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. 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

  3. 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…

  4. 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.

  5. 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.

  6. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, Oscar A. (Berkeley, CA)

    1990-01-01

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

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

    PubMed Central

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

    2013-01-01

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

  8. 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.

  9. 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.

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

    E-print Network

    Babu, M. Madan

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

  11. Electron scale structures of thin current sheets in magnetic reconnection

    NASA Astrophysics Data System (ADS)

    Jain, N.; Sharma, A. S.; Zelenyi, L. M.; Malova, H. V.

    2012-04-01

    An electron-magnetohydrodynamic model is used to simulate the structure of an electron scale current sheet during early phase of collisionless magnetic reconnection. The current sheet develops structures, viz. bifurcated, filamented and triple-peak structures at different locations in the current sheet. The reversal of the net out-of-plane electric field seen by electrons bifurcates the current sheet in the outflow regions, the individual peaks having scale sizes of a few electron skin depths. Secondary instabilities of the bifurcated CS lead to its filamentation in the outflow and separatrix regions while triple-peak structures form at reconnection sites. These structures have implications for the forthcoming NASA/MMS mission designed to resolve electron space and time scales in the magnetosphere.

  12. 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.

  13. 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

  14. 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…

  15. Three-dimensional structure of dilute pyroclastic density currents

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2013-12-01

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

  16. Seismic Structures of the Kuroshio Current off eastern Taiwan

    NASA Astrophysics Data System (ADS)

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

    2009-12-01

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

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

    NASA Technical Reports Server (NTRS)

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

    1980-01-01

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

  18. 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

  19. 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.

  20. 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.

  1. Structure and function of nucleotide sugar transporters: Current progress.

    PubMed

    Hadley, Barbara; Maggioni, Andrea; Ashikov, Angel; Day, Christopher J; Haselhorst, Thomas; Tiralongo, Joe

    2014-06-01

    The proteomes of eukaryotes, bacteria and archaea are highly diverse due, in part, to the complex post-translational modification of protein glycosylation. The diversity of glycosylation in eukaryotes is reliant on nucleotide sugar transporters to translocate specific nucleotide sugars that are synthesised in the cytosol and nucleus, into the endoplasmic reticulum and Golgi apparatus where glycosylation reactions occur. Thirty years of research utilising multidisciplinary approaches has contributed to our current understanding of NST function and structure. In this review, the structure and function, with reference to various disease states, of several NSTs including the UDP-galactose, UDP-N-acetylglucosamine, UDP-N-acetylgalactosamine, GDP-fucose, UDP-N-acetylglucosamine/UDP-glucose/GDP-mannose and CMP-sialic acid transporters will be described. Little is known regarding the exact structure of NSTs due to difficulties associated with crystallising membrane proteins. To date, no three-dimensional structure of any NST has been elucidated. What is known is based on computer predictions, mutagenesis experiments, epitope-tagging studies, in-vitro assays and phylogenetic analysis. In this regard the best-characterised NST to date is the CMP-sialic acid transporter (CST). Therefore in this review we will provide the current state-of-play with respect to the structure-function relationship of the (CST). In particular we have summarised work performed by a number groups detailing the affect of various mutations on CST transport activity, efficiency, and substrate specificity. PMID:25210595

  2. Structure and function of nucleotide sugar transporters: Current progress

    PubMed Central

    Hadley, Barbara; Maggioni, Andrea; Ashikov, Angel; Day, Christopher J.; Haselhorst, Thomas; Tiralongo, Joe

    2014-01-01

    The proteomes of eukaryotes, bacteria and archaea are highly diverse due, in part, to the complex post-translational modification of protein glycosylation. The diversity of glycosylation in eukaryotes is reliant on nucleotide sugar transporters to translocate specific nucleotide sugars that are synthesised in the cytosol and nucleus, into the endoplasmic reticulum and Golgi apparatus where glycosylation reactions occur. Thirty years of research utilising multidisciplinary approaches has contributed to our current understanding of NST function and structure. In this review, the structure and function, with reference to various disease states, of several NSTs including the UDP-galactose, UDP-N-acetylglucosamine, UDP-N-acetylgalactosamine, GDP-fucose, UDP-N-acetylglucosamine/UDP-glucose/GDP-mannose and CMP-sialic acid transporters will be described. Little is known regarding the exact structure of NSTs due to difficulties associated with crystallising membrane proteins. To date, no three-dimensional structure of any NST has been elucidated. What is known is based on computer predictions, mutagenesis experiments, epitope-tagging studies, in-vitro assays and phylogenetic analysis. In this regard the best-characterised NST to date is the CMP-sialic acid transporter (CST). Therefore in this review we will provide the current state-of-play with respect to the structure–function relationship of the (CST). In particular we have summarised work performed by a number groups detailing the affect of various mutations on CST transport activity, efficiency, and substrate specificity. PMID:25210595

  3. 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.

  4. 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.

  5. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2004-03-01

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

  7. Texas Taxes...A Fact Book 

    E-print Network

    Jones, Lonnie L.; Stallmann, Judith I.; Tanyeri-Abur, Aysen

    1998-04-23

    taxes, 1995. Type of tax Tax rate Tax base Exemptions Sales and Use 6.25% Retail price of tangible Unprepared food, goods and selected services prescription drugs, purchases for farm and ranch use Motor Vehicles Sales 6.25% Sales: Sale price less trade... ..............................................................................................................4 State Level Tax Structure ..................................................................................................4 General Sales and Motor Vehicles Taxes ........................................................6 Motor Fuels and Alcohol...

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

    NASA Technical Reports Server (NTRS)

    Behannon, K. W.

    1983-01-01

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

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

    PubMed Central

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

    1997-01-01

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

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

    SciTech Connect

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

    2014-06-10

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

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

    PubMed

    Singh, Simone Rauscher

    2013-01-01

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

  12. Improved current switching symmetry of magnetic tunneling junction and giant magnetoresistance devices with nano-current-channel structure

    NASA Astrophysics Data System (ADS)

    Yao, Xiaofeng; Meng, Hao; Zhang, Yisong; Wang, Jian-Ping

    2008-04-01

    The asymmetry of the switching current in magnetic tunneling junction (MTJ) and giant magnetoresistance (GMR) spin torque transfer devices was reported in both theory and experiment. This is one of the key challenges for future magnetic random access memory applications. In this work, the switching symmetry was greatly improved by inserting a nano-current-channel (NCC) structure in both MTJ and GMR devices. With the NCC structure, the current induced magnetization switching is nonuniform with initiation cites induced by locally high current density. The critical switching current density in both switching directions was successfully reduced while the degree of switching asymmetry {[(JcP-AP-JcAP-P)/JcAP-P]×100%} was improved as well.

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

    SciTech Connect

    Long, A.W. Jr.

    1983-01-01

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

  14. The configuration of a topological current and physical structure: an application and paradigmatic evidence

    E-print Network

    Li-Bin Fu; Jie Liu; Shi-Gang Chen; Yi-Shi Duan

    2002-03-15

    In the $\\phi $-mapping theory, the topological current constructed by the order parameters can possess different inner structure. The difference in topology must correspond to the difference in physical structure. The transition between different structures happens at the bifurcation point of the topological current. In a self-interaction two-level system, the change of topological particles corresponds to change of energy levels.

  15. Peculiar Current Solar-Minimum Structure of the Heliosphere

    NASA Astrophysics Data System (ADS)

    Manoharan, P. K.

    2010-11-01

    In this paper, I review the results of 3-D evolution of the inner heliosphere over the solar cycle 23, based on observations of interplanetary scintillation (IPS) made at 327 MHz using the Ooty Radio Telescope. The large-scale features of solar wind speed and density turbulence of the current minimum are remarkably different from that of the previous cycle. The results on the solar wind density turbulence show that (1) the current solar minimum is experiencing a low level of coronal density turbulence, to a present value of ~50% lower than the previous similar phase, and (2) the scattering diameter of the corona has decreased steadily after the year 2003. The results on solar wind speed are consistent with the magnetic field strength at the poles and the warping of heliospheric current sheet.

  16. 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.

  17. 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.

  18. 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.

  19. Growth, Defect Structure and Critical Currents in YBa2Cu3O7 Thin Films

    E-print Network

    Dam, Bernard

    Growth, Defect Structure and Critical Currents in YBa2Cu3O7¡± Thin Films Groei, Defektstruktuur en/ethanol (and imaged by means of atomic force microscopy). At dislocation sites the ...lm dissolves faster ¡ 9014604 ¡ 0 #12;VRIJE UNIVERSITEIT Growth, Defect Structure and Critical Currents in YBa2Cu3O7¡± Thin

  20. 78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ...Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure...Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure...appropriate relationship regarding the payment of taxes and treatment of tax refunds. The...

  1. 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.

  2. 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.

  3. 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.

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

    PubMed

    Örücü, E; Tugcu, G; Saçan, M T

    2014-01-01

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

  5. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...purposes of the foreign tax credit...inappropriate foreign tax credit...regulations affect individuals...that claim direct and indirect foreign tax credits...structured passive investment arrangements...in an active trade or...

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

    NASA Astrophysics Data System (ADS)

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

    2009-04-01

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

  7. 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.

  8. 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.

  9. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

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

    2008-10-01

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

  10. 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

  11. Excise tax avoidance: the case of state cigarette taxes.

    PubMed

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    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% 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

  12. Structure and dynamics of thinStructure and dynamics of thin anisotropicanisotropic current sheets: Challenges of Cluster andcurrent sheets: Challenges of Cluster and

    E-print Network

    Sitnov, Mikhail I.

    current disruption events ||/ 1.04 1.34i iT T = - Plasma anisotropy Summary of space thin current sheetStructure and dynamics of thinStructure and dynamics of thin anisotropicanisotropic current sheetsSitnov The Second Workshop on Thin Current SheetsThe Second Workshop on Thin Current Sheets April 19April 19

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

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.

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

  14. A Gray-Code Current Mode ADC Structure Bogdan M. Wilamowski

    E-print Network

    Wilamowski, Bogdan Maciej

    A Gray-Code Current Mode ADC Structure Bogdan M. Wilamowski Dept. of Electrical and Computer circuits for Gray-code current-mode analog to digital conversion which employs absolute value operation provides the link between these two domains is an extremely important research area. Moreover, Gray coding

  15. 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).

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

    E-print Network

    Tong, Liang

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

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

    NASA Astrophysics Data System (ADS)

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

    2001-07-01

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

  18. Nanoconstricted structure for current-confined path in current-perpendicular-to-plane spin valves with high magnetoresistance

    NASA Astrophysics Data System (ADS)

    Fukuzawa, H.; Yuasa, H.; Koi, K.; Iwasaki, H.; Tanaka, Y.; Takahashi, Y. K.; Hono, K.

    2005-05-01

    We have successfully observed a nanoconstricted structure for current-confined-path (CCP) effect in current-perpendicular-to-plane-giant-magnetoresistance (CPP-GMR) spin valves. By inserting an AlCu nano-oxide layer (NOL) formed by ion-assisted oxidation (IAO) between a pinned layer and a free layer, the MR ratio was increased while maintaining a small area resistance product (RA). The cross-sectional high-resolution transmission electron microscopy image of the sample with RA =380m??m2, ?RA =16m??m2, and MR ratio=4.3% showed that an amorphous oxide layer is a main part of the NOL that blocks the electron conduction perpendicular to plane. Some parts of the NOL are punched through crystalline, metallic channels having a diameter of a few nanometers, which are thought to work as nanoconstricted electron conduction paths between the pinned layer and the free layer. Nano-energy-dispersive-x-ray-spectrum analysis also showed that Cu is enriched in the metallic channels, whereas Al is enriched in the amorphous oxide region, indicating that the metallic channel is made of Cu and the oxide is made of Al2O3. The nanoconstricted structure with good segregation between the metallic channel and the oxide layer enables us to realize a large MR ratio in CCP-CPP spin valves.

  19. 3D Cross-Tail Current Structure in Near-Earth Plasma Sheet and Ballooning Instability as Substorm Onset Mechanism

    E-print Network

    Sitnov, Mikhail I.

    3D Cross-Tail Current Structure in Near-Earth Plasma Sheet and Ballooning Instability as Substorm to have a good knowledge of the 3D structure of cross-tail current sheet in the near-Earth plasma sheet magnetosphere [Zaharia and Cheng(2003)] and find that a current sheet with an enhanced cross-tail current

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

    NASA Astrophysics Data System (ADS)

    Tanaka, Kotaro; Negishi, Akira; Masuda, Toshihisa

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

  1. 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

  2. Effect of Schmidt number on the structure and propagation of density currents

    NASA Astrophysics Data System (ADS)

    Bonometti, Thomas; Balachandar, S.

    2008-08-01

    The results of a numerical study of two- and three-dimensional Boussinesq density currents are described. They are aimed at exploring the role of the Schmidt number on the structure and dynamics of density driven currents. Two complementary approaches are used, namely a spectral method and a finite-volume interface capturing method. They allow for the first time to describe density currents in the whole range of Schmidt number 1 ? Sc ? ? and Reynolds number 102 ? Re ? 104. The present results confirm that the Schmidt number only weakly influences the structure and dynamics of density currents provided the Reynolds number of the flow is large, say of O(104) or more. On the contrary low- to moderate- Re density currents are dependant on Sc as the structure of the mixing region and the front velocities are modified by diffusion effects. The scaling of the characteristic density thickness of the interface has been confirmed to behave as ( ScRe)-1/2. Three-dimensional simulations suggest that the patterns of lobes and clefts are independent of Sc. In contrast the Schmidt number is found to affect dramatically (1) the shape of the current head as a depression is observed at high- Sc, (2) the formation of vortex structures generated by Kelvin-Helmholtz instabilities. A criterion is proposed for the stability of the interface along the body of the current based on the estimate of a bulk Richardson number. This criterion, derived for currents of arbitrary density ratio, is in agreement with present computed results as well as available experimental and numerical data.

  3. 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.

  4. The Tennessee State-Local Tax System with Reform Proposals. A Preliminary Report on the Tennessee State-Local Tax System with Reform Proposals.

    ERIC Educational Resources Information Center

    Tennessee Univ., Knoxville. Center for Business and Economic Research.

    This report examines the Tennessee state-local tax structure to determine whether tax inequities have given rise to a situation in which taxes have contributed to an inadequate or inequitable flow of financial resources to the public schools. It investigates the possibility that some structural changes in the tax system might improve both tax

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

    PubMed Central

    Frabboni, Stefano

    2015-01-01

    Summary Suspended nanowires (SNWs) have been deposited from Co–carbonyl precursor (Co2(CO)8) by focused electron beam induced deposition (FEBID). The SNWs dimensions are about 30–50 nm in diameter and 600–850 nm in length. The as-deposited material has a nanogranular structure of mixed face-centered cubic (FCC) and hexagonal close-packed (HCP) Co phases, and a composition of 80 atom % Co, 15 atom % O and 5 atom % C, as revealed by transmission electron microscopy (TEM) analysis and by energy-dispersive X-ray (EDX) spectroscopy, respectively. Current (I)–voltage (V) measurements with current densities up to 107 A/cm2 determine different structural transitions in the SNWs, depending on the I–V history. A single measurement with a sudden current burst leads to a polycrystalline FCC Co structure extended over the whole wire. Repeated measurements at increasing currents produce wires with a split structure: one half is polycrystalline FCC Co and the other half is graphitized C. The breakdown current density is found at 2.1 × 107 A/cm2. The role played by resistive heating and electromigration in these transitions is discussed. PMID:26199833

  6. The current status of structural studies on proteins of the myelin sheath (Review).

    PubMed

    Kursula, P

    2001-11-01

    Myelin, the multilayered membrane structure surrounding axons, provides a unique environment to its proteins, which are either transmembrane proteins or interacting intimately with the membrane surface. Although myelin-specific proteins have been studied for decades, remarkably little is known of their three-dimensional structures. In addition, the exact functions of myelin proteins are to a large extent unknown. In this report, our current knowledge of peripheral nervous system myelin protein structures is reviewed, and the current status of attempts to solve the structures of full-length myelin proteins is evaluated. Furthermore, molecular models for the extracellular domain of the myelin-associated glycoprotein and the putative kinase-like domain of 2',3'-cyclic nucleotide 3'-phosphodiesterase are presented and discussed. PMID:11605013

  7. 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

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

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2014-12-01

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

  9. Cryo-electron microscopy for structural biology: current status and future perspectives.

    PubMed

    Wang, HongWei

    2015-08-01

    Recently, significant technical breakthroughs in both hardware equipment and software algorithms have enabled cryo-electron microscopy (cryo-EM) to become one of the most important techniques in biological structural analysis. The technical aspects of cryo-EM define its unique advantages and the direction of development. As a rapidly emerging field, cryo-EM has benefitted from highly interdisciplinary research efforts. Here we review the current status of cryo-EM in the context of structural biology and discuss the technical challenges. It may eventually merge structural and cell biology at multiple scales. PMID:25894285

  10. UNIVERSiTY OF HAWAI'r LIBRARY VERTICAL STRUCTURE OF MESOSCALE OCEAN CURRENTS

    E-print Network

    Qiu, Bo

    moored current meter records by Davis (1976). The sparse vertical sampling and inadequate record length so that the velocity decreases throughout the water column from its maximum at the surface. We may Function (EOF) from the LADCP profiles and model output. The phase speed of the dominant vertical structure

  11. 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.

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

    PubMed

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

    2014-11-21

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

  13. 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

  14. 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

  15. 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.

  16. An examination of the convective charging hypothesis: Charge structure, electric fields, and Maxwell currents

    NASA Astrophysics Data System (ADS)

    Helsdon, John H.; Gattaleeradapan, Sirin; Farley, Richard D.; Waits, C. Christopher

    2002-11-01

    An examination of the convective charging hypothesis is undertaken using our three-dimensional (3D) storm electrification model (SEM). In an attempt to cover the range of storm conditions over which the convective mechanism might be expected to operate, two storms are simulated: a small, weak storm and a larger, severe storm. Elements of the model relevant to the convective hypothesis are the full treatment of small ions, including attachment to hydrometeors, the inclusion of field-dependent surface point discharge, and the components of the Maxwell current. For comparison purposes, each storm is also simulated using a noninductive mechanism. Results from both the small and large storm simulations using convective-only charging indicate disorganized, weak electrical structures during the mature and dissipating stages. Conversely, the use of noninductive charging produces strong electrification in both storms. Maxwell current analysis shows that, for the most part, currents within the storm are dissipative and that the cloud acts as a barrier to the external conduction current when convective-only charging is considered. For the noninductive simulations, the Maxwell current is that of a generator. The treatment of small ions and their attachment to hydrometeors accounts for the formation of screening layers; thus this aspect of the convective charging mechanism still plays an important role in the modeling of thunderstorm charge structures. However, since the convective charging hypothesis, by itself, is unable to produce significant charging or strong electric fields in either simulated cloud, we conclude that it is not a viable mechanism for thunderstorm electrification.

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

    NASA Astrophysics Data System (ADS)

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

    2014-05-01

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

  18. Laminate structure detectors for low dark current with photoconductors in digital X-ray imaging

    NASA Astrophysics Data System (ADS)

    Oh, Kyungmin; Yun, Min-Seok; Cho, Sung-ho; Kim, Min-woo; Kim, Yun-seok; Kim, Young-bin; Sin, Jung-Uk; Nam, Sanghee

    2009-08-01

    The Particle-In-Binder method is one of the excellent processes for a direct conversion X-ray detector. Although detectors coated by the particle-in-binder method provide high sensitivity in X-ray exposure, the dark current is quite high in medical devices. To decrease the dark current and improve the efficiency of detectors, we investigated the potential for a flat-panel X-ray detector with a laminate structure including a plurality of metal halide films. The dark current decreased by laminating the hexagonal lattice, matching the metal halide photoconductive layers and adjusting the Fermi level so it had a different band gap. Film samples of PbO on PbI 2 and BiI 3 on HgI 2, 3 cm×3 cm in area, were deposited by the particle-in-binder process onto glass substrates with conductive coatings, and indium-tin oxide (ITO) was deposited onto laminate layers as a top electrode by using the sputtering process. They were characterized by scanning electron microscopy (SEM) and X-ray diffraction (XRD) to observe structural and morphological properties. To also investigate electrical characteristics, dark current, and sensitivity to X-ray exposure in the energy range of chest radiography, diagnosis and signal lag were measured at the range of operating voltage. As a result, although the sensitivity of the film decreased, the efficiency of the film improved due to a decrease in dark current. It is proposed that a laminate structure of photoconductors to reduce dark current in flat-panel detector for image quality in digital radiography can be used.

  19. 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.

  20. 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

  1. Spin-Related Current Suppression in a Semiconductor Quantum Dot Spin-Diode Structure

    NASA Astrophysics Data System (ADS)

    Hamaya, K.; Kitabatake, M.; Shibata, K.; Jung, M.; Ishida, S.; Taniyama, T.; Hirakawa, K.; Arakawa, Y.; Machida, T.

    2009-06-01

    We experimentally study the transport features of electrons in a spin-diode structure consisting of a single semiconductor quantum dot (QD) weakly coupled to one nonmagnetic and one ferromagnetic (FM) lead, in which the QD has an artificial atomic nature. A Coulomb stability diamond shows asymmetric features with respect to the polarity of the bias voltage. For the regime of two-electron tunneling, we find anomalous suppression of the current for both forward and reverse bias. We discuss possible mechanisms of the anomalous current suppression in terms of spin blockade via the QD-FM interface at the ground state of a two-electron QD.

  2. 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.

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

    NASA Technical Reports Server (NTRS)

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

    2014-01-01

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

  4. 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.

  5. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2014-05-01

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

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

    PubMed Central

    Maeda, Miki H.

    2015-01-01

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

  8. 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. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2007-11-01

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

  11. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. Low-dark current structures for long-wavelength Type-II strained layer superlattice photodiodes

    NASA Astrophysics Data System (ADS)

    Tian, Zhaobing; DeCuir, Eric A.; Wijewarnasuriya, Priyalal S.; Pattison, James W.; Gautam, Nutan; Krishna, Sanjay; Dhar, Nibir; Welser, Roger E.; Sood, Ashok K.

    2013-06-01

    This paper describes our efforts on the development of low dark current long-wave infrared (LWIR) photodetectors based on type-II InAs/GaSb strained superlattices. By adopting a so-called pBiBn structure, a hybrid between the conventional PIN structure and unipolar barrier concepts, suppressed dark current and near-zero-bias operation are obtained, respectively. The LWIR photodetector has a dark current density as low as 1.42×10-5 A/cm2 at -60 mV, and R0A of 5365 ?cm2 at 76 K. The measured peak detectivity at 10.2 µm of 8.7×1010 cmHz1/2W-1 is obtained at -60 mV at 76 K. To further improve the device performances, a newer design with longer cut-off wavelength targeted for near zero-bias was also realized. This 2-µm-thick device exhibits a quantum efficiency of 20% at 10 µm under zero-bias.

  17. Can Soft Drink Taxes Reduce Population Weight?

    PubMed Central

    Fletcher, Jason M.; Frisvold, David

    2009-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

  18. Can Soft Drink Taxes Reduce Population Weight?

    PubMed

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

    2010-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

  19. 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.

  20. Test of the electronic structure of Fe(100) by absorbed current spectroscopy

    SciTech Connect

    Kisker, E.; Kirby, R.E.; Garwin, E.L.; King, F.K.

    1984-10-01

    The absorbed electron current for a clean Fe(100) surface as a function of energy rises step-like at the vacuum-energy cutoff with an absorption close to 1. The smooth decrease of absorbed current at higher electron energy due to secondary electron emission is superimposed by a considerable amount of fine structure, the amplitude of which decreases with increasing energy. These features are found in good agreement with the results of a calculation of the elastic part of the electron reflection coefficient. Further, they are compared with the ferromagnetic electronic bulk bandstructure calculated above the vacuum energy. From the comparison with the experimental data, the energy dependence of the real and imaginary parts of the inner potential is determined.

  1. 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.

  2. Current DOT research on the effect of multiple site damage on structural integrity

    NASA Technical Reports Server (NTRS)

    Tong, P.; Arin, Kemal; Jeong, David Y.; Greif, R.; Brewer, John C.; Bobo, Stephan N.; Sampath, Sam N.

    1992-01-01

    Multiple site damage (MSD) is a type of cracking that may be found in aging airplanes and which may adversely affect their continuing airworthiness. The Volpe National Transportation Systems Center has supported the Federal Aviation Administration Technical Center on structural integrity research for the past two and half years. The work has focused on understanding the behavior of MSD, detection of MSD during airframe inspection, and the avoidance of MSD in future designs. These three elements of the MSD problem are addressed and a summary of the completed work, the current status, and requirements for future research is provided.

  3. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... purpose of the structure of which is the avoidance or evasion of Federal income tax, as described in... income tax—(1) In general. The avoidance or evasion of Federal income tax will be considered a... purpose of the shelter is the avoidance or evasion of the first person's Federal income tax. For...

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

    PubMed Central

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

    2014-01-01

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

  5. Current-voltage characteristics of the semiconductor nanowires under the metal-semiconductor-metal structure

    NASA Astrophysics Data System (ADS)

    Wen, Jing; Zhang, Xitian; Gao, Hong; Wang, Mingjiao

    2013-12-01

    We present a method to calculate the I-V characteristics of semiconductor nanowires under the metal-semiconductor-metal (MSM) structure. The carrier concentration as an important parameter is introduced into the expression of the current. The subband structure of the nanowire has been considered for associating it with the position of the Fermi level and circumventing the uncertainties of the contact areas in the contacts. The tunneling and thermionic emission currents in the two Schottky barriers at the two metal-semiconductor contacts are discussed. We find that the two barriers have different influences on the I-V characteristics of the MSM structure, one of which under the forward bias plays the role of threshold voltage if its barrier height is large and the applied voltage is small, and the other under the reverse bias controls the shapes of I-V curves. Our calculations show that the shapes of the I-V curves for the MSM structure are mainly determined by the barrier heights of the contacts and the carrier concentration. The nearly identical I-V characteristics can be obtained by using different values of the barrier heights and carrier concentration, which means that the contact type conversion can be ascribed not only to the changes of the barrier heights but also that of the carrier concentration. We also discuss the mechanisms of the ohmic-Schottky conversions and clarify the ambiguity in the literature. The possibility about the variation of the carrier concentration under the applied fields has been confirmed by experimental results.

  6. 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-?, and 13-07-12017-ofi_m). SAR data from RADARSAT-2 and TerraSAR-X were obtained under SOAR RADARSAT-2/TerraSAR-X Project #5074.

  7. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2015-11-01

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

  9. Impressed current cathodic protection of a caisson structure for arctic conditions

    SciTech Connect

    Willis, A.D. Ltd., Bowesfield Lane, Stockton on Tees, Cleveland TS18 3HQ ); Lingnau, D.G. )

    1988-11-01

    The search for new commercial oil production has led to exploration for the first offshore fields within the arctic circle. The cathodic protection of structures capable of withstanding sea ice floes of 4-m (12-ft) thick presents the corrosion engineer with a new challenge. The design consideration for an external corrosion prevention system on a permanent caisson structure (Molikpaq) deployed for a 20-year service life are reviewed both in terms of the cathodic protection requirement and the mechanical considerations. This article describes a practical system adopted as a solution to these challenges. the rationale is also detailed for selecting the maximum current output for the system, materials for anodes, dielectric shields and reference electrodes, along with the methods used in installation. Data obtained during the commissioning of the system is included, as well as values of output current and potential from the fixed control electrodes during the systems's initial month of operation at an offshore drilling unit. The system not only achieved protection of the external immersed surfaces, but also full cathodic protection in the central core area filled with aggregate.

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

    NASA Astrophysics Data System (ADS)

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

    2011-12-01

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

  11. Chaotic to periodic spontaneous pulsing in current driven silicon p-i-n structures

    NASA Astrophysics Data System (ADS)

    Perera, A. G. U.; Matsik, S. G.

    We report the experimental observations and modeling results confirming the transition to periodicity from chaotic (although still deterministic) spontaneous firing patterns for silicon p-i-n structures at 4.2K controlled by a constant current source. These patterns are determined by measuring the interpulse time interval (IPTI) between pulses. In contrast to a naive view, which suggests periodic patterns under current conservation, we see a rich spectrum of behavior due to the space charge effects, when the control parameter (drive current) is varied. In particular, a bi-modal pattern is found in which the IPTIs occur in two distinct groups rather than as a single continuous distribution. Nonlinear dynamics analysis tools as well as a statistical approach (i.e. Markov process) confirm the change from chaotic to periodic behavior as the control parameter increases. A theoretical model based on device physics for the buildup of space charge in the i-region of the diode giving insight into semiconductor device fabrication is developed to explain the bi-modal pulsing behavior observed. This can be used to enhance our understanding of various pulsing device applications, including IR detectors, parallel processors and neural networks.

  12. Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms

    E-print Network

    Frydman, Carola

    The trends in executive pay and labor income tax rates since the 1940s suggest a high elasticity of taxable income with respect to tax policy. By contrast, the level and structure of executive compensation have been largely ...

  13. 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

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

    NASA Astrophysics Data System (ADS)

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

    2011-12-01

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

  15. 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.

  16. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2015-03-01

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

  18. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  20. 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

  1. 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

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

    NASA Astrophysics Data System (ADS)

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

    2015-06-01

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

  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. 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

  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. 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

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

    PubMed Central

    Guillery, R.W

    2004-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2016-01-01

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

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

    PubMed

    Kulathuraan, K; Mohanraj, K; Natarajan, B

    2016-01-01

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

  10. Development of GMR eddy current sensors for high-temperature applications and imaging of corrosion in thick multilayer structures

    NASA Astrophysics Data System (ADS)

    Bajjuri, Sandeep; Hoffmann, Jochen P.; Siddoju, Ajay B.; Meyendorf, Norbert

    2004-07-01

    Detection and quantification of corrosion damage in aircraft structures is essential for condition based maintenance strategies and for the extension of the life of the aircraft. The eddy current technique was found to be one of the most favorable methods for the determination of thickness loss due to corrosion because this technique is capable of detecting corrosion in several layers of a multi-layer structure. A limitation for the eddy current technique is the eddy current penetration depth. Decreasing the analyzing frequency can increase the eddy current penetration depth. Giant Magneto Resistive sensors are highly sensitive magnetic field sensors, they have better signal to noise ratio for very low frequencies than conventional coils systems. Moreover these sensors are very efficient over a broad frequency range. Hence they allow the use of the multi-frequency concept for multi-layer structures of higher thickness. Images of corrosion damage can be generated separately for different layers of a multi-layer structure by using deep penetrating GMR based eddy current probes and data acquired from the multi-frequency eddy current testing. This paper describes the design of deep penetrating GMR based eddy current probes and their application for generating images of corrosion in different layers with the help of a MAUS scanner.

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

    ERIC Educational Resources Information Center

    Education Resources Inst., Boston, MA.

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

  12. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2008-03-01

    As the dimensions of electric devices continue to shrink, it is becoming increasingly important to understand how to obtain good quality gate oxide film materials wilth higher carrier mobility, lower leakage current and greater reliability. All of them have become major concerns in the fabrication of thin film oxide transistors. A novel film deposition method called Inductively Coupled Plasma-Chemical Vapor Deposition (ICP-CVD) has received attraction in the semiconductor industry, because it can be capable of generating high density plasmas at extremely low temperature, resulting in less ion bombardment of the material surface. In this work, we present the results of crystallized silicon dioxide films deposited by inductively coupled plasma chemical vapor deposition technique at an extremely low temperature of 90°C. The value of the refractive index of the crystallized ICP-CVD SiO2 film depends on the r.f. power of the ICP system, and approximates to be 1.46. This value is comparable to that of SiO2 films prepared by thermal oxidation. As the r.f. power of ICP applied more than 1250 Watts, still only the (111) diffraction peak is observed by XRD, which implies a very strong preferred orientation or single crystal structure. Too low or too high r.f. power both produces amorphous SiO2 films. From the I-V curve, the MIS device with a SiO2 dielectric film has a lower leakage current density of 6.8×10-8A/cm2 at 1V as the film prepared at 1750 watts. The highest breakdown field in this study is 15.8 MV/cm. From the FTIR analysis, it was found that more hydrogen atoms incorporate into films and form Si-OH bonds as the r.f. power increases. The existence of Si-OH bonds leads to a poor reliability of the MIS device.

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

    NASA Astrophysics Data System (ADS)

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

    2008-06-01

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

  15. 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.

  16. Tax effects upon oil field development in Venezuela

    E-print Network

    Manzano, Osmel

    2000-01-01

    Important reforms have been made to the oil sector tax code in Venezuela. Given its diversity of oil resources, there was a concern that some resources were not being exploited because of the structure of the tax code. ...

  17. Phase textures induced by dc-current pair breaking in weakly coupled multilayer structures and two-gap superconductors.

    PubMed

    Gurevich, A; Vinokur, V M

    2006-09-29

    We predict the current-induced formation of equilibrium phase textures for a multicomponent superconducting order parameter. Using the two-component Ginzburg-Landau and Usadel equations, we show that, for weakly coupled comoving superconducting condensates, the dc current I first causes the breakdown of the phase-locked state at I>I{c1} followed by the formation of intrinsic phase textures well below the depairing current I{d}. These phase textures can manifest themselves in multilayer structures, atomic Bose condensate mixtures in optical lattices, and two-gap superconductors, particularly MgB(2), where they can result in oscillating and resistive switching effects. PMID:17026065

  18. 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…

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

    NASA Astrophysics Data System (ADS)

    Sarantsev, S. A.

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

  20. Continuous p-n junction with extremely low leakage current for micro-structured solid-state neutron detector applications

    E-print Network

    Danon, Yaron

    sensitivity and large detection area are needed for homeland security. The existing gas filled detectors offer. Boron deposition and diffusion processes were carried out using a low pressure chemical vapor deposition-structured detector, boron deposition, boron diffusion, low-pressure chemical vapor deposition, low leakage current

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

    E-print Network

    Fossum, Eric R.

    Noise and current-voltage characterization of complementary heterojunction field-effect transistor heterojunction field-effect transistor (CHFET) structures below 8 K are presented. It is shown that the CHFET exhibits normal transistor operation down to 5K. Some of the details of the transistor operation

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

    SciTech Connect

    Lee, C.P.

    1987-01-01

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

  3. 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

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

    PubMed

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

    2015-01-01

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

  5. 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

  6. 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.

  7. Wess-Zumino Current and the Structure of the Decay ?-?K-?-K+??

    NASA Astrophysics Data System (ADS)

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

    2004-06-01

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

  8. 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.

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

    NASA Astrophysics Data System (ADS)

    Kirpichev, Igor; Antonova, Elizaveta

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

  10. 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.

  11. 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,…

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

    SciTech Connect

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

    1994-08-15

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

  13. 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.

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

    SciTech Connect

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

    2002-01-01

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

  15. An analysis of technical and policy drivers in Current U.S. nuclear weapons force structure

    E-print Network

    Baker, Amanda, S. B. Massachusetts Institute of Technology

    2008-01-01

    U.S. nuclear weapons force structure accounts for the number and types of strategic and nonstrategic weapon systems in various locations that comprise the nuclear arsenal. While exact numbers, locations, and detailed designs ...

  16. Current issues in research on structure–property relationships in polymer nanocomposites

    E-print Network

    Jancar, J.

    The understanding of the basic physical relationships between nano-scale structural variables and the macroscale properties of polymer nanocomposites remains in its infancy. The primary objective of this article is to ...

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

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

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

  18. 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

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  20. Large-scale nuclear structure calculations for spin-dependent WIMP scattering with chiral effective field theory currents

    E-print Network

    P. Klos; J. Menéndez; D. Gazit; A. Schwenk

    2015-01-23

    We perform state-of-the-art large-scale shell-model calculations of the structure factors for elastic spin-dependent WIMP scattering off 129,131Xe, 127I, 73Ge, 19F, 23Na, 27Al, and 29Si. This comprehensive survey covers the non-zero-spin nuclei relevant to direct dark matter detection. We include a pedagogical presentation of the formalism necessary to describe elastic and inelastic WIMP-nucleus scattering. The valence spaces and nuclear interactions employed have been previously used in nuclear structure calculations for these mass regions and yield a good spectroscopic description of these isotopes. We use spin-dependent WIMP-nucleus currents based on chiral effective field theory (EFT) at the one-body level and including the leading long-range two-body currents due to pion exchange, which are predicted in chiral EFT. Results for all structure factors are provided with theoretical error bands due to the nuclear uncertainties of WIMP currents in nuclei.

  1. Generation of compound structure of shock/discontinuity in the outflow region of magnetic reconnection in an asymmetric current sheet

    NASA Astrophysics Data System (ADS)

    Hsupeng, Boryau; Lee, Lou-Chuang; Chao, Jih-Kwin

    2015-04-01

    The double discontinuities, which are composed of a rotational discontinuity layer attached to an adjacent leading slow shock layer, have been observed in both the interplanetary space and geomagnetic tail. Weng et al. [2012] simulated the generation and evolution of MHD discontinuities associated with magnetic reconnection in a symmetric current sheet. Four types of compound structures were found in their research : (a) RD-SS compound structure: SS is attached to the downstream of RD, (b) SS-RD: SS is following by an adjacent RD, (c) SS-RD-SS: RD is trapped inside SS, and (d) switch-off slow shock (SSS) with a rotational wave train. However, the current sheets observed in the solar wind, magnetopause, and nightside plasma sheet can be asymmetric, in which the plasma densities and/or magnetic field magnitudes on the two sides of the current sheet are not equal. In our research, we used a hybrid code to simulate the 1-D Riemann problem for the generation and evolution of MHD discontinuities in the outflow region of magnetic reconnection in an asymmetric current sheet.

  2. 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.

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

    USGS Publications Warehouse

    Lacy, Jessica R.; Wyllie-Echeverria, Sandy

    2011-01-01

    The influence of eelgrass (Zostera marina) on near-bed currents, turbulence, and drag was investigated at three sites in two eelgrass canopies of differing density and at one unvegetated site in the San Juan archipelago of Puget Sound, Washington, USA. Eelgrass blade length exceeded 1 m. Velocity profiles up to 1.5 m above the sea floor were collected over a spring-neap tidal cycle with a downward-looking pulse-coherent acoustic Doppler profiler above the canopies and two acoustic Doppler velocimeters within the canopies. The eelgrass attenuated currents by a minimum of 40%, and by more than 70% at the most densely vegetated site. Attenuation decreased with increasing current speed. The data were compared to the shear-layer model of vegetated flows and the displaced logarithmic model. Velocity profiles outside the meadows were logarithmic. Within the canopies, most profiles were consistent with the shear-layer model, with a logarithmic layer above the canopy. However, at the less-dense sites, when currents were strong, shear at the sea floor and above the canopy was significant relative to shear at the top of the canopy, and the velocity profiles more closely resembled those in a rough-wall boundary layer. Turbulence was strong at the canopy top and decreased with height. Friction velocity at the canopy top was 1.5–2 times greater than at the unvegetated, sandy site. The coefficient of drag CD on the overlying flow derived from the logarithmic velocity profile above the canopy, was 3–8 times greater than at the unvegetated site (0.01–0.023 vs. 2.9 × 10?3).

  4. 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.

  5. 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.

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

    USGS Publications Warehouse

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

    1994-01-01

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

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

    SciTech Connect

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

    1987-03-01

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

  8. 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.

  9. THE STATUS OF STRUCTURAL GENOMICS DEFINED THROUGH THE ANALYSIS OF CURRENT TARGETS AND

    E-print Network

    Krebs, Werner G.

    on to the human genome project. This is interpreted to mean a large-scale project, with scientific, engineering of the human genome project were relatively well defined ­ sequence the 3 billion nucleotides comprising the human #12;genome and define all open reading frames ­ the goals advanced for structural genomics

  10. Current Topics Advances in Determination of a High-Resolution Three-Dimensional Structure of

    E-print Network

    Palczewski, Krzysztof

    for cellular communication, electrical and ion balances, structural in- tegrity of the cells in the regulation of virtually all physiological processes. Drug addiction, mood control, and memory (via 5-HT6 be addressed: Department of Biochemistry, University of Washington, Box 357350, Seattle, WA 98195-7350. Phone

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

    PubMed

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

    2013-11-01

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

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

    E-print Network

    Storfer, Andrew

    in historic demography and landscape genetic structure of coastal giant salamanders (Dicamptodon tenebrosus. However, contrary to predictions of recent human-induced population decline in the less genetically periphery of D. tenebrosus appears to be largely the result of biogeographical history rather than recent

  13. 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)

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

    SciTech Connect

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

    1994-08-15

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

  15. 77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-25

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

  16. 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.

  17. 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.

  18. 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.

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

    SciTech Connect

    Paquette, J. A.

    2012-03-01

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

  20. 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

  1. Ichthyoplankton assemblage structure in two meso-scale Leeuwin Current eddies, eastern Indian Ocean

    NASA Astrophysics Data System (ADS)

    Muhling, B. A.; Beckley, L. E.; Olivar, M. P.

    2007-04-01

    Larval fish assemblages within two meso-scale eddies, located off the coast of south-western Australia, were investigated as part of an interdisciplinary study examining the biophysical nature of the eddies. Larval fish were sampled using oblique and depth-stratified plankton tows, taken within the centre, body and perimeter of both a cold-core cyclonic eddy and a warm-core anti-cyclonic eddy. Larvae from the oceanic families Myctophidae, Phosichthyidae and Gonostomatidae were the most abundant within the larval fish assemblage, with larvae from the families Sternoptychidae, Paralepididae and Stomiidae also common. Larval fish assemblages from the warm-core eddy were significantly different to those from the cold-core eddy. Significant differences were found between assemblages from the centre and body, and the centre and perimeter of the warm-core eddy, but there were no significant differences across zones in the cold-core eddy. Assemblages were more strongly structured with depth in the cold-core eddy than in the warm-core eddy. The correlation of environmental data to larval fish assemblages showed that sea-surface temperature was the variable best correlated with larval fish assemblage structure between eddies. Depth of the mixed-layer was best correlated with assemblages in the warm-core eddy only, but no significant environmental correlations existed in the cold-core eddy assemblages. We hypothesise that this was a result of the differing oceanographic structure between the two eddies.

  2. Current and future management of serious skin and skin-structure infections.

    PubMed

    Schwartz, R; Das-Young, L R; Ramirez-Ronda, C; Frank, E

    1996-06-24

    The purpose of this study was to compare in a randomized, open-label clinical study, the efficacy and safety of cefepime (1 g every 12 hours) with that of ceftazidime (1 g every 8 hours) in patients with serious skin and skin-structure infections. Of 298 patients enrolled in the study, 130 with serious skin and skin-structure infections were evaluable. Demographics and underlying medical conditions were comparable in both groups. The most common infections were cellulitis, abscesses, ulcers, and postoperative wound infections. The most common pathogens isolated were Staphylococcus aureus, group A streptococci, Enterobacteriaceae, and Pseudomonas aeruginosa. Duration of therapy in the 93 patients treated with cefepime was 3-18 days and in the 37 ceftazidime-treated patients was 4-16 days. Pathogen bacteriologic response rates were high: 92% (124 of 135) of pathogens were eradicated by cefepime and 95% (55 of 58) by ceftazidime. Clinical response rates were satisfactory in 88% (82 of 93) of cefepime-treated patients and in 89% (33 of 37) of ceftazidime-treated patients. Adverse events occurred with similar frequency in both groups. Events probably related to study drugs affected 3% (6 of 198) of patients treated with cefepime and 4% (4 of 100) of ceftazidime-treated patients. Cefepime, a new parenteral cephalosporin administered every 12 hours, is an extremely well tolerated and effective alternative to ceftazidime given every 8 hours for the treatment of serious skin and skin-structure infections. PMID:8678103

  3. 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.

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

    SciTech Connect

    Bajer, K.; Moffatt, H. K.

    2013-12-20

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

  5. 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.

  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. 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.

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 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.

  10. 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.

  11. TCAD analysis of the leakage current and breakdown versus temperature of GaN-on-Silicon vertical structures

    NASA Astrophysics Data System (ADS)

    Cornigli, Davide; Monti, Federico; Reggiani, Susanna; Gnani, Elena; Gnudi, Antonio; Baccarani, Giorgio

    2016-01-01

    A TCAD-based approach has been used to investigate the leakage current and breakdown regime of vertical GaN/AlGaN/Si structures at different ambient temperatures. TCAD modeling has been used to assess possible mechanisms of the forward-bias leakage current. A good agreement with experimental data has been obtained by implementing both trap-assisted and Poole-Frenkel conduction mechanisms into the deeper buffer layers, indicating that conduction is dominated by electron injection from silicon into a continuum of states at a given energy offset in the transition layer, which might be associated with conductive dislocation defects. The latter mechanisms have been proven to anticipate the onset of breakdown at high temperatures.

  12. 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

  13. 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-?1, C-ABC) and mechanical stimuli (e.g., direct compression, hydrostatic pressure) have also been investigated, both in terms of encouraging functional tissue formation, as well as in differentiating stem cells. Even though the problems accompanying meniscus tissue engineering research are considerable, we are undoubtedly in the dawn of a new era, whereby recent advances in biology, engineering, and medicine are leading to the successful treatment of meniscal lesions. PMID:21764438

  14. 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.

  15. The current ability of HST to reveal morphological structure in medium-redshift galaxies

    NASA Technical Reports Server (NTRS)

    King, Ivan R.; Stanford, S. A.; Seitzer, Patrick; Bershady, Matthew A.; Keel, William C.; Koo, David C.; Weir, Nicholas; Djorgovski, S.; Windhorst, Rogier A.

    1991-01-01

    The capabilities of the Faint Object Camera (FOC) and the Wide Field Camera (WFC) are assessed on the basis of a brief program of single-orbit images of medium-faint galaxies. The FOC yielded a good resolved image of a compact galaxy at a blue magnitude J of 20.5 in a single-orbit exposure. WFC images have a survey capability that can include many galaxies per field, with sufficient resolving power to distinguish clearly between galaxies and stars down to the level of 0.2 arcsec, depending on the signal-to-noise ratio, and a reasonable capacity for morphology. Although some morphological detail can be discerned in even the aberrated images, deconvolutions are found to greatly enhance the ability to see structural detail. Even at the low S/N that is provided by single-orbit exposures, the more sophisticated restoration methods offer some advantage over simple Fourier or Lucy techniques.

  16. 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.

  17. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2015-04-01

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

  19. 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.

  20. 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

  1. Population structure of three species of Anisakis nematodes recovered from Pacific sardines (Sardinops sagax) distributed throughout the California Current system.

    PubMed

    Baldwin, Rebecca E; Rew, Mary Beth; Johansson, Mattias L; Banks, Michael A; Jacobson, Kym C

    2011-08-01

    Members of the Anisakidae are known to infect over 200 pelagic fish species and have been frequently used as biological tags to identify fish populations. Despite information on the global distribution of Anisakis species, there is little information on the genetic diversity and population structure of this genus, which could be useful in assessing the stock structure of their fish hosts. From 2005 through 2008, 148 larval anisakids were recovered from Pacific sardine (Sardinops sagax) in the California Current upwelling zone and were genetically sequenced. Sardines were captured off Vancouver Island, British Columbia in the north to San Diego, California in the south. Three species, Anisakis pegreffii, Anisakis simplex 'C', and Anisakis simplex s.s., were identified with the use of sequences from the internal transcribed spacers (ITS1 and ITS2) and the 5.8s subunit of the nuclear ribosomal DNA. The degree of nematode population structure was assessed with the use of the cytochrome c oxidase 2 (cox2) mitochondrial DNA gene. All 3 Anisakis species were distributed throughout the study region from 32°N to 50°N latitude. There was no association between sardine length and either nematode infection intensity or Anisakis species recovered. Larval Anisakis species and mitochondrial haplotype distributions from both parsimony networks and analyses of molecular variance revealed a panmictic distribution of these parasites, which infect sardines throughout the California Current ecosystem. Panmictic distribution of the larval Anisakis spp. populations may be a result of the presumed migratory pathways of the intermediate host (the Pacific sardine), moving into the northern portion of the California Current in summer and returning to the southern portion to overwinter and spawn in spring. However, the wider geographic range of paratenic (large piscine predators), and final hosts (cetaceans) can also explain the observed distribution pattern. As a result, the recovery of 3 Anisakis species and a panmictic distribution of their haplotypes could not be used to confirm or deny the presence of population subdivision of Pacific sardines in the California Current system. PMID:21506810

  2. 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

  3. 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.

  4. At least 10% shorter C-H bonds in cryogenic protein crystal structures than in current AMBER forcefields.

    PubMed

    Pang, Yuan-Ping

    2015-03-01

    High resolution protein crystal structures resolved with X-ray diffraction data at cryogenic temperature are commonly used as experimental data to refine forcefields and evaluate protein folding simulations. However, it has been unclear hitherto whether the C-H bond lengths in cryogenic protein structures are significantly different from those defined in forcefields to affect protein folding simulations. This article reports the finding that the C-H bonds in high resolution cryogenic protein structures are 10-14% shorter than those defined in current AMBER forcefields, according to 3709 C-H bonds in the cryogenic protein structures with resolutions of 0.62-0.79 Å. Also, 20 all-atom, isothermal-isobaric, 0.5-?s molecular dynamics simulations showed that chignolin folded from a fully-extended backbone formation to the native ?-hairpin conformation in the simulations using AMBER forcefield FF12SB at 300 K with an aggregated native state population including standard error of 10 ± 4%. However, the aggregated native state population with standard error reduced to 3 ± 2% in the same simulations except that C-H bonds were shortened by 10-14%. Furthermore, the aggregated native state populations with standard errors increased to 35 ± 3% and 26 ± 3% when using FF12MC, which is based on AMBER forcefield FF99, with and without the shortened C-H bonds, respectively. These results show that the 10-14% bond length differences can significantly affect protein folding simulations and suggest that re-parameterization of C-H bonds according to the cryogenic structures could improve the ability of a forcefield to fold proteins in molecular dynamics simulations. PMID:25661001

  5. 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.

  6. New insights of the Northern Current in the Western Mediterranean Sea from Gliders data: Mean structure, Transport, and Seasonal Variability

    NASA Astrophysics Data System (ADS)

    Bosse, Anthony; Testor, Pierre; Mortier, Laurent; Beguery, Laurent; Bernardet, Karim; Taillandier, Vincent; d'Ortenzio, Fabrizio; Prieur, Louis; Coppola, Laurent; Bourrin, François

    2013-04-01

    In the last 5 years, an unprecedented effort in the sampling of the Northern Current (NC) has been carried out using gliders which collected more than 50 000 profiles down to 1000m maximum along a few repeated sections perpendicular to the French coast. Based on this dataset, this study presents a very first quantitative picture of the NC on 0-1000m depth. We show its mean structure of temperature and salinity characterized by the different Water Masses of the basin (Atlantic Water, Winter Intermediate Water, Levantine Intermediate Water and Western Mediterranean Deep Water) for each season and at different location. Geostrophic currents are derived from the integration of the thermal-wind balance using the mean glider-estimate of the current during each dive as a reference. Estimates of the heat, salt, and volume transport are then computed in order to draw an heat and salt budget of the NC. The results show a strong seasonal variability due to the intense surface buoyancy loss in winter resulting in a vertical mixing offshore that makes the mixed layer depth reaching several hundreds of meters in the whole basin and in a very particular area down to the bottom of the sea-floor (deep convection area). The horizontal density gradient intensifies in winter leading to geostrophic currents that are more intense and more confined to the continental slope, and thus to the enhancement of the mesoscale activity (meandering, formation of eddies through baroclinic instability...). The mean transport estimates of the NC is found to be about 2-3Sv greater than previous spurious estimates. The heat budget of the NC also provides an estimate of the mean across shore heat/salt flux directly impacting the region in the Gulf of Lion where deep ocean convection, a key process in the thermohaline circulation of the Mediterranean Sea, can occur in Winter.

  7. Tobacco Tax Equity Act of 2015 (S.450; 114th Congress)

    Cancer.gov

    S.450 would require changes to the tax code to establish tax parity across tobacco products, setting the tax rate on all tobacco products at the same per unit level as cigarettes (currently products including pipe tobacco, cigars, and smokeless tobacco

  8. Federal Tax Policy towards Energy Gilbert E. Metcalf, Tufts University and NBER

    E-print Network

    of the federal tax incentives directed at electricity genera- tion. I find that nuclear power and renewable with fossil fuel sources. Finally, while fossil fuel and nuclear power continue to receive the majority generation. In summary, the energy taxes or tax incentives currently in effect are difficult to justify

  9. 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…

  10. Federal income tax laws can influence a private woodland owner's financial decisions about land management. Yet,

    E-print Network

    Malloy, Brian

    Federal income tax laws can influence a private woodland owner's financial decisions about land management and stewardship are commonly unknown. To help woodland owners in filing their 2015 tax returns. It is current as of September 30, 2015. Timber Property Classifications For tax purposes, a woodland property

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

    SciTech Connect

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

    2012-06-11

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

  12. A scorpion venom neurotoxin paralytic to insects that affects sodium current inactivation: Purification, primary structure, and mode of action

    SciTech Connect

    Eitan, M.; Fowler, E.; Herrmann, R.; Duval, A.; Pelhate, M.; Zlotkin, E. )

    1990-06-26

    A new toxin, Lqh alpha IT, which caused a unique mode of paralysis of blowfly larvae, was purified from the venom of the scorpion Leiurus quinquestriatus hebraeus, and its structural and pharmacological properties were compared to those of three other groups of neurotoxins found in Buthinae scorpion venoms. Like the excitatory and depressant insect-selective neurotoxins, Lqh alpha IT was highly toxic to insects, but it differed from these toxins in two important characteristics: (a) Lqh alpha IT lacked strict selectivity for insects; it was highly toxic to crustaceans and had a measurable but low toxicity to mice. (b) It did not displace an excitatory insect toxin, 125I-AaIT, from its binding sites in the insect neuronal membrane; this indicates that the binding sites for Lqh alpha IT are different from those shared by the excitatory and depressant toxins. However, in its primary structure and its effect on excitable tissues, Lqh alpha IT strongly resembled the well-characterized alpha scorpion toxins, which affect mammals. The amino acid sequence was identical with alpha toxin sequences in 55%-75% of positions. This degree of similarity is comparable to that seen among the alpha toxins themselves. Voltage- and current-clamp studies showed that Lqh alpha IT caused an extreme prolongation of the action potential in both cockroach giant axon and rat skeletal muscle preparations as a result of the slowing and incomplete inactivation of the sodium currents. These observations indicate that Lqh alpha IT is an alpha toxin which acts on insect sodium channels.

  13. Radial Broadening of DC potential structures in front of ICRF antennas by transverse exchange of RF currents

    SciTech Connect

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

    2009-11-26

    Measurements show that the vicinity of powered Ion Cyclotron Range of Frequency (ICRF) antennae is biased positively with respect to its environment. This is attributed to RF-sheaths. The radial penetration of DC potentials into Tokamak SOL determines the power deposition on the walls and especially on the antenna structure, which is a key point for long time clean discharges. Within independent flux tube models of RF-sheath rectification the radial penetration of DC potentials is determined by the skin depth x{sub 0} = c/{omega}{sub pe} for the slow wave. When self-consistent exchanges of transverse RF currents are allowed between neighboring flux tubes, such a structure can be broadened radially up to a characteristic transverse length L. Broadening arises as soon as L>r{sub 0}. A linear modeling gives a first evaluation of the theoretical length L{approx_equal}(L{sub parallel} {rho}{sub ci}/){sup 1/2}. Within the 'flute assumption' it scales with the length L{sub parallel} of open flux tubes and the ion Larmor radius {rho}{sub ci}. This has been confirmed by the SEM code which takes into account non-linear rectifications. Applying our model to several potential maps generated by an ITER antenna, it comes out that L ranges between 1 and 10 cm depending on local L{sub parallel} and on typical ITER plasma parameters. Langmuir probe measurements on Tore Supra suggest that the broadening is lower than predicted by the code, which supposes that currents do not occur all over the parallel magnetic lines but on a fraction of it.

  14. Magnetization reversal induced by in-plane current in Ta/CoFeB/MgO structures with perpendicular magnetic easy axis

    SciTech Connect

    Zhang, C.; Yamanouchi, M. Ikeda, S.; Sato, H.; Fukami, S.; Matsukura, F.; Ohno, H.

    2014-05-07

    We investigate in-plane current-induced magnetization reversal under an in-plane magnetic field in Hall bar shaped devices composed of Ta/CoFeB/MgO structures with perpendicular magnetic easy axis. The observed relationship between the directions of current and magnetization switching and Ta thickness dependence of magnetization switching current are accordance with those for magnetization reversal by spin transfer torque originated from the spin Hall effect in the Ta layer.

  15. The Bifurcation of the Topological Structure in the Sunspot's Electric Topological Current with Locally Gauge-invariant Maxwell-Chern-Simons Term

    E-print Network

    Sheng Li; Yishi Duan

    1998-10-09

    The topological structure of the electric topological current of the locally gauge invariant Maxwell-Chern-Simons Model and its bifurcation is studied. The electric topological charge is quantized in term of winding number. The Hopf indices and Brouwer degree labeled the local topological structure of the electric topological current. Using $\\Phi $-mapping method and implicity theory, the electric topological current is found generating or annihilating at the limit points and splitting or merging at the bifurcate points. The total electric charge holds invariant during the evolution.

  16. Trans-NIH Structural Birth Defects Working Group Vision: Current estimates are that one in 33 infants born in the United States has a birth defect.

    E-print Network

    Rau, Don C.

    Trans-NIH Structural Birth Defects Working Group CHARTER Vision: Current estimates are that one in 33 infants born in the United States has a birth defect. Birth defects are the leading cause of death for infants during the first year of life. The Trans- NIH Structural Birth Defects Working Group (SBDWG

  17. Effect of Welding Current on the Structure and Properties of Resistance Spot Welded Dissimilar (Austenitic Stainless Steel and Low Carbon Steel) Metal Joints

    NASA Astrophysics Data System (ADS)

    Shawon, M. R. A.; Gulshan, F.; Kurny, A. S. W.

    2015-04-01

    1.5 mm thick sheet metal coupons of austenitic stainless steel and plain low carbon steel were welded by resistance spot welding technique. The effects of welding current in the range 3-9 kA on the structure and mechanical properties of welded joint were investigated. The structure was studied by macroscopic, microscopic and scanning electron microscopy techniques. Mechanical properties were determined by tensile testing and microhardness measurements. Asymmetrical shape weld nugget was found to have formed in the welded joint which increased in size with an increase in welding current. The fusion zone showed cast structure with coarse columnar grain and dendritic with excess delta ferrite in austenitic matrix. Microhardness of the weld nugget was maximum because of martensite formation. An increase in welding current also increased tensile strength of the weld coupon. An attempt has also been made to relate the mode of fracture with the welding current.

  18. Specific features of light current-voltage characteristics of p-i-n structures based on amorphous silicon in the case of the tunnel-drift mechanism of dark current transport

    SciTech Connect

    Andreev, A. A.

    2008-11-15

    Current-voltage (I-V) characteristics of p-i-n structures based on amorphous silicon ({alpha}-Si:H) with small hole diffusion lengths (shorter than the thickness of the i-layer of a p-i-n structure) have been experimentally studied with and without illumination. It is shown that forward I-V characteristics of structures of this kind can be described by a dependence inherent in diodes, with a diode ideality factor two-three times the maximum value of 2, theoretically predicted for generation-recombination currents in p-n junctions. The dark current is always substantially lower than the photocurrent in a cell biased with a voltage approximately equal to the opencircuit voltage of the photocell. Dark currents cannot contribute to the I-V characteristic under illumination. The photocurrent decreases with increasing photovoltage at a bias lower than the open-circuit voltage because of a decrease in the collection coefficient and the increasingly important role of back diffusion of electrons into the p-contact, rather than as a result of the dark injection. In the case of biases exceeding the open-circuit voltage, back diffusion becomes the predominant component of the current.

  19. Phytoplankton community structure and nitrogen nutrition in Leeuwin Current and coastal waters off the Gascoyne region of Western Australia

    NASA Astrophysics Data System (ADS)

    Hanson, Christine E.; Waite, Anya M.; Thompson, Peter A.; Pattiaratchi, Charitha B.

    2007-04-01

    Within the coastal waters of the eastern Indian Ocean adjacent to Western Australia, we tested the hypothesis that regenerated production (and, by inference, the microbial food web) would predominate in oligotrophic Leeuwin Current (LC) and offshore (OS) surface waters. Conversely, we expected that new production would be more important within the ˜5 times more productive shelf countercurrents (Ningaloo and Capes Currents; NC&CC) and the LC&OS deep chlorophyll maximum (DCM). Phytoplankton species composition and abundance were assessed using both light microscopy and chemotaxonomic methods, and isotopic nitrogen uptake experiments ( 15NO 3-, 15NH 4+) were performed at trace (0.05 ?M) and saturating (5.0 ?M) levels. Phytoplankton community structure was statistically distinct between LC&OS and countercurrent regions. Picoplankton (unicellular cyanobacteria and prochlorophytes) accounted for a mean of 55-65% of pigment biomass in LC&OS waters, with haptophytes as the other primary contributor (21-32%). Conversely, within countercurrent and shelf regions, diatoms (up to 22%) and haptophytes (up to 57%) were more abundant, although cyanobacteria still played an important role (up to 40% of pigment biomass). Absolute NO 3- uptake rates for all samples ranged between 0.5 and 7.1 nmol L -1 h -1, and in countercurrent waters were not significantly different at the surface (3.0±2.1 nmol L -1 h -1; mean±SD) compared to the DCM (2.7±2.3 nmol L -1 h -1). However, in LC&OS waters, rates were significantly lower at the surface (1.2±0.7 nmol L -1 h -1) than the DCM (3.9±2.5 nmol L -1 h -1; p=0.05). These values represent conservative estimates for the region due to methodological difficulties encountered with nitrogen uptake experiments in these oligotrophic waters. In contrast with the distinct community composition between different water types, mean estimates of the f-ratio were similar across sampling depths and water types: 0.17±0.07 at the surface and 0.16±0.06 at the DCM of shelf countercurrent waters, and 0.14±0.05 at the surface and 0.14±0.09 at the DCM of LC&OS waters. These results demonstrate the importance of ammonium-based production in both oligotrophic LC&OS waters and the more productive upwelling-influenced countercurrents. They also highlight the utility of chemotaxonomic methods in studying pelagic ecosystem structure along the Gascoyne region of Western Australia.

  20. 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.

  1. Evolution, current structure, and role of a primary care clinical pharmacy service in an integrated managed care organization.

    PubMed

    Heilmann, Rachel M F; Campbell, Stephanie M; Kroner, Beverly A; Proksel, Jenel R; Billups, Sarah J; Witt, Daniel M; Helling, Dennis K

    2013-01-01

    The impact of the declining number of primary care physicians is exacerbated by a growing elderly population in need of chronic disease management. Primary care clinical pharmacy specialists, with their unique knowledge and skill set, are well suited to address this gap. At Kaiser Permanente of Colorado (KPCO), primary care clinical pharmacy specialists have a long history of integration with medical practices and are located in close proximity to physicians, nurses, and other members of the health care team. Since 1992, Primary Care Clinical Pharmacy Services (PCCPS) has expanded from 4 to 30 full-time equivalents (FTEs) to provide services in all KPCO medical office buildings. With this growth in size, PCCPS has evolved to play a vital role in working with primary care medical teams to ensure that drug therapy is effective, safe, and affordable. In addition, PCCPS specialists provide ambulatory teaching sites for pharmacy students and pharmacy residents. There is approximately 1 specialist FTE for every 13,000 adult KPCO members and every 9 clinical FTEs of internal medicine and family medicine physicians. All clinical pharmacy specialists in the pharmacy department are required to have a PharmD degree, to complete postgraduate year 2 residencies, and, as a condition of employment, to become board certified in an applicable specialty. The evolution, current structure, and role of PCCPS at KPCO, including factors facilitating successful integration within the medical team, are highlighted. Patient and nonpatient care responsibilities are described. PMID:23324507

  2. Ocean currents influence the genetic structure of an intertidal mollusc in southeastern Australia – implications for predicting the movement of passive dispersers across a marine biogeographic barrier

    PubMed Central

    Miller, Adam D; Versace, Vincent L; Matthews, Ty G; Montgomery, Steven; Bowie, Kate C

    2013-01-01

    Major disjunctions among marine communities in southeastern Australia have been well documented, although explanations for biogeographic structuring remain uncertain. Converging ocean currents, environmental gradients, and habitat discontinuities have been hypothesized as likely drivers of structuring in many species, although the extent to which species are affected appears largely dependent on specific life histories and ecologies. Understanding these relationships is critical to the management of native and invasive species, and the preservation of evolutionary processes that shape biodiversity in this region. In this study we test the direct influence of ocean currents on the genetic structure of a passive disperser across a major biogeographic barrier. Donax deltoides (Veneroida: Donacidae) is an intertidal, soft-sediment mollusc and an ideal surrogate for testing this relationship, given its lack of habitat constraints in this region, and its immense dispersal potential driven by year-long spawning and long-lived planktonic larvae. We assessed allele frequencies at 10 polymorphic microsatellite loci across 11 sample locations spanning the barrier region and identified genetic structure consistent with the major ocean currents of southeastern Australia. Analysis of mitochondrial DNA sequence data indicated no evidence of genetic structuring, but signatures of a species range expansion corresponding with historical inundations of the Bassian Isthmus. Our results indicate that ocean currents are likely to be the most influential factor affecting the genetic structure of D. deltoides and a likely physical barrier for passive dispersing marine fauna generally in southeastern Australia. PMID:23762511

  3. 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

  4. Modelling corporate tax liabilities using company accounts: a new framework

    E-print Network

    Ahmed, Saeed

    2004-06-16

    to investigate, and therefore the principal has less information as compared with the agents. Scholes and Wolfson (1992) provide a cogent discussion of the difficulties tax authorities face in identifying financial innovation and the dilemma of how to resolve... for many firm despite the tax advantage of debt (Bond, Devereux, Gammie, 1996). Edwards (1987) provides a more detailed introduction to the literature on capital structure. Scholes and Wolfson (1992) discuss in detail the difficulties tax authorities face...

  5. Laboratory investigation of a fine structure of field-aligned currents and electric fields and their relationship to charged particle acceleration

    NASA Astrophysics Data System (ADS)

    Gavrilov, B. G.; Sobyanin, D. B.; Zetzer, J. I.; Podgorny, I. M.

    2003-04-01

    In conditions of a laboratory model experiment physical mechanisms of auroral charged particles acceleration due to parallel electric fields generation in the field-aligned current layers are investigated. The experiment allows to study an appearance of field-aligned electrical fields and charged particles acceleration in all totality of the interconnected events: generation of plasma flow, its evolution in the magnetic field, polarization of plasma, generation of field-aligned currents, development of instabilities in the plasma and current layers, anomalous resistance regions appearance, electrons acceleration. The experiment is carried out in the vacuum chamber under air pressure of 0.01-0.1 Pa. Plasma injections are produced by an electromagnetic plasma gun with coaxial electrodes. The plasma jet propagates across a magnetic field with the velocity of 20-50 km/s and generates field-aligned currents. It was revealed that the field-aligned current layers have a fine spatial structure and high-frequency fluctuations against the background of low-frequency fluctuations. An analysis showed that the low-frequency fluctuations are determined by the plasma jet velocity fluctuation and the value of a magnetic field, while the high-frequency fluctuations are connected with plasma and current instabilities. From the point of view ionospheric investigation, it means that the characteristics of small-scale ionospheric structures can not be derived from the data of large-scale parameters variations of the interplanetary magnetic field, solar wind, magnetotail, magnetospheric boundary layer and other. The small-scale ionospheric structures and corresponding fine temporal and spatial structure of precipitated particles fluxes are determined rather by high-frequency fluctuations and fine structures of field-aligned currents.

  6. JOURNAL OF GEOPHYSICAL RESEARCH, VOL. ???, XXXX, DOI:10.1029/, The sea-surface structure of North Brazil Current

    E-print Network

    Miami, University of

    Brazil Current Rings derived from shipboard and moored ADCP observations G. P. Castel~ao Division Atlantic, the North Brazil Current retroflec- tion periodically sheds large anticyclonic rings, which then propagate north- westward. Between 1998­2000, the North Brazil Current Rings Experiment sampled a large

  7. Journal of Magnetism and Magnetic Materials 300 (2006) 127131 Electric current-induced spin orientation in quantum well structures

    E-print Network

    Ganichev, Sergey

    2006-01-01

    Journal of Magnetism and Magnetic Materials 300 (2006) 127­131 Electric current-induced spin is the orientation of spins by an electrical current flowing through low-dimensional carrier systems of sufficiently to orient the spin of charge carriers in GaAs based quantum wells (QWs) by driving an electric current

  8. Current Progress of a Finite Element Computational Fluid Dynamics Prediction of Flutter for the AeroStructures Test Wing

    NASA Technical Reports Server (NTRS)

    Arena, Andrew S., Jr.

    2002-01-01

    This progress report focuses on the use of the STructural Analysis RoutineS suite program, SOLIDS, input for the AeroStructures Test Wing. The AeroStructures Test Wing project as a whole is described. The use of the SOLIDS code to find the mode shapes of a structure is discussed. The frequencies, and the structural dynamics to which they relate are examined. The results of the CFD predictions are compared to experimental data from a Ground Vibration Test.

  9. Feasibility of in-plane GDL structuration: Impact on current density distribution in large-area Proton Exchange Membrane Fuel Cells

    NASA Astrophysics Data System (ADS)

    Jabbour, Lara; Robin, Christophe; Nandjou, Fredy; Vincent, Remi; Micoud, Fabrice; Poirot-Crouvezier, Jean-Philippe; d'Arbigny, Julien; Gerard, Mathias

    2015-12-01

    In the present work, the in-plane structuration of the electrode Gas Diffusion Layer (GDL) is proposed as an interesting approach to reduce the operating heterogeneities occurring within the cell along the gas flow fields, especially in dry operating conditions. This is especially important for transportation applications where the fuel cell is often operated in these conditions. Structured and homogeneous large-area (220 cm2) membrane electrode assemblies (MEAs) are tested in single-cell and 6-cell stack configurations. An S++® electronic card inserted in the stack is used to measure the current distribution within the cell, which is an indicator of the local electrochemical reaction conditions. The results of the current distribution measurements together with the cell performances obtained for the structured and the homogenous MEAs indicate that the electrode in-plane structuration is effective in reducing the functioning heterogeneities within the cell under specific operating conditions.

  10. 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

  11. 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…

  12. 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.

  13. Seismic design of a current woodframe structure and study of innovative products and damping systems in wood construction

    E-print Network

    Mahjoub, Nina A. (Nina Azadeh)

    2007-01-01

    Wood structures have seen resurgence in popularity over the past several decades, especially in Western States of America, such as California. The industry keeps creating new structural wood products of exceptional strength, ...

  14. Ground and CHAMP observations of field-aligned current circuits generated by lower atmospheric disturbances and expectations to the SWARM to clarify their three dimensional structure

    NASA Astrophysics Data System (ADS)

    Iyemori, Toshihiko; Nakanishi, Kunihito; Aoyama, Tadashi; Lühr, Hermann

    2014-05-01

    Acoustic gravity waves propagated to the ionosphere cause dynamo currents in the ionosphere. They divert along geomagnetic field lines of force to another hemisphere accompanying electric field and then flow in the ionosphere of another hemisphere by the electric field forming closed current circuits. The oscillating current circuits with the period of acoustic waves generate magnetic variations on the ground, and they are observed as long period geomagnetic pulsations. This effect has been detected during big earthquakes, strong typhoons, tornados etc. On a low-altitude satellite orbit, the spatial distribution (i.e., structure) of the current circuits along the satellite orbit should be detected as temporal magnetic oscillations, and the effect is confirmed by a CHAMP data analysis. On the spatial structure, in particular, in the longitudinal direction, it has been difficult to examine by a single satellite or from ground magnetic observations. The SWARM satellites will provide an unique opportunity to clarify the three dimensional structure of the field-aligned current circuits.

  15. Interannual variability in the Northern California Current food web structure: Changes in energy flow pathways and the role of forage fish, euphausiids, and

    E-print Network

    Thomas, Andrew

    Interannual variability in the Northern California Current food web structure: Changes in energy, interannually, and decadally due to variability in coastal upwelling, climate-scale physical pro- cesses, including changes to mid-trophic level groups that represent alternate energy-transfer pathways between

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

    PubMed

    Weber, Richard M

    2010-01-01

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

  17. Relative Importance of Current and Past Landscape Structure and Local Habitat Conditions for Plant Species Richness in Dry Grassland-Like Forest Openings

    PubMed Central

    Husáková, Iveta; Münzbergová, Zuzana

    2014-01-01

    In fragmented landscapes, plant species richness may depend not only on local habitat conditions but also on landscape structure. In addition, both present and past landscape structure may be important for species richness. There are, however, only a few studies that have investigated the relative importance of all of these factors. The aim of this study was to examine the effect of current and past landscape structures and habitat conditions on species richness at dry grassland-like forest openings in a forested landscape and to assess their relative importance for species richness. We analyzed information on past and present landscape structures using aerial photographs from 1938, 1973, 1988, 2000 and 2007. We calculated the area of each locality and its isolation in the present and in the past and the continuity of localities in GIS. At each locality, we recorded all vascular plant species (296 species in 110 forest openings) and information on abiotic conditions of the localities. We found that the current species richness of the forest openings was significantly determined by local habitat conditions as well as by landscape structure in the present and in the past. The highest species richness was observed on larger and more heterogeneous localities with rocks and shallow soils, which were already large and well connected to other localities in 1938. The changes in the landscape structure in the past can thus have strong effects on current species richness. Future studies attempting to understand determinants of species diversity in fragmented landscapes should also include data on past landscape structure, as it may in fact be more important than the present structure. PMID:24809474

  18. Relative importance of current and past landscape structure and local habitat conditions for plant species richness in dry grassland-like forest openings.

    PubMed

    Husáková, Iveta; Münzbergová, Zuzana

    2014-01-01

    In fragmented landscapes, plant species richness may depend not only on local habitat conditions but also on landscape structure. In addition, both present and past landscape structure may be important for species richness. There are, however, only a few studies that have investigated the relative importance of all of these factors. The aim of this study was to examine the effect of current and past landscape structures and habitat conditions on species richness at dry grassland-like forest openings in a forested landscape and to assess their relative importance for species richness. We analyzed information on past and present landscape structures using aerial photographs from 1938, 1973, 1988, 2000 and 2007. We calculated the area of each locality and its isolation in the present and in the past and the continuity of localities in GIS. At each locality, we recorded all vascular plant species (296 species in 110 forest openings) and information on abiotic conditions of the localities. We found that the current species richness of the forest openings was significantly determined by local habitat conditions as well as by landscape structure in the present and in the past. The highest species richness was observed on larger and more heterogeneous localities with rocks and shallow soils, which were already large and well connected to other localities in 1938. The changes in the landscape structure in the past can thus have strong effects on current species richness. Future studies attempting to understand determinants of species diversity in fragmented landscapes should also include data on past landscape structure, as it may in fact be more important than the present structure. PMID:24809474

  19. Registry-supplied nurses reduce tax headache for hospitals.

    PubMed

    Hollrah, R A

    1993-11-01

    The use of registry-supplied nurses sometimes raises questions about the hospital's potential liability for Federal employment taxes. As this article shows, if a hospital's relationships with the registry and with the nurse are carefully structured, the hospital should be able to avoid liability for such taxes. PMID:10145902

  20. Tax Deductions

    MedlinePLUS

    ... not deductible, refer the auditor to the following: IRS Publication 502 Revenue Ruling 55-261 Revenue Ruling ... should be submitted only in the event the IRS or your state’s taxing authority audits you. For ...

  1. Tax and the Use of Historic Returns in Estimating the Equity Risk Premium 

    E-print Network

    Armitage, Seth

    1998-01-01

    The paper analyses the use of a historic risk premium as a proxy for the current premium allowing current tax rates to differ from historic rates. If tax rates are assumed constant, adjustments to the CAPM for an imputation system make the CAPM...

  2. 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

  3. Structure degradation and redistribution of alloying elements in austenitic steel of current collectors of solid oxide fuel cells in service

    NASA Astrophysics Data System (ADS)

    Degtyarev, M. V.; Chukharev, V. F.; Chashchukhina, T. I.; Voronova, L. M.; Vykhodets, V. B.; Kurennykh, T. E.

    2013-01-01

    The degradation of the 10Kh23N18 steel structure with and without a protective Mn-Co-spinel coating after 8800 h of operation at 950°C is investigated as a switchgear material of a solid oxide fuel cell. Structural studies have shown no significant differences in the redistribution of alloying elements, in the composition and structure of oxide layers in the steel with and without the coating. The protective coating does not prevent the formation of silicon oxides and aluminum ones, which worsen the electrical conductivity of the switchgear and embrittle the material, in the surface layers of steel during long-term operation.

  4. High detection efficiency micro-structured solid-state neutron detector with extremely low leakage current fabricated with continuous p-n junction

    SciTech Connect

    Huang, Kuan-Chih; Lu, James J.-Q.; Bhat, Ishwara B.; Dahal, Rajendra; Department of Mechanical, Aerospace, and Nuclear Engineering, Rensselaer Polytechnic Institute, Troy, New York 12180-3522 ; Danon, Yaron

    2013-04-15

    We report the continuous p-n junction formation in honeycomb structured Si diode by in situ boron deposition and diffusion process using low pressure chemical vapor deposition for solid-state thermal neutron detection applications. Optimized diffusion temperature of 800 Degree-Sign C was obtained by current density-voltage characteristics for fabricated p{sup +}-n diodes. A very low leakage current density of {approx}2 Multiplication-Sign 10{sup -8} A/cm{sup 2} at -1 V was measured for enriched boron filled honeycomb structured neutron detector with a continuous p{sup +}-n junction. The neutron detection efficiency for a Maxwellian spectrum incident on the face of the detector was measured under zero bias voltage to be {approx}26%. These results are very encouraging for fabrication of large area solid-state neutron detector that could be a viable alternative to {sup 3}He tube based technology.

  5. Effect of chemical composition of precursors and annealing temperature on structure and critical current of multifilament Bi,Pb-2223/Ag composites

    NASA Astrophysics Data System (ADS)

    Rakov, D. N.; Belotelova, Yu. N.; Krinitsina, T. P.; Kuznetsova, E. I.; Blinova, Yu. V.; Sudareva, S. V.; Romanov, E. P.

    2013-11-01

    X-ray diffraction and transmission and scanning electron microscopy have been used to study ceramics of Bi,Pb-2223/Ag composites (with small deviations from stoichiometry) after standard treatment and annealings with some variations in temperatures compared to standard treatment (optimum annealings). The data obtained have been analyzed together with the results of measurements of the critical currents of the composites. A nonuniform distribution of the structure and components over the transverse section of ceramic filaments has been revealed after standard treatment. The content of carbon in the center of the filaments was higher by a factor of two or even greater than that in the subsurface layers adjacent to the Ag sheath. It is shown that each composition of the composite has its own optimum annealing temperature, which ensures a decrease in the carbon content in the center of the ceramic filaments and the creation of a structure that is more favorable for obtaining high critical currents.

  6. Abstract. The main groups of currently known red fluores-The main groups of currently known red fluores-cent proteins are characterized: their structure, folding andcent proteins are characterized: their structure, folding and

    E-print Network

    Verkhusha, Vladislav V.

    proteins were isolated and cloned from non-bioluminescent Anthozoa species. One of the proteins named dr fluores- cent proteins are characterized: their structure, folding andcent proteins are characterized formation are discussed. The key applications of these proteins as markers and sensors inkey applications

  7. Structure and downstream evolution of the Agulhas Current system during a quasi-synoptic survey in February-March 2003

    NASA Astrophysics Data System (ADS)

    Casal, TâNia G. D.; Beal, Lisa M.; Lumpkin, Rick; Johns, William E.

    2009-03-01

    The Agulhas Undercurrent Experiment took place in February-March 2003 off the east coast of South Africa and consisted of four sections of hydrographic and velocity data across the Agulhas Current between 30 and 36°S and connecting offshore sections that formed three closed boxes. An inverse model was applied to the quasi-synoptic data, and results show that the net mass transport at the historical 32°S section had a considerably higher transport of 100 ± 9 Sv than earlier estimates. This high transport falls within the peak-to-peak variability obtained previously from a current meter time series. Several mesoscale cyclonic eddies extending down to intermediate depths were sampled during the survey; in particular, a strong, locally formed shear edge eddy was found inshore of the Agulhas Current at 36°S. Offshore eddies were found to drive considerable onshore-offshore fluxes, resulting in highly variable Agulhas transports from one section to another. After attempting to account for and remove the influence of these eddies on the Agulhas transport, the downstream growth of the Agulhas Current is found to be consistent with the Sverdrup transport variation, within errors. To account for the total magnitude of the Agulhas transport, fluxes from both the Indonesian Throughflow and Indian Ocean overturning must also be taken into account. There is no clear evidence from this study for a significant contribution of inertial recirculation to the Agulhas within this latitude range.

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

    E-print Network

    Besson, David Zeke

    2004-06-01

    We present the first study of the vector (Wess-Zumino) current in tau(-)-->K(-)pi(-)K(+)nu(tau) decay using data collected with the CLEO III detector at the Cornell Electron Storage Ring. We determine the quantitative contributions to the decay...

  9. ANALYTIC SOLUTIONS FOR CURRENT SHEET STRUCTURE DETERMINED BY SELF-CONSISTENT, ANISOTROPIC TRANSPORT PROCESSES IN A GRAVITATIONAL FIELD

    SciTech Connect

    Goodman, Michael L.

    2011-04-10

    A Harris sheet magnetic field with maximum magnitude B{sub 0} and length scale L is combined with the anisotropic electrical conductivity, viscosity, and thermoelectric tensors for an electron-proton plasma to define a magnetohydrodynamic model that determines the steady state of the plasma. The transport tensors are functions of temperature, density, and magnetic field strength, and are computed self-consistently as functions of position x normal to the current sheet. The flow velocity, magnetic field, and gravitational force lie along the z-axis. The plasma is supported against gravity by the viscous force. Analytic solutions are obtained for temperature, density, and velocity. They are valid over a broad range of temperature, density, and magnetic field strength, and so may be generally useful in astrophysical applications. Numerical examples of solutions in the parameter range of the solar atmosphere are presented. The objective is to compare Joule and viscous heating rates, determine the velocity shear that generates viscous forces that support the plasma and are self-consistent with a mean outward mass flux comparable to the solar wind mass flux, and compare the thermoelectric and conduction current contributions to the Joule heating rate. The ratio of the viscous to Joule heating rates per unit mass can exceed unity by orders of magnitude, and increases rapidly with L. The viscous heating rate can be concentrated outside the region where the current density is localized, corresponding to a resistively heated layer of plasma bounded by viscously heated plasma. The temperature gradient drives a thermoelectric current density that can have a magnitude greater than that of the electric-field-driven conduction current density, so thermoelectric effects are important in determining the Joule heating rate.

  10. Eddy current measurements with magneto-resistive sensors: third-layer flaw detection in a wing-splice structure 25 mm thick

    NASA Astrophysics Data System (ADS)

    Avrin, William F.

    2000-05-01

    A new eddy-current system based on low-noise magnetoresistive sensors has been developed to detect cracks and corrosion in thick, multi-layer metal structures. The new instrument has detected narrow slots as short as 6.3 mm, in the lowest layer of a stack of three aluminum plates totaling 25 mm in thickness. These flaws were detected through 19 mm of overlying aluminum, in spite of the presence of steel fasteners and the proximity of a plate edge that attenuated the eddy currents impinging on the flaw. This performance was achieved by combining the low-frequency sensitivity of magnetoresistive sensors with a special probe design that minimized background errors due to liftoff, plate-edge effects and the steel fasteners. This new system is potentially useful for inspecting thick, layered structures in aircraft, as well as ferrous metal structures such as pipelines and storage tanks, where the shortness of the skin depth has previously limited the usefulness of eddy-current inspection.

  11. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES...for withheld income taxes and taxes under the Federal Insurance Contributions Act...

  12. Connections Among the Spatial and Temporal Structures in Tidal Currents, Internal Bores, and Surficial Sediment Distributions Over the Shelf off Palos Verdes, California

    USGS Publications Warehouse

    Noble, Marlene A.; Rosenberger, Kurt J.; Xu, Jingping; Signell, Richard P.; Steele, Alex

    2009-01-01

    The topography of the Continental Shelf in the central portion of the Southern California Bight has rapid variations over relatively small spatial scales. The width of the shelf off the Palos Verdes peninsula, just northwest of Los Angeles, California, is only 1 to 3 km. About 7 km southeast of the peninsula, the shelf within San Pedro Bay widens to about 20 km. In 2000, the Los Angeles County Sanitation District began deploying a dense array of moorings in this complex region of the central Southern California Bight to monitor local circulation patterns. Moorings were deployed at 13 sites on the Palos Verdes shelf and within the northwestern portion of San Pedro Bay. At each site, a mooring supported a string of thermistors and an adjacent bottom platform housed an Acoustic Doppler Current Profiler. These instruments collected vertical profiles of current and temperature data continuously for one to two years. The variable bathymetry in the region causes rapid changes in the amplitudes and spatial structures of barotropic tidal currents, internal tidal currents, and in the associated nonlinear baroclinic currents that occur at approximate tidal frequencies. The largest barotropic tidal constituent is M2, the principal semidiurnal tide. The amplitude of this tidal current changes over fairly short along-shelf length scales. Tidal-current amplitudes are largest in the transition region between the two shelves; they increase from about 5 cm/s over the northern San Pedro shelf to nearly 10 cm/s on the southern portion of the Palos Verdes Shelf. Tidal-current amplitudes are then reduced to less than 2 cm/s over the very narrow section of the northern Palos Verdes shelf that lies just 6 km upcoast of the southern sites. Models suggest that the amplitude of the barotropic M2 tidal currents, which propagate toward the northwest primarily as a Kelvin wave, is adjusting to the short topographic length scales in the region. Semidiurnal sea-level oscillations are, as expected, independent of these topographic variations; they have a uniform amplitude and phase structure over the entire region. Because the cross-shelf angle of the seabed over most of the Palos Verdes shelf is 1 to 3 degrees, which is critical for the local generation and/or enhancement of nonlinear characteristics in semidiurnal internal tides, some internal tidal-current events have strong asymmetric current oscillations that are enhanced near the seabed. Near-bottom currents in these events are directed primarily offshore with amplitudes that exceed 30 cm/s. The spatial patterns in these energetic near-bottom currents have fairly short-length scales. They are largest over the inner shelf and in the transition region between the Palos Verdes and San Pedro shelves. This spatial pattern is similar to that found in the barotropic tidal currents. Because these baroclinic currents have an approximate tidal frequency, an asymmetric vertical structure, and a somewhat stable phase, they can produce a non-zero depth-mean flow for periods of a few months. These baroclinic currents can interact with the barotropic tidal current and cause an apparent increase (or decrease) in the estimated barotropic tidal-current amplitude. The apparent amplitude of the barotropic tidal current may change by 30 to 80 percent or more in a current record that is less than three months long. The currents and surficial sediments in this region are in dynamic equilibrium in that the spatial patterns in bottom stresses generated by near-bed currents from surface tides, internal tides, and internal bores partly control the spatial patterns in the local sediments. Coarser sediments are found in the regions with enhanced bottom stresses (that is, over the inner shelf and in the region between the Palos Verdes and San Pedro shelves). Finer sediments are found over the northwestern portion of the Palos Verdes shelf, where near-bottom currents are relatively weak. The nonlinear asymmetries in the i

  13. Magnetic resonance visualization of conductive structures by sequence-triggered direct currents and spin-echo phase imaging

    SciTech Connect

    Eibofner, Frank; Wojtczyk, Hanne; Graf, Hansjörg E-mail: drGraf@t-online.de; Clasen, Stephan

    2014-06-15

    Purpose: Instrument visualization in interventional magnetic resonance imaging (MRI) is commonly performed via susceptibility artifacts. Unfortunately, this approach suffers from limited conspicuity in inhomogeneous tissue and disturbed spatial encoding. Also, susceptibility artifacts are controllable only by sequence parameters. This work presents the basics of a new visualization method overcoming such problems by applying sequence-triggered direct current (DC) pulses in spin-echo (SE) imaging. SE phase images allow for background free current path localization. Methods: Application of a sequence-triggered DC pulse in SE imaging, e.g., during a time period between radiofrequency excitation and refocusing, results in transient field inhomogeneities. Dependent on the additional z-magnetic field from the DC, a phase offset results despite the refocusing pulse. False spatial encoding is avoided by DC application during periods when read-out or slice-encoding gradients are inactive. A water phantom containing a brass conductor (water equivalent susceptibility) and a titanium needle (serving as susceptibility source) was used to demonstrate the feasibility. Artifact dependence on current strength and orientation was examined. Results: Without DC, the brass conductor was only visible due to its water displacement. The titanium needle showed typical susceptibility artifacts. Applying triggered DC pulses, the phase offset of spins near the conductor appeared. Because SE phase images are homogenous also in regions of persistent field inhomogeneities, the position of the conductor could be determined with high reliability. Artifact characteristic could be easily controlled by amperage leaving sequence parameters unchanged. For an angle of 30° between current and static field visualization was still possible. Conclusions: SE phase images display the position of a conductor carrying pulsed DC free from artifacts caused by persistent field inhomogeneities. Magnitude and phase images are acquired simultaneously under the same conditions without the use of extra measurement time. The presented technique offers many advantages for precise instrument localization in interventional MRI.

  14. Current-Voltage and Capacitance-Conductance-Voltage Characteristics of Al/SiO2/p-Si and Al/Methyl Green (MG)/p-Si Structures

    NASA Astrophysics Data System (ADS)

    Duman, Songül; Ozcelik, Fikriye Seyma; Gürbulak, Bekir; Gülnahar, Murat; Turut, Abdulmecit

    2015-01-01

    The organic methyl green (MG) has been investigated for the first time for its electronic applications. In order to see the effect of organic MG layer on electrical characteristics of Al/p-Si diode, Al/MG/p-Si structure has been fabricated by inexpensive and simple "drop coating" method. The current-voltage ( I- V) and capacitance-conductance-voltage ( C- G- V) characteristics of Al/SiO2/p-Si and Al/MG/p-Si structures have been investigated. The parameters such as ideality factor ( n), barrier height (), series and shunt resistance, and the density of interface states have been investigated using current-voltage measurements, in dark and under illumination conditions at room temperature. The n and values of 1.56 and 0.81 eV for Al/SiO2/p-Si and 1.36 and 0.80 eV for Al/MG/p-Si are calculated from the forward bias I- V characteristics. The value of the Al/SiO2/p-Si structure at room temperature is larger than that of conventional Al/p-Si diode. It is seen that the n value of 1.36 calculated for the Al/MG/p-Si structure is lower than most of the metal/organic compound/inorganic semiconductor devices.

  15. 2D modeling of DC potential structures induced by RF sheaths with transverse currents in front of ICRF antenna

    SciTech Connect

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

    2005-09-26

    Understanding DC potential generation in front of ICRF antennas is crucial for long pulse high RF power systems. DC potentials are produced by sheath rectification of these RF potentials. To reach this goal, near RF parallel electric fields have to be computed in 3D and integrated along open magnetic field lines to yield a 2D RF potential map in a transverse plane. DC potentials are produced by sheath rectification of these RF potentials. As RF potentials are spatially inhomogeneous, transverse polarization currents are created, modifying RF and DC maps. Such modifications are quantified on a 'test map' having initially a Gaussian shape and assuming that the map remains Gaussian near its summit,the time behavior of the peak can be estimated analytically in presence of polarization current as a function of its width r0 and amplitude {phi}0 (normalized to a characteristic length for transverse transport and to the local temperature). A 'peaking factor' is built from the DC peak potential normalized to {phi}0, and validated with a 2D fluid code and a 2D PIC code (XOOPIC). In an unexpected way transverse currents can increase this factor. Realistic situations of a Tore Supra antenna are also studied, with self-consistent near fields provided by ICANT code. Basic processes will be detailed and an evaluation of the 'peaking factor' for ITER will be presented for a given configuration.

  16. 2D modeling of DC potential structures induced by RF sheaths with transverse currents in front of ICRF antenna

    NASA Astrophysics Data System (ADS)

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

    2005-09-01

    Understanding DC potential generation in front of ICRF antennas is crucial for long pulse high RF power systems. DC potentials are produced by sheath rectification of these RF potentials. To reach this goal, near RF parallel electric fields have to be computed in 3D and integrated along open magnetic field lines to yield a 2D RF potential map in a transverse plane. DC potentials are produced by sheath rectification of these RF potentials. As RF potentials are spatially inhomogeneous, transverse polarization currents are created, modifying RF and DC maps. Such modifications are quantified on a `test map' having initially a Gaussian shape and assuming that the map remains Gaussian near its summit,the time behavior of the peak can be estimated analytically in presence of polarization current as a function of its width r0 and amplitude ?0 (normalized to a characteristic length for transverse transport and to the local temperature). A `peaking factor' is built from the DC peak potential normalized to ?0, and validated with a 2D fluid code and a 2D PIC code (XOOPIC). In an unexpected way transverse currents can increase this factor. Realistic situations of a Tore Supra antenna are also studied, with self-consistent near fields provided by ICANT code. Basic processes will be detailed and an evaluation of the `peaking factor' for ITER will be presented for a given configuration.

  17. Photo-induced tunneling currents in MOS structures with various HfO{sub 2}/SiO{sub 2} stacking dielectrics

    SciTech Connect

    Pang, Chin-Sheng; Hwu, Jenn-Gwo

    2014-04-15

    In this study, the current conduction mechanisms of structures with tandem high-k dielectric in illumination are discussed. Samples of Al/SiO{sub 2}/Si (S), Al/HfO{sub 2}/SiO{sub 2}/Si (H), and Al/3HfO{sub 2}/SiO{sub 2}/Si (3H) were examined. The significant observation of electron traps of sample H compares to sample S is found under the double bias capacitance-voltage (C-V) measurements in illumination. Moreover, the photo absorption sensitivity of sample H is higher than S due to the formation of HfO{sub 2} dielectric layer, which leads to larger numbers of carriers crowded through the sweep of V{sub G} before the domination of tunneling current. Additionally, the HfO{sub 2} dielectric layer would block the electrons passing through oxide from valance band, which would result in less electron-hole (e{sup ?}-h{sup +}) pairs recombination effect. Also, it was found that both of the samples S and H show perimeter dependency of positive bias currents due to strong fringing field effect in dark and illumination; while sample 3H shows area dependency of positive bias currents in strong illumination. The non-uniform tunneling current through thin dielectric and through HfO{sub 2} stacking layers are importance to MOS(p) tunneling photo diodes.

  18. Autonomous versus Merged Marketing Departments: The Impact of Current Department Structure and Previous Restructuring Experience on Faculty Perceptions

    ERIC Educational Resources Information Center

    Neese, William T.; Batory, Stephen S.

    2005-01-01

    This study details faculty perceptions concerning administrative structure and its impact on issues such as collegiality or student success. Faculty members in autonomous marketing departments are compared with those in combined units. Then, faculty never involved with departmental change are compared with faculty previously involved splitting…

  19. Vertical structure of currents in Algeciras Bay (Strait of Gibraltar): implications on oil spill modeling under different typical scenarios

    NASA Astrophysics Data System (ADS)

    Megías Trujillo, Bárbara; Caballero de Frutos, Isabel; López Comi, Laura; Tejedor Alvarez, Begoña.; Izquierdo González, Alfredo; Gonzales Mejías, Carlos Jose; Alvarez Esteban, Óscar; Mañanes Salinas, Rafael; Comerma, Eric

    2010-05-01

    Algeciras Bay constitutes a physical environment of special characteristics, due to its bathymetric configuration and geographical location, at the eastern boundary of the Strait of Gibraltar. Hence, the Bay is subject to the complex hydrodynamics of the Strait of Gibraltar, characterized by a mesotidal, semidiurnal regime and the high density-stratification of the water column due to the presence of the upper Atlantic and the lower Mediterranean (more salty and cold) water layers. In addition, this environment is affected by powerful Easterly and Westerly winds episodes. The intense maritime traffic of oil tankers sailing across the Strait and inside the Bay, together with the presence of an oil refinery at its northern coast, imply high risks of oil spilling inside these waters, and unfortunately it has constituted a matter of usual occurrence through the last decades. The above paragraph clearly manifests the necessity of a detailed knowledge on the Bay's hydrodynamics, and the related system of currents, for a correct management and contingency planning in case of oil spilling in this environment. In order to evaluate the range of affectation of oil spills in the Bay's waters and coasts, the OILMAP oil spill model was used, the currents fields being provided by the three-dimensional, nonlinear, finite-differences, sigma-coordinates, UCA 3D hydrodynamic model. Numerical simulations were carried out for a grid domain extended from the western Strait boundary to the Alboran Sea, having a horizontal spatial resolution of 500 m and 50 sigma-levels in the vertical dimension. The system was forced by the tidal constituents M2 (main semidiurnal) and Z0 (constant or zero-frequency), considering three different typical wind conditions: Easterlies, Westerlies and calm (no wind). The most remarkable results from the numerical 3D simulations of Algeciras Bay's hydrodynamics were: a) the occurrence of opposite tidal currents between the upper Atlantic and lower Mediterranean water layers (i.e., there is a phase-lag of about 180° among them); b) the presence of high-frequency perturbations due to the penetration of internal waves; and c) high variability in the vertical profiles of both tidal and residual (mean) currents. All these phenomena contribute to obtain differences between the water-surface currents and their depth-averaged values (as they are provided by most of 2D hydrodynamic models). Resultant currents from the 3D numerical simulations were implemented into the OILMAP model to evaluate the response of a control oil spill inside Algeciras Bay, considering different scenarios. Results were analyzed focusing in the differences between the more realistic surface currents fields given by the UCA 3D model and the depth averaged fields provided by faster 2D schemes, as well as the influence of implementations of wind effects having different complexities. The relative adequacy between the more accurate (but more expensive in computational time) and the faster (but more unrealistic) modeling strategies, especially in cases of emergency and very short decision times, was discussed.

  20. Agriculture Taxes in Texas 

    E-print Network

    Jones, Lonnie L.; Stallmann, Judith I.

    2002-02-18

    73 Exemption from state and local sales and use taxes on purchased farm inputs and products. a73 The provision for local property tax pro- ductivity valuation for open space land. a73 Exemption from sales and excise taxes on fuel used on farms... productivity valuation of land used in agriculture, timber or wildlife production. Sales tax exemptions Farmers and ranchers are exempt from state and local sales taxes for several items, including most inputs bought exclusively to produce agri- cultural goods...

  1. 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.

  2. Changes in the structure of the surface layer of metal materials upon friction and electric current loading

    NASA Astrophysics Data System (ADS)

    Fadin, V. V.

    2013-09-01

    Dependences of the electric conductivity of a contact and wear intensity of metal materials on the electric current density in sliding friction are obtained. It is established that alloying of the material basis leads to faster damage of the friction surface. The presence of about 40 ?t.% oxygen in the surface layer is detected by the Auger spectrometry method. It is demonstrated by the x-ray diffraction method that FeO formed in the surface layer leads to an increase in the electric conductivity of the contact.

  3. Phase and Structural States Formed in Titanium Nickelide Subsurface Layers Exposed to High-Current Pulsed Electron Beams

    NASA Astrophysics Data System (ADS)

    Neyman, A. A.; Meisner, L. L.; Lotkov, A. I.; Semin, V. O.

    2015-06-01

    The behavior of the non-equilibrium states formed in the subsurface layers of a titanium nickelide-based alloy exposed to electron beams operated in the pulsed surface layer melting mode is investigated experimentally. Using methods of an x-ray diffraction analysis, and optical, scanning, and transmission electron microscopies, an 8-10 ?m thick surface layer is shown to exhibit ?2 phase-based structure undergoing inhomogeneous lattice microstrain. The core layer located at a depth of 10-20 ?m below the irradiated surface contains a small amount (up to 5 vol.%) of a phase with ?19' martensite structure along with a slightly distorted lattice and unmelted Ti2Ni phase particles. Electron beam treatment brings about changes in the chemical composition of the surface-modified layer which becomes enriched in titanium owing to the dissolution of the Ti2Ni phase particles therein. Transmission electron microscopy has not revealed martensite phases in the modified layer. The electron beam exposure of the titanium nickelide surface is assumed to give rise to nonequilibrium highly distorted bcc structure.

  4. Genetic structure and demographic history should inform conservation: Chinese cobras currently treated as homogenous show population divergence.

    PubMed

    Lin, Long-Hui; Qu, Yan-Fu; Li, Hong; Zhou, Kai-Ya; Ji, Xiang

    2012-01-01

    An understanding of population structure and genetic diversity is crucial for wildlife conservation and for determining the integrity of wildlife populations. The vulnerable Chinese cobra (Naja atra) has a distribution from the mouth of the Yangtze River down to northern Vietnam and Laos, within which several large mountain ranges and water bodies may influence population structure. We combined 12 microsatellite loci and 1117 bp of the mitochondrial cytochrome b gene to explore genetic structure and demographic history in this species, using 269 individuals from various localities in Mainland China and Vietnam. High levels of genetic variation were identified for both mtDNA and microsatellites. mtDNA data revealed two main (Vietnam + southern China + southwestern China; eastern + southeastern China) and one minor (comprising only two individuals from the westernmost site) clades. Microsatellite data divided the eastern + southeastern China clade further into two genetic clusters, which include individuals from the eastern and southeastern regions, respectively. The Luoxiao and Nanling Mountains may be important barriers affecting the diversification of lineages. In the haplotype network of cytchrome b, many haplotypes were represented within a "star" cluster and this and other tests suggest recent expansion. However, microsatellite analyses did not yield strong evidence for a recent bottleneck for any population or genetic cluster. The three main clusters identified here should be considered as independent management units for conservation purposes. The release of Chinese cobras into the wild should cease unless their origin can be determined, and this will avoid problems arising from unnatural homogenization. PMID:22558439

  5. 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

  6. Cross-sectional TEM analysis of structural phase states in TiNi alloy treated by a low-energy high-current pulsed electron beam

    NASA Astrophysics Data System (ADS)

    Neiman, A. A.; Meisner, L. L.; Lotkov, A. I.; Koval, N. N.; Semin, V. O.; Teresov, A. D.

    2015-02-01

    The paper reports on a study of structural phase states and their cross-sectional in-depth evolution from the surface of TiNi specimens treated by low-energy high-current electron beams with surface melting at a beam energy density E = 10 J/cm2, number of pulses N = 10, and pulse duration ? = 50 ?s. After treatment, the modified TiNi surface zone takes on a layered structure in which each layer differs in phase composition and structural phase state. It is found that the melted layer is 8-10 ?m thick. This layer is in a single-B2 phase state with distorted structure, lattice parameters a = b = 3.003-3.033 Å, c = 3.033-3.063 Å and ? = 89.3-90°, ? = ? = 90°, quasihomogeneous chemical composition corresponding to Ti51.7Ni48.3, the preferred orientations of the crystallites in a direction close to <4 1 0>B2, and inhomogeneous lattice strain. The intermediate layer contains, in addition to the B2 phase, a B19? martensite phase. The structural state of the B2 phase in this layer is close to equilibrium and its parameters approximate those of the initial B2 phase in nonirradiated TiNi specimens.

  7. Ocean currents structuring the mesozooplankton in the Gulf of Mannar and the Palk Bay, southeast coast of India

    NASA Astrophysics Data System (ADS)

    Jagadeesan, L.; Jyothibabu, R.; Anjusha, A.; Mohan, Arya P.; Madhu, N. V.; Muraleedharan, K. R.; Sudheesh, K.

    2013-03-01

    The Gulf of Mannar and the Palk Bay, located between India and Sri Lanka, are the two least studied marine environments in the northern Indian Ocean. We hypothesis, perceptible physical barriers that exist between the deep Gulf of Mannar and shallow Palk Bay, and seasonally reversing surface circulation patterns in the region have a concerted effect on the ecology of these oceanographically important areas. In the present study, data collected from 30 locations in the Gulf of Mannar and the Palk Bay in March 2010 (Spring Intermonsoon), September 2010 (Southwest Monsoon) and January 2011 (Northeast Monsoon) were used to investigate the role of ocean currents in molding mesozooplankton community characteristics in these, geographically closer and ecologically important transitional zones. Spatial difference in salinity was evident in the area with consistently higher values in the Gulf of Mannar as compared to the Palk Bay. The surface salinity was maximal during the Southwest Monsoon followed by the Spring Intermonsoon, and the Northeast Monsoon. These variations in salinity were closely linked with the seasonally reversing ocean currents as revealed in MIKE 21 flow model results. The mesozooplankton community dominated by copepods showed significant difference in species richness between the Gulf of Mannar (81 species) and the Palk Bay (63 species). Non-metric Multidimensional Scaling (NMDS) and Agglomerative Hierarchical Cluster Analysis (AHCA) on Bray-Curtis copepod similarity clearly estranged the Gulf of Mannar and the Palk Bay waters during the Spring Intermonsoon, and the Northeast Monsoon, attributable to the truancy of durable mixing typical of these seasons. In contrast, aided by strong currents, the increased mixing resulted in a homogenous copepod population in the Gulf of Mannar and the Palk Bay during the Southwest Monsoon. Furthermore, the indicator and dominant species analysis for copepods divulged the spatial heterogeneity in species composition during the Spring Intermonsoon and the Northeast Monsoon periods. Multivariate Redundancy Analyses showed salinity as the most important variable accountable for the observed variance in copepod distribution. In general, the copepod community in the Gulf of Mannar was composed both of coastal and offshore species whereas, coastal species largely inhabited the Palk Bay. This kind of a study depicting zooplankton community organization as governed by seasonally reversing monsoon circulation patterns forms the first record from the Indian coastal waters. The findings attain absolute significance considering its ecological implications on oceanographically transitional systems like the Gulf of Mannar, and the Palk Bay.

  8. 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

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

    PubMed Central

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

    2014-01-01

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

  10. Unveiling Current Guanaco Distribution in Chile Based upon Niche Structure of Phylogeographic Lineages: Andean Puna to Subpolar Forests

    PubMed Central

    González, Benito A.; Samaniego, Horacio; Marín, Juan Carlos; Estades, Cristián F.

    2013-01-01

    Niche description and differentiation at broad geographic scales have been recent major topics in ecology and evolution. Describing the environmental niche structure of sister taxa with known evolutionary trajectories stands out as a useful exercise in understanding niche requirements. Here we model the environmental niche structure and distribution of the recently resolved phylogeography of guanaco (Lama guanicoe) lineages on the western slope of the southern Andes. Using a maximum entropy framework, field data, and information on climate, topography, human density, and vegetation cover, we identify differences between the two subspecies (L.g.cacsilensis, L.g.guanicoe) and their intermediate-hybrid lineage, that most likely determine the distribution of this species. While aridity seems to be a major factor influencing the distribution at the species-level (annual precipitation <900 mm), we also document important differences in niche specificity for each subspecies, where distribution of Northern lineage is explained mainly by elevation (mean?=?3,413 m) and precipitation seasonality (mean?=?161 mm), hybrid lineage by annual precipitation (mean?=?139 mm), and Southern subspecies by annual precipitation (mean?=?553 mm), precipitation seasonality (mean?=?21 mm) and grass cover (mean?=?8.2%). Among lineages, we detected low levels of niche overlap: I (Similarity Index)?=?0.06 and D (Schoener’s Similarity Index)?=?0.01; and higher levels when comparing Northern and Southern subspecies with hybrids lineage (I?=?0.32-0.10 and D?=?0.12-0.03, respectively). This suggests that important ecological and/or evolutionary processes are shaping the niche of guanacos in Chile, producing discrepancies when comparing range distribution at the species-level (81,756 km2) with lineages-level (65,321 km2). The subspecies-specific description of niche structure is provided here based upon detailed spatial distribution of the lineages of guanacos in Chile. Such description provides a scientific tool to further develop large scale plans for habitat conservation and preservation of intraspecific genetic variability for this far ranging South American camelid, which inhabits a diversity of ecoregion types from Andean puna to subpolar forests. PMID:24265726

  11. Unveiling current Guanaco distribution in chile based upon niche structure of phylogeographic lineages: Andean puna to subpolar forests.

    PubMed

    González, Benito A; Samaniego, Horacio; Marín, Juan Carlos; Estades, Cristián F

    2013-01-01

    Niche description and differentiation at broad geographic scales have been recent major topics in ecology and evolution. Describing the environmental niche structure of sister taxa with known evolutionary trajectories stands out as a useful exercise in understanding niche requirements. Here we model the environmental niche structure and distribution of the recently resolved phylogeography of guanaco (Lama guanicoe) lineages on the western slope of the southern Andes. Using a maximum entropy framework, field data, and information on climate, topography, human density, and vegetation cover, we identify differences between the two subspecies (L.g.cacsilensis, L.g.guanicoe) and their intermediate-hybrid lineage, that most likely determine the distribution of this species. While aridity seems to be a major factor influencing the distribution at the species-level (annual precipitation <900 mm), we also document important differences in niche specificity for each subspecies, where distribution of Northern lineage is explained mainly by elevation (mean = 3,413 m) and precipitation seasonality (mean = 161 mm), hybrid lineage by annual precipitation (mean = 139 mm), and Southern subspecies by annual precipitation (mean = 553 mm), precipitation seasonality (mean = 21 mm) and grass cover (mean = 8.2%). Among lineages, we detected low levels of niche overlap: I (Similarity Index) = 0.06 and D (Schoener's Similarity Index) = 0.01; and higher levels when comparing Northern and Southern subspecies with hybrids lineage ( I = 0.32-0.10 and D = 0.12-0.03, respectively). This suggests that important ecological and/or evolutionary processes are shaping the niche of guanacos in Chile, producing discrepancies when comparing range distribution at the species-level (81,756 km(2)) with lineages-level (65,321 km(2)). The subspecies-specific description of niche structure is provided here based upon detailed spatial distribution of the lineages of guanacos in Chile. Such description provides a scientific tool to further develop large scale plans for habitat conservation and preservation of intraspecific genetic variability for this far ranging South American camelid, which inhabits a diversity of ecoregion types from Andean puna to subpolar forests. PMID:24265726

  12. 1992 Calvin Rice lecture: Some curiosity-driven research in fluid structure interactions and its current applications

    SciTech Connect

    Paiedoussis, M.P. . Dept. of Mechanical Engineering)

    1993-02-01

    This lecture has a dual purpose: (1) to present, in outline, the research on a couple of interesting topics in fluid-structure interaction; and (2) to show that, although this research was undertaken with little or no practical application in mind, unexpected uses and applications materialized ten or twenty years subsequently. The two topics of research chosen are (a) stability of pipes conveying fluid, and (b) stability of cylinders in axial flow. The applications and uses range from a marine propulsion system, to research on emphysema, to understanding and modeling of flow-induced vibration and leakage-flow-induced instabilities in power-generating equipment, and to the dynamics of deep-water risers.

  13. Assessment of current state of the art in modeling techniques and analysis methods for large space structures

    NASA Technical Reports Server (NTRS)

    Noor, A. K.

    1983-01-01

    Advances in continuum modeling, progress in reduction methods, and analysis and modeling needs for large space structures are covered with specific attention given to repetitive lattice trusses. As far as continuum modeling is concerned, an effective and verified analysis capability exists for linear thermoelastic stress, birfurcation buckling, and free vibration problems of repetitive lattices. However, application of continuum modeling to nonlinear analysis needs more development. Reduction methods are very effective for bifurcation buckling and static (steady-state) nonlinear analysis. However, more work is needed to realize their full potential for nonlinear dynamic and time-dependent problems. As far as analysis and modeling needs are concerned, three areas are identified: loads determination, modeling and nonclassical behavior characteristics, and computational algorithms. The impact of new advances in computer hardware, software, integrated analysis, CAD/CAM stems, and materials technology is also discussed.

  14. Demonstrating 1 nm-oxide-equivalent-thickness HfO{sub 2}/InSb structure with unpinning Fermi level and low gate leakage current density

    SciTech Connect

    Trinh, Hai-Dang; Department of Physics, Hanoi National University of Education, 136 Xuan Thuy, Cau Giay, Hanoi ; Lin, Yueh-Chin; Nguyen, Hong-Quan; Luc, Quang-Ho; Nguyen, Minh-Thuy; Duong, Quoc-Van; Nguyen, Manh-Nghia; Wang, Shin-Yuan; Yi Chang, Edward; Department of Electronic Engineering, National Chiao Tung University 1001, University Rd., Hsinchu 300, Taiwan

    2013-09-30

    In this work, the band alignment, interface, and electrical characteristics of HfO{sub 2}/InSb metal-oxide-semiconductor structure have been investigated. By using x-ray photoelectron spectroscopy analysis, the conduction band offset of 1.78 ± 0.1 eV and valence band offset of 3.35 ± 0.1 eV have been extracted. The transmission electron microscopy analysis has shown that HfO{sub 2} layer would be a good diffusion barrier for InSb. As a result, 1 nm equivalent-oxide-thickness in the 4 nm HfO{sub 2}/InSb structure has been demonstrated with unpinning Fermi level and low leakage current of 10{sup ?4} A/cm{sup ?2}. The D{sub it} value of smaller than 10{sup 12} eV{sup ?1}cm{sup ?2} has been obtained using conduction method.

  15. Crustal structure and gravity anomalies beneath the Rif, northern Morocco: implications for the current tectonics of the Alboran region

    NASA Astrophysics Data System (ADS)

    Petit, Carole; Le Pourhiet, Laetitia; Scalabrino, Bruno; Corsini, Michel; Bonnin, Mickaël; Romagny, Adrien

    2015-07-01

    We analyse Bouguer anomaly data and previously published Moho depths estimated from receiver functions in order to determine the amount of isostatic compensation or uncompensation of the Rif topography in northern Morocco. We use Moho depth variations extracted from receiver function analyses to predict synthetic Bouguer anomalies that are then compared to observed Bouguer anomaly. We find that Moho depth variations due to isostatic compensation of topographic and/or intracrustal loads do not match Moho depth estimates obtained from receiver function analyses. The isostatic misfit map evidences excess crustal root as large as 10 km in the western part of the study area, whereas a `missing' crustal root of ˜5 km appears east of 4.3°E. This excess root/missing topography correlates with the presence of a dense mantle lid, the noticeable southwestward drift of the Western Rif area, and with a current surface uplift. We propose that a delaminated mantle lid progressively detaching westward or southwestward from the overlying crust is responsible for viscous flow of the ductile lower crust beneath the Rif area. This gives rise to isostatic uplift and westward drift due to viscous coupling at the upper/lower crust boundary. At the same time, the presence of this dense sinking mantle lid causes a negative dynamic topography, which explains why the observed topography is too low compared to the crustal thickness.

  16. Eddy current modeling by finite element method for evaluation of mechanical properties of the structure cracked in absolute probe

    NASA Astrophysics Data System (ADS)

    Harzallah, Salaheddine; Chabaat, Mohamed; Belgacem, Fethi Bin Muhammad

    2014-12-01

    In this paper, a nondestructive evaluation by sensor Eddy current is used as a tool to control cracks and micro-cracks in materials. A simulation by a numerical approach based on the finite element method is employed to detect cracks in materials and eventually to study their propagation using a crucial parameter such as a Stress Intensity Factor (SIF). This method has emerged as one of the most efficient techniques for prospecting cracks in materials, evaluating SIFs and analyzing crack's growth in the context of linear elastic fracture mechanics (LEFM). This technique uses extrapolation of displacements from results compared with those obtained by the integral interaction. On the other hand, crack's growth is analyzed as a model by combining the maximum circumferential stress criteria with the critical plane for predicting the direction of crack growth. Moreover, a constant crack growth increment is determined using the modified Paris's model. Furthermore, stress intensity factors needed for these models are calculated using the domain form of the J-integral interactions.

  17. New paradigm of an old target: an update on structural biology and current progress in drug design towards plasmepsin II.

    PubMed

    Dan, Nirnoy; Bhakat, Soumendranath

    2015-05-01

    Malaria is one of the major parasitic disease whose rapid spreading and mortality rate affects all parts of the world especially several parts of Asia as well as Africa. The emergence of multi-drug resistant strains hamper the progress of current antimalarial therapy and displayed an urgent need for new antimalarials by targeting novel drug targets. Until now, several promising targets were explored in order to develop a promising Achilles hill to counter malaria. Plasmepsin, an aspartic protease, which is involved in the hemoglobin breakdown into smaller peptides emerged as a crucial target to develop new chemical entities to counter malaria. Due to early crystallographic evidence, plasmepsin II (Plm II) emerged as well explored target to develop novel antimalarials as well as a starting point to develop inhibitors targeting some other subtypes of plasmepsins i.e. Plm I, II, IV and V. With the advancements in drug discovery, several computational and synthetic approaches were employed in order to develop novel inhibitors targeting Plm II. Strategies such as fragment based drug design, molecular dynamics simulation, double drug approach etc. were employed in order to develop new chemical entities targeting Plm II. But majority of Plm II inhibitors suffered from poor selectivity over cathepsin D as well as other subtypes of plasmepsins. This review highlights an updated account of drug discovery efforts targeting plasmepsin II from a medicinal chemistry perspective. PMID:25827401

  18. Spatial genetic structure in Beta vulgaris subsp. maritima and Beta macrocarpa reveals the effect of contrasting mating system, influence of marine currents, and footprints of postglacial recolonization routes

    PubMed Central

    Leys, Marie; Petit, Eric J; El-Bahloul, Yasmina; Liso, Camille; Fournet, Sylvain; Arnaud, Jean-François

    2014-01-01

    Understanding the factors that contribute to population genetic divergence across a species' range is a long-standing goal in evolutionary biology and ecological genetics. We examined the relative importance of historical and ecological features in shaping the present-day spatial patterns of genetic structure in two related plant species, Beta vulgaris subsp. maritima and Beta macrocarpa. Using nuclear and mitochondrial markers, we surveyed 93 populations from Brittany (France) to Morocco – the southern limit of their species' range distribution. Whereas B. macrocarpa showed a genotypic structure and a high level of genetic differentiation indicative of selfing, the population genetic structure of B. vulgaris subsp. maritima was consistent with an outcrossing mating system. We further showed (1) a strong geographic clustering in coastal B. vulgaris subsp. maritima populations that highlighted the influence of marine currents in shaping different lineages and (2) a peculiar genetic structure of inland B. vulgaris subsp. maritima populations that could indicate the admixture of distinct evolutionary lineages and recent expansions associated with anthropogenic disturbances. Spatial patterns of nuclear diversity and differentiation also supported a stepwise recolonization of Europe from Atlantic-Mediterranean refugia after the last glacial period, with leading-edge expansions. However, cytoplasmic diversity was not impacted by postglacial recolonization: stochastic long-distance seed dispersal mediated by major oceanic currents may mitigate the common patterns of reduced cytoplasmic diversity observed for edge populations. Overall, the patterns we documented here challenge the general view of reduced genetic diversity at the edge of a species' range distribution and provide clues for understanding how life-history and major geographic features interact to shape the distribution of genetic diversity. PMID:24963380

  19. Geroprotectors.org: a new, structured and curated database of current therapeutic interventions in aging and age-related disease

    PubMed Central

    Moskalev, Alexey; Chernyagina, Elizaveta; de Magalhães, João Pedro; Barardo, Diogo; Thoppil, Harikrishnan; Shaposhnikov, Mikhail; Budovsky, Arie; Fraifeld, Vadim E.; Garazha, Andrew; Tsvetkov, Vasily; Bronovitsky, Evgeny; Bogomolov, Vladislav; Scerbacov, Alexei; Kuryan, Oleg; Gurinovich, Roman; Jellen, Leslie C.; Kennedy, Brian; Mamoshina, Polina; Dobrovolskaya, Evgeniya; Aliper, Alex; Kaminsky, Dmitry; Zhavoronkov, Alex

    2015-01-01

    As the level of interest in aging research increases, there is a growing number of geroprotectors, or therapeutic interventions that aim to extend the healthy lifespan and repair or reduce aging-related damage in model organisms and, eventually, in humans. There is a clear need for a manually-curated database of geroprotectors to compile and index their effects on aging and age-related diseases and link these effects to relevant studies and multiple biochemical and drug databases. Here, we introduce the first such resource, Geroprotectors (http://geroprotectors.org). Geroprotectors is a public, rapidly explorable database that catalogs over 250 experiments involving over 200 known or candidate geroprotectors that extend lifespan in model organisms. Each compound has a comprehensive profile complete with biochemistry, mechanisms, and lifespan effects in various model organisms, along with information ranging from chemical structure, side effects, and toxicity to FDA drug status. These are presented in a visually intuitive, efficient framework fit for casual browsing or in-depth research alike. Data are linked to the source studies or databases, providing quick and convenient access to original data. The Geroprotectors database facilitates cross-study, cross-organism, and cross-discipline analysis and saves countless hours of inefficient literature and web searching. Geroprotectors is a one-stop, knowledge-sharing, time-saving resource for researchers seeking healthy aging solutions. PMID:26342919

  20. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. Crustal structure and gravity anomalies beneath the Rif, northern Morocco: implications for the current tectonics of the Alboran region

    NASA Astrophysics Data System (ADS)

    Petit, Carole; Le Pourhiet, Laetitia; Scalabrino, Bruno; Corsini, Michel; Bonnin, Mickael; Romagny, Adrien

    2015-04-01

    We analyze Bouguer anomaly data and previously published Moho depths picked from receiver functions in order to determine the amount of isostatic compensation or un-compensation of the Rif topography in northern Morocco. We use Moho depth variations extracted from receiver function analyses to predict synthetic Bouguer anomalies that are then compared to observed Bouguer anomaly. We find that Moho depth variations due to isostatic compensation of topographic and/or intracrustal loads do not match Moho depth estimates obtained from receiver function analyses. The isostatic misfit map evidences excess crustal root as large as 15 km in the western part of the study area, whereas a "missing" crustal root appears east of 4.3°E. Given crustal thickness provided by reciever function data, we estimated the amount of "missing" topography (in a local isostatic sense) in the Western Rif at 1000±500 m depending on the assumed crust-mantle density contrast, i.e. twice to four times lower than the actual Rif highest elevation (>2000m). Therefore, without this negative dynamic effect, the Rif topography would be higher by 25% to 75% compared to its actual elevation. This excess root/ missing topography correlates with the presence of a dense mantle lid, the noticeable south-westward drift of the Western Rif area, and with a current surface uplift.Integrating gravity data, crustal thickness from reciever functions, seismic tomography, GPS and geologic models, we propose that local thickening of the crust corresponds to the dynamic response to the delaminated mantle lid that is progressively detaching westward or south-westward from the overlying crust. In this model, provided the lower crust is sufficiently buoyant and weak, the inward flow of lower crust towards the mantle hinge can cause a positive isostatic topography that is larger than the negative dynamic topography created by the sinking mantle lid. According to this hypothesis, the long wavelength Rif topography can be decomposed into two components: a positive isostatic response (uplift) due to the drag of lower crust beneath the Internal Rif and a negative dynamic component due to the downwelling of the continental mantle.

  3. Circumpolar structure and distribution of the Antarctic Circumpolar Current fronts: 2. Variability and relationship to sea surface height

    NASA Astrophysics Data System (ADS)

    Sokolov, Serguei; Rintoul, Stephen R.

    2009-11-01

    In Part 1 of this study, we showed that the Antarctic Circumpolar Current (ACC) consisted of multiple fronts, each of which was consistently associated with a particular contour of sea surface height (SSH) or approximate streamline. In Part 2 we have used maps of SSH to examine the variability of the ACC fronts between 1992 and 2007. The SSH label associated with each frontal branch is nearly constant around the circumpolar belt. The front labels are also nearly constant in time: the bands of enhanced SSH gradient (i.e., fronts) occur along the same streamlines throughout the 15 year period of observations. Both short- and long-period changes of the SSH frontal labels of the ACC are small. Based on a tight relationship between dynamic height and cumulative baroclinic transport of the ACC, the baroclinic transport variability of the individual branches of the ACC is also expected to be small. The major change in the total ACC baroclinic transport occurs in the Drake Passage. The streamline associated with the northern branch of the SAF (SAF-N) does not pass through Drake Passage and the waters carried by this branch are not observed there. Instead, the transport of the SAF-N turns north in the Pacific to supply the export of water to the Indian Ocean north and south of Australia. Strong eddy activity in the southeast Pacific acts to dissipate the hydrographic signature of the SAF-N there. In the Atlantic, the SAF-N reappears as the same streamline is again associated with enhanced SSH gradients to the east of the Brazil - Malvinas confluence zone. While the large changes in SSH have occurred in the Southern Ocean between 1992 and 2007, there are strong regional differences. Because the ACC fronts are robustly associated with particular SSH contours, the changes in SSH reflect shifts in the position of the ACC fronts. In the circumpolar average, each of the ACC fronts has shifted to the south by about 60 km. The changes in SSH in the Southern Ocean are largely due to changes in ocean circulation, rather than warming and freshening by atmospheric fluxes. Much larger changes in SSH are observed in some locations of the Southern Ocean, particularly where the fronts interact with large-scale topography. The northern branch of the PF (PF-N) near the Kerguelen Plateau is an extreme example, where the PF-N followed a path around the northern end of Kerguelen Plateau between 1992 and 1997, passed through the Fawn Trough after 2003, and oscillated between the two paths between 1997 and 2003.

  4. Tax preferences for nonprofits: from per se exemption to pay-for-performance.

    PubMed

    Bloche, M Gregg

    2006-01-01

    Defenders of tax preferences for nonprofit hospitals and health plans, including Mark Schlesinger and Brad Gray, contend that nonprofits deserve government support because they provide greater "community benefit" than their for-profit counterparts. This argument is unconvincing. There is some evidence that nonprofits deliver marginally more "community benefit" but no evidence that tax exemption is the cause. Absent proof that tax expenditures, including exemption, "buy" social benefits that are worth the cost to taxpayers, these expenditures are unjustified. The better course would be to pay nonprofits for performance, by tying tax benefits to accomplishments (beyond current achievements) in health promotion, quality, and care for the needy. PMID:16787935

  5. A Tax Leeway Study. Property Taxes, Individual Income Taxes and Sales and Gross Receipts Taxes in the United States and New York State.

    ERIC Educational Resources Information Center

    Gaughan, James M.

    Many states overutilize some kinds of tax and underutilize others. Where tax utilization is unbalanced, additional revenues may be garnered from an underutilized tax. This study compares the relative shares of total state or local tax burdens that are borne by the three most important taxes: property taxes, sales and gross receipts taxes, and…

  6. 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)

  7. 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.

  8. Asymmetric semicircular and triangular electrode structures to increase photo-to-dark-current ratio in MgZnO metal semiconductor metal photodetectors

    NASA Astrophysics Data System (ADS)

    Song, Zhenjie; Wang, Ping; Guo, Lixin; Yang, Yintang; Tang, Qing

    2015-05-01

    The effects of asymmetric semicircular and asymmetric triangular Schottky barriers on the current-voltage (I-V) characteristics of MgZnO metal semiconductor metal (MSM) photodetectors (PDs) have been investigated using a two-dimensional (2D) physical model based on the drift-diffusion theory. At a bias of 5 V, compared with the symmetric rectangular Schottky barrier MgZnO MSM PD, the dark current of the asymmetric semicircular and triangular Schottky barrier MgZnO MSM PDs is reduced by a factor of 15 for each electrode structure. On the other hand, the photocurrents of these asymmetric semicircular and asymmetric triangular PDs are enhanced by factors of 1.2 and 2, respectively. On the basis of these I-V characteristics, the highest photo-to-dark-current ratio (PDR) of 7294 is achieved in the asymmetric triangular Schottky barrier MgZnO MSM PD. In addition, the PDR can be increased further by optimizations, such as the incorporation of different metals to provide a higher asymmetry. The results show that the design of the asymmetric semicircular and asymmetric triangular Schottky barriers on the MgZnO MSM PDs is a promising method for applications requiring a low power and a high PDR.

  9. Cluster Multipoint Observations of the Spatial Structure and Time Development of Auroral Acceleration Region Field-aligned Current Systems, Potentials, and Plasma

    NASA Astrophysics Data System (ADS)

    Hull, A. J.; Chaston, C. C.; Fillingim, M. O.; Frey, H. U.; Bonnell, J. W.; Mozer, F.; Goldstein, M. L.

    2014-12-01

    The auroral acceleration region is an integral part of the magnetosphere-ionosphere electrodynamic system, and plays a key role in the transport of plasma and energy between Earth and space. This region is embedded with field-aligned currents that couple the magnetosphere to the ionosphere and is where parallel electric fields form that accelerate plasma to and from these regions. Though considerable progress has been made, the complex interplay between field-aligned current system formation, the development of parallel electric fields, changes in the plasma constituents, and auroral emissions consequences are not fully understood. The Cluster mission is well suited for studying the structure and dynamics of the auroral acceleration region. Over its lifetime, Cluster has sampled much of this region with closely spaced probes enabling the distinction between temporal effects from spatial variations. Moreover, this data when combined with auroral images from IMAGE or THEMIS GBO-ASI enable an assessment of the auroral emission response to spatial morphology and temporal development of structures seeded in the auroral acceleration region. In this study we present a survey of Cluster multi-point traversals within and just above the auroral acceleration region (? 3 Re altitude). In particular we highlight the spatial morphology and developmental sequence of auroral acceleration current systems, potentials and plasma constituents, with the aim of identifying controlling factors, and assessing ionospheric consequences under different conditions. Our results suggest that the "Alfvénic" activity may be an important precursor and perhaps may be playing an essential role in the development of "quasi-static" current systems during quiet and substorm active times. Such events are generally the result of an injection mediated process at or near the plasma sheet boundary layer, resulting in the local expansion of the plasma sheet. Key features of the conversion from Alfvén wave dominated to "inverted-V" current systems, such as transition times, spatial scales, and relationship to electric field, plasma density, and distribution features, and other properties will be discussed. Causal linkages between such processes and auroral emission features will also be addressed.

  10. Effects of cigarette tax on cigarette consumption and the Chinese economy

    PubMed Central

    Hu, T; Mao, Z

    2002-01-01

    Objectives: To analyse a policy dilemma in China on public health versus the tobacco economy through additional cigarette tax. Methods: Using published statistics from 1980 through 1997 to estimate the impact of tobacco production and consumption on government revenue and the entire economy. These estimates relied on the results of estimated price elasticities of the demand for cigarettes in China. Results: Given the estimated price elasticities (-0.54), by introducing an additional 10% increase in cigarette tax per pack (from the current 40% to 50% tax rate), the central government tax revenue would twice exceed total losses in industry revenue, tobacco farmers' income, and local tax revenue. In addition, between 1.44 and 2.16 million lives would be saved by this tax increase. Conclusions: Additional taxation on cigarettes in China would be a desirable public policy for the Chinese government to consider. PMID:12035000

  11. Current sensor

    DOEpatents

    Yakymyshyn, Christopher Paul; Brubaker, Michael Allen; Yakymyshyn, Pamela Jane

    2007-01-16

    A current sensor is described that uses a plurality of magnetic field sensors positioned around a current carrying conductor. The sensor can be hinged to allow clamping to a conductor. The current sensor provides high measurement accuracy for both DC and AC currents, and is substantially immune to the effects of temperature, conductor position, nearby current carrying conductors and aging.

  12. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

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

  13. One-step separation of nine structural analogues from Poria cocos (Schw.) Wolf. via tandem high-speed counter-current chromatography.

    PubMed

    Zeng, Hualiang; Liu, Qi; Yu, Jingang; Jiang, Xinyu; Wu, Zhiliang; Wang, Meiling; Chen, Miao; Chen, Xiaoqing

    2015-11-01

    A novel one-step separation strategy-tandem high-speed counter-current chromatography (HSCCC) was developed with a six-port valve serving as the switch interface. Nine structural analogues including three isomers were successfully isolated from Poria cocos (Schw.) Wolf. by one step. Compared with conventional HSCCC, peak resolution of target compounds was effectively improved in tandem one. Purities of isolated compounds were all over 90% as determined by HPLC. Their structures were then identified via UV, MS and (1)H NMR, and eventually assigned as poricoic acid B (1), poricoic acid A (2), 3?,16?-dihydroxylanosta-7, 9(11), 24-trien-21-oic acid (3), dehydrotumulosic acid (4), polyporenic acid C (5), 3-epi-dehydrotumulosic acid (6), 3-o-acetyl-16?-hydroxydehydrotrametenolic acid (7), dehydropachymic acid (8) and dehydrotrametenolic acid (9) respectively. The results indicated that tandem HSCCC can effectively improve peak resolution of target compounds, and can be a good candidate for HSCCC separation of structural analogues. PMID:26435185

  14. Non-destructive mapping of doping and structural composition of MOVPE-grown high current density resonant tunnelling diodes through photoluminescence spectroscopy

    NASA Astrophysics Data System (ADS)

    Jacobs, K. J. P.; Stevens, B. J.; Mukai, T.; Ohnishi, D.; Hogg, R. A.

    2015-05-01

    We report on photoluminescence (PL) characterisation of metal-organic vapour phase epitaxy (MOVPE) grown high current density (~700 kA/cm2) InGaAs/AlAs/InP based resonant tunnelling diodes (RTDs) for terahertz emission. The PL mapping we describe allows important information about doping level and uniformity, ternary alloy composition and uniformity, and uniformity of quantum well thickness to be deduced. PL as a function of doping concentration is studied for InGaAs test layers at low temperatures and correlated to secondary-ion mass spectroscopy (SIMS) and electrochemical capacitance-voltage (eCV) profiling to provide non-destructive mapping of doping over the wafer. For the RTD structures, we utilise eCV as a selective etch tool to identify the origin of low temperature PL emission from the quantum well (QW) and the highly doped contact layers. PL mapping of the RTD wafer at low temperatures is shown to allow the assessment of variations in InGaAs alloy composition and QW thickness. Details of the growth process are discussed and confirmed using high resolution X-ray diffraction (HRXRD) crystallography. The rapid non-destructive characterisation and wafer mapping of these structures promises a route to future growth optimisation of such structures.

  15. 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)

  16. 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

  17. Determination of the characteristic parameters of Au/PVDF/n-InP Schottky structure from current-voltage and capacitance-voltage measurements

    NASA Astrophysics Data System (ADS)

    Padma, R.; Reddy, V. Rajagopal

    2015-06-01

    The effect of polyvinylidene fluoride (PVDF) polymer interlayer on the rectifying junction parameters of Au/n-InP Schottky diode have been investigated using current-voltage (I-V) and capacitance-voltage (C-V) measurements at room temperature. Experimental results show that Au/PVDF/n-InP structure exhibits a good rectifying behavior. The calculated barrier heights (BHs) are 0.73 eV (I-V), 0.88 eV (C-V) for Au/PVDF/n-InP Schottky diode, respectively. The values of the barrier height, ideality factors and series resistance estimated by I-V and Cheung's methods are compared. The discrepancy between barrier heights estimated from I-V and C-V methods is also explained.

  18. Review of Current State of the Art and Key Design Issues With Potential Solutions for Liquid Hydrogen Cryogenic Storage Tank Structures for Aircraft Applications

    NASA Technical Reports Server (NTRS)

    Mital, Subodh K.; Gyekenyesi, John Z.; Arnold, Steven M.; Sullivan, Roy M.; Manderscheid, Jane M.; Murthy, Pappu L. N.

    2006-01-01

    Due to its high specific energy content, liquid hydrogen (LH2) is emerging as an alternative fuel for future aircraft. As a result, there is a need for hydrogen tank storage systems, for these aircraft applications, that are expected to provide sufficient capacity for flight durations ranging from a few minutes to several days. It is understood that the development of a large, lightweight, reusable cryogenic liquid storage tank is crucial to meet the goals of and supply power to hydrogen-fueled aircraft, especially for long flight durations. This report provides an annotated review (including the results of an extensive literature review) of the current state of the art of cryogenic tank materials, structural designs, and insulation systems along with the identification of key challenges with the intent of developing a lightweight and long-term storage system for LH2. The broad classes of insulation systems reviewed include foams (including advanced aerogels) and multilayer insulation (MLI) systems with vacuum. The MLI systems show promise for long-term applications. Structural configurations evaluated include single- and double-wall constructions, including sandwich construction. Potential wall material candidates are monolithic metals as well as polymer matrix composites and discontinuously reinforced metal matrix composites. For short-duration flight applications, simple tank designs may suffice. Alternatively, for longer duration flight applications, a double-wall construction with a vacuum-based insulation system appears to be the most optimum design. The current trends in liner material development are reviewed in the case that a liner is required to minimize or eliminate the loss of hydrogen fuel through permeation.

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

    ERIC Educational Resources Information Center

    Hancock, Kenneth

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

  20. Current sheet structure and kinetic properties of plasma flows during a near-Earth magnetic reconnection under the presence of a guide field

    NASA Astrophysics Data System (ADS)

    Grigorenko, E. E.; Malova, H. V.; Artemyev, A. V.; Mingalev, O. V.; Kronberg, E. A.; Koleva, R.; Daly, P. W.; Cao, J. B.; Sauvaud, J.-A.; Owen, C. J.; Zelenyi, L. M.

    2013-06-01

    Fortunate positioning of Cluster and TC-1 in the plasma sheet (PS) of the Earth's magnetotail has allowed studies of the current sheet (CS) structure and particle dynamics in mesoscale and microscale in both sides of the near-Earth reconnection, which took place between 03:42 and 03:55 UT on 22 September 2004. The distinctive feature of this event was the presence of a strong negative BY field forming a "bell-like" spatial profile with the maximum absolute value near the neutral plane. The magnitude of this BY field was almost two times larger than the interplanetary magnetic field (IMF) and therefore could not be explained solely by the IMF penetration into the magnetotail. We propose a possible intrinsic mechanism of the BY field enhancement near the neutral plane based on peculiarities of the nonadiabatic ion interaction with the thin CS. An analysis of test particle trajectories shows that in the presence of a guide field with the "bell-like" spatial profile, a pronounced north-south asymmetry appears in the refraction/reflection properties of nonadiabatic ions from the CS. In a region tailward of the reconnection (BZ < 0), this asymmetry results in an increase of the density of the keV ions ejected into the northern PS and moving tailward. These ions can carry the tailward current which may be responsible for the strong negative BY near the neutral plane, i.e., self-consistent enhancement of a BY field could occur near the neutral plane.

  1. Temporal characteristics of coherent flow structures generated over alluvial sand dunes, Mississippi River, revealed by acoustic doppler current profiling and multibeam echo sounding

    USGS Publications Warehouse

    Czuba, John A.; Oberg, Kevin A.; Best, Jim L.; Parsons, Daniel R.; Simmons, S. M.; Johnson, K.K.; Malzone, C.

    2009-01-01

    This paper investigates the flow in the lee of a large sand dune located at the confluence of the Mississippi and Missouri Rivers, USA. Stationary profiles collected from an anchored boat using an acoustic Doppler current profiler (ADCP) were georeferenced with data from a real-time kinematic differential global positioning system. A multibeam echo sounder was used to map the bathymetry of the confluence and provided a morphological context for the ADCP measurements. The flow in the lee of a low-angle dune shows good correspondence with current conceptual models of flow over dunes. As expected, quadrant 2 events (upwellings of low-momentum fluid) are associated with high backscatter intensity. Turbulent events generated in the lower lee of a dune near the bed are associated with periods of vortex shedding and wake flapping. Remnant coherent structures that advect over the lower lee of the dune in the upper portion of the water column, have mostly dissipated and contribute little to turbulence intensities. The turbulent events that occupy most of the water column in the upper lee of the dune are associated with periods of wake flapping.

  2. MESSENGER and Venus Express Observations of the Near-tail of Venus: Magnetic Flux Transport, Current Sheet Structure, and Flux Rope Formation

    NASA Technical Reports Server (NTRS)

    Slavin, James A.; Boardsen, S. A.; Sarantos, M.; Acuna, M. H.; Anderson, B. J.; Barabash, S.; Benna, M.; Fraenz, M.; Gloeckler, G.; Gold, R. E.; Ho, G. C.; Korth, H.; Krimigis, S. M.; McNutt, R. L., Jr.; Raines, J. M.; Solomon, S. C.; Zhang, T.-L.; Zurbuchen, T. H.

    2008-01-01

    At 23:08 UT on 5 June 2007 the MESSENGER spacecraft reached its closest approach altitude (338 km) during its second flyby of Venus en route to its 2011 orbit insertion at Mercury. Whereas no measurements were collected during MESSENGER'S first Venus flyby in October 2006, the Magnetometer (MAG) and the Energetic Particle and Plasma Spectrometer (EPPS) operated successfully throughout this second encounter. Venus provides the solar system's best example to date of a solar wind - ionosphere planetary interaction. We present MESSENGER observations of the near-tail of Venus with emphasis on determining the time scales for magnetic flux transport, the structure of the cross-tail current sheet at very low altitudes (approx. 300 to 1000 km), and the nature and origin of a magnetic flux rope observed in the current sheet. The availability of the simultaneous Venus Express upstream measurements provides a unique opportunity to examine the influence of solar wind plasma and interplanetary magnetic field conditions on this planet's solar wind interaction at solar minimum.

  3. Surface microstructure and B2 phase structural state induced in NiTi alloy by a high-current pulsed electron beam

    NASA Astrophysics Data System (ADS)

    Meisner, L. L.; Ostapenko, M. G.; Lotkov, A. I.; Neiman, A. A.

    2015-01-01

    In the work, we studied structural phase states in surface layers of electron beam-irradiated nickel-titanium (NiTi) alloy depending on beam energy density. The surface of NiTi specimens was exposed to pulsed irradiation (pulse duration ? = 150 ?s, number of pulses N = 5) by a low-energy high-current (I = 70 A) electron beam with surface melting at electron beam energy densities E1 = 15 J/cm2, E2 = 20 J/cm2, and E3 = 30 J/cm2. The surface layer structure was examined by X-ray diffraction analysis and transmission electron microscopy. It is found that in the NiTi specimens irradiated at E ? 20 J/cm2, the layer that contains a martensite phase resides not on the surface but at some depth from it. In the NiTi specimens irradiated at E3 = 30 J/cm2, the entire modified surface zone is characterized by a two-phase state in which the B19? phase dominates over the B2 phase. It is supposed that a barrier to B2 ? B19? martensite transformation in the melted NiTi layer irradiated at E ? 20 J/cm2 is high inhomogeneous residual stresses varying with depth from the irradiated surface.

  4. Phytoplankton size structure in the southern Bay of Bengal modified by the Summer Monsoon Current and associated eddies: Implications on the vertical biogenic flux

    NASA Astrophysics Data System (ADS)

    Jyothibabu, R.; Vinayachandran, P. N.; Madhu, N. V.; Robin, R. S.; Karnan, C.; Jagadeesan, L.; Anjusha, A.

    2015-03-01

    The present study combines field and satellite observations to investigate how hydrographical transformations influence phytoplankton size structure in the southern Bay of Bengal during the peak Southwest Monsoon/Summer Monsoon (July-August). The intrusion of the Summer Monsoon Current (SMC) into the Bay of Bengal and associated changes in sea surface chemistry, traceable eastward up to 90°E along 8°N, seems to influence biology of the region significantly. Both in situ and satellite (MODIS) data revealed low surface chlorophyll except in the area influenced by the SMC. During the study period, two well-developed cyclonic eddies (north) and an anti-cyclonic eddy (south), closely linked to the main eastward flow of the SMC, were sampled. Considering the capping effect of the low-saline surface water that is characteristic of the Bay of Bengal, the impact of the cyclonic eddy, estimated in terms of enhanced nutrients and chlorophyll, was mostly restricted to the subsurface waters (below 20 m depth). Conversely, the anti-cyclonic eddy aided by the SMC was characterized by considerably higher nutrient concentration and chlorophyll in the upper water column (upper 60 m), which was contrary to the general characteristic of such eddies. Albeit smaller phytoplankton predominated the southern Bay of Bengal (60-95% of the total chlorophyll), the contribution of large phytoplankton was double in the regions influenced by the SMC and associated eddies. Multivariate analysis revealed the extent to which SMC-associated eddies spatially influence phytoplankton community structure. The study presents the first direct quantification of the size structure of phytoplankton from the southern Bay of Bengal and demonstrates that the SMC-associated hydrographical ramifications significantly increase the phytoplankton biomass contributed by larger phytoplankton and thereby influence the vertical opal and organic carbon flux in the region.

  5. Akt Pathway Activation by Human T-cell Leukemia Virus Type 1 Tax Oncoprotein.

    PubMed

    Cherian, Mathew A; Baydoun, Hicham H; Al-Saleem, Jacob; Shkriabai, Nikoloz; Kvaratskhelia, Mamuka; Green, Patrick; Ratner, Lee

    2015-10-23

    Human T-cell leukemia virus (HTLV) type 1, the etiological agent of adult T-cell leukemia, expresses the viral oncoprotein Tax1. In contrast, HTLV-2, which expresses Tax2, is non-leukemogenic. One difference between these homologous proteins is the presence of a C-terminal PDZ domain-binding motif (PBM) in Tax1, previously reported to be important for non-canonical NF?B activation. In contrast, this study finds no defect in non-canonical NF?B activity by deletion of the Tax1 PBM. Instead, Tax1 PBM was found to be important for Akt activation. Tax1 attenuates the effects of negative regulators of the PI3K-Akt-mammalian target of rapamycin pathway, phosphatase and tensin homologue (PTEN), and PHLPP. Tax1 competes with PTEN for binding to DLG-1, unlike a PBM deletion mutant of Tax1. Forced membrane expression of PTEN or PHLPP overcame the effects of Tax1, as measured by levels of Akt phosphorylation, and rates of Akt dephosphorylation. The current findings suggest that Akt activation may explain the differences in transforming activity of HTLV-1 and -2. PMID:26324707

  6. A current modulation in the Gd{sub 2}O{sub 3}/Si/Gd{sub 2}O{sub 3} quantum well structure as a mean to monitor oxygen vacancies

    SciTech Connect

    Sitaputra, Wattaka; Hudak, John A.; Tsu, Raphael

    2014-05-15

    The Gd{sub 2}O{sub 3} layer grown by electron beam evaporation system normally leads to oxygen deficient sites unless the oxygen partial pressure is provided. These oxygen vacancies were monitored through their current modulating effect. This modulation controlled the current within a Si well of the Gd{sub 2}O{sub 3}/Si/Gd{sub 2}O{sub 3} quantum well structure through the migration of the oxygen vacancies. Such behavior were not found in the structure that contains far less oxygen vacancy such as SiO{sub 2}/Si/SiO{sub 2} structure.

  7. 75 FR 59172 - Electronic Funds Transfer of Depository Taxes; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-27

    ...document cancels a public hearing on proposed regulation relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The proposed regulations affect all taxpayers that currently use FTD coupons. DATES: The public hearing, originally...

  8. Editorial: Current status and perspective on drug targets in tubercle bacilli and drug design of antituberculous agents based on structure-activity relationship.

    PubMed

    Tomioka, Haruaki

    2014-01-01

    Worldwide, tuberculosis (TB) remains the most frequent and important infectious disease causing morbidity and death. However, the development of new drugs for the treatment and prophylaxis of TB, particularly those truly active against dormant and persistent types of tubercle bacilli, has been slow, although some promising drugs, such as diarylquinoline TMC207, nitroimidazopyran PA-824, nitroimidazo-oxazole Delamanid (OPC-67683), oxazolidinone PNU-100480, ethylene diamine SQ-109, and pyrrole derivative LL3858, are currently under phase 1 to 3 clinical trials. Therefore, novel types of antituberculous drug, which act on unique drug targets in Mycobacterium tuberculosis (MTB) pathogens, particularly drug targets related to the establishment of mycobacterial dormancy in the host's macrophages, are urgently needed. In this context, it should be noted that current anti-TB drugs mostly target the metabolic reactions and proteins which are essential for the growth of MTB in extracellular milieus. It may also be promising to develop another type of drug that exerts an inhibitory action against bacterial virulence factors which cross-talk and interfere with signaling pathways of MTB-infected immunocompetent host cells, such as lymphocytes, macrophages, and NK cells, thereby changing the intracellular milieus that are favorable to intramacrophage survival and the growth of infected bacilli. This special issue contains ten review articles, dealing with recent approaches to identify and establish novel drug targets in MTB for the development of new and unique antitubercular drugs, including those related to mycobacterial dormancy and crosstalk with cellular signaling pathways. In addition, this special issue contains some review papers with special reference to the drug design based on quantitative structure-activity relationship (QSAR) analysis, especially three-dimensional (3D)-QSAR. New, critical information on the entire genome of MTB and mycobacterial virulence genes is promoting the elucidation of the molecular structures of drug targets in MTB, and are consequently markedly useful for the design of new, promising antituberculous drugs using QSAR techniques. In this issue, we review the following areas. Firstly, Dr. Li M. Fu reviews the perspective that combines machine learning and genomics for drug discovery in tuberculosis, in relation to the problem that the exhaustive search for useful drug targets over the entire MTB genome would not be as productive as expected in practice [1]. Secondly, the review article by Drs. R. S. Chauhan. S. K. Chanumolu, C. Rout, and R. Shrivastava focuses on analysis of the current state of MTB genomic resources, host-pathogen interaction studies in the context of mycobacterial persistence, and drug target discovery based on the utilization of computational tools and metabolic network analyses [2]. Thirdly, Drs. Daria Bottai, Agnese Serafini, Alessandro Cascioferro, Roland Brosch, and Riccardo Manganelli review the current knowledge on MTB T7SS/ESX secretion systems and their impact on MTB physiology and virulence, and the possible approaches to develop T7SS/ESX inhibitors [3]. Fourthly, Drs. E. Jeffrey North, Mary Jackson, and Richard E. Lee review and analyze new and emerging inhibitors of the mycolic acid biosynthetic pathway, including mycobacterial enzymes for fatty acid synthesis, mycolic acid-modifying enzymes, fatty acid-activating and -condensing enzymes, transporters, and transferases, that have been discovered in the post-genomic era of tuberculosis drug discovery [4]. Fifthly, Drs. Katarina Mikusova, Vadim Makarov, and Joao Neres review the mycobacterial enzyme DprE1, which catalyzes a unique epimerization reaction in the biosynthesis of decaprenylphosphoryl arabinose, a single donor of the arabinosyl residue for the build-up of arabinans, one of the mycobacterial cell wall components, as an important drug target especially for the development of benzothiazinones [5]. Sixthly, I review the present status of global research on novel drug targets related to the Toll-like receptor in t

  9. The Bassian Isthmus and the major ocean currents of southeast Australia influence the phylogeography and population structure of a southern Australian intertidal barnacle Catomerus polymerus (Darwin).

    PubMed

    York, Katherine L; Blacket, Mark J; Appleton, Belinda R

    2008-04-01

    Southern Australia is currently divided into three marine biogeographical provinces based on faunal distributions and physical parameters. These regions indicate eastern and western distributions, with an overlap occurring in the Bass Strait in Victoria. However, studies indicate that the boundaries of these provinces vary depending on the species being examined, and in particular on the mode of development employed by that species, be they direct developers or planktonic larvae dispersers. Mitochondrial DNA sequence analysis of the surf barnacle Catomerus polymerus in southern Australia revealed an east-west phylogeographical split involving two highly divergent clades (cytochrome oxidase I 3.5 +/- 0.76%, control region 6.7 +/- 0.65%), with almost no geographical overlap. Spatial genetic structure was not detected within either clade, indicative of a relatively long-lived planktonic larval phase. Five microsatellite loci indicated that C. polymerus populations exhibit relatively high levels of genetic divergence, and fall into four subregions: eastern Australia, central Victoria, western Victoria and Tasmania, and South Australia. F(ST) values between eastern Australia (from the eastern mitochondrial DNA clade) and the remaining three subregions ranged from 0.038 to 0.159, with other analyses indicating isolation by distance between the subregions of western mitochondrial origin. We suggest that the east-west division is indicative of allopatric divergence resulting from the emergence of the Bassian land-bridge during glacial maxima, preventing gene flow between these two lineages. Subsequently, contemporary ecological conditions, namely the East Australian, Leeuwin, and Zeehan currents and the geographical disjunctions at the Coorong and Ninety Mile Beach are most likely responsible for the four subregions indicated by the microsatellite data. PMID:18363669

  10. University of Utah Tax Services Supplemental Utah Tax Withholding Form

    E-print Network

    University of Utah Tax Services Supplemental Utah Tax Withholding Form __________________________________ _____________________ _____________________ Last Name, First Name Social Security Number University of Utah ID IN ADDITION TO MY STANDARD WITHHOLDING TAX, I authorize the University of Utah to make the following Utah withholding tax deduction each

  11. Bear Tracks User Guide Tax Receipts 1 TAX RECEIPTS

    E-print Network

    Wang, Hao "Howard"

    Bear Tracks User Guide ­ Tax Receipts 1 TAX RECEIPTS T2202A TAX FORM (Tuition and Education Amounts Certificate) in Bear Tracks. The tax forms are available every February). o Former students who have maintained their access to Bear Tracks since leaving the University

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

    ERIC Educational Resources Information Center

    Forster, Greg

    2006-01-01

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

  13. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

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

  14. Updating of ASME Nuclear Code Case N-201 to Accommodate the Needs of Metallic Core Support Structures for High Temperature Gas Cooled Reactors Currently in Development

    SciTech Connect

    Mit Basol; John F. Kielb; John F. MuHooly; Kobus Smit

    2007-05-02

    On September 29, 2005, ASME Standards Technology, LLC (ASME ST-LLC) executed a multi-year, cooperative agreement with the United States DOE for the Generation IV Reactor Materials project. The project's objective is to update and expand appropriate materials, construction, and design codes for application in future Generation IV nuclear reactor systems that operate at elevated temperatures. Task 4 was embarked upon in recognition of the large quantity of ongoing reactor designs utilizing high temperature technology. Since Code Case N-201 had not seen a significant revision (except for a minor revision in September, 2006 to change the SA-336 forging reference for 304SS and 316SS to SA-965 in Tables 1.2(a) and 1.2(b), and some minor editorial changes) since December 1994, identifying recommended updates to support the current high temperature Core Support Structure (CSS) designs and potential new designs was important. As anticipated, the Task 4 effort identified a number of Code Case N-201 issues. Items requiring further consideration range from addressing apparent inconsistencies in definitions and certain material properties between CC-N-201 and Subsection NH, to inclusion of additional materials to provide the designer more flexibility of design. Task 4 developed a design parameter survey that requested input from the CSS designers of ongoing high temperature gas cooled reactor metallic core support designs. The responses to the survey provided Task 4 valuable input to identify the design operating parameters and future needs of the CSS designers. Types of materials, metal temperature, time of exposure, design pressure, design life, and fluence levels were included in the Task 4 survey responses. The results of the survey are included in this report. This research proves that additional work must be done to update Code Case N-201. Task 4 activities provide the framework for the Code Case N-201 update and future work to provide input on materials. Candidate materials such as Type 321 and Type 347 austenitic stainless steels, Modified 9Cr-1Mo steel for core support structure construction, and Alloy 718 for Threaded Structural Fasteners were among the recommended materials for inclusion in the Code Case. This Task 4 Report identifies the need to address design life beyond 3 x 105 hours, especially in consideration of 60-year design life. A proposed update to the latest Code Case N-201 revision (i.e., Code Case N-201-5) including the items resolved in this report is included as Appendix A.

  15. Application of acoustic-Doppler current profiler and expendable bathythermograph measurements to the study of the velocity structure and transport of the Gulf Stream

    NASA Technical Reports Server (NTRS)

    Joyce, T. M.; Dunworth, J. A.; Schubert, D. M.; Stalcup, M. C.; Barbour, R. L.

    1988-01-01

    The degree to which Acoustic-Doppler Current Profiler (ADCP) and expendable bathythermograph (XBT) data can provide quantitative measurements of the velocity structure and transport of the Gulf Stream is addressed. An algorithm is used to generate salinity from temperature and depth using an historical Temperature/Salinity relation for the NW Atlantic. Results have been simulated using CTD data and comparing real and pseudo salinity files. Errors are typically less than 2 dynamic cm for the upper 800 m out of a total signal of 80 cm (across the Gulf Stream). When combined with ADCP data for a near-surface reference velocity, transport errors in isopycnal layers are less than about 1 Sv (10 to the 6th power cu m/s), as is the difference in total transport for the upper 800 m between real and pseudo data. The method is capable of measuring the real variability of the Gulf Stream, and when combined with altimeter data, can provide estimates of the geoid slope with oceanic errors of a few parts in 10 to the 8th power over horizontal scales of 500 km.

  16. Population Structure and Genetic Diversity of the Endangered South American Giant Otter (Pteronura brasiliensis) from the Orinoco Basin in Colombia: Management Implications and Application to Current Conservation Programs.

    PubMed

    Caballero, Susana; Correa-Cárdenas, Camilo A; Trujillo, Fernando

    2015-01-01

    Endangered giant otters, Pteronura brasiliensis, are found along the Amazon and Orinoco rivers and most of their tributaries. Hunting in the mid-1970s pushed giant otter populations to the brink of extinction. We studied population structure and genetic diversity of giant otters from Colombia's Orinoco basin using analyses of partial mitochondrial DNA control region sequences obtained from scat material. We collected and analyzed 54 scat samples from 22 latrines, 2 tissue samples primarily from captive giant otters and 2 from hunted animals near Puerto Carreño and Puerto Inírida (Colombian Orinoco), as well as one tissue sample from Puerto Leguizamo (Colombian Amazon). Thirty-nine partial control region sequences were obtained (258bp), corresponding to 15 unique haplotypes. Most of these haplotypes, found in samples collected around Puerto Carreño, defined one phylogeographic group (phylogroup) not previously described. Higher genetic diversity in the Colombian Orinoco populations than in other South American populations suggests that this newly described phylogroup, as well as a second phylogroup defined from a few Colombian Orinoco and Amazon samples, should be considered distinct genetic management units. National conservation programs, particularly those aiming to establish protected areas, should manage these independently. Current Colombian confiscated animal reintroduction and captive reproduction programs should also consider such differentiation when determining reintroduction locations or improving husbandry practices. PMID:26245782

  17. Formation of microcraters and hierarchically-organized surface structures in TiNi shape memory alloy irradiated with a low-energy, high-current electron beam

    NASA Astrophysics Data System (ADS)

    Meisner, L. L.; Markov, A. B.; Rotshtein, V. P.; Ozur, G. E.; Meisner, S. N.; Yakovlev, E. V.; Gudimova, E. Yu.

    2015-10-01

    The regularities of surface cratering in TiNi alloy irradiated with a low-energy, high-current electron beam (LEHCEB) in dependence on energy density and number of pulses are studied. LEHCEB processing of TiNi samples was carried out using RITM-SP facility. Energy density Es was varied from 1 to 5 J/cm2, pulse duration was 2.5-3.0 ?s, the number of pulses n = 1-128. The dominant role of non-metallic inclusions [mainly, TiC(O)] in the nucleation of microcraters was found. It was revealed that at small number of pulses (n = 2), an increase in energy density leads both to increasing average diameter and density of microcraters. An increase in the number of pulses leads to a monotonic decrease in density of microcraters, and, therefore, that of the proportion of the area occupied by microcraters, as well as a decrease in the surface roughness. The multiple LEHCEB melting of TiNi alloy in crater-free modes enables to form quasi-periodical, hierarchically-organized microsized surface structures.

  18. Critical current density and flux pinning in Zr0.96V0.04B2 superconductor with AlB2 structure

    NASA Astrophysics Data System (ADS)

    Jung, Soon-Gil; Vanacken, J.; Moshchalkov, V. V.; Renosto, S. T.; dos Santos, C. A. M.; Machado, A. J. S.; Fisk, Z.; Albino Aguiar, J.

    2013-10-01

    We have investigated the critical current density (Jc) and the flux pinning behavior in Zr0.96V0.04B2 superconductor with an AlB2 structure. V substitutions in Zr sites of non-superconducting ZrB2 system lead to superconductivity, and the 4% V-substituted Zr0.96V0.04B2 compounds show the highest superconducting transition temperature (Tc) of ˜8.7 K. The magnetic hysteresis (M-H) loops for the Zr0.96V0.04B2 demonstrate type-II superconducting behavior in a broad temperature range, and the Jc is estimated from the M-H loops using the Bean model. The analysis of the double-logarithmic Jc(H) plots indicates the dominance of collective pinning in Zr0.96V0.04B2, and that Jc(H) and magnetic field dependences of the flux pinning force density (Fp) are well fitted by the double exponential model which takes into account the existence of two superconducting gaps.

  19. Electrical and structural degradation of GaN high electron mobility transistors under high-power and high-temperature Direct Current stress

    SciTech Connect

    Wu, Y. Alamo, J. A. del; Chen, C.-Y.

    2015-01-14

    We have stressed AlGaN/GaN HEMTs (High Electron Mobility Transistors) under high-power and high-temperature DC conditions that resulted in various levels of device degradation. Following electrical stress, we conducted a well-established three-step wet etching process to remove passivation, gate and ohmic contacts so that the device surface can be examined by SEM and AFM. We have found prominent pits and trenches that have formed under the gate edge on the drain side of the device. The width and depth of the pits under the gate edge correlate with the degree of drain current degradation. In addition, we also found visible erosion under the full extent of the gate. The depth of the eroded region averaged along the gate width under the gate correlated with channel resistance degradation. Both electrical and structural analysis results indicate that device degradation under high-power DC conditions is of a similar nature as in better understood high-voltage OFF-state conditions. The recognition of a unified degradation mechanism provides impetus to the development of a degradation model with lifetime predictive capabilities for a broad range of operating conditions spanning from OFF-state to ON-state.

  20. 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…

  1. 77 FR 8753 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ...the IRS may conduct a Federal tax compliance check on a tax return preparer...including passing a Federal tax compliance check and a suitability check...check, in addition to a Federal tax compliance check, on certain tax...

  2. Entraining gravity currents

    NASA Astrophysics Data System (ADS)

    Johnson, Chris; Hogg, Andrew

    2012-11-01

    Large-scale gravity currents, such as those formed when industrial effluent is discharged at sea, are greatly affected by the entrainment and mixing of ambient fluid into the current, which both dilutes the flow and causes an effective drag between the current and ambient. We study these currents theoretically by combining a shallow-water model for gravity currents flowing under a deep ambient with an empirical model for entrainment, and seek long-time similarity solutions of this model. We find that the dependence of entrainment on the bulk Richardson number plays a crucial role in the current dynamics, and results in entrainment occurring mainly in a region close to the flow front, reminiscent of the entraining current `head' observed in natural flows. The long-time solution of an entraining lock-release current is a similarity solution of the second kind, in which the current grows as a power of time that is dependent on the form of the entrainment model, approximately as t 0 . 44. The structure of a current driven by a constant buoyancy flux is quite different, with the current length growing as t 4 / 5. Scaling arguments suggest that these solutions are reached only at very long times, and so may be attained in large natural flows, but not in small-scale experiments.

  3. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

  4. Survey of submesoscale structures at the margin of the Northern Current in the North Western Mediterranean Sea using Gliders: observations and diagnostics

    NASA Astrophysics Data System (ADS)

    Bosse, Anthony; Testor, Pierre; Mortier, Laurent; Beguery, Laurent; Bernardet, Karim; Taillandier, Vincent; d'Ortenzio, Fabrizio; Prieur, Louis; Coppola, Laurent; Bourrin, François

    2013-04-01

    From 2008 on, repeated sections crossing the Northern Current (NC) were operated by gliders as part of a global observing system (MOOSE project) of the North Western Mediterranean Sea. This work is dedicated to the analysis of the submesoscale thermohaline variability at the margin of this current observed by gliders. The mean circulation of the basin is characterized by a cyclonic gyre (whose Northern part is the so-called NC) associated with a doming of the isopycnals preconditionning the whole interior basin to great vertical mixing. The thermal and haline differences between the Atlantic Water (AW) transported by the NC and older and modified AW off the coast leads to a frontal structure. Especially in winter, when the mixed layer depth used to reach several hundreds of meters offshore, isopycnal outcropping and the role of frontal processes are enhanced leading to intense variability at scales smaller than the deformation radius. Based on diagnostics using the Potential Vorticity (PV) computed from the glider data assuming quasi-geostrophic conditions and no variation in the alongshore direction, we discuss the dynamical processes at work, with a focus on 2 typical examples: (1) the first example takes place in winter during a strong vertical mixing event. While the glider crossed the frontal region, the temperature and salinity fields exhibit vertical motions at depths about 0-400m. Frontogenesis might be at play through mesoscale strain since the glider shows an intense mesoscale activity but a weak stratification and enhanced horizontal buoyancy gradient actually make the Ertel PV reach negative values and symmetric instability is likely to be a prominent mechanism explaining the observed variability. (2) the second example takes place in spring. We identify an episode of down-front wind blowing during the glider deployment which could have extracted PV from the surface layer. However, the geostrophic turbulence is in that case likely to play a key role in the formation of the observed variability of the temperature and salinity since it is organized along slopes characterized by an aspect ratio of an order of f/N.

  5. Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures? 

    E-print Network

    McDonald, Janet L.

    2011-10-21

    This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) to proxy for firms’ tax...

  6. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...9536] RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  7. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...9536] RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  8. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

    ...9634] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  9. Current limiters

    SciTech Connect

    Loescher, D.H.; Noren, K.

    1996-09-01

    The current that flows between the electrical test equipment and the nuclear explosive must be limited to safe levels during electrical tests conducted on nuclear explosives at the DOE Pantex facility. The safest way to limit the current is to use batteries that can provide only acceptably low current into a short circuit; unfortunately this is not always possible. When it is not possible, current limiters, along with other design features, are used to limit the current. Three types of current limiters, the fuse blower, the resistor limiter, and the MOSFET-pass-transistor limiters, are used extensively in Pantex test equipment. Detailed failure mode and effects analyses were conducted on these limiters. Two other types of limiters were also analyzed. It was found that there is no best type of limiter that should be used in all applications. The fuse blower has advantages when many circuits must be monitored, a low insertion voltage drop is important, and size and weight must be kept low. However, this limiter has many failure modes that can lead to the loss of over current protection. The resistor limiter is simple and inexpensive, but is normally usable only on circuits for which the nominal current is less than a few tens of milliamperes. The MOSFET limiter can be used on high current circuits, but it has a number of single point failure modes that can lead to a loss of protective action. Because bad component placement or poor wire routing can defeat any limiter, placement and routing must be designed carefully and documented thoroughly.

  10. State of Connecticut: The Report of the Governor's Commission on Tax Reform. Volume III--Taxpayers: People and Business.

    ERIC Educational Resources Information Center

    Governor's Commission on Tax Reform, Hartford, CT.

    The Commission made an in depth study of the entire tax structure of Connecticut and developed a model for tax reform for the State that would allow for lessening of inequalities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the third of three) is in three…

  11. Interannual variability in the Northern California Current food web structure: Changes in energy flow pathways and the role of forage fish, euphausiids, and jellyfish

    NASA Astrophysics Data System (ADS)

    Ruzicka, James J.; Brodeur, Richard D.; Emmett, Robert L.; Steele, John H.; Zamon, Jeannette E.; Morgan, Cheryl A.; Thomas, Andrew C.; Wainwright, Thomas C.

    2012-09-01

    The Northern California Current (NCC) is a seasonally productive and open ecosystem. It is home to both a diverse endemic community and to seasonally transient species. Productivity and food web structure vary seasonally, interannually, and decadally due to variability in coastal upwelling, climate-scale physical processes, and the migratory species entering the system. The composition of the pelagic community varies between years, including changes to mid-trophic level groups that represent alternate energy-transfer pathways between lower and upper trophic levels (forage fishes, euphausiids, jellyfish). Multiple data sets, including annual spring and summer mesoscale surveys of the zooplankton, pelagic fish, and seabird communities, were used to infer NCC trophic network arrangements and develop end-to-end models for each of the 2003-2007 upwelling seasons. Each model was used to quantify the interannual variability in energy-transfer efficiency from bottom to top trophic levels. When each model was driven under an identical nutrient input rate, substantial differences in the energy available to each functional group were evident. Scenario analyses were used to examine the roles of forage fishes, euphausiids, and jellyfish (small gelatinous zooplankton and large carnivorous jellyfish) as alternate energy transfer pathways. Euphausiids were the more important energy transfer pathway; a large proportion of the lower trophic production consumed was transferred to higher trophic levels. In contrast, jellyfish acted as a production loss pathway; little of the production consumed was passed upwards. Analysis of the range of ecosystem states observed interannually and understanding system sensitivity to variability among key trophic groups improves our ability to predict NCC ecosystem response to short- and long-term environmental change.

  12. Structuralism.

    ERIC Educational Resources Information Center

    Piaget, Jean

    Provided is an overview of the analytical method known as structuralism. The first chapter discusses the three key components of the concept of a structure: the view of a system as a whole instead of so many parts; the study of the transformations in the system; and the fact that these transformations never lead beyond the system but always…

  13. 26 CFR 1.412(l)(7)-1 - Mortality tables used to determine current liability.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Mortality tables used to determine current liability. 1.412(l)(7)-1 Section 1.412(l)(7)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(l)(7)-1...

  14. 26 CFR 1.412(l)(7)-1 - Mortality tables used to determine current liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Mortality tables used to determine current liability. 1.412(l)(7)-1 Section 1.412(l)(7)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(l)(7)-1...

  15. 26 CFR 1.412(l)(7)-1 - Mortality tables used to determine current liability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Mortality tables used to determine current liability. 1.412(l)(7)-1 Section 1.412(l)(7)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(l)(7)-1 Mortality tables used...

  16. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  17. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  18. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  19. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  20. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  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. Does every US smoker bear the same cigarette tax?

    PubMed Central

    Xu, Xin; Malarcher, Ann; O’Halloran, 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 7–10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07–1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30–83 cents per pack for every $1 tax increase (pass-through rate of 0.30–0.83, 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

  3. Ranking State Fiscal Structures Using Theory and Evidence

    ERIC Educational Resources Information Center

    Bania, Neil; Stone, Joe A.

    2008-01-01

    This paper offers unique rankings of the extent to which fiscal structures of U.S. states contribute to economic growth. The rankings are novel in two key respects: They are well grounded in established growth theory, in which the effect of taxes depends both on the level of taxes and on the composition of expenditures; and they are derived from…

  4. 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

  5. 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,…

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. Current Titles

    SciTech Connect

    Various

    2006-06-01

    This booklet is published for those interested in current research being conducted at the National Center for Electron Microscopy. The NCEM is a DOE-designated national user facility and is available at no charge to qualified researchers. Access is controlled by an external steering committee. Interested researchers may contact Jane Cavlina, Administrator, at 510/486-6036.

  11. 18 CFR 367.2360 - Account 236, Taxes accrued.

    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 236, Taxes... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236,...

  12. The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Stuit, David

    2009-01-01

    Indiana legislators are currently debating the merits of a proposal to adopt a statewide tuition scholarship tax credit program. The proposed program would make available $5 million in tax credits that businesses and individuals could claim by making donations to non-profit Scholarship Granting Organizations (SGOs). SGO donations would be matched…

  13. 5 (2001) 535544Current Opinion in Solid State and Materials Science Advances in the synthesis and structural description of 2H-hexagonal

    E-print Network

    zur Loye, Hans-Conrad

    2001-01-01

    and structural description of 2H-hexagonal perovskite-related oxides a b a , *K.E. Stitzer , J. Darriet , H growth, of a new family of oxides structurally related to the 2H-hexagonal perovskite are presented section of the periodic table are provided to illustrate both synthetic challenges and the existence

  14. Long-term care financing through Federal tax incentives.

    PubMed

    Moran, D W; Weingart, J M

    1988-12-01

    Congress and the Administration are currently exploring various methods of promoting access to long-term care. In this article, an inventory of recent legislative proposals for using the Federal tax code to expand access to long-term care services is provided. Proposals are arrayed along a functional typology that includes tax mechanisms to encourage accumulation of funds, promote purchase of long-term care insurance, or induce the diversion of funds accumulated for another purpose (such as individual retirement accounts). The proposals are evaluated against the public policy objective of encouraging risk pooling to minimize social cost. PMID:10312964

  15. Tax Management Office Guideline The University Tax Management Office

    E-print Network

    Minnesota, University of

    business Income - Advertising November 1, 2013 Tax Management Office Guideline Page 2 of 2 TMOG #3Tax Management Office Guideline The University Tax Management Office 2221 University Ave, SE, Suite.umn.edu Page 1 of 2 TMOG #3 Unrelated Business Income ­ Advertising November 1, 2013 Generally, income

  16. Why Property Tax Limitations Won't Limit Everyone's Taxes.

    ERIC Educational Resources Information Center

    Picus, Larry

    Property tax limitation measures passed in 1978 by voters in California and Idaho contain provisions that apparently will reduce the equity of the property tax system in both states. Changes in assessment practices mandated by the new laws will shift the property tax burden away from business and commercial property and toward residential property…

  17. Japanese Magsat Team. A: Crustal structure near Japan and its Antarctic Station. B: Electric currents and hydromagnetic waves in the ionosphere and the magnetosphere

    NASA Technical Reports Server (NTRS)

    Fukushima, N.; Maeda, H.; Yukutake, T.; Tanaka, M.; Oshima, S.; Ogawa, K.; Kawamura, M.; Miyzaki, Y.; Uyeda, S.; Kobayashi, K. (principal investigators)

    1981-01-01

    Efforts continue in compiling tapes which contain vector and scalar data decimated at an interval of 0.5 sec, together with time and position data. A map of the total force field anomaly around Japan was developed which shows a negative magnetic anomaly in the Okhotsk Sea. Examination of vector residuals from the MGST model shows that the total force perturbation is almost ascribable to the perturbation parallel to the main geomagnetic field and that the contribution from the perturbation transverse to the main field to the total force perturbation is negligibly small. The influences of ionospheric current with equatorial electroject and of the magnetospheric field aligned current on the dawn-dusk asymmetry of daily geomagnetic variations are being considered. The total amount of electric current flowing through the plane of the Magsat orbit loop was calculated by direct application of Maxwell's equation. Results show that the total electric current is 1 to 5 ampheres, and the current direction is either sunward or antisunward.

  18. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General —(1) Description of...

  19. Effect of Current Rise-time on the Formation of Precursor Structures and Mass Ablation Rate in Cylindrical Wire Array Z-Pinches

    SciTech Connect

    Bott, S. C.; Eshaq, Y.; Ueda, U.; Haas, D. M.; Beg, F. N.; Hammer, D. A.; Kusse, B.; Greenly, J.; Shelkovenko, T. A.; Pikuz, S. A.; Blesener, I. C.; McBride, R. D.; Douglass, J. D.; Bell, K.; Knapp, P.; Chittenden, J. P.; Lebedev, S. V.; Bland, S. N.; Hall, G. N.; Suzuki, F. A.

    2009-01-21

    We present the first study to directly compare the mass ablation rates of cylindrical wire arrays as a function of the current rise-rate. Formation of the precursor column is investigated on both the MAPGIE (1 MA, 250 ns) and COBRA (1 MA, 100 ns) generators, and results are used to infer the change in the mass ablation rate induced by the rise-rate of the drive current. Laser shadowography, gated XUV imaging and x-ray diodes are used to compare the dynamical behavior both generators, and x-pinch radiography and XUV spectroscopy and provide density evolution and temperature measurements respectively. Results are compared to predictions from an analytical scaling model based on a fixed ablation rate, and the close correlation achieved suggests that the effective ablation velocity is not a strong function of the current rise rate.

  20. Current titles

    SciTech Connect

    1995-07-01

    This booklet is published for those interested in current research being conducted at the National Center for Electron Microscopy. The NCEM is a DOE-designated national user facility and is available at no charge to qualified researchers. Access is controlled by an external steering committee. Interested researchers may contact Gretchen Hermes at (510) 486-5006 or address below for a User`s Guide. Copies of available papers can be ordered from: Theda Crawford National Center for Electron Microscopy, Lawrence Berkeley Laboratory, One Cyclotron Rd., MS72, Berkeley, California, USA 94720.

  1. DSSTOX STRUCTURE-SEARCHABLE PUBLIC TOXICITY DATABASE NETWORK: CURRENT PROGRESS AND NEW INITIATIVES TO IMPROVE CHEMO-BIOINFORMATICS CAPABILITIES

    EPA Science Inventory

    The EPA DSSTox website (http://www/epa.gov/nheerl/dsstox) publishes standardized, structure-annotated toxicity databases, covering a broad range of toxicity disciplines. Each DSSTox database features documentation written in collaboration with the source authors and toxicity expe...

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

    SciTech Connect

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

    2012-03-01

    To stimulate investment in renewable energy generation projects, the federal government developed a series of support structures that reduce taxes for eligible investors--the investment tax credit, the production tax credit, and accelerated depreciation. The nature of these tax incentives often requires an outside investor and a complex financial arrangement to allocate risk and reward among the parties. These financial arrangements are generally categorized as 'advanced financial structures.' Among renewable energy technologies, advanced financial structures were first widely deployed by the wind industry and are now being explored by the solar industry to support significant scale-up in project development. This report describes four of the most prevalent financial structures used by the renewable sector and evaluates the impact of financial structure on energy costs for utility-scale solar projects that use photovoltaic and concentrating solar power technologies.

  3. 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…

  4. Lateral npn junction and semi-insulating GaAs current confinement structure for index-guided InGaAs/AlGaAs lasers by molecular beam epitaxy

    SciTech Connect

    Takamori, Takeshi; Watanabe, Kenji; Kamijoh, Takeshi )

    1993-06-01

    A novel current confinement structure with a lateral npn junction and a semi-insulating GaAs (SI-GaAs) is examined for an index-guided InGaAs/AlGaAs strained quantum-well laser. An amphoteric doping of Si in GaAs and AlGaAs is used to form the lateral npn structure grown over a channeled patterned low-temperature grown Si-GaAs layer. A threshold current of 7.4 mA and total external differential quantum efficiency of 59% under room-temperature continuous-wave operation are achieved with devices fabricated by a self-aligned process. The device with AR-HR coatings emitted the light output over 300 mW.

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

    E-print Network

    Kroeger, Melissa E., 1973-

    2004-01-01

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

  6. Reactions to Cigarette Taxes and Related Messaging: Is the South Different?

    PubMed Central

    Berg, Carla J.; Ribisl, Kurt M.; Thrasher, James F.; Haardörfer, Regine; O'Connor, Jean; Kegler, Michelle C.

    2015-01-01

    Objectives Given the lag in tobacco control policies in the southeastern US, we examined differences in reactions to tobacco taxes and related messaging among Southeasterners vs. non-Southeasterners. Methods In 2013, a cross-sectional online survey using quota-based sampling was conducted assessing tobacco use, attitudes/knowledge regarding tobacco taxation, and reactions to related messaging (health, youth prevention, economic impact, individual rights/responsibility, morality/religion, hospitality). Results Of 2501 participants, 36.7% were past 30-day smokers; 26.7% were Southeasterners. Compared to others, Southeasterners more likely believed that their state was in the bottom 20 states in tobacco taxes (p < .001) and less likely reported that their taxes were too high (p < .001). Regression analysis indicated that correlates of opposition to increased taxes included being older, having less education, being an infrequent church-attender, and being a current smoker (p's < .001); being a Southeasterner was not associated. Compared to others, Southeasterners were more likely to find pro-tobacco tax messages related to prevention and hospitality as more persuasive (p < .05) and anti-tobacco tax messaging related to the unfairness of tobacco taxes to smokers (p = .050) less persuasive. Conclusions Given that Southeasterners are receptive to increased taxation, other factors must contribute to lagging policy and must be addressed. PMID:26248181

  7. Preliminary Structural Design Conceptualization for Composite Rotor for Verdant Power Water Current: Cooperative Research and Development Final Report, CRADA Number CRD-08-296

    SciTech Connect

    Hughes, S.

    2011-02-01

    The primary thrust of the CRADA will be to develop a new rotor design that will allow higher current flows (>4m/s), greater swept area (6-11m), and in the process, will maximize performance and energy capture.

  8. Enhancement of perpendicular magnetic anisotropy and transmission of spin-Hall-effect-induced spin currents by a Hf spacer layer in W/Hf/CoFeB/MgO layer structures

    SciTech Connect

    Pai, Chi-Feng; Nguyen, Minh-Hai; Vilela-Leão, Luis Henrique; Buhrman, R. A.; Belvin, Carina; Ralph, D. C.

    2014-02-24

    We report that strong perpendicular magnetic anisotropy of the ferromagnetic layer in a W/CoFeB/MgO multilayer structure can be established by inserting a Hf layer as thin as 0.25?nm between the W and CoFeB layers. The Hf spacer also allows transmission of spin currents generated by an in-plane charge current in the W layer to apply strong spin torque on the CoFeB, thereby enabling current-driven magnetic switching. The antidamping-like and field-like components of the spin torque exerted on a 1?nm CoFeB layer are of comparable magnitudes in this geometry. Both components originate from the spin Hall effect in the underlying W layer.

  9. State Gasoline Taxes

    E-print Network

    Learned, Edmund Philip

    1925-03-15

    stream_size 180156 stream_content_type text/plain stream_name humseries.3-4.State_Gasoline_Taxes.pdf.txt stream_source_info humseries.3-4.State_Gasoline_Taxes.pdf.txt Content-Encoding UTF-8 Content-Type text/plain; charset=UTF-8... BULLETIN OF THE UNIVERSITY OF KANSAS HUMANISTIC STUDIES Vol. III March 15, 192S No. 4 State Gasoline Taxes BY KDMUNI) IV LKAENKI), A. B., A, M. Instructor in Economics and Commerce The Unlvmity of Kansas PUBLISHED BY THE UNIVERSITY l...

  10. Taxing soft drinks and restricting access to vending machines to curb child obesity.

    PubMed

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

    2010-05-01

    One of the largest drivers of the current obesity epidemic is thought to be excessive consumption of sugar-sweetened beverages. Some have proposed vending machine restrictions and taxing soft drinks to curb children's consumption of soft drinks; to a large extent, these policies have not been evaluated empirically. We examine these policies using two nationally representative data sets and find no evidence that, as currently practiced, either is effective at reducing children's weight. We conclude by outlining changes that may increase their effectiveness, such as implementing comprehensive restrictions on access to soft drinks in schools and imposing higher tax rates than are currently in place in many jurisdictions. PMID:20360172

  11. Influence of clamping plate permeability and metal screen structures on three-dimensional magnetic field and eddy current loss in end region of a turbo-generator by numerical analysis

    NASA Astrophysics Data System (ADS)

    Likun, Wang; Weili, Li; Yi, Xue; Chunwei, Guan

    2013-11-01

    A significant problem of turbogenerators on complex end structures is overheating of local parts caused by end losses in the end region. Therefore, it is important to investigate the 3-D magnetic field and eddy current loss in the end. In end region of operating large turbogenerator at thermal power plants, magnetic leakage field distribution is complex. In this paper, a 3-D mathematical model used for the calculation of the electromagnetic field in the end region of large turbo-generators is given. The influence of spatial locations of end structures, the actual shape and material of end windings, clamping plate, and copper screen are considered. Adopting the time-step finite element (FE) method and taking the nonlinear characteristics of the core into consideration, a 3-D transient magnetic field is calculated. The objective of this paper is to investigate the influence of clamping plate permeability and metal screen structures on 3-D electromagnetic field distribution and eddy current loss in end region of a turbo-generator. To reduce the temperature of copper screen, a hollow metal screen is proposed. The eddy current loss, which is gained from the 3D transient magnetic field, is used as heat source for the thermal field of end region. The calculated temperatures are compared with test data.

  12. Effect of current compliance and voltage sweep rate on the resistive switching of HfO{sub 2}/ITO/Invar structure as measured by conductive atomic force microscopy

    SciTech Connect

    Wu, You-Lin Liao, Chun-Wei; Ling, Jing-Jenn

    2014-06-16

    The electrical characterization of HfO{sub 2}/ITO/Invar resistive switching memory structure was studied using conductive atomic force microscopy (AFM) with a semiconductor parameter analyzer, Agilent 4156C. The metal alloy Invar was used as the metal substrate to ensure good ohmic contact with the substrate holder of the AFM. A conductive Pt/Ir AFM tip was placed in direct contact with the HfO{sub 2} surface, such that it acted as the top electrode. Nanoscale current-voltage (I-V) characteristics of the HfO{sub 2}/ITO/Invar structure were measured by applying a ramp voltage through the conductive AFM tip at various current compliances and ramp voltage sweep rates. It was found that the resistance of the low resistance state (RLRS) decreased with increasing current compliance value, but resistance of high resistance state (RHRS) barely changed. However, both the RHRS and RLRS decreased as the voltage sweep rate increased. The reasons for this dependency on current compliance and voltage sweep rate are discussed.

  13. Fault current limiter

    SciTech Connect

    Darmann, Francis Anthony

    2013-10-08

    A fault current limiter (FCL) includes a series of high permeability posts for collectively define a core for the FCL. A DC coil, for the purposes of saturating a portion of the high permeability posts, surrounds the complete structure outside of an enclosure in the form of a vessel. The vessel contains a dielectric insulation medium. AC coils, for transporting AC current, are wound on insulating formers and electrically interconnected to each other in a manner such that the senses of the magnetic field produced by each AC coil in the corresponding high permeability core are opposing. There are insulation barriers between phases to improve dielectric withstand properties of the dielectric medium.

  14. 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…

  15. 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

  16. Investigation from Japanese MAGSAT Team. Part A. Crustal structure near Japan and in Antarctic station. Part B. Electric currents and hydromagnetic waves in the ionosphere and the magnetosphere

    NASA Technical Reports Server (NTRS)

    Fukushima, N. (principal investigator)

    1981-01-01

    Preliminary results of MAGSAT data analysis are described. Regional anomaly maps (deviations from the MGST model field) for X,Y,Z, and F in the area of 115 to 155 deg E and 20 to 60 deg N were obtained. A similar map for the geomagnetic total force anomaly in the vicinity of Japan showed that the observed anomaly can be explained by the difference in crustal magnetization between the Japan Sea and the Japan Island, which reflects a difference of 25 km in the thickness of the magnetized layer. The MAGSAT record of a sudden commencement of a magnetic storm above the South Atlantic Ocean showed a reverse impulse particularly in the D-component. Results relating to toroidal currents in the ionosphere, transverse and parallel perturbations over the polar regions, the relationship between field aligned currents and precipitating electrons, and the calculation of the subsatellite electric field are also discussed.

  17. Social Security and Medicare Tax Liability An exemption from social security and Medicare taxes applies

    E-print Network

    Chen, Tsuhan

    . Such persons are exempt from social security and Medicare taxes as long as they remain nonresident aliens for tax purposes. Those who become resident aliens must start paying social security and Medicare taxes resident aliens. If so, they must pay social security and Medicare taxes. Federal tax regulations state

  18. 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...

  19. Substorm Current Wedge Revisited

    NASA Technical Reports Server (NTRS)

    Kepko, L.; Mcpherron, R. L.; Amm, O.; Apatenkov, S.; Baumjohann, W.; Birn, J.; Lester, M.; Nakamura, R.; Pulkkinen, T. I.; Sergeev, V.

    2014-01-01

    Almost 40 years ago the concept of the substorm current wedge was developed to explain the magnetic signatures observed on the ground and in geosynchronous orbit during substorm expansion. In the ensuing decades new observations, including radar and low altitude spacecraft, MHD simulations, and theoretical considerations have tremendously advanced our understanding of this system. The AMPTE/IRM, THEMIS and Cluster missions have added considerable observational knowledge, especially on the important role of fast flows in producing the stresses that generate the substorm current wedge. Recent detailed, multi-spacecraft, multi-instrument observations both in the magnetosphere and in the ionosphere have brought a wealth of new information about the details of the temporal evolution and structure of the current system. While the large-scale picture remains valid, the new details call for revision and an update of the original view. In this paper we briefly review the historical development of the substorm current wedge, review recent in situ and ground based observations and theoretical work, and discuss the current active research areas. We conclude with a revised, time-dependent picture of the substorm current wedge that follows its evolution from the initial substorm flows through substorm expansion and recovery.

  20. Substorm Current Wedge Revisited

    NASA Astrophysics Data System (ADS)

    Kepko, L.; McPherron, R. L.; Amm, O.; Apatenkov, S.; Baumjohann, W.; Birn, J.; Lester, M.; Nakamura, R.; Pulkkinen, T. I.; Sergeev, V.

    2015-07-01

    Almost 40 years ago the concept of the substorm current wedge was developed to explain the magnetic signatures observed on the ground and in geosynchronous orbit during substorm expansion. In the ensuing decades new observations, including radar and low-altitude spacecraft, MHD simulations, and theoretical considerations have tremendously advanced our understanding of this system. The AMPTE/IRM, THEMIS and Cluster missions have added considerable observational knowledge, especially on the important role of fast flows in producing the stresses that generate the substorm current wedge. Recent detailed, multi-spacecraft, multi-instrument observations both in the magnetosphere and in the ionosphere have brought a wealth of new information about the details of the temporal evolution and structure of the current system. While the large-scale picture remains valid, the new details call for revision and an update of the original view. In this paper we briefly review the historical development of the substorm current wedge, review recent in situ and ground-based observations and theoretical work, and discuss the current active research areas. We conclude with a revised, time-dependent picture of the substorm current wedge that follows its evolution from the initial substorm flows through substorm expansion and recovery.

  1. Mechanism of DNA-binding enhancement by the human T-cell leukaemia virus transactivator Tax.

    PubMed

    Baranger, A M; Palmer, C R; Hamm, M K; Giebler, H A; Brauweiler, A; Nyborg, J K; Schepartz, A

    1995-08-17

    Tax protein activates transcription of the human T-cell leukaemia virus type I (HTLV-I) genome through three imperfect cyclic AMP-responsive element (CRE) target sites located within the viral promoter. Previous work has shown that Tax interacts with the bZIP element of proteins that bind the CRE target site to promote peptide dimerization, suggesting an association between Tax and bZIP coiled coil. Here we show that the site of interaction with Tax is not the coiled coil, but the basic segment. This interaction increases the stability of the GCN4 bZIP dimer by 1.7 kcal mol-1 and the DNA affinity of the dimer by 1.9 kcal mol-1. The differential effect of Tax on several bZip-DNA complexes that differ in peptide sequence or DNA conformation suggests a model for Tax action based on stabilization of a distinct DNA-bound protein structure. This model may explain how Tax interacts with transcription factors of considerable sequence diversity to alter patterns of gene expression. PMID:7637812

  2. High detection efficiency micro-structured solid-state neutron detector with extremely low leakage current fabricated with continuous p-n junction

    E-print Network

    Danon, Yaron

    voltage to be $26%. These results are very encouraging for fabrication of large area solid-state neutron-state neutron detectors possessing high neu- tron detection efficiency, large detection area, and low gamma formation in honeycomb structured Si diode by in situ boron deposition and diffusion process using low

  3. 75 FR 60309 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ...continuing education, and Federal tax compliance checks. The proposed regulations...final regulations will increase tax compliance and help to ensure that tax return...refund and by increasing overall tax compliance. The final regulations...

  4. 10 CFR 1015.209 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...2010-01-01 false Tax refund offset. 1015...Claims § 1015.209 Tax refund offset. ...authorize the Internal Revenue Service (IRS) to offset a tax refund to satisfy delinquent...Offset of Tax Refund to Collect Past-Due,...

  5. 26 CFR 49.4251-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...49.4251-1 Imposition of tax. (a) In general. Section 4251 imposes a tax on amounts paid for general telephone service; toll telephone service; telegraph...4251-2 for rate and application of tax. (b) Termination of tax...

  6. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return preparer. (a)...

  7. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. The Decline of Fuel Taxes and New Transportation Funding Options

    E-print Network

    Manning, Kevin M.

    2012-12-14

    : income taxes, sales taxes, public-private partnerships, vehicle miles traveled (VMT) taxes, and high occupancy tolls (HOT). Of the options, the most preferred was VMT in conjunction with HOT. Sales taxes were also considered a viable option. To address...

  9. An anomalous increase in the fill factor of the current-voltage characteristic in the short-wave region of the solar spectrum for a silicon photocell containing a porous-silicon structure

    NASA Astrophysics Data System (ADS)

    Šatkovskis, E.; Mitkevi?ius, R.; Zagadskij, V.; Stupakova, I.

    2013-11-01

    The possibility of increasing the efficiency of a silicon photocell by forming a porous-silicon structure in its bulk has been proposed and studied. Photocells produced from p-type single-crystal silicon plates by the diffusion method were investigated. Porous-silicon structures were formed by photoelectric anodic etching in HF-ethanol mixture. Current density and etching time were assigned by a computer in ranges of 6-14 mA/cm2 and 10-20 s, respectively. It has been found that the porous-silicon structure located in the emitter bulk substantially improves efficiency of photocells. At wavelength ? ˜ 550 nm, an anomalously large (by five to nine times) increase in efficiency was observed.

  10. Current filaments in magnetized plasmas

    NASA Astrophysics Data System (ADS)

    Vianello, N.; Spolaore, M.; Martines, E.; Agostini, M.; Cavazzana, R.; Scarin, P.; Zuin, M.; Naulin, V.; Rasmussen, J. J.; Schrittwieser, R.; Ionita, C.; Müller, H. W.; Rohde, V.; Furno, I.; Theiler, C.

    2010-11-01

    We present direct experimental evidence of the presence of filamentary current structures in turbulent magnetized plasmas. Experiments have been performed in different devices. In the the reversed field pinch RFX-mod device, small scales turbulent intermittent structures, have been interpreted as Drift-Kinetic Alfén vortices, resulting from the non-linear coupling of drift and Kinetic Alfvén waves, with a bipolar current filaments associated to a vorticity perturbation. In thee ASDEX Upgrade tokamak evidences of monopolar current filaments travelling in the SOL, have been observed in correspondance with type-I ELMs. An evaluation of the current carried by individual ELMs is presented. Finally preliminary direct measurements of the 2D structure of the blob-induced parallel current using magnetic probes, as obtain in the simple magnetized plasma TORPEX, will be presented.

  11. Simulating the potential effects of plug-in hybrid electric vehicles on the energy budget and tax revenues for Onondaga County, New York

    NASA Astrophysics Data System (ADS)

    Balogh, Stephen B.

    My objectives were to predict the energetic effects of a large increase in plug-in hybrid electric vehicles (PHEV) and their implications on fuel tax collections in Onondaga County. I examined two alternative taxation policies. To do so, I built a model of county energy consumption based on prorated state-level energy consumption data and census data. I used two scenarios to estimate energy consumption trends over the next 30 years and the effects of PHEV on energy use and fuel tax revenues. I found that PHEV can reduce county gasoline consumption, but they would curtail fuel tax revenues and increase residential electricity demand. A one-cent per VMT tax on PHEV users provides insufficient revenue to replace reduced fuel tax collection. A sales tax on electricity consumption generates sufficient replacement revenue at low PHEV market shares. However, at higher shares, the tax on electricity use would exceed the current county tax rate. Keywords: electricity, energy, gasoline, New York State, Onondaga County, plug-in hybrid electric vehicles, transportation model, tax policy

  12. 26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

  13. 26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations §...

  14. 26 CFR 31.6302-4 - Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made after...DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  15. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...9535] RIN 1545-BK25 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal Revenue...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  16. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

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

  17. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...taxes, Federal excise taxes, social security taxes, and all...the tax is levied. (f) Social security and other...

  18. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...taxes, Federal excise taxes, social security taxes, and all...the tax is levied. (f) Social security and other...

  19. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...false Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...905-5T Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...902-1(a)(10)(i). (b) Currency translation rules —(1)...

  20. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...false Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...905-5T Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...902-1(a)(10)(i). (b) Currency translation rules —(1)...

  1. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...false Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...905-5T Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...902-1(a)(10)(i). (b) Currency translation rules —(1)...

  2. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...false Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...905-5T Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...902-1(a)(10)(i). (b) Currency translation rules —(1)...

  3. Structured Frameworks to Increase the Transparency of the Assessment of Benefits and Risks of Medicines: Current Status and Possible Future Directions.

    PubMed

    Pignatti, F; Ashby, D; Brass, E P; Eichler, H-G; Frey, P; Hillege, H L; Hori, A; Levitan, B; Liberti, L; Löfstedt, R E; McAuslane, N; Micaleff, A; Noel, R A; Postmus, D; Renn, O; Sabourin, B J; Salmonson, T; Walker, S

    2015-11-01

    Structured frameworks for benefit-risk analysis in drug licensing decisions are being implemented across a number of regulatory agencies worldwide. The aim of these frameworks is to aid the analysis and communication of the benefit-risk assessment throughout the development, evaluation, and supervision of medicines. In this review, authors from regulatory agencies, pharmaceutical companies, and academia share their views on the different frameworks and discuss future directions. PMID:26261064

  4. 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...

  5. 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,...

  6. Study on GaN buffer leakage current in AlGaN/GaN high electron mobility transistor structures grown by ammonia-molecular beam epitaxy on 100-mm Si(111)

    NASA Astrophysics Data System (ADS)

    Ravikiran, L.; Radhakrishnan, K.; Munawar Basha, S.; Dharmarasu, N.; Agrawal, M.; Manoj kumar, C. M.; Arulkumaran, S.; Ng, G. I.

    2015-06-01

    The effect of carbon doping on the structural and electrical properties of GaN buffer layer of AlGaN/GaN high electron mobility transistor (HEMT) structures has been studied. In the undoped HEMT structures, oxygen was identified as the dominant impurity using secondary ion mass spectroscopy and photoluminescence (PL) measurements. In addition, a notable parallel conduction channel was identified in the GaN buffer at the interface. The AlGaN/GaN HEMT structures with carbon doped GaN buffer using a CBr4 beam equivalent pressure of 1.86 × 10-7 mTorr showed a reduction in the buffer leakage current by two orders of magnitude. Carbon doped GaN buffers also exhibited a slight increase in the crystalline tilt with some pits on the growth surface. PL and Raman measurements indicated only a partial compensation of donor states with carbon acceptors. However, AlGaN/GaN HEMT structures with carbon doped GaN buffer with 200 nm thick undoped GaN near the channel exhibited good 2DEG characteristics.

  7. Taxes as practices of mutual recognition : towards a general theory of tax law 

    E-print Network

    Saffie, Francisco

    2014-07-02

    The thesis tries to provide an answer to the problem of tax avoidance. For this purpose a reinterpretation of taxes as practices of mutual recognition is defended. The conception of taxation and tax law defended in the ...

  8. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

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

  9. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...State income tax obligation means State income tax obligations as determined under State law. For purposes of this section, State income tax obligation includes any...the overpayment. (b) General rule. (1) FMS will collect...

  10. The Dynamics Of Vortex Structures And States Of Current In Plasma-Like Fluids And The Electrical Explosion Of Conductors: 1. The model of a non-equilibrium phase transition

    E-print Network

    N. B. Volkov; A. M. Iskoldsky

    1993-12-21

    A set of equations according to which the conducting medium consists of two fluids - laminar and vortex, has been obtained in the present paper by transforming MHD equations. In a similar way, an electronic fluid is assumed to consist of a laminar and a vortex fluid. This system allows one to study the formation and the dynamics of large-scale hydrodynamic fluctuations. From this model a model of a non-equilibrium phase transition belonging to a class of the Lorenz-type models has been developed [Lorenz E N 1963 J. Atmos. Sci. {\\bf 20} 130]. Vortex structures resulting in the increase in an effective resistance of the conducting medium and the interruption of current have been shown to appear even at constant transport coefficients in a laminar electronic fluid. Critical exponents of the parameters of an order (amplitudes), which for a direct current coincide with the critical exponents in the Lorenz model, have been found. A spatial scale of the structure described by the theory is in good agreement with experiment. A further evolution of vortex structures has been shown to occur by splitting the spatial scale. A similarity, according to which the following sequence of splitting takes place: {\\({k_0}{\\rightarrow}{k_1}=0.5{k_0}{\\rightarrow} {k_2}=2{k_0}{\\rightarrow}{k_3}=2{k_2}\\)}, etc. has been hypothesized.

  11. Cryoelectron Microscopy as a Functional Instrument for Systems Biology, Structural Analysis & Experimental Manipulations with Living Cells. A comprehensive review of the current works

    E-print Network

    Oleg V. Gradov; Margaret A. Gradova

    2015-01-18

    The aim of this paper is to give an introductory review of the cryoelectron microscopy as a complex data source for the most of the system biology branches, including the most perspective non-local approaches known as "localomics" and "dynamomics". A brief summary of various cryoelectron mi-croscopy methods and corresponding system biological ap-proaches is given in the text. The above classification can be considered as a useful framework for the primary comprehen-sions about cryoelectron microscopy aims and instrumental tools. We do not discuss any of these concepts in details, but merely point out that their methodological complexity follows only from the structure-functional complexity of biological systems which are investigated in this manner. We also postu-late that one can employ some of the cryoelectron microscopic techniques not only for observation, but also for modification and structural refunctionalization of some biological and similar soft matter objects and microscopic samples. In other worlds, we start with the cryoelectron microscopy as a tool for the sys-tem biology and progress to its applying as an instrument for system biology and functional biomimetics; i.e. "system cryobi-ology" goes over into "synthetic cryobiology" or "cryogenic biomimetics". All these conclusions can be deduced from the most recent works of the latest years, including just submitted foreign papers. This article provides an up-to-date description of the conceptual basis for the novel view on the computational cryoelectron microscopy (in silico) approaches and the data mining principles which lie at the very foundation of modern structural analysis and reconstruction.

  12. TAX-SHELTERED INVESTMENT PROGRAM (403b) Capital Area Health Consortium (CAHC) has a Tax-Sheltered Investment Plan

    E-print Network

    -Sheltered Investment Plan (403b) available for its employees. Money may be deducted from each paycheck on a preTAX-SHELTERED INVESTMENT PROGRAM (403b) Capital Area Health Consortium (CAHC) has a Tax-tax basis (403b) or a post-tax basis (Roth). The pre-tax option reduces the amount of income that is taxed

  13. Extended x-ray absorption fine structure measurements on asymmetric bipolar pulse direct current magnetron sputtered Ta(2)O(5) thin films.

    PubMed

    Maidul Haque, S; Sagdeo, Pankaj R; Shinde, D D; Misal, J S; Jha, S N; Bhattacharyya, D; Sahoo, N K

    2015-08-01

    Tantalum pentoxide (Ta2O5) thin films have been deposited on fused silica substrates using a novel asymmetric bipolar DC magnetron sputtering technique under a mixed ambient of oxygen and argon. Films have been prepared at different oxygen-to-argon ratios, and the sputtering ambient and optical properties of the films have been investigated by spectroscopic ellipsometry, while the structural analysis of the films has been carried out by grazing incidence x-ray diffraction and extended x-ray absorption fine structure (EXAFS) measurements. The concentration of oxygen and tantalum in the Ta2O5 films has been estimated by Rutherford backscattering spectrometry (RBS). The variation of the optical constants of the films with changes in deposition parameters has been explained in the light of the change in average Ta-O bond lengths and oxygen coordination around Ta sites as obtained from EXAFS measurements. The trend in variation of the oxygen-to-tantalum ratio in the films obtained from RBS measurement, as a function of oxygen partial pressure used during sputtering, is found to follow the trend in variation of the oxygen coordination number around Ta sites obtained from EXAFS measurement. PMID:26368089

  14. Effectiveness of Property Tax Relief in Oregon.

    ERIC Educational Resources Information Center

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

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

  15. Metal current collect protected by oxide film

    DOEpatents

    Jacobson, Craig P. (Lafayette, CA); Visco, Steven J. (Berkeley, CA); DeJonghe, Lutgard C. (Lafayette, CA)

    2004-05-25

    Provided are low-cost, mechanically strong, highly electronically conductive current collects and associated structures for solid-state electrochemical devices, techniques for forming these structures, and devices incorporating the structures. The invention provides solid state electrochemical devices having as current interconnects a ferritic steel felt or screen coated with a protective oxide film.

  16. Photoanode current of large-area MoS? ultrathin nanosheets with vertically mesh-shaped structure on indium tin oxide.

    PubMed

    Xu, Xiaoyong; Hu, Jingguo; Yin, Zongyou; Xu, Chunxiang

    2014-04-23

    A large area of hydrothermally grown MoS2 ultrathin nanosheets (NSs) with a vertically mesh-shaped structure on indium tin oxide (ITO) substrate was directly used as the photoanode of a potoelectrochemical (PEC) cell. The photoelectrocatalytic capacity of ultrathin MoS2 NSs was demonstrated, which was attributed not only to the excellent electrocatalytic activity originating from the exposed preferentially active edge sites but also to the superior photoelectric response resulting from the large light absorption of ultrathin MoS2 NSs and from the efficient separation of electron-hole pairs at the ITO/MoS2 interfaces. The significantly enhanced photocurrent indicates that the MoS2 ultrathin NSs can be a promising photoelectrocatalyst for PEC cells, unveiling the potential of MoS2-based PEC cells for solar energy absorption and conversion. PMID:24684311

  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. The Earth's magnetosphere is 165 R(sub E) long: Self-consistent currents, convection, magnetospheric structure, and processes for northward interplanetary magnetic field

    NASA Technical Reports Server (NTRS)

    Fedder, J. A.; Lyon, J. G.

    1995-01-01

    The subject of this paper is a self-consistent, magnetohydrodynamic numerical realization for the Earth's magnetosphere which is in a quasi-steady dynamic equilibrium for a due northward interplanetary magnetic field (IMF). Although a few hours of steady northward IMF are required for this asymptotic state to be set up, it should still be of considerable theoretical interest because it constitutes a 'ground state' for the solar wind-magnetosphere interaction. Moreover, particular features of this ground state magnetosphere should be observable even under less extreme solar wind conditions. Certain characteristics of this magnetosphere, namely, NBZ Birkeland currents, four-cell ionospheric convection, a relatively weak cross-polar potential, and a prominent flow boundary layer, are widely expected. Other characteristics, such as no open tail lobes, no Earth-connected magnetic flux beyond 155 R(sub E) downstream, magnetic merging in a closed topology at the cusps, and a 'tadpole' shaped magnetospheric boundary, might not be expected. In this paper, we will present the evidence for this unusual but interesting magnetospheric equilibrium. We will also discuss our present understanding of this singular state.

  19. The Earth`s magnetosphere is 165 R{sub E} long: Self-consistent currents, convection, magnetospheric structure, and processes for northward interplanetary magnetic field

    SciTech Connect

    Fedder, J.A.; Lyon, J.G.

    1995-03-01

    The subject of this paper is a self-consistent, magnetohydrodynamic numerical realization for the Earth`s magnetosphere which is in a quasi-steady dynamic equilibrium for a due northward interplanetary magnetic field (IMF). Although a few hours of steady northward IMF are required for this asymptotic state to be set up, it should still be of considerable theoretical interest because it constitutes a `ground state` for the solar wind-magnetosphere interaction. Moreover, particular features of this ground state magnetosphere should be observable even under less extreme solar wind conditions. Certain characteristics of this magnetosphere, namely, NBZ Birkeland currents, four-cell ionospheric convection, a relatively weak cross-polar potential, and a prominent flow boundary layer, are widely expected. Other characteristics, such as no open tail lobes, no Earth-connected magnetic flux beyond 155 R(sub E) downstream, magnetic merging in a closed topology at the cusps, and a `tadpole` shaped magnetospheric boundary, might not be expected. In this paper, we will present the evidence for this unusual but interesting magnetospheric equilibrium. We will also discuss our present understanding of this singular state.

  20. Electric field induced spin-polarized current

    DOEpatents

    Murakami, Shuichi; Nagaosa, Naoto; Zhang, Shoucheng

    2006-05-02

    A device and a method for generating an electric-field-induced spin current are disclosed. A highly spin-polarized electric current is generated using a semiconductor structure and an applied electric field across the semiconductor structure. The semiconductor structure can be a hole-doped semiconductor having finite or zero bandgap or an undoped semiconductor of zero bandgap. In one embodiment, a device for injecting spin-polarized current into a current output terminal includes a semiconductor structure including first and second electrodes, along a first axis, receiving an applied electric field and a third electrode, along a direction perpendicular to the first axis, providing the spin-polarized current. The semiconductor structure includes a semiconductor material whose spin orbit coupling energy is greater than room temperature (300 Kelvin) times the Boltzmann constant. In one embodiment, the semiconductor structure is a hole-doped semiconductor structure, such as a p-type GaAs semiconductor layer.

  1. Oil companies as tax collectors

    SciTech Connect

    Adelman, M.A.

    1985-01-01

    In 1972, the author published a paper subtitled ''Oil Companies as Tax Collectors.'' Fifteen years earlier, the oil companies could not accurately have been described as tax collectors. Nor could they today. But in between lies an interesting chapter of history, which the author elucidates. The multinational companies have now been almost completely expelled from their old producing areas, even when, as in Saudi Arabia, they remain to work for a fee. For a few years, indeed, some companies and governments, under the spell of oil prices riding up to glory forever, even incurred losses for the sake of access to the scarce resource. But in the private sector, while much of the illusion persists, access is a dead letter. Tax problems now exist only in noncartel oil-producing countries. Governments and companies are price takers, and negotiate over the division of rents. Taxes are income taxes, and the days of oil companies as excise tax collectors are gone.

  2. Benthic community structure on the U.S. South Atlantic slope off the Carolinas: Spatial heterogeneity in a current-dominated system

    NASA Astrophysics Data System (ADS)

    Blake, James A.; Frederick Grassle, J.

    Faunal communities of the continental slope and rise seaward of North and South Carolina (U.S.A.) are strongly influenced by the Gulf Stream, the Western Boundary Undercurrent, and an increasingly steep declination of the slope toward Cape Hatteras. Sixteen stations in depths of 600-3500 m were sampled to characterized the sediment and benthic macrofauna. Box cores were taken along four transects: Cape Hatteras, Cape Lookout, Cape Fear and Charleston. On the Cape Hatteras transect infaunal densities at the 600-m station were as high as those typical of shallower waters, and the dominant organisms were species that are more characteristic of continental shelf depths. There is high, nearly continuous sedimentation of terrigenous fine sandy sediments that are funneled over the Cape Hatteras slope by southerly-flowing, long-shelf currents. We postulate that organic material is transported rapidly over the site and the high depositional rates are enhanced by scavenging activities of filter-feeding organisms. Large, deep-burrowing deposit feeders serve to carry organic material deep into the sediments. The shallow stations on the Charleston transect were dominated by sand waves generated by the Gulf Stream, while deeper stations were enriched by macroalgae transported downslope. Transects off Cape Lookout and Cape Fear were more typical of those found elsewhere in the western North Atlantic. Macrofaunal analysis yielded 1202 species, 520 of which were new to science. Annelids were the dominant taxa in terms of density and numbers of species. A partial zoogeographic barrier was identified between Cape Lookout and Cape Fear. Species diversity was high at most stations, with the highest at an 800-m site off Charleston where 436 species were taken from nine ? cores (0.81 m 2). Diversity data from off the Carolinas support previously stated views that the deep sea is a resource of high species richness and biodiversity. Densities of macrofauna from all depths were generally higher than in previously published accounts. The faunal assemblage at each station was consistent over 2 years in that samples from one station were always more similar to one another than to any other station. Stations grouped into upper slope, middle slope, lower slope and continental rise assemblages; the upper slope stations were the most variable, both in density and community composition. Transect differences in types of sediment and macrofaunal communities along and across isobaths, indicated considerable regional heterogeneity.

  3. LIMITATION OF CURRENT CONCEPTS APEX STUDY GROUP

    E-print Network

    California at Los Angeles, University of

    , the service conditions, characterized by high temperature, intense irradiation fields, high stresses are currently under development/feasibility investigation as prospective fusion structural materials with low

  4. HTLV Tax: A Fascinating Multifunctional Co-Regulator of Viral and Cellular Pathways

    PubMed Central

    Currer, Robert; Van Duyne, Rachel; Jaworski, Elizabeth; Guendel, Irene; Sampey, Gavin; Das, Ravi; Narayanan, Aarthi; Kashanchi, Fatah

    2012-01-01

    Human T-cell lymphotropic virus type 1 (HTLV-1) has been identified as the causative agent of adult T-cell leukemia (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). The virus infects between 15 and 20 million people worldwide of which approximately 2–5% develop ATL. The past 35?years of research have yielded significant insight into the pathogenesis of HTLV-1, including the molecular characterization of Tax, the viral transactivator, and oncoprotein. In spite of these efforts, the mechanisms of oncogenesis of this pleiotropic protein remain to be fully elucidated. In this review, we illustrate the multiple oncogenic roles of Tax by summarizing a recent body of literature that refines our understanding of cellular transformation. A focused range of topics are discussed in this review including Tax-mediated regulation of the viral promoter and other cellular pathways, particularly the connection of the NF-?B pathway to both post-translational modifications (PTMs) of Tax and subcellular localization. Specifically, recent research on polyubiquitination of Tax as it relates to the activation of the IkappaB kinase (IKK) complex is highlighted. Regulation of the cell cycle and DNA damage responses due to Tax are also discussed, including Tax interaction with minichromosome maintenance proteins and the role of Tax in chromatin remodeling. The recent identification of HTLV-3 has amplified the importance of the characterization of emerging viral pathogens. The challenge of the molecular determination of pathogenicity and malignant disease of this virus lies in the comparison of the viral transactivators of HTLV-1, -2, and -3 in terms of transformation and immortalization. Consequently, differences between the three proteins are currently being studied to determine what factors are required for the differences in tumorogenesis. PMID:23226145

  5. Structures, electrical properties, and leakage current behaviors of un-doped and Mn-doped lead-free ferroelectric K{sub 0.5}Na{sub 0.5}NbO{sub 3} films

    SciTech Connect

    Wang, Lingyan E-mail: wren@mail.xjtu.edu.cn; Ren, Wei E-mail: wren@mail.xjtu.edu.cn; Shi, Peng; Wu, Xiaoqing

    2014-01-21

    Lead-free ferroelectric un-doped and doped K{sub 0.5}Na{sub 0.5}NbO{sub 3} (KNN) films with different amounts of manganese (Mn) were prepared by a chemical solution deposition method. The thicknesses of all films are about 1.6??m. Their phase, microstructure, leakage current behavior, and electrical properties were investigated. With increasing the amounts of Mn, the crystallinity became worse. Fortunately, the electrical properties were improved due to the decreased leakage current density after Mn-doping. The study on leakage behaviors shows that the dominant conduction mechanism at low electric field in the un-doped KNN film is ohmic mode and that at high electric field is space-charge-limited and Pool-Frenkel emission. After Mn doping, the dominant conduction mechanism at high electric field of KNN films changed single space-charge-limited. However, the introduction of higher amount of Mn into the KNN film would lead to a changed conduction mechanism from space-charge-limited to ohmic mode. Consequently, there exists an optimal amount of Mn doping of 2.0?mol.?%. The 2.0?mol.?% Mn doped KNN film shows the lowest leakage current density and the best electrical properties. With the secondary ion mass spectroscopies and x-ray photoelectron spectroscopy analyses, the homogeneous distribution in the KNN films and entrance of Mn element in the lattice of KNN perovskite structure were also confirmed.

  6. What is known about tobacco industry efforts to influence tobacco tax? A systematic review of empirical studies

    PubMed Central

    Smith, K.E.; Savell, E.; Gilmore, A.B.

    2013-01-01

    Objective To systematically review studies of tobacco industry efforts to influence tax policies. Data sources We conducted searches between 1st October 2009 and 31st March 2010 on 14 databases/websites, in relevant bibliographies and via experts. Study selection We included studies if they: focused on industry efforts to influence tobacco tax policies; drew on empirical evidence; were in English; concerned the period 1985–2010. 36 studies met these criteria. Data extraction Two reviewers undertook data extraction and critical appraisal. A random selection of 15 studies (42%) was subject to second review. Data synthesis We assessed evidence thematically to identify distinct tobacco industry aims, arguments and tactics. 34 studies examined industry efforts to influence tax levels. They suggest industry works hard to prevent significant increases and particularly dislikes taxes ‘earmarked’ for tobacco control. Key arguments to counter increases are that tobacco taxes are socially regressive, unfair and lead to increased levels of illicit trade and negative economic impacts. For earmarked taxes, the industry also frequently tries to raise concerns about revenue allocation. Assessing industry arguments against established evidence demonstrates most are unsupported. Key industry tactics include: establishing ‘front groups’; securing credible allies, direct lobbying; and publicity campaigns. Only seven studies examined efforts to influence tax structures. They suggest company preferences vary and tactics centre on direct lobbying. Conclusions The tobacco industry has historically tried to keep tobacco taxes low using consistent tactics and misleading arguments. Further research is required to explore efforts to influence: tax structures; excise policies beyond the US; recent policies. PMID:22887175

  7. 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

  8. The HTLV-1 Tax interactome

    PubMed Central

    Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sébastien; Dewulf, Jean-François; Kettmann, Richard; Willems, Luc

    2008-01-01

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

  9. Can Increases in the Cigarette Tax Rate be Linked to Cigarette Retail Prices? Solving mysteries related to the cigarette pricing mechanism in China

    PubMed Central

    Gao, Song; Zheng, Rong; Hu, Teh-wei

    2013-01-01

    Objective To explain China’s cigarette pricing mechanism and the role of the Chinese State Tobacco Monopoly Administration (STMA) on cigarette pricing and taxation. Methods Published government tobacco tax documentation and statistics published by the Chinese State Tobacco Monopoly Administration (STMA) are used to analyze the interrelations among industry profits, taxes, and retail price of cigarettes in China. Results The 2009 excise tax increase on cigarettes in China has not translated into higher retail prices because the Chinese STMA used its policy authority to ensure that retail cigarette prices did not change. The government tax increase is being collected at both the producer and wholesale levels. As a result, the 2009 excise tax increase in China has resulted in higher tax revenue for the government and lower profits for the tobacco industry, with no increase in the retail price of cigarettes for consumers. Conclusions Numerous studies have found that taxation is one of the most effective policy instruments for tobacco control. However, these findings come from countries that have market economies where market forces determine prices and influence how cigarette taxes are passed to the consumers in retail prices. China’s tobacco industry is not a market economy; therefore, nonmarket forces and the current Chinese tobacco monopoly system determine cigarette prices. The result is that tax increases do not necessarily get passed on to the retail price. PMID:23076787

  10. Superconducting fault current controller/current controller

    DOEpatents

    Cha, Yung S.

    2004-06-15

    A superconducting fault current controller/current controller employs a superconducting-shielded core reactor (SSCR) with a variable impedance in a secondary circuit to control current in a primary circuit such as an electrical distribution system. In a second embodiment, a variable current source is employed in a secondary circuit of an SSCR to control current in the primary circuit. In a third embodiment, both a variable impedance in one secondary circuit and a variable current source in a second circuit of an SSCR are employed for separate and independent control of current in the primary circuit.

  11. 75 FR 22614 - Renewal of Agency Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ... for tax credit bonds. See 74 FR 56211 (October 30, 2009). OMB's approval for the information...,'' OMB Control Number 1076-0173. The current approval expires on April 30, 2010. DATES: Submit comments... do so. III. Data OMB Control Number: 1076-0173. Type of Review: Extension of a currently...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470 Section 200.470 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE REQUIREMENTS, COST...

  13. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-26

    ...services (unless a statutory exception applies). B. Indoor Tanning Services Excise Tax After the 2009 proposed regulations were...Code, which contains an excise tax on amounts paid for indoor tanning services under new section 5000B. The IRS and Treasury...

  14. Carbon Tax & 100% Dividend vs. Tax & Trade* Testimony of

    E-print Network

    Hansen, James E.

    Carbon Tax & 100% Dividend vs. Tax & Trade* Testimony of James E. Hansen 4273 Durham Road's history and ongoing climate changes reveal that the dangerous level of atmospheric carbon dioxide is much expensive than clean energy. We must put a price, a rising price, on carbon emissions. There are two

  15. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from...

  17. 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

    ...REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  18. 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…

  19. Alternating and direct current field effects on the structure-property relationships in Na{sub 0.5}Bi{sub 0.5}TiO{sub 3}-x%BaTiO{sub 3} textured ceramics

    SciTech Connect

    Ge, Wenwei; Li, Jiefang; Viehland, D.; Maurya, Deepam; Priya, Shashank

    2013-06-03

    The influence of alternating (ac) and direct current (dc) fields on the structural and dielectric properties of [001]{sub PC} textured Na{sub 0.5}Bi{sub 0.5}TiO{sub 3}-7%BaTiO{sub 3} (NBT-7%BT) ceramics has been investigated. X-ray diffraction measurements revealed that the depolarization at temperature T{sub d} in poled samples resulted from a tetragonal {yields} pseudo-cubic transition on heating. Moderate ac drive and dc bias had opposite influences on T{sub d}: ac drive decreased the T{sub d}, whereas dc bias increased it. These investigations suggested an effective method to expand the working temperature range of NBT-x%BT textured ceramics to a high temperature.

  20. 26 CFR 1.444-2T - Tiered structure (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Tiered structure (temporary). 1.444-2T Section 1... (CONTINUED) INCOME TAXES Accounting Periods § 1.444-2T Tiered structure (temporary). (a) General rule. Except... structure on the date specified in paragraph (d) of this section. For purposes of this section, the...

  1. 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)

  2. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

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

  3. A Taxing Situation.

    ERIC Educational Resources Information Center

    Fritschler, A. Lee; Mitchell, Brian C.

    1995-01-01

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

  4. 26 CFR 53.4944-1 - Initial taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Initial taxes. 53.4944-1 Section 53.4944-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-1 Initial taxes. (a) On...

  5. 26 CFR 53.4944-1 - Initial taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Initial taxes. 53.4944-1 Section 53.4944-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-1 Initial taxes. (a) On...

  6. 26 CFR 1.9000-7 - Provisions for estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Provisions for estimated tax. 1.9000-7 Section... TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9000-7 Provisions for estimated tax. (a... section 294(d) (relating to estimated tax) of the Internal Revenue Code of 1939 shall be computed as...

  7. 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... credit splitting event with respect to a foreign income tax paid or accrued by a taxpayer, such tax is... splitting event with respect to a foreign income tax paid or accrued by a section 902 corporation, the...

  8. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal Official Transactions). (6) Impuesto Sobre el Trafico de Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its...

  9. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal Official Transactions). (6) Impuesto Sobre el Trafico de Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its...

  10. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax...

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

    ERIC Educational Resources Information Center

    McIntyre, Michael J.; Steuerle, C. Eugene

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

  12. The Maine Coastal Current: Spring Climatological Circulation

    E-print Network

    on the Coastal Current. The nested calculations also expose finer structure due to river sources, heat fluxThe Maine Coastal Current: Spring Climatological Circulation Daniel R. Lynch, Monica J. Holboke in the Gulf of Maine, with special emphasis on its coastal current in the periods March­April and May

  13. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign...

  14. High critical current superconducting tapes

    DOEpatents

    Holesinger, Terry G. (Los Alamos, NM); Jia, Quanxi (Los Alamos, NM); Foltyn, Stephen R. (Los Alamos, NM)

    2003-09-23

    Improvements in critical current capacity for superconducting film structures are disclosed and include the use of a superconducting RE-BCO layer including a mixture of rare earth metals, e.g., yttrium and europium, where the ratio of yttrium to europium in the RE-BCO layer ranges from about 3 to 1 to from about 1.5 to 1.

  15. Turbidity Current Head Mixing

    NASA Astrophysics Data System (ADS)

    Hernandez, David; Sanchez, Miguel Angel; Medina, Pablo

    2010-05-01

    A laboratory experimental set - up for studying the behaviour of sediment in presence of a turbulent field with zero mean flow is compared with the behaviour of turbidity currents [1] . Particular interest is shown on the initiation of sediment motion and in the sediment lift - off. The behaviour of the turbidity current in a flat ground is compared with the zero mean flow oscilating grid generated turbulence as when wave flow lifts off suspended sediments [2,3]. Some examples of the results obtained with this set-up relating the height of the head of the turbidity current to the equilibrium level of stirred lutoclines are shown. A turbulent velocity u' lower than that estimated by the Shield diagram is required to start sediment motion. The minimum u' required to start sediment lift - off, is a function of sediment size, cohesivity and resting time. The lutocline height depends on u', and the vorticity at the lutocline seems constant for a fixed sediment size [1,3]. Combining grid stirring and turbidty current head shapes analyzed by means of advanced image analysis, sediment vertical fluxes and settling speeds can be measured [4,5]. [1] D. Hernandez Turbulent structure of turbidity currents and sediment transport Ms Thesis ETSECCPB, UPC. Barcelona 2009. [2] A. Sánchez-Arcilla; A. Rodríguez; J.C. Santás; J.M. Redondo; V. Gracia; R. K'Osyan; S. Kuznetsov; C. Mösso. Delta'96 Surf-zone and nearshore measurements at the Ebro Delta. A: International Conference on Coastal Research through large Scale Experiments (Coastal Dynamics '97). University of Plymouth, 1997, p. 186-187. [3] P. Medina, M. A. Sánchez and J. M. Redondo. Grid stirred turbulence: applications to the initiation of sediment motion and lift-off studies Physics and Chemistry of the Earth, Part B: Hydrology, Oceans and Atmosphere. 26, Issue 4, 2001, Pages 299-304 [4] M.O. Bezerra, M. Diez, C. Medeiros, A. Rodriguez, E. Bahia., A. Sanchez-Arcilla and J.M. Redondo. Study on the influence of waves on coastal diffusion using image analysis. Applied Scientific Research 59,.191-204. 1998. [5] J.M. Redondo. Turbulent mixing in the Atmosphere and Ocean. Fluid Physics. 584-597. World Scientific. New York. 1994

  16. 26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

  17. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled...

  18. Losing Jobs, Losing Income, and Worsening the Deficit? The Economic Impact of Connecticut's Hospital Tax

    E-print Network

    Alpay, S. Pamir

    ? The Economic Impact of Connecticut's Hospital Tax & Reimbursement Policies, CCEA Revised June 1, 2015 © #12;CCEA: Hospital Tax? The Economic Impact of Connecticut's Hospital Tax & Reimbursement Policies Summary

  19. 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

  20. ENVIRONMENTAL TAX SHIFT: A Discussion Paper for

    E-print Network

    ENVIRONMENTAL TAX SHIFT: A Discussion Paper for British Columbians Amy Taylor Mark Jaccard School of Resource and Environmental Management Nancy Olewiler Department of Economics Simon Fraser University Vancouver, British Columbia October, 1999 #12;Environmental Tax Shift Discussion Paper Taylor, Jaccard

  1. The Economic Recovery Tax Act of 1981. 

    E-print Network

    Pena, Jose G.; Lovell, Ashley C.; Kensing, Robert H.

    1983-01-01

    ......................................................... 6 Elimination of "Gifts in Contemplation of Death" .............................................. 6 Other Changes... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Tax Basis of Property Received within One Year of Death ................................... 7 New Disclaimer Rules ..................................................................... 7 Filing Gift Tax Returns...

  2. Price and Tax Measures and Illicit Trade in the Framework Convention on Tobacco Control: What We Know and What Research Is Required

    PubMed Central

    2013-01-01

    Introduction: Article 6 of the Framework Convention on Tobacco Control commits Parties to use tax and price policies to reduce tobacco use, whereas Article 15 commits Parties to implement measures to eliminate the illicit trade in tobacco products. This paper identifies research gaps/needs, especially in low- and middle-income countries, which, if adequately addressed, would help in implementing Articles 6 and 15. Methods: Based on a recent comprehensive review on the impact of tax and price on tobacco consumption and a summary of reviews and narratives about the illicit tobacco market, research gaps are identified. Results: Countries have highly diverse research needs, depending on the stage of the tobacco epidemic, previous research and data availability, and making a ranking of research needs infeasible. Broad issues for further research are the following: (1) monitoring tobacco consumption, prices, and taxes, (2) assessing the effectiveness of the tax structure in generating revenue and reducing tobacco use, (3) strengthening the tax administration system in order to reduce tax evasion and tax avoidance, (4) improving our understanding of the political economy of tobacco tax policy, and (5) employing a multidisciplinary approach to assessing the magnitude of illicit tobacco trade. Conclusions: At a technical level, the case for increasing excise taxes to improve public health and increase government revenue is easily made, but the political and policy environment is often not supportive. In order to effectively impact policy, the required approach would typically make use of rigorous economic techniques, and be cognizant of the political economy of raising excise taxes. PMID:22987785

  3. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...returns, income tax liabilities, and estimated income tax of individuals described...and any payments under section 6315 of estimated income tax paid to the relevant possession...income tax. (d) Special rules for estimated income tax —(1) In general....

  4. Government and the Economy--Taxation.

    ERIC Educational Resources Information Center

    Perry, J. Harvey; McGregor, Gwyneth

    This document examines the current Canadian tax structure, legislation, sources of tax revenues, exemptions, deductions, and tax treaties with foreign countries. Part I reviews the sources of revenue and explains why the tax system is so complex. Among the reasons given for the complexity are that the system must spread the tax load over as many…

  5. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 1 2014-04-01 2014-04-01 false Tonnage taxes. 4.20 Section 4.20 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.20 Tonnage taxes. (a) Except as specified in § 4.21, a regular tonnage tax or duty...

  6. 26 CFR 48.4061(b)-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. Three essays on the impacts of income taxes

    E-print Network

    Powell, David Matthew, Ph. D. Massachusetts Institute of Technology

    2009-01-01

    This dissertation consists of three essays studying the impacts of income and wage taxes. Chapter One examines how income tax changes differentially affect the pre-tax wages of different industries based on the injury and ...

  8. NYC property tax exemption program : existing policies and future planning

    E-print Network

    Wu, Jenny Chiani

    2012-01-01

    New York City's tax expenditures relate to real property tax totaled $4.5 billion in fiscal year 2012. The largest expenditure relates to the "421-a" tax exemption program for new multi-family residential real estate ...

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

    E-print Network

    Badar, Osama

    2014-01-01

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

  10. 75 FR 9359 - Drawback of Internal Revenue Excise Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

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

  11. 78 FR 75471 - Section 3504 Agent Employment Tax Liability

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-12

    ...RIN 1545-BI21 Section 3504 Agent Employment Tax Liability AGENCY: Internal Revenue Service (IRS...wages for home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final regulations also modify the...

  12. 26 CFR 514.9 - Refund of excess tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.9 Refund of...taxpayer to file an income tax return (Form 1040NB France for individuals and Form 1120NB France for corporations) with respect...

  13. 77 FR 72268 - Rules Relating to Additional Medicare Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-05

    ...overpayments of Additional Medicare Tax, and the employer and employee...overpayment of Additional Medicare Tax. This document also provides...required by the IRS to verify compliance with return requirements under section 6011, employment tax adjustments under sections...

  14. 75 FR 14539 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-26

    ...these regulations, will increase tax compliance and allow taxpayers to be confident...identifying number and undergo a tax-compliance check. As discussed below, the...testing, continuing education, and tax compliance checks. The Report...

  15. 75 FR 1735 - Section 3504 Agent Employment Tax Liability

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-13

    ...service recipients with employment tax compliance by helping the service recipients...report, file, or pay employment taxes. The intermediaries have access to training in compliance with employment tax requirements and have the...

  16. 76 FR 62689 - Tax Return Preparer Penalties Under Section 6695

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ...monitor and to improve compliance with the tax return preparer due...intended to improve compliance with the tax return preparer EIC...it disregarded its compliance procedures through...preparation of the tax return or claim...

  17. 42 CFR 422.404 - State premium taxes prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 false State premium taxes prohibited. 422.404...ADVANTAGE PROGRAM Organization Compliance With State Law and Preemption...422.404 State premium taxes prohibited. (a) Basic rule. No premium tax, fee, or other...

  18. 26 CFR 601.602 - Tax forms and instructions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...forms and instructions. (a) Tax return forms and instructions...taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete...the forms with payment of any tax owed. (b) Other forms...

  19. 78 FR 71468 - Rules Relating to Additional Medicare Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-29

    ...overpayments of Additional Medicare Tax, and the employer and individual...overpayment of Additional Medicare Tax. DATES: Effective date: These...required by the IRS to verify compliance with return requirements under section 6011, employment tax adjustments under sections...

  20. 29 CFR 4903.32 - Tax refund offset procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...Refund Offset § 4903.32 Tax refund offset procedures. ...Before referring a debt for tax refund offset, the PBGC...offset against any overpayment of tax. For this purpose, compliance with IRS procedures (26...

  1. 27 CFR 19.424 - Authorized withdrawals free of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Authorized withdrawals free of tax. 19.424 Section 19.424 Alcohol...Receipts, and Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw...

  2. 27 CFR 19.424 - Authorized withdrawals free of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 false Authorized withdrawals free of tax. 19.424 Section 19.424 Alcohol...Receipts, and Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw...

  3. 27 CFR 19.424 - Authorized withdrawals free of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 false Authorized withdrawals free of tax. 19.424 Section 19.424 Alcohol...Receipts, and Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw...

  4. 27 CFR 19.424 - Authorized withdrawals free of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Authorized withdrawals free of tax. 19.424 Section 19.424 Alcohol...Receipts, and Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw...

  5. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 31 CFR 10.33 - Best practices for tax advisors.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...2010-07-01 false Best practices for tax advisors. 10.33 Section 10.33 Money and...Service § 10.33 Best practices for tax advisors. (a) Best practices. Tax advisors should provide clients with the...

  11. 31 CFR 10.33 - Best practices for tax advisors.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...2014-07-01 false Best practices for tax advisors. 10.33 Section 10.33 Money and...Service § 10.33 Best practices for tax advisors. (a) Best practices. Tax advisors should provide clients with the...

  12. 31 CFR 10.33 - Best practices for tax advisors.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...2013-07-01 false Best practices for tax advisors. 10.33 Section 10.33 Money and...Service § 10.33 Best practices for tax advisors. (a) Best practices. Tax advisors should provide clients with the...

  13. 31 CFR 10.33 - Best practices for tax advisors.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...2012-07-01 false Best practices for tax advisors. 10.33 Section 10.33 Money and...Service § 10.33 Best practices for tax advisors. (a) Best practices. Tax advisors should provide clients with the...

  14. 31 CFR 10.33 - Best practices for tax advisors.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...2011-07-01 false Best practices for tax advisors. 10.33 Section 10.33 Money and...Service § 10.33 Best practices for tax advisors. (a) Best practices. Tax advisors should provide clients with the...

  15. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  16. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  17. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  18. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  19. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  20. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....