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF...

  19. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  20. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...