26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death taxes...

26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.

Code of Federal Regulations, 2010 CFR

2010-04-01

... A issues a callable 20-year convertible bond at face for $1,000 bearing interest at 10 percent per... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Limitation on deduction of bond premium on... deduction of bond premium on repurchase. (a) Limitation—(1) General rule. No deduction is allowed to the...

Understanding Loss Deductions For Yard Trees

Treesearch

John Greene

1998-01-01

The sudden destruction of trees or other yard plants due to a fire, storm, or massive insect attack qualifies for a casualty loss deduction. Unfortnately, the casualty loss rules for personal use property allow deductions only for large losses. To calculate your deduction, start with the lesser of the decrease in fair market value of your property caused by the loss of...

Challenges Facing Evidence-Based Prevention: Incorporating an Abductive Theory of Method.

PubMed

Mason, W Alex; Cogua-Lopez, Jasney; Fleming, Charles B; Scheier, Lawrence M

2018-06-01

Current systems used to determine whether prevention programs are "evidence-based" rely on the logic of deductive reasoning. This reliance has fostered implementation of strategies with explicitly stated evaluation criteria used to gauge program validity and suitability for dissemination. Frequently, investigators resort to the randomized controlled trial (RCT) combined with null hypothesis significance testing (NHST) as a means to rule out competing hypotheses and determine whether an intervention works. The RCT design has achieved success across numerous disciplines but is not without limitations. We outline several issues that question allegiance to the RCT, NHST, and the hypothetico-deductive method of scientific inquiry. We also discuss three challenges to the status of program evaluation including reproducibility, generalizability, and credibility of findings. As an alternative, we posit that extending current program evaluation criteria with principles drawn from an abductive theory of method (ATOM) can strengthen our ability to address these challenges and advance studies of drug prevention. Abductive reasoning involves working from observed phenomena to the generation of alternative explanations for the phenomena and comparing the alternatives to select the best possible explanation. We conclude that an ATOM can help increase the influence and impact of evidence-based prevention for population benefit.

The seats of reason? An imaging study of deductive and inductive reasoning.

PubMed

Goel, V; Gold, B; Kapur, S; Houle, S

1997-03-24

We carried out a neuroimaging study to test the neurophysiological predictions made by different cognitive models of reasoning. Ten normal volunteers performed deductive and inductive reasoning tasks while their regional cerebral blood flow pattern was recorded using [15O]H2O PET imaging. In the control condition subjects semantically comprehended sets of three sentences. In the deductive reasoning condition subjects determined whether the third sentence was entailed by the first two sentences. In the inductive reasoning condition subjects reported whether the third sentence was plausible given the first two sentences. The deduction condition resulted in activation of the left inferior frontal gyrus (Brodmann areas 45, 47). The induction condition resulted in activation of a large area comprised of the left medial frontal gyrus, the left cingulate gyrus, and the left superior frontal gyrus (Brodmann areas 8, 9, 24, 32). Induction was distinguished from deduction by the involvement of the medial aspect of the left superior frontal gyrus (Brodmann areas 8, 9). These results are consistent with cognitive models of reasoning that postulate different mechanisms for inductive and deductive reasoning and view deduction as a formal rule-based process.

26 CFR 1.181-1T - Deduction for qualified film and television production costs (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Deduction for qualified film and television... Individuals and Corporations (continued) § 1.181-1T Deduction for qualified film and television production... provides definitions and rules concerning qualified film and television productions. Section 1.181-4...

26 CFR 1.404(g)-1 - Deduction of employer liability payments.

Code of Federal Regulations, 2013 CFR

2013-04-01

...(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.404(g)-1 Deduction of employer liability payments. (a) General rule. Employer liability payments... deductible under section 404(g) and this section only if the payment satisfies the conditions of section 162...

26 CFR 1.404(g)-1 - Deduction of employer liability payments.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Deduction of employer liability payments. 1.404(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.404(g)-1 Deduction of employer liability payments. (a) General rule. Employer liability payments...

26 CFR 1.404(g)-1 - Deduction of employer liability payments.

Code of Federal Regulations, 2011 CFR

2011-04-01

...(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.404(g)-1 Deduction of employer liability payments. (a) General rule. Employer liability payments... deductible under section 404(g) and this section only if the payment satisfies the conditions of section 162...

26 CFR 1.404(g)-1 - Deduction of employer liability payments.

Code of Federal Regulations, 2014 CFR

2014-04-01

...(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.404(g)-1 Deduction of employer liability payments. (a) General rule. Employer liability payments... deductible under section 404(g) and this section only if the payment satisfies the conditions of section 162...

Forward-Chaining Versus A Graph Approach As The Inference Engine In Expert Systems

NASA Astrophysics Data System (ADS)

Neapolitan, Richard E.

1986-03-01

Rule-based expert systems are those in which a certain number of IF-THEN rules are assumed to be true. Based on the verity of some assertions, the rules deduce as many new conclusions as possible. A standard technique used to make these deductions is forward-chaining. In forward-chaining, the program or 'inference engine' cycles through the rules. At each rule, the premises for the rule are checked against the current true assertions. If all the premises are found, the conclusion is added to the list of true assertions. At that point it is necessary to start over at the first rule, since the new conclusion may be a premise in a rule already checked. Therefore, each time a new conclusion is deduced it is necessary to start the rule checking procedure over. This process continues until no new conclusions are added and the end of the list of rules is reached. The above process, although quite costly in terms of CPU cycles due to the necessity of repeatedly starting the process over, is necessary if the rules contain 'pattern variables'. An example of such a rule is, 'IF X IS A BACTERIA, THEN X CAN BE TREATED WITH ANTIBIOTICS'. Since the rule can lead to conclusions for many values of X, it is necessary to check each premise in the rule against every true assertion producing an association list to be used in the checking of the next premise. However, if the rule does not contain variable data, as is the case in many current expert systems, then a rule can lead to only one conclusion. In this case, the rules can be stored in a graph, and the true assertions in an assertion list. The assertion list is traversed only once; at each assertion a premise is triggered in all the rules which have that assertion as a premise. When all premises for a rule trigger, the rule's conclusion is added to the END of the list of assertions. It must be added at the end so that it will eventually be used to make further deductions. In the current paper, the two methods are described in detail, the relative advantages of each is discussed, and a benchmark comparing the CPU cycles consumed by each is included. It is also shown that, in the case of reasoning under uncertainty, it is possible to properly combine the certainties derived from rules arguing for the same conclusion when the graph approach is used.

26 CFR 1.162-25T - Deductions with respect to noncash fringe benefits (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... ordinary and necessary business expense of leasing the property. (b) [Reserved] (c) Examples. The following... recovery deduction under section 168 or a deduction under section 179 for an expense not chargeable to... the use of the automobile by E is in connection with X's trade or business. If X uses the special rule...

The impact of egocentric vs. allocentric agency attributions on the neural bases of reasoning about social rules.

PubMed

Canessa, Nicola; Pantaleo, Giuseppe; Crespi, Chiara; Gorini, Alessandra; Cappa, Stefano F

2014-09-18

We used the "standard" and "switched" social contract versions of the Wason Selection-task to investigate the neural bases of human reasoning about social rules. Both these versions typically elicit the deontically correct answer, i.e. the proper identification of the violations of a conditional obligation. Only in the standard version of the task, however, this response corresponds to the logically correct one. We took advantage of this differential adherence to logical vs. deontical accuracy to test the different predictions of logic rule-based vs. visuospatial accounts of inferential abilities in 14 participants who solved the standard and switched versions of the Selection-task during functional-Magnetic-Resonance-Imaging. Both versions activated the well known left fronto-parietal network of deductive reasoning. The standard version additionally recruited the medial parietal and right inferior parietal cortex, previously associated with mental imagery and with the adoption of egocentric vs. allocentric spatial reference frames. These results suggest that visuospatial processes encoding one's own subjective experience in social interactions may support and shape the interpretation of deductive arguments and/or the resulting inferences, thus contributing to elicit content effects in human reasoning. Copyright © 2014 Elsevier B.V. All rights reserved.

26 CFR 1.468A-1T - Nuclear decommissioning costs; general rules (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... an elective method for taking into account nuclear decommissioning costs for Federal income tax... accrual method of accounting that do not elect the application of section 468A are not allowed a deduction... nuclear power plant means any nuclear power reactor that is used predominantly in the trade or business of...

26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.

Code of Federal Regulations, 2010 CFR

2010-04-01

... abroad. 1.911-8 Section 1.911-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY....911-8 Former deduction for certain expenses of living abroad. For rules relating to the deduction for..., 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of the...

26 CFR 1.404(a)-14 - Special rules in connection with the Employee Retirement Income Security Act of 1974.

Code of Federal Regulations, 2010 CFR

2010-04-01

... method, and experience gains and losses of previous years. (3) Limit adjustment. The term “limit... (k) of the section, where applicable) with respect to a given plan year in computing deductible... case of a plan using a spread gain funding method which maintains an unfunded liability (e.g., the...

75 FR 53744 - Service-Connected and Other Disability Compensation

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-01

... ratings. Additional Disability Compensation Based on a Dependent Parent 5.300 Establishing dependency of a parent. 5.302 General income rules--parent's dependency. 5.303 Deductions from income--parent's dependency. 5.304 Exclusions from income--parent's dependency. Disability Compensation Effective Dates 5.311...

26 CFR 1.482-1 - Allocation of income and deductions among taxpayers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... determining the comparability of two transactions include— (A) Research and development; (B) Product design... illustrates the principles of this paragraph (d)(4)(ii)(C). Example. Couture, a U.S. apparel design....482-8 provides examples illustrating the application of the best method rule. Finally, § 1.482-9...

26 CFR 1.482-1 - Allocation of income and deductions among taxpayers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... determining the comparability of two transactions include— (A) Research and development; (B) Product design... illustrates the principles of this paragraph (d)(4)(ii)(C). Example. Couture, a U.S. apparel design....482-8 provides examples illustrating the application of the best method rule. Finally, § 1.482-9...

26 CFR 1.482-1 - Allocation of income and deductions among taxpayers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... determining the comparability of two transactions include— (A) Research and development; (B) Product design... illustrates the principles of this paragraph (d)(4)(ii)(C). Example. Couture, a U.S. apparel design....482-8 provides examples illustrating the application of the best method rule. Finally, § 1.482-9...

26 CFR 1.482-1 - Allocation of income and deductions among taxpayers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... determining the comparability of two transactions include— (A) Research and development; (B) Product design... illustrates the principles of this paragraph (d)(4)(ii)(C). Example. Couture, a U.S. apparel design....482-8 provides examples illustrating the application of the best method rule. Finally, § 1.482-9...

Molecular implementation of simple logic programs.

PubMed

Ran, Tom; Kaplan, Shai; Shapiro, Ehud

2009-10-01

Autonomous programmable computing devices made of biomolecules could interact with a biological environment and be used in future biological and medical applications. Biomolecular implementations of finite automata and logic gates have already been developed. Here, we report an autonomous programmable molecular system based on the manipulation of DNA strands that is capable of performing simple logical deductions. Using molecular representations of facts such as Man(Socrates) and rules such as Mortal(X) <-- Man(X) (Every Man is Mortal), the system can answer molecular queries such as Mortal(Socrates)? (Is Socrates Mortal?) and Mortal(X)? (Who is Mortal?). This biomolecular computing system compares favourably with previous approaches in terms of expressive power, performance and precision. A compiler translates facts, rules and queries into their molecular representations and subsequently operates a robotic system that assembles the logical deductions and delivers the result. This prototype is the first simple programming language with a molecular-scale implementation.

Program for Experimentation With Expert Systems

NASA Technical Reports Server (NTRS)

Engle, S. W.

1986-01-01

CERBERUS is forward-chaining, knowledge-based system program useful for experimentation with expert systems. Inference-engine mechanism performs deductions according to user-supplied rule set. Information stored in intermediate area, and user interrogated only when no applicable data found in storage. Each assertion posed by CERBERUS answered with certainty ranging from 0 to 100 percent. Rule processor stops investigating applicable rules when goal reaches certainty of 95 percent or higher. Capable of operating for wide variety of domains. Sample rule files included for animal identification, pixel classification in image processing, and rudimentary car repair for novice mechanic. User supplies set of end goals or actions. System complexity decided by user's rule file. CERBERUS written in FORTRAN 77.

12 CFR 313.143 - Cancellation of deduction.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Cancellation of deduction. 313.143 Section 313.143 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE DEBT COLLECTION Civil Service Retirement and Disability Fund Offset § 313.143...

CABARET: Rule Interpretation in a Hybrid Architecture

DTIC Science & Technology

1991-01-01

reasoning. In this paper, we discuss CABARET in the application area of income tax law concerning the deduction for expenses relating to an office...then re-instantiated with knowledge relevant to an area of income tax law . The goal of the TAX-HYPO project was to determine how well the mechanisms...is currently instantiated is an area of U.S. Federal income tax law regarding the "home office deduction". The home office deduction domain is

26 CFR 1.245-1 - Dividends received from certain foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations. 1.245-1 Section 1.245-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.245-1 Dividends received from certain foreign corporations. (a) General rule. (1) A corporation is allowed a deduction...

26 CFR 1.904-1 - Limitation on credit for foreign taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) bears to his entire taxable income for the same taxable year. For special rules regarding the... without deductions for personal exemptions) from sources within Great Britain 25,000 Total taxable income... deductions for personal exemptions) from sources within Great Britain 15,000 Taxable income (computed without...

26 CFR 1.904-1 - Limitation on credit for foreign taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... income) bears to his entire taxable income for the same taxable year. For special rules regarding the... without deductions for personal exemptions) from sources within Great Britain 25,000 Total taxable income... deductions for personal exemptions) from sources within Great Britain 15,000 Taxable income (computed without...

26 CFR 1.904-1 - Limitation on credit for foreign taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income) bears to his entire taxable income for the same taxable year. For special rules regarding the... without deductions for personal exemptions) from sources within Great Britain 25,000 Total taxable income... deductions for personal exemptions) from sources within Great Britain 15,000 Taxable income (computed without...

26 CFR 1.904-1 - Limitation on credit for foreign taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... income) bears to his entire taxable income for the same taxable year. For special rules regarding the... without deductions for personal exemptions) from sources within Great Britain 25,000 Total taxable income... deductions for personal exemptions) from sources within Great Britain 15,000 Taxable income (computed without...

26 CFR 1.904-1 - Limitation on credit for foreign taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... income) bears to his entire taxable income for the same taxable year. For special rules regarding the... without deductions for personal exemptions) from sources within Great Britain 25,000 Total taxable income... deductions for personal exemptions) from sources within Great Britain 15,000 Taxable income (computed without...

78 FR 79567 - Food Distribution Program on Indian Reservations: Income Deductions and Resource Eligibility...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-31

...The final rule entitled Food Distribution Program on Indian Reservations: Income Deductions and Resource Eligibility was published on August 27, 2013. The Office of Management and Budget cleared the associated information collection requirements (ICR) on September 26, 2013. This document announces approval of the ICR.

12 CFR 3.3 - Transitional rules.

Code of Federal Regulations, 2010 CFR

2010-01-01

... the OCC, need not be deducted from Tier 1 capital until December 31, 1992. However, when combined with other qualifying intangible assets, these intangibles may not exceed 25 percent of Tier 1 capital. After... appendix A will not be deducted from Tier 1 capital. [55 FR 38800, Sept. 21, 1990] ...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1250-2... depreciation means: (i) In the case of property with respect to which a deduction under section 167(k... which a deduction under section 167(k) (relating to depreciation of expenditures to rehabilitate low...

26 CFR 1.162-11 - Rentals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... purchaser may take as a deduction in his return an aliquot part of such sum each year, based on the number... or making permanent improvements on property of which he is the lessee is a capital investment, and... renewal and the relationship between the parties. As a general rule, unless the lease has been renewed or...

26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... of the credit attributable to the expenditure. (2) Certain deductions by an integrated oil company... to which integrated oil company intangible drilling and development costs are qualified enhanced oil... company deduction reduced. The facts are the same as in Example 1, except that G is an integrated oil...

26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... of the credit attributable to the expenditure. (2) Certain deductions by an integrated oil company... to which integrated oil company intangible drilling and development costs are qualified enhanced oil... company deduction reduced. The facts are the same as in Example 1, except that G is an integrated oil...

26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of the credit attributable to the expenditure. (2) Certain deductions by an integrated oil company... to which integrated oil company intangible drilling and development costs are qualified enhanced oil... company deduction reduced. The facts are the same as in Example 1, except that G is an integrated oil...

26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... of the credit attributable to the expenditure. (2) Certain deductions by an integrated oil company... to which integrated oil company intangible drilling and development costs are qualified enhanced oil... company deduction reduced. The facts are the same as in Example 1, except that G is an integrated oil...

26 CFR 1.1247-2 - Computation and distribution of taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1... net operating losses) shall not be allowed. (3) Except for the deduction provided in section 248... amount of the deduction allowed under section 164 there shall be included taxes paid or accrued during...

26 CFR 1.469-7 - Treatment of self-charged items of interest income and deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... certain interest income resulting from these lending transactions as passive activity gross income; (ii... passive activity deductions; and (iii) Allocate the passive activity gross income and passive activity... section. The character of amounts treated under the rules of this section as passive activity gross income...

26 CFR 1.469-1 - General rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... sections 613A (d) and 1211. A passive activity deduction that is not disallowed for the taxable year under...): Example. In 1993, an individual derives $10,000 of ordinary income from passive activity X, no gains from... from passive activity Y, and no income, gain, deductions, or losses from any other passive activity...

26 CFR 1.56(g)-0 - Table of Contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Treatment of death benefits. (vi) Other rules. (A) Term life insurance contracts without net surrender... for adjusted current earnings. (5) General rule for applying Internal Revenue Code provisions in...) Property subject to new ACRS. (i) In general. (ii) Rules for computing the depreciation deduction. (iii...

26 CFR 1.613-1 - Percentage depletion; general rule.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Percentage depletion; general rule. 1.613-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-1 Percentage depletion; general rule. (a) In general. In the case of a taxpayer computing the deduction for depletion under section 611...

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

....2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

....2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

42 CFR 410.161 - Part B blood deductible.

Code of Federal Regulations, 2013 CFR

2013-10-01

... deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells that remain after plasma is separated from whole blood. (2) A unit of packed red cells is treated as the... beneficiary is responsible for the first three units of whole blood or packed red cells received during a...

42 CFR 410.161 - Part B blood deductible.

Code of Federal Regulations, 2012 CFR

2012-10-01

... deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells that remain after plasma is separated from whole blood. (2) A unit of packed red cells is treated as the... beneficiary is responsible for the first three units of whole blood or packed red cells received during a...

42 CFR 410.161 - Part B blood deductible.

Code of Federal Regulations, 2014 CFR

2014-10-01

... deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells that remain after plasma is separated from whole blood. (2) A unit of packed red cells is treated as the... beneficiary is responsible for the first three units of whole blood or packed red cells received during a...

42 CFR 410.161 - Part B blood deductible.

Code of Federal Regulations, 2011 CFR

2011-10-01

... deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells that remain after plasma is separated from whole blood. (2) A unit of packed red cells is treated as the... beneficiary is responsible for the first three units of whole blood or packed red cells received during a...

26 CFR 1.162-25 - Deductions with respect to noncash fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... fringe benefit under a special accounting rule that allows the employer to treat the value of benefits... benefit and includes the entire value of the benefit in the employee's gross income without taking into... thereunder, the employee may deduct that value multiplied by the percentage of the total use of the vehicle...

77 FR 72923 - Deduction for Qualified Film and Television Production Costs

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-07

..., Office of Associate Chief Counsel (Income Tax and Accounting). However, other personnel from the IRS and... provides rules for making the election under section 181. Section 1.181-3 provides definitions and rules...

Implementing embedded artificial intelligence rules within algorithmic programming languages

NASA Technical Reports Server (NTRS)

Feyock, Stefan

1988-01-01

Most integrations of artificial intelligence (AI) capabilities with non-AI (usually FORTRAN-based) application programs require the latter to execute separately to run as a subprogram or, at best, as a coroutine, of the AI system. In many cases, this organization is unacceptable; instead, the requirement is for an AI facility that runs in embedded mode; i.e., is called as subprogram by the application program. The design and implementation of a Prolog-based AI capability that can be invoked in embedded mode are described. The significance of this system is twofold: Provision of Prolog-based symbol-manipulation and deduction facilities makes a powerful symbolic reasoning mechanism available to applications programs written in non-AI languages. The power of the deductive and non-procedural descriptive capabilities of Prolog, which allow the user to describe the problem to be solved, rather than the solution, is to a large extent vitiated by the absence of the standard control structures provided by other languages. Embedding invocations of Prolog rule bases in programs written in non-AI languages makes it possible to put Prolog calls inside DO loops and similar control constructs. The resulting merger of non-AI and AI languages thus results in a symbiotic system in which the advantages of both programming systems are retained, and their deficiencies largely remedied.

42 CFR 410.161 - Part B blood deductible.

Code of Federal Regulations, 2010 CFR

2010-10-01

... remain after plasma is separated from whole blood. (2) A unit of packed red cells is treated as the... calendar year. (2) If the blood is furnished by a hospital or CAH, the rules set forth in § 409.87 (b), (c... 42 Public Health 2 2010-10-01 2010-10-01 false Part B blood deductible. 410.161 Section 410.161...

The Effectiveness of Guided Induction versus Deductive Instruction on the Development of Complex Spanish "Gustar" Structures: An Analysis of Learning Outcomes and Processes

ERIC Educational Resources Information Center

Cerezo, Luis; Caras, Allison; Leow, Ronald P.

2016-01-01

Meta-analytic research suggests an edge of explicit over implicit instruction for the development of complex L2 grammatical structures, but the jury is still out as to which type of explicit instruction--"deductive" or "inductive," where rules are respectively provided or elicited--proves more effective. Avoiding this…

26 CFR 1.163-4 - Deduction for original issue discount on certain obligations issued after May 27, 1969.

Code of Federal Regulations, 2010 CFR

2010-04-01

... be includible in the gross income of such taxpayer for such taxable year. (b) Examples. The rules in... Board of Governors of the Federal Reserve. See 12 CFR § 217.4(d). The stated redemption price at... any amount of original issue discount deducted prior to repurchase, or minus any amount of premium...

Scoping Report: AI-Driven Wargame Replicator

DTIC Science & Technology

2010-12-01

Evans, 2003 Without training involving external input Responsive to verbal instructions Clark & Karmiloff-Smith, 1993 Associative Rule-based Sloman...Applied to Clustering. Online available on January 21, 2010, at http://laboratorios.fi.uba.ar/lsi/rgm/ comunicaciones /c-AGsclustering-ORLANDO96.pdf...systems for associative recall and recognition. Psychological Review, 91:281-294. [214] Polk, T.A. and Newell, A. (1995). Deduction as verbal reasoning

Challenges for Rule Systems on the Web

NASA Astrophysics Data System (ADS)

Hu, Yuh-Jong; Yeh, Ching-Long; Laun, Wolfgang

The RuleML Challenge started in 2007 with the objective of inspiring the issues of implementation for management, integration, interoperation and interchange of rules in an open distributed environment, such as the Web. Rules are usually classified as three types: deductive rules, normative rules, and reactive rules. The reactive rules are further classified as ECA rules and production rules. The study of combination rule and ontology is traced back to an earlier active rule system for relational and object-oriented (OO) databases. Recently, this issue has become one of the most important research problems in the Semantic Web. Once we consider a computer executable policy as a declarative set of rules and ontologies that guides the behavior of entities within a system, we have a flexible way to implement real world policies without rewriting the computer code, as we did before. Fortunately, we have de facto rule markup languages, such as RuleML or RIF to achieve the portability and interchange of rules for different rule systems. Otherwise, executing real-life rule-based applications on the Web is almost impossible. Several commercial or open source rule engines are available for the rule-based applications. However, we still need a standard rule language and benchmark for not only to compare the rule systems but also to measure the progress in the field. Finally, a number of real-life rule-based use cases will be investigated to demonstrate the applicability of current rule systems on the Web.

20 CFR 404.1592a - The reentitlement period.

Code of Federal Regulations, 2010 CFR

2010-04-01

... not have to file a new application. The following rules apply if you complete a trial work period and... work attempts, and deducting impairment-related work expenses, as well as the special rules for... earnings, or the special rules in §§ 404.1574(b)(3)(iii) and 404.1575(e) for evaluating the work you do...

26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... contribution of women's coats which were section 1221(1) property. The fair market value of the property at the... section, and the donor's cost of goods sold for the year of contribution must be adjusted under paragraph... donor's deduction is reduced to the amount allowable under section 170 of the regulations thereunder...

26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.

Code of Federal Regulations, 2013 CFR

2013-04-01

... abroad. 1.911-8 Section 1.911-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... States § 1.911-8 Former deduction for certain expenses of living abroad. For rules relating to the... April 1, 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of...

26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.

Code of Federal Regulations, 2012 CFR

2012-04-01

... abroad. 1.911-8 Section 1.911-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... States § 1.911-8 Former deduction for certain expenses of living abroad. For rules relating to the... April 1, 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of...

26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.

Code of Federal Regulations, 2011 CFR

2011-04-01

... abroad. 1.911-8 Section 1.911-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... States § 1.911-8 Former deduction for certain expenses of living abroad. For rules relating to the... April 1, 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of...

26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.

Code of Federal Regulations, 2014 CFR

2014-04-01

... abroad. 1.911-8 Section 1.911-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... States § 1.911-8 Former deduction for certain expenses of living abroad. For rules relating to the... April 1, 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of...

Deduction of reservoir operating rules for application in global hydrological models

NASA Astrophysics Data System (ADS)

Coerver, Hubertus M.; Rutten, Martine M.; van de Giesen, Nick C.

2018-01-01

A big challenge in constructing global hydrological models is the inclusion of anthropogenic impacts on the water cycle, such as caused by dams. Dam operators make decisions based on experience and often uncertain information. In this study information generally available to dam operators, like inflow into the reservoir and storage levels, was used to derive fuzzy rules describing the way a reservoir is operated. Using an artificial neural network capable of mimicking fuzzy logic, called the ANFIS adaptive-network-based fuzzy inference system, fuzzy rules linking inflow and storage with reservoir release were determined for 11 reservoirs in central Asia, the US and Vietnam. By varying the input variables of the neural network, different configurations of fuzzy rules were created and tested. It was found that the release from relatively large reservoirs was significantly dependent on information concerning recent storage levels, while release from smaller reservoirs was more dependent on reservoir inflows. Subsequently, the derived rules were used to simulate reservoir release with an average Nash-Sutcliffe coefficient of 0.81.

26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... property shall be limited to the extent the at risk rules under the investment tax credit provisions and...

Medicaid program; deduction of incurred medical expenses (spenddown)--HCFA. Final rule with comment period.

PubMed

1994-01-12

This final rule with comment period permits States flexibility to revise the process by which incurred medical expenses are considered to reduce an individual's or family's income to become Medicaid eligible. This process is commonly referred to as "spenddown." Only States which cover the medically needy, and States which use more restrictive criteria to determine eligibility of the aged, blind, and disabled, than the criteria used to determine eligibility for Supplemental Security Income (SSI) benefits (section 1902(f) States) have a spenddown. These revisions permit States to: Consider as incurred medical expenses projected institutional expenses at the Medicaid reimbursement rate, and deduct those projected expenses from income in determining eligibility; combine the retroactive and prospective medically needy budget periods; either include or exclude medical expenses incurred earlier than the third month before the month of application (States must, however, deduct current payments on old bills not previously deducted in any budget period); and deduct incurred medical expenses from income in the order in which the services were provided, in the order each bill is submitted to the agency, by type of service. All States with medically needy programs using the criteria of the SS program may implement any of the provisions. States using more restrict criteria than the SSI program under section 1902(f) of the Social Security Act may implement all of these provisions except for the option to exclude medical expenses incurred earlier than the third month before the month of application.

26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... shareholder's stock in the corporation (as determined under paragraph (a)(3)(i) of this section); and (ii) The... stock in an S corporation and of any indebtedness of the S corporation to the shareholder is not allowed... taxable years, with respect to the shareholder. For rules on determining the adjusted bases of stock of an...

Autonomous Learning in Mobile Cognitive Machines

DTIC Science & Technology

2017-11-25

2016). [18] Liu, Wei, et al. "Ssd: Single shot multibox detector." European conference on computer vision. Springer, Cham, 2016. [19] Vinyals, Oriol...the brain being evolved to support its mobility has been raised. In fact, as the project progressed, the researchers discovered that if one of the...deductive, relies on rule-based programming, and can solve complex problems, however, faces difficulties in learning and adaptability. The latter

Assessment of fatigue life of remanufactured impeller based on FEA

NASA Astrophysics Data System (ADS)

Xu, Lei; Cao, Huajun; Liu, Hailong; Zhang, Yubo

2016-09-01

Predicting the fatigue life of remanufactured centrifugal compressor impellers is a critical problem. In this paper, the S-N curve data were obtained by combining experimentation and theory deduction. The load spectrum was compiled by the rain-flow counting method based on the comprehensive consideration of the centrifugal force, residual stress, and aerodynamic loads in the repair region. A fatigue life simulation model was built, and fatigue life was analyzed based on the fatigue cumulative damage rule. Although incapable of providing a high-precision prediction, the simulation results were useful for the analysis of fatigue life impact factors and fatigue fracture areas. Results showed that the load amplitude greatly affected fatigue life, the impeller was protected from running at over-speed, and the predicted fatigue life was satisfied within the next service cycle safely at the rated speed.

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.280F-4T Special rules for listed...-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent, respectively...

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable remainder trusts. 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1 Special rule for charitable remainder...

26 CFR 1.468B-3 - Rules applicable to the transferor.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Rules applicable to the transferor. 1.468B-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.468B-3 Rules... property in the future, or obligation to make a payment described in § 1.461-4(g), is generally not a...

26 CFR 1.468B-3 - Rules applicable to the transferor.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Rules applicable to the transferor. 1.468B-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.468B-3 Rules... property in the future, or obligation to make a payment described in § 1.461-4(g), is generally not a...

26 CFR 1.468B-3 - Rules applicable to the transferor.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Rules applicable to the transferor. 1.468B-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.468B-3 Rules... property in the future, or obligation to make a payment described in § 1.461-4(g), is generally not a...

26 CFR 1.468B-3 - Rules applicable to the transferor.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Rules applicable to the transferor. 1.468B-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.468B-3 Rules... property in the future, or obligation to make a payment described in § 1.461-4(g), is generally not a...

26 CFR 1.263A-14 - Rules for related persons.

Code of Federal Regulations, 2011 CFR

2011-04-01

....263A-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-14 Rules for related persons. Taxpayers must account for average excess expenditures allocated to related persons under applicable...

26 CFR 1.263A-14 - Rules for related persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

....263A-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263A-14 Rules for related persons. Taxpayers must account for average excess expenditures allocated to related persons under applicable administrative...

Perspectives from deductible plan enrollees: plan knowledge and anticipated care-seeking changes.

PubMed

Reed, Mary; Benedetti, Nancy; Brand, Richard; Newhouse, Joseph P; Hsu, John

2009-12-29

Consumer directed health care proposes that patients will engage as informed consumers of health care services by sharing in more of their medical costs, often through deductibles. We examined knowledge of deductible plan details among new enrollees, as well as anticipated care-seeking changes in response to the deductible. In a large integrated delivery system with a range of deductible-based health plans which varied in services included or exempted from deductible, we conducted a mixed-method, cross-sectional telephone interview study. Among 458 adults newly enrolled in a deductible plan (71% response rate), 51% knew they had a deductible, 26% knew the deductible amount, and 6% knew which medical services were included or exempted from their deductible. After adjusting for respondent characteristics, those with more deductible-applicable services and those with lower self-reported health status were significantly more likely to know they had a deductible. Among those who knew of their deductible, half anticipated that it would cause them to delay or avoid medical care, including avoiding doctor's office visits and medical tests, even services that they believed were medically necessary. Many expressed concern about their costs, anticipating the inability to afford care and expressing the desire to change plans. Early in their experience with a deductible, patients had limited awareness of the deductible and little knowledge of the details. Many who knew of the deductible reported that it would cause them to delay or avoid seeking care and were concerned about their healthcare costs.

26 CFR 1.861-8T - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... income. In determining the method of apportionment for a specific deduction, examples of bases and..., research and development expenses, and certain other deductions. The effects on tax liability of the... comparative value of assets that generate income within each grouping, provided that such method reflects the...

26 CFR 1.861-8T - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... income. In determining the method of apportionment for a specific deduction, examples of bases and..., research and development expenses, and certain other deductions. The effects on tax liability of the... comparative value of assets that generate income within each grouping, provided that such method reflects the...

26 CFR 1.861-8T - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... income. In determining the method of apportionment for a specific deduction, examples of bases and..., research and development expenses, and certain other deductions. The effects on tax liability of the... comparative value of assets that generate income within each grouping, provided that such method reflects the...

26 CFR 1.861-8T - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... income. In determining the method of apportionment for a specific deduction, examples of bases and..., research and development expenses, and certain other deductions. The effects on tax liability of the... comparative value of assets that generate income within each grouping, provided that such method reflects the...

26 CFR 1.861-8T - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... income. In determining the method of apportionment for a specific deduction, examples of bases and..., research and development expenses, and certain other deductions. The effects on tax liability of the... comparative value of assets that generate income within each grouping, provided that such method reflects the...

Structure-activity relationships and prediction of the phototoxicity and phototoxic potential of new drugs.

PubMed

Barratt, Martin D

2004-11-01

Relationships between the structure and properties of chemicals can be programmed into knowledge-based systems such as DEREK for Windows (DEREK is an acronym for "Deductive Estimation of Risk from Existing Knowledge"). The DEREK for Windows computer system contains a subset of over 60 rules describing chemical substructures (toxophores) responsible for skin sensitisation. As part of the European Phototox Project, the rule base was supplemented by a number of rules for the prospective identification of photoallergens, either by extension of the scope of existing rules or by the generation of new rules where a sound mechanistic rationale for the biological activity could be established. The scope of the rules for photoallergenicity was then further refined by assessment against a list of chemicals identified as photosensitisers by the Centro de Farmacovigilancia de la Comunidad Valenciana, Valencia, Spain. This paper contains an analysis of the mechanistic bases of activity for eight important groups of photoallergens and phototoxins, together with rules for the prospective identification of the photobiological activity of new or untested chemicals belonging to those classes. The mechanism of action of one additional chemical, nitrofurantoin, is well established; however, it was deemed inappropriate to write a rule on the basis of a single chemical structure.

32 CFR 776.29 - Imputed disqualification: General rule.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 5 2011-07-01 2011-07-01 false Imputed disqualification: General rule. 776.29... inferences, deductions, or working presumptions that reasonably may be made about the way in which covered... interests of another. When such independence is lacking or unlikely, representation cannot be zealous. (5...

32 CFR 776.29 - Imputed disqualification: General rule.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Imputed disqualification: General rule. 776.29... inferences, deductions, or working presumptions that reasonably may be made about the way in which covered... interests of another. When such independence is lacking or unlikely, representation cannot be zealous. (5...

Optimal placement of fast cut back units based on the theory of cellular automata and agent

NASA Astrophysics Data System (ADS)

Yan, Jun; Yan, Feng

2017-06-01

The thermal power generation units with the function of fast cut back could serve power for auxiliary system and keep island operation after a major blackout, so they are excellent substitute for the traditional black-start power sources. Different placement schemes for FCB units have different influence on the subsequent restoration process. Considering the locality of the emergency dispatching rules, the unpredictability of specific dispatching instructions and unexpected situations like failure of transmission line energization, a novel deduction model for network reconfiguration based on the theory of cellular automata and agent is established. Several indexes are then defined for evaluating the placement schemes for FCB units. The attribute weights determination method based on subjective and objective integration and grey relational analysis are combinatorically used to determine the optimal placement scheme for FCB unit. The effectiveness of the proposed method is validated by the test results on the New England 10-unit 39-bus power system.

76 FR 76573 - Medical Loss Ratio Requirements Under the Patient Protection and Affordable Care Act

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-07

... the regulations treat ICD-10 conversion costs; change the rules on deducting community benefit... policies; (2) rules governing how ICD-10 conversion costs, fraud reduction expenses, and community benefit... administrative costs associated with expatriate policies as evidenced from the public comments and the first two...

26 CFR 1.179-3 - Carryover of disallowed deduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... as an amount expensed under section 179. (g) Special rules for partnerships and S corporations—(1) In... paragraph (g) provides special rules that apply when a partnership or an S corporation has a carryover of... the active conduct of a trade or business during 1991. G's taxable income limitation for 1991 is $2...

26 CFR 1.179-3 - Carryover of disallowed deduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

... as an amount expensed under section 179. (g) Special rules for partnerships and S corporations—(1) In... paragraph (g) provides special rules that apply when a partnership or an S corporation has a carryover of... the active conduct of a trade or business during 1991. G's taxable income limitation for 1991 is $2...

26 CFR 1.179-3 - Carryover of disallowed deduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... as an amount expensed under section 179. (g) Special rules for partnerships and S corporations—(1) In... paragraph (g) provides special rules that apply when a partnership or an S corporation has a carryover of... the active conduct of a trade or business during 1991. G's taxable income limitation for 1991 is $2...

26 CFR 1.179-3 - Carryover of disallowed deduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... as an amount expensed under section 179. (g) Special rules for partnerships and S corporations—(1) In... paragraph (g) provides special rules that apply when a partnership or an S corporation has a carryover of... the active conduct of a trade or business during 1991. G's taxable income limitation for 1991 is $2...

75 FR 4911 - Food Stamp Program: Eligibility and Certification Provisions of the Farm Security and Rural...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-29

...This final rule implements 11 provisions of the Farm Security and Rural Investment Act of 2002 (FSRIA) that establish new eligibility and certification requirements for the receipt of food stamps. The provisions of the final rule will simplify program administration, allow States greater flexibility, and provide enhanced access to eligible populations. This rule will allow States, at their option, to treat legally obligated child support payments to a non-household member as an income exclusion rather than a deduction; allow a State option to exclude certain types of income and resources that are not counted under the State's Temporary Assistance for Needy Families (TANF) cash assistance or Medicaid programs; replace the current, fixed standard deduction with a deduction that varies according to household size and is adjusted annually for cost-of-living increases; allow States to simplify the Standard Utility Allowance (SUA) if the State elects to use the SUA rather than actual utility costs for all households; allow States to use a standard deduction from income of $143 per month for homeless households with some shelter expenses; allow States to disregard reported changes in deductions during certification periods (except for changes associated with new residence or earned income) until the next recertification; increase the resource limit for households with a disabled member from $2,000 to $3,000 consistent with the limit for households with an elderly member; allow States to extend simplified reporting of changes to all households; require State agencies that have a Web site to post applications on these sites in the same languages that the State uses for its written applications; allow States to extend from the current 3 months up to 5 months the period of time households may receive transitional food stamp benefits when they cease to receive TANF cash assistance; and restore food stamp eligibility to qualified aliens who are otherwise eligible and who are receiving disability benefits regardless of date of entry, are under 18 years of age regardless of date of entry, or have lived in the United States for 5 years as qualified aliens beginning on the date of entry.

Instrumentation Analysis: An Automated Method for Producing Numeric Abstractions of Heap-Manipulating Programs

DTIC Science & Technology

2010-11-29

Arbib and Suad Alagic. Proof rules for gotos. Acta Informatica , pages 139–148, 1979. 6.3 T. Ball, R. Majumdar, T. Millstein, and S. Rajamani...Press, January 1999. ISBN 0262032708. 3, 3.1, 3.3 323 B Bibliography M. Clint and C.A.R. Hoare. Program proving: Jumps and functions. Acta Informatica ...Goto statements: Semantics and deduction systems. Acta Informatica , pages 385–424, 1981. 6.3 324 B Bibliography Alain Deutsch. Interprocedural may

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE....2523(g)-1 Special rule for charitable remainder trusts. (a) In general. (1) With respect to gifts made... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE....2523(g)-1 Special rule for charitable remainder trusts. (a) In general. (1) With respect to gifts made... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

26 CFR 1.263A-15 - Effective dates, transitional rules, and anti-abuse rule.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263A-15 Effective dates... reasonable positions on their federal income tax returns when applying section 263A(f). For purposes of this... (relating to the capitalization of real property interest and taxes) or pursuant to an election that was in...

20 CFR 404.470 - Nonpayment of disability benefits due to noncompliance with rules regarding treatment for drug...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Nonpayment of disability benefits due to noncompliance with rules regarding treatment for drug addiction or alcoholism. 404.470 Section 404.470 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayment...

32 CFR 220.10 - Special rules for Medicare supplemental plans.

Code of Federal Regulations, 2013 CFR

2013-07-01

... DEFENSE (CONTINUED) MISCELLANEOUS COLLECTION FROM THIRD PARTY PAYERS OF REASONABLE CHARGES FOR HEALTHCARE... Medicare-certified hospital. (c) Charges for Healthcare services other than inpatient deductible amount. (1...

32 CFR 220.10 - Special rules for Medicare supplemental plans.

Code of Federal Regulations, 2010 CFR

2010-07-01

... DEFENSE (CONTINUED) MISCELLANEOUS COLLECTION FROM THIRD PARTY PAYERS OF REASONABLE CHARGES FOR HEALTHCARE... Medicare-certified hospital. (c) Charges for Healthcare services other than inpatient deductible amount. (1...

32 CFR 220.10 - Special rules for Medicare supplemental plans.

Code of Federal Regulations, 2012 CFR

2012-07-01

... DEFENSE (CONTINUED) MISCELLANEOUS COLLECTION FROM THIRD PARTY PAYERS OF REASONABLE CHARGES FOR HEALTHCARE... Medicare-certified hospital. (c) Charges for Healthcare services other than inpatient deductible amount. (1...

32 CFR 220.10 - Special rules for Medicare supplemental plans.

Code of Federal Regulations, 2011 CFR

2011-07-01

... DEFENSE (CONTINUED) MISCELLANEOUS COLLECTION FROM THIRD PARTY PAYERS OF REASONABLE CHARGES FOR HEALTHCARE... Medicare-certified hospital. (c) Charges for Healthcare services other than inpatient deductible amount. (1...

32 CFR 220.10 - Special rules for Medicare supplemental plans.

Code of Federal Regulations, 2014 CFR

2014-07-01

... DEFENSE (CONTINUED) MISCELLANEOUS COLLECTION FROM THIRD PARTY PAYERS OF REASONABLE CHARGES FOR HEALTHCARE... Medicare-certified hospital. (c) Charges for Healthcare services other than inpatient deductible amount. (1...

26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

Code of Federal Regulations, 2011 CFR

2011-04-01

... apportionment between the income and remainder beneficiaries of the total return of the trust and that meets the... absence, by the rules for the management of the trust property and the allocation of receipts and... assets and the rules provided for management of the trust that the allocation to income of such receipts...

12 CFR 347.208 - Assessment base deductions by insured branch.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the insured...

12 CFR 347.208 - Assessment base deductions by insured branch.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the insured...

12 CFR 347.208 - Assessment base deductions by insured branch.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the insured...

Expert system shell to reason on large amounts of data

NASA Technical Reports Server (NTRS)

Giuffrida, Gionanni

1994-01-01

The current data base management systems (DBMS's) do not provide a sophisticated environment to develop rule based expert systems applications. Some of the new DBMS's come with some sort of rule mechanism; these are active and deductive database systems. However, both of these are not featured enough to support full implementation based on rules. On the other hand, current expert system shells do not provide any link with external databases. That is, all the data are kept in the system working memory. Such working memory is maintained in main memory. For some applications the reduced size of the available working memory could represent a constraint for the development. Typically these are applications which require reasoning on huge amounts of data. All these data do not fit into the computer main memory. Moreover, in some cases these data can be already available in some database systems and continuously updated while the expert system is running. This paper proposes an architecture which employs knowledge discovering techniques to reduce the amount of data to be stored in the main memory; in this architecture a standard DBMS is coupled with a rule-based language. The data are stored into the DBMS. An interface between the two systems is responsible for inducing knowledge from the set of relations. Such induced knowledge is then transferred to the rule-based language working memory.

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)

Characterising bias in regulatory risk and decision analysis: An analysis of heuristics applied in health technology appraisal, chemicals regulation, and climate change governance.

PubMed

MacGillivray, Brian H

2017-08-01

In many environmental and public health domains, heuristic methods of risk and decision analysis must be relied upon, either because problem structures are ambiguous, reliable data is lacking, or decisions are urgent. This introduces an additional source of uncertainty beyond model and measurement error - uncertainty stemming from relying on inexact inference rules. Here we identify and analyse heuristics used to prioritise risk objects, to discriminate between signal and noise, to weight evidence, to construct models, to extrapolate beyond datasets, and to make policy. Some of these heuristics are based on causal generalisations, yet can misfire when these relationships are presumed rather than tested (e.g. surrogates in clinical trials). Others are conventions designed to confer stability to decision analysis, yet which may introduce serious error when applied ritualistically (e.g. significance testing). Some heuristics can be traced back to formal justifications, but only subject to strong assumptions that are often violated in practical applications. Heuristic decision rules (e.g. feasibility rules) in principle act as surrogates for utility maximisation or distributional concerns, yet in practice may neglect costs and benefits, be based on arbitrary thresholds, and be prone to gaming. We highlight the problem of rule-entrenchment, where analytical choices that are in principle contestable are arbitrarily fixed in practice, masking uncertainty and potentially introducing bias. Strategies for making risk and decision analysis more rigorous include: formalising the assumptions and scope conditions under which heuristics should be applied; testing rather than presuming their underlying empirical or theoretical justifications; using sensitivity analysis, simulations, multiple bias analysis, and deductive systems of inference (e.g. directed acyclic graphs) to characterise rule uncertainty and refine heuristics; adopting "recovery schemes" to correct for known biases; and basing decision rules on clearly articulated values and evidence, rather than convention. Copyright © 2017. Published by Elsevier Ltd.

26 CFR 25.2523(e)-1 - Marital deduction; life estate with power of appointment in donee spouse.

Code of Federal Regulations, 2010 CFR

2010-04-01

... beneficiaries of the total return of the trust and that meets the requirements of § 1.643(b)-1 of this chapter... rules specifically stated in the trust instrument, or, in their absence, by the rules for the management... for management of the trust that the allocation to income of such receipts as rents, ordinary cash...

26 CFR 25.2523(e)-1 - Marital deduction; life estate with power of appointment in donee spouse.

Code of Federal Regulations, 2011 CFR

2011-04-01

... beneficiaries of the total return of the trust and that meets the requirements of § 1.643(b)-1 of this chapter... rules specifically stated in the trust instrument, or, in their absence, by the rules for the management... for management of the trust that the allocation to income of such receipts as rents, ordinary cash...

26 CFR 1.181-4T - Special rules (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... to § 1.181-2T(d). (2) Principal photography not commencing prior to January 1, 2009. If a taxpayer claims a deduction under section 181 with respect to a production for which principal photography does...

26 CFR 1.181-4T - Special rules (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... to § 1.181-2T(d). (2) Principal photography not commencing prior to January 1, 2009. If a taxpayer claims a deduction under section 181 with respect to a production for which principal photography does...

Use of metaknowledge in the verification of knowledge-based systems

NASA Technical Reports Server (NTRS)

Morell, Larry J.

1989-01-01

Knowledge-based systems are modeled as deductive systems. The model indicates that the two primary areas of concern in verification are demonstrating consistency and completeness. A system is inconsistent if it asserts something that is not true of the modeled domain. A system is incomplete if it lacks deductive capability. Two forms of consistency are discussed along with appropriate verification methods. Three forms of incompleteness are discussed. The use of metaknowledge, knowledge about knowledge, is explored in connection to each form of incompleteness.

DNA biosensors that reason.

PubMed

Sainz de Murieta, Iñaki; Rodríguez-Patón, Alfonso

2012-08-01

Despite the many designs of devices operating with the DNA strand displacement, surprisingly none is explicitly devoted to the implementation of logical deductions. The present article introduces a new model of biosensor device that uses nucleic acid strands to encode simple rules such as "IF DNA_strand(1) is present THEN disease(A)" or "IF DNA_strand(1) AND DNA_strand(2) are present THEN disease(B)". Taking advantage of the strand displacement operation, our model makes these simple rules interact with input signals (either DNA or any type of RNA) to generate an output signal (in the form of nucleotide strands). This output signal represents a diagnosis, which either can be measured using FRET techniques, cascaded as the input of another logical deduction with different rules, or even be a drug that is administered in response to a set of symptoms. The encoding introduces an implicit error cancellation mechanism, which increases the system scalability enabling longer inference cascades with a bounded and controllable signal-noise relation. It also allows the same rule to be used in forward inference or backward inference, providing the option of validly outputting negated propositions (e.g. "diagnosis A excluded"). The models presented in this paper can be used to implement smart logical DNA devices that perform genetic diagnosis in vitro. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

Brain Imaging, Forward Inference, and Theories of Reasoning

PubMed Central

Heit, Evan

2015-01-01

This review focuses on the issue of how neuroimaging studies address theoretical accounts of reasoning, through the lens of the method of forward inference (Henson, 2005, 2006). After theories of deductive and inductive reasoning are briefly presented, the method of forward inference for distinguishing between psychological theories based on brain imaging evidence is critically reviewed. Brain imaging studies of reasoning, comparing deductive and inductive arguments, comparing meaningful versus non-meaningful material, investigating hemispheric localization, and comparing conditional and relational arguments, are assessed in light of the method of forward inference. Finally, conclusions are drawn with regard to future research opportunities. PMID:25620926

Brain imaging, forward inference, and theories of reasoning.

PubMed

Heit, Evan

2014-01-01

This review focuses on the issue of how neuroimaging studies address theoretical accounts of reasoning, through the lens of the method of forward inference (Henson, 2005, 2006). After theories of deductive and inductive reasoning are briefly presented, the method of forward inference for distinguishing between psychological theories based on brain imaging evidence is critically reviewed. Brain imaging studies of reasoning, comparing deductive and inductive arguments, comparing meaningful versus non-meaningful material, investigating hemispheric localization, and comparing conditional and relational arguments, are assessed in light of the method of forward inference. Finally, conclusions are drawn with regard to future research opportunities.

Semantics-based plausible reasoning to extend the knowledge coverage of medical knowledge bases for improved clinical decision support.

PubMed

Mohammadhassanzadeh, Hossein; Van Woensel, William; Abidi, Samina Raza; Abidi, Syed Sibte Raza

2017-01-01

Capturing complete medical knowledge is challenging-often due to incomplete patient Electronic Health Records (EHR), but also because of valuable, tacit medical knowledge hidden away in physicians' experiences. To extend the coverage of incomplete medical knowledge-based systems beyond their deductive closure, and thus enhance their decision-support capabilities, we argue that innovative, multi-strategy reasoning approaches should be applied. In particular, plausible reasoning mechanisms apply patterns from human thought processes, such as generalization, similarity and interpolation, based on attributional, hierarchical, and relational knowledge. Plausible reasoning mechanisms include inductive reasoning , which generalizes the commonalities among the data to induce new rules, and analogical reasoning , which is guided by data similarities to infer new facts. By further leveraging rich, biomedical Semantic Web ontologies to represent medical knowledge, both known and tentative, we increase the accuracy and expressivity of plausible reasoning, and cope with issues such as data heterogeneity, inconsistency and interoperability. In this paper, we present a Semantic Web-based, multi-strategy reasoning approach, which integrates deductive and plausible reasoning and exploits Semantic Web technology to solve complex clinical decision support queries. We evaluated our system using a real-world medical dataset of patients with hepatitis, from which we randomly removed different percentages of data (5%, 10%, 15%, and 20%) to reflect scenarios with increasing amounts of incomplete medical knowledge. To increase the reliability of the results, we generated 5 independent datasets for each percentage of missing values, which resulted in 20 experimental datasets (in addition to the original dataset). The results show that plausibly inferred knowledge extends the coverage of the knowledge base by, on average, 2%, 7%, 12%, and 16% for datasets with, respectively, 5%, 10%, 15%, and 20% of missing values. This expansion in the KB coverage allowed solving complex disease diagnostic queries that were previously unresolvable, without losing the correctness of the answers. However, compared to deductive reasoning, data-intensive plausible reasoning mechanisms yield a significant performance overhead. We observed that plausible reasoning approaches, by generating tentative inferences and leveraging domain knowledge of experts, allow us to extend the coverage of medical knowledge bases, resulting in improved clinical decision support. Second, by leveraging OWL ontological knowledge, we are able to increase the expressivity and accuracy of plausible reasoning methods. Third, our approach is applicable to clinical decision support systems for a range of chronic diseases.

[Concepts of rational taxonomy].

PubMed

Pavlinov, I Ia

2011-01-01

The problems are discussed related to development of concepts of rational taxonomy and rational classifications (taxonomic systems) in biology. Rational taxonomy is based on the assumption that the key characteristic of rationality is deductive inference of certain partial judgments about reality under study from other judgments taken as more general and a priory true. Respectively, two forms of rationality are discriminated--ontological and epistemological ones. The former implies inference of classifications properties from general (essential) properties of the reality being investigated. The latter implies inference of the partial rules of judgments about classifications from more general (formal) rules. The following principal concepts of ontologically rational biological taxonomy are considered: "crystallographic" approach, inference of the orderliness of organismal diversity from general laws of Nature, inference of the above orderliness from the orderliness of ontogenetic development programs, based on the concept of natural kind and Cassirer's series theory, based on the systemic concept, based on the idea of periodic systems. Various concepts of ontologically rational taxonomy can be generalized by an idea of the causal taxonomy, according to which any biologically sound classification is founded on a contentwise model of biological diversity that includes explicit indication of general causes responsible for that diversity. It is asserted that each category of general causation and respective background model may serve as a basis for a particular ontologically rational taxonomy as a distinctive research program. Concepts of epistemologically rational taxonomy and classifications (taxonomic systems) can be interpreted in terms of application of certain epistemological criteria of substantiation of scientific status of taxonomy in general and of taxonomic systems in particular. These concepts include: consideration of taxonomy consistency from the standpoint of inductive and hypothetico-deductive argumentation schemes and such fundamental criteria of classifications naturalness as their prognostic capabilities; foundation of a theory of "general taxonomy" as a "general logic", including elements of the axiomatic method. The latter concept constitutes a core of the program of general classiology; it is inconsistent due to absence of anything like "general logic". It is asserted that elaboration of a theory of taxonomy as a biological discipline based on the formal principles of epistemological rationality is not feasible. Instead, it is to be elaborated as ontologically rational one based on biologically sound metatheories about biological diversity causes.

26 CFR 1.904-7 - Transition rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... limitation income, unless the taxpayer establishes to the satisfaction of the Commissioner that the... services income if the taxpayer establishes to the satisfaction of the Secretary that the deduction to... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED...

26 CFR 20.2053-4 - Deduction for claims against the estate.

Code of Federal Regulations, 2010 CFR

2010-04-01

... rule. If a decedent's gross estate includes one or more claims or causes of action and there are one or... D's divorce, signed three years prior to D's death, obligates D or D's estate to pay to S, D's...

26 CFR 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxable year is allowable as a deduction in computing taxable income irrespective of the method of..., and the deduction for, amounts paid to maintain certain students as members of the taxpayer's... contributed property which are incurred in the year of contribution and would, under the method of accounting...

17 CFR 204.62 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Definitions. 204.62 Section 204.62 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES RELATING TO DEBT... subpart, “amounts required by law to be withheld” include amounts for deductions such as social security...

How the new tax act affects practice sales.

PubMed

Bramson, J

1993-12-01

The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news.

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

A syllogistic system generated by the Aristotelian approach and the modern approach as an hyperincursive system

NASA Astrophysics Data System (ADS)

Grappone, Arturo G.; Malatesta, Michele

2001-06-01

This paper proves that the syllogism set is transformed in an hyperincursive system which is composed of a sole hyperincursive set by using the Aristotelian rules to deduce syllogisms among them and a deduction new rule which is proposed in this paper. An important consequence of this result is that every syllogism deduces all the possible syllogisms. Part One was written by Michele Malatesta and Part Two by Arturo Graziano Grappone.

26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

Code of Federal Regulations, 2012 CFR

2012-04-01

... on which the amount is includible in income is determined with reference to the method of accounting... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Deduction of original issue discount on... Deductions for Individuals and Corporations § 1.163-12 Deduction of original issue discount on instrument...

26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

Code of Federal Regulations, 2014 CFR

2014-04-01

... on which the amount is includible in income is determined with reference to the method of accounting... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Deduction of original issue discount on... Deductions for Individuals and Corporations § 1.163-12 Deduction of original issue discount on instrument...

26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

Code of Federal Regulations, 2013 CFR

2013-04-01

... on which the amount is includible in income is determined with reference to the method of accounting... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Deduction of original issue discount on... Deductions for Individuals and Corporations § 1.163-12 Deduction of original issue discount on instrument...

26 CFR 1.461-1 - General rule for taxable year of deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... quarter, 1964 Apr. 1 300,000 2d quarter, 1964 July 1 300,000 3d quarter, 1964 Oct. 1 300,000 4th quarter... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO...

Identifying Kinds of Reasoning in Collective Argumentation

ERIC Educational Resources Information Center

Conner, AnnaMarie; Singletary, Laura M.; Smith, Ryan C.; Wagner, Patty Anne; Francisco, Richard T.

2014-01-01

We combine Peirce's rule, case, and result with Toulmin's data, claim, and warrant to differentiate between deductive, inductive, abductive, and analogical reasoning within collective argumentation. In this theoretical article, we illustrate these kinds of reasoning in episodes of collective argumentation using examples from one…

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

Toward a Unified Theory of Human Reasoning.

ERIC Educational Resources Information Center

Sternberg, Robert J.

1986-01-01

The goal of this unified theory of human reasoning is to specify what constitutes reasoning and to characterize the psychological distinction between inductive and deductive reasoning. The theory views reasoning as the controlled and mediated application of three processes (encoding, comparison and selective combination) to inferential rules. (JAZ)

Children's Acquisition of Conditional Logic Structure: Teachable?

ERIC Educational Resources Information Center

Lee, Seong-Soo

1985-01-01

To assess the teachability of conditional logic structure, the commonly used syllogistic conditional reasoning task was divided into three main components: (1) inductive rule learning; (2) induction of conditional language; and (3) deductive interpretation. When trained on all components, fifth and seventh graders became very competent in dealing…

26 CFR 1.461-1 - General rule for taxable year of deduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... quarter, 1964 Apr. 1 300,000 2d quarter, 1964 July 1 300,000 3d quarter, 1964 Oct. 1 300,000 4th quarter... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www...

26 CFR 1.461-1 - General rule for taxable year of deduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

... quarter, 1964 Apr. 1 300,000 2d quarter, 1964 July 1 300,000 3d quarter, 1964 Oct. 1 300,000 4th quarter... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www...

26 CFR 1.461-1 - General rule for taxable year of deduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... quarter, 1964 Apr. 1 300,000 2d quarter, 1964 July 1 300,000 3d quarter, 1964 Oct. 1 300,000 4th quarter... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www...

26 CFR 1.461-1 - General rule for taxable year of deduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... quarter, 1964 Apr. 1 300,000 2d quarter, 1964 July 1 300,000 3d quarter, 1964 Oct. 1 300,000 4th quarter... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www...

The myth of induction in qualitative nursing research.

PubMed

Bergdahl, Elisabeth; Berterö, Carina M

2015-04-01

In nursing today, it remains unclear what constitutes a good foundation for qualitative scientific inquiry. There is a tendency to define qualitative research as a form of inductive inquiry; deductive practice is seldom discussed, and when it is, this usually occurs in the context of data analysis. We will look at how the terms 'induction' and 'deduction' are used in qualitative nursing science and by qualitative research theorists, and relate these uses to the traditional definitions of these terms by Popper and other philosophers of science. We will also question the assertion that qualitative research is or should be inductive. The position we defend here is that qualitative research should use deductive methods. We also see a need to understand the difference between the creative process needed to create theory and the justification of a theory. Our position is that misunderstandings regarding the philosophy of science and the role of inductive and deductive logic and science are still harming the development of nursing theory and science. The purpose of this article is to discuss and reflect upon inductive and deductive views of science as well as inductive and deductive analyses in qualitative research. We start by describing inductive and deductive methods and logic from a philosophy of science perspective, and we examine how the concepts of induction and deduction are often described and used in qualitative methods and nursing research. Finally, we attempt to provide a theoretical perspective that reconciles the misunderstandings regarding induction and deduction. Our conclusion is that openness towards deductive thinking and testing hypotheses is needed in qualitative nursing research. We must also realize that strict induction will not create theory; to generate theory, a creative leap is needed. © 2014 John Wiley & Sons Ltd.

LSB-Based Steganography Using Reflected Gray Code

NASA Astrophysics Data System (ADS)

Chen, Chang-Chu; Chang, Chin-Chen

Steganography aims to hide secret data into an innocuous cover-medium for transmission and to make the attacker cannot recognize the presence of secret data easily. Even the stego-medium is captured by the eavesdropper, the slight distortion is hard to be detected. The LSB-based data hiding is one of the steganographic methods, used to embed the secret data into the least significant bits of the pixel values in a cover image. In this paper, we propose an LSB-based scheme using reflected-Gray code, which can be applied to determine the embedded bit from secret information. Following the transforming rule, the LSBs of stego-image are not always equal to the secret bits and the experiment shows that the differences are up to almost 50%. According to the mathematical deduction and experimental results, the proposed scheme has the same image quality and payload as the simple LSB substitution scheme. In fact, our proposed data hiding scheme in the case of G1 (one bit Gray code) system is equivalent to the simple LSB substitution scheme.

26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt..., applicable for taxable years beginning before January 1, 1972, and for special rules applicable to churches or conventions or associations of churches. (ii) Unrelated debt-financed income. The unrelated debt...

49 CFR 1017.11 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... TRANSPORTATION GENERAL RULES AND REGULATIONS DEBT COLLECTION-COLLECTION BY OFFSET FROM INDEBTED GOVERNMENT AND FORMER GOVERNMENT EMPLOYEES § 1017.11 Refunds. (a) The Board shall promptly refund any amounts deducted to satisfy debts owed to it when the debt is waived, found not owed to the Board, or when directed by...

26 CFR 1.581-2 - Mutual savings banks, building and loan associations, and cooperative banks.

Code of Federal Regulations, 2010 CFR

2010-04-01

... associations, and cooperative banks. 1.581-2 Section 1.581-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions...-1, relating to dividends paid by banking corporations, for special rules concerning deductions for...

26 CFR 1.1252-1 - General rule for treatment of gain from disposition of farm land.

Code of Federal Regulations, 2010 CFR

2010-04-01

... is allowed in respect of the farm land disposed of for a taxable year every day of which falls within... subdivision is an amount equal to: (a) The aggregate of the deductions allowed, in any taxable year any day of...

36 CFR 1201.32 - What are NARA's procedures for salary offset?

Code of Federal Regulations, 2010 CFR

2010-07-01

... for salary offset? 1201.32 Section 1201.32 Parks, Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION GENERAL RULES COLLECTION OF CLAIMS Salary Offset § 1201.32 What are NARA's procedures for salary offset? (a) NARA will coordinate salary deductions under this subpart as appropriate...

26 CFR 1.167(a)-3 - Intangibles.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... Examples are patents and copyrights. An intangible asset, the useful life of which is not limited, is not... unsupported opinion of the taxpayer, the intangible asset has a limited useful life. No deduction for depreciation is allowable with respect to goodwill. For rules with respect to organizational expenditures, see...

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... section) that is entered into prior to the manufacture, construction, or production of the property for... manufacture, construction, or production of this property begins after December 31, 2004, the acquisition rule..., construction, or production begin—(1) In general. For purposes of paragraph (b)(4)(iii) of this section...

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... section) that is entered into prior to the manufacture, construction, or production of the property for... manufacture, construction, or production of this property begins after December 31, 2004, the acquisition rule..., construction, or production begin—(1) In general. For purposes of paragraph (b)(4)(iii) of this section...

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... section) that is entered into prior to the manufacture, construction, or production of the property for... manufacture, construction, or production of this property begins after December 31, 2004, the acquisition rule..., construction, or production begin—(1) In general. For purposes of paragraph (b)(4)(iii) of this section...

26 CFR 301.6682-1 - False information with respect to withholding allowances based on itemized deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false False information with respect to withholding allowances based on itemized deductions. 301.6682-1 Section 301.6682-1 Internal Revenue INTERNAL REVENUE... Amounts § 301.6682-1 False information with respect to withholding allowances based on itemized deductions...

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

Deductive Error Diagnosis and Inductive Error Generalization for Intelligent Tutoring Systems.

ERIC Educational Resources Information Center

Hoppe, H. Ulrich

1994-01-01

Examines the deductive approach to error diagnosis for intelligent tutoring systems. Topics covered include the principles of the deductive approach to diagnosis; domain-specific heuristics to solve the problem of generalizing error patterns; and deductive diagnosis and the hypertext-based learning environment. (Contains 26 references.) (JLB)

Cortical Bases of Elementary Deductive Reasoning: Inference, Memory, and Metadeduction

ERIC Educational Resources Information Center

Reverberi, Carlo; Shallice, Tim; D'Agostini, Serena; Skrap, Miran; Bonatti, Luca L.

2009-01-01

Elementary deduction is the ability of unreflectively drawing conclusions from explicit or implicit premises, on the basis of their logical forms. This ability is involved in many aspects of human cognition and interactions. To date, limited evidence exists on its cortical bases. We propose a model of elementary deduction in which logical…

26 CFR 1.469-1T - General rules (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... (temporary). (a) Passive activity loss and credit disallowed—(1) In general. Except as otherwise provided in paragraph (a)(2) of this section— (i) The passive activity loss for the taxable year shall not be allowed as a deduction; and (ii) The passive activity credit for the taxable year shall not be allowed. (2...

26 CFR 1.469-1T - General rules (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... (temporary). (a) Passive activity loss and credit disallowed—(1) In general. Except as otherwise provided in paragraph (a)(2) of this section— (i) The passive activity loss for the taxable year shall not be allowed as a deduction; and (ii) The passive activity credit for the taxable year shall not be allowed. (2...

A Pilot Study of a Cultural-Historical Approach to Teaching Geometry

ERIC Educational Resources Information Center

Rowlands, Stuart

2010-01-01

There appears to be a widespread assumption that deductive geometry is inappropriate for most learners and that they are incapable of engaging with the abstract and rule-governed intellectual processes that became the world's first fully developed and comprehensive formalised system of thought. This article discusses a curriculum initiative that…

75 FR 57163 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-20

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [Docket No. TD-9497] RIN 1545-BI97 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions Correction In rule document 2010-20060 beginning on page 49394...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation is a stapled...

26 CFR 1.994-2 - Marginal costing rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... labor 20.00 (iii) Total deductions 60.00 (c) Maximum combined taxable income 25.00 (4) Overall profit... qualify as export promotion expenses may be so claimed as export promotion expenses. (3) Overall profit... (determined under § 1.993-6) of the DISC derived from such sales, multiplied by the overall profit percentage...

78 FR 27873 - Computation of, and Rules Relating to, Medical Loss Ratio

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-13

..., the public hearing, and/or to be placed on the business access list to attend the hearing... and the IRS have concluded that, for administrative convenience and to be consistent with the medical... calculating an organization's special deduction for items attributable to the health- related business of the...

26 CFR 1.280F-7 - Property leased after December 31, 1986.

Code of Federal Regulations, 2011 CFR

2011-04-01

...-7 Section 1.280F-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-7 Property leased after...-5T(e) for rules on determining inclusion amounts for passenger automobiles for which the taxpayer's...

26 CFR 1.280F-7 - Property leased after December 31, 1986.

Code of Federal Regulations, 2013 CFR

2013-04-01

...-7 Section 1.280F-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-7 Property leased after...-5T(e) for rules on determining inclusion amounts for passenger automobiles for which the taxpayer's...

26 CFR 1.280F-7 - Property leased after December 31, 1986.

Code of Federal Regulations, 2012 CFR

2012-04-01

...-7 Section 1.280F-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-7 Property leased after...-5T(e) for rules on determining inclusion amounts for passenger automobiles for which the taxpayer's...

26 CFR 1.280F-7 - Property leased after December 31, 1986.

Code of Federal Regulations, 2014 CFR

2014-04-01

...-7 Section 1.280F-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-7 Property leased after...-5T(e) for rules on determining inclusion amounts for passenger automobiles for which the taxpayer's...

42 CFR 409.87 - Blood deductible.

Code of Federal Regulations, 2010 CFR

2010-10-01

... after plasma is separated from whole blood. (2) A unit of packed red cells is treated as the equivalent... red cells—(1) Basic rule. Except as specified in paragraph (b)(2) of this section, the beneficiary is... hospital's or CAH's charges for the blood or packed red cells or arranging for it to be replaced. (2...

26 CFR 1.274-10 - Special rules for aircraft used for entertainment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... entertainment. 1.274-10 Section 1.274-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... aircraft used for entertainment. (a) Use of an aircraft for entertainment—(1) In general. Section 274(a) disallows a deduction for certain expenses for entertainment, amusement, or recreation activities, or for an...

26 CFR 1.274-10 - Special rules for aircraft used for entertainment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... entertainment. 1.274-10 Section 1.274-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... aircraft used for entertainment. (a) Use of an aircraft for entertainment—(1) In general. Section 274(a) disallows a deduction for certain expenses for entertainment, amusement, or recreation activities, or for an...

26 CFR 1.616-2 - Election to defer.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... each mine or other natural deposit as deferred expenses to be deducted ratably as the units of the... natural deposit. However, in the case of such expenditures made in the development stage, this election is...

26 CFR 1.616-2 - Election to defer.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... each mine or other natural deposit as deferred expenses to be deducted ratably as the units of the... natural deposit. However, in the case of such expenditures made in the development stage, this election is...

26 CFR 1.616-2 - Election to defer.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... each mine or other natural deposit as deferred expenses to be deducted ratably as the units of the... natural deposit. However, in the case of such expenditures made in the development stage, this election is...

Computer-Presented Organizational/Memory Aids as Instruction for Solving Pico-Fomi Problems.

ERIC Educational Resources Information Center

Steinberg, Esther R.; And Others

1985-01-01

Describes investigation of effectiveness of computer-presented organizational/memory aids (matrix and verbal charts controlled by computer or learner) as instructional technique for solving Pico-Fomi problems, and the acquisition of deductive inference rules when such aids are present. Results indicate chart use control should be adapted to…

26 CFR 1.1252-2 - Special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... by the following examples: Example 1. On March 2, 1976, A, a calendar year taxpayer, makes a gift to... $24,000 with $21,000 of such amount attributable to 1971. Upon making the gift, A recognizes no gain...) Aggregate of deductions allowed under sections 175 and 182 $24,000 (2) Minus: Gain recognized as ordinary...

49 CFR 1037.3 - Claims.

Code of Federal Regulations, 2011 CFR

2011-10-01

... GENERAL RULES AND REGULATIONS BULK GRAIN AND GRAIN PRODUCTS-LOSS AND DAMAGE CLAIMS § 1037.3 Claims. (a) In computing the amount of the loss for which the carrier will pay there will be deducted from the gross amount of the ascertained actual loss one-fourth of 1 percent of the established loading weight to cover...

The Brain Network for Deductive Reasoning: A Quantitative Meta-Analysis of 28 Neuroimaging Studies

ERIC Educational Resources Information Center

Prado, Jerome; Chadha, Angad; Booth, James R.

2011-01-01

Over the course of the past decade, contradictory claims have been made regarding the neural bases of deductive reasoning. Researchers have been puzzled by apparent inconsistencies in the literature. Some have even questioned the effectiveness of the methodology used to study the neural bases of deductive reasoning. However, the idea that…

Value-Based Insurance Design Benefit Offsets Reductions In Medication Adherence Associated With Switch To Deductible Plan.

PubMed

Reed, Mary E; Warton, E Margaret; Kim, Eileen; Solomon, Matthew D; Karter, Andrew J

2017-03-01

Enrollment in high-deductible health plans is increasing out-of-pocket spending. But innovative plans that pair deductibles with value-based insurance designs can help preserve low-cost access to high-value treatments for patients by aligning coverage with clinical value. Among adults in high-deductible health plans who were prescribed medications for chronic conditions, we examined what impact a value-based pharmacy benefit that offered free chronic disease medications had on medication adherence. Overall, we found that the value-based plan offset reductions in medication adherence associated with switching to a deductible plan. The value-based plan appeared particularly beneficial for patients who started with low levels of medication adherence. Patients with additional clinical complexity or vulnerable populations living in neighborhoods with lower socioeconomic status, however, did not show adherence improvements and might not be taking advantage of value-based insurance design provisions. Additional efforts may be needed to educate patients about their nuanced benefit plans to help overcome initial confusion about these complex plans. Project HOPE—The People-to-People Health Foundation, Inc.

Principles of health infrastructure planning in less developed countries.

PubMed

Unger, J P; Criel, B

1995-01-01

This article proposes a number of key principles for health infrastructure planning, based on a literature review on the one hand, and on a process of internal deduction on the other. The principles discussed are the following: an integrated health system; a thrifty planning of tiers within that health system; a specificity of tiers; a homogeneity of the tiers' structures; a minimum package of activities; a territorial responsibility and/or an explicit and discrete responsibility for a well-defined population; a necessary and sufficient population basis; a partial separation of administrative and public health planning bases; and, finally, rules for a geographical division and integration of non-governmental organizations. The definition of two strategies, primary health care and district health systems, is also revisited.

Incorporating Problem-Based Learning in Physical Education Teacher Education

ERIC Educational Resources Information Center

Hushman, Glenn; Napper-Owen, Gloria

2011-01-01

Problem-based learning (PBL) is an educational method that identifies a problem as a context for student learning. Critical-thinking skills, deductive reasoning, knowledge, and behaviors are developed as students learn how theory can be applied to practical settings. Problem-based learning encourages self-direction, lifelong learning, and sharing…

26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... of this section, the activities of each of two domestic corporations outside the United States will... preceding rule of this paragraph (g)(3), gains of a foreign branch of a domestic corporation arising in a year in which that corporation did not file a consolidated return with a second domestic corporation...

26 CFR 1.419-1T - Treatment of welfare benefit funds. (Temporary)

Code of Federal Regulations, 2011 CFR

2011-04-01

... welfare benefit funds with excess reserves. Q-2: When do the deduction rules of section 419, as enacted by... “funds” within section 419(e)(3)(C). A retired lives reserve or a premium stabilization reserve... employer and the employer has the right to have any amount in the reserve applied against its future years...

29 CFR 2590.712 - Parity in mental health and substance use disorder benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Affordable Care Act section 1302(c), which establish limitations on annual deductibles for non-grandfathered health plans in the small group market and annual limitations on out-of-pocket maximums for all non... brand name”, “non-preferred brand name”, or “specialty” complies with the rules of paragraph (c)(4)(i...

45 CFR 146.136 - Parity in mental health and substance use disorder benefits.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Affordable Care Act section 1302(c), which establish limitations on annual deductibles for non-grandfathered health plans in the small group market and annual limitations on out-of-pocket maximums for all non... brand name”, “non-preferred brand name”, or “specialty” complies with the rules of paragraph (c)(4)(i...

26 CFR 1.167(m)-1 - Class lives.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Class lives. 1.167(m)-1 Section 1.167(m)-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(m)-1 Class lives. (a) For rules regarding the election to use the class life system authorized by section 167(m), see...

26 CFR 1.167(m)-1 - Class lives.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Class lives. 1.167(m)-1 Section 1.167(m)-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(m)-1 Class lives. (a) For rules regarding the election to use the class life system authorized by section 167(m), see...

42 CFR 422.103 - Benefits under an MA MSA plan.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Benefits under an MA MSA plan. 422.103 Section 422... Benefits under an MA MSA plan. (a) General rule. An MA organization offering an MA MSA plan must make...) Countable expenses. An MA organization offering an MA MSA plan must count toward the annual deductible at...

42 CFR 422.103 - Benefits under an MA MSA plan.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 3 2011-10-01 2011-10-01 false Benefits under an MA MSA plan. 422.103 Section 422... Benefits under an MA MSA plan. (a) General rule. An MA organization offering an MA MSA plan must make...) Countable expenses. An MA organization offering an MA MSA plan must count toward the annual deductible at...

26 CFR 1.882-5 - Determination of interest deduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... differ from U.S. tax principles to a degree that will materially affect the value of taxpayer's worldwide... determine the value of an asset must not differ from U.S. tax principles to a degree that will materially... the reserves. The additions to the reserves under country X tax rules cause the value of Bank Z's...

26 CFR 1.882-5 - Determination of interest deduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... differ from U.S. tax principles to a degree that will materially affect the value of taxpayer's worldwide... determine the value of an asset must not differ from U.S. tax principles to a degree that will materially... the reserves. The additions to the reserves under country X tax rules cause the value of Bank Z's...

26 CFR 1.882-5 - Determination of interest deduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

... differ from U.S. tax principles to a degree that will materially affect the value of taxpayer's worldwide... determine the value of an asset must not differ from U.S. tax principles to a degree that will materially... reserves. The additions to the reserves under country X tax rules cause the value of Bank Z's assets to...

26 CFR 1.882-5 - Determination of interest deduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... differ from U.S. tax principles to a degree that will materially affect the value of taxpayer's worldwide... determine the value of an asset must not differ from U.S. tax principles to a degree that will materially... the reserves. The additions to the reserves under country X tax rules cause the value of Bank Z's...

26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... the recognition of the gain realized on the transfer. Paragraph (c) of this section sets forth rules concerning the character of, and limitations on, the gain required to be recognized. Paragraph (d) of this... section. Finally, paragraph (g) of this section defines the term foreign branch. (b) Recognition of gain...

26 CFR 1.167(m)-1 - Class lives.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Class lives. 1.167(m)-1 Section 1.167(m)-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(m)-1 Class lives. (a) For rules regarding the election to use the class life system authorized by section 167(m), see...

26 CFR 1.167(m)-1 - Class lives.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Class lives. 1.167(m)-1 Section 1.167(m)-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(m)-1 Class lives. (a) For rules regarding the election to use the class life system authorized by section 167(m), see...

26 CFR 1.167(m)-1 - Class lives.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Class lives. 1.167(m)-1 Section 1.167(m)-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(m)-1 Class lives. (a) For rules regarding the election to use the class life system authorized by section 167(m), see...

26 CFR 1.468A-0T - Nuclear decommissioning costs; table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Nuclear decommissioning costs; table of contents... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken § 1.468A-0T Nuclear...) Definitions. (c) Special rules applicable to certain experimental nuclear facilities. § 1.468A-2TTreatment of...

41 CFR 301-54.2 - What is disposable pay?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What is disposable pay... BILLED TRAVEL CHARGE CARD General Rules § 301-54.2 What is disposable pay? Disposable pay is your..., etc. Deductions may be made from any type of pay you receive from your agency, e.g., basic pay...

Relevance of microelectronic education to industrial needs

NASA Technical Reports Server (NTRS)

Prince, J. L.; Lathrop, J. W.

1977-01-01

The relevance of microelectronic education to industrial needs was evaluated, and four categories were surveyed: (1) facts and rules; (2) skills; (3) personality; and (4) deductive-inductive reasoning. Examples of specific items in each category are given to illustrate their meaning and it was indicated as to which items in each category are strongly impacted by microelectronics courses and laboratories.

26 CFR 1.861-11T - Special rules for allocating and apportioning interest expense of an affiliated group of...

Code of Federal Regulations, 2011 CFR

2011-04-01

... limitations on passive income, high withholding interest income, financial services income, shipping income... profits because Z owns less than 10 percent of the stock) which would be considered to generate passive... 10 percent foreign passive. Y deducts its related person interest payment using those apportionment...

A reverse engineering approach to optimize experiments for the construction of biological regulatory networks.

PubMed

Zhang, Xiaomeng; Shao, Bin; Wu, Yangle; Qi, Ouyang

2013-01-01

One of the major objectives in systems biology is to understand the relation between the topological structures and the dynamics of biological regulatory networks. In this context, various mathematical tools have been developed to deduct structures of regulatory networks from microarray expression data. In general, from a single data set, one cannot deduct the whole network structure; additional expression data are usually needed. Thus how to design a microarray expression experiment in order to get the most information is a practical problem in systems biology. Here we propose three methods, namely, maximum distance method, trajectory entropy method, and sampling method, to derive the optimal initial conditions for experiments. The performance of these methods is tested and evaluated in three well-known regulatory networks (budding yeast cell cycle, fission yeast cell cycle, and E. coli. SOS network). Based on the evaluation, we propose an efficient strategy for the design of microarray expression experiments.

78 FR 53168 - Agency Information Collection Activities: Submission to OMB for Reinstatement, Without Change, of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-28

...The NCUA intends to submit the following information collection to the Office of Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. This information collection relates to NCUA rules and regulations, which require a federal credit union (FCU) to monitor its eligibility to qualify for a higher fidelity coverage deductible and to notify the NCUA if its financial condition changes resulting in the loss of that eligibility for the higher deductible. This information collection notice is published to obtain comments from the public. This requirement enables NCUA to monitor the FCU's financial condition for safety and soundness purposes and helps to assure that FCUs are properly and adequately protected against potential losses due to insider abuse such as fraud and embezzlement.

Exercises for Bringing the Hypothetico-Deductive Method to Life

ERIC Educational Resources Information Center

Romesburg, H. Charles

2014-01-01

This article explains four kinds of inquiry exercises, different in purpose, for teaching advanced-level high school and college students the hypothetico-deductive (H-D) method. The first uses a picture of a river system to convey the H-D method's logic. The second has teams of students use the H-D method: their teacher poses a hypothesis…

26 CFR 25.2702-1 - Special valuation rules in the case of transfers of interests in trust.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the retained interest is not a qualified interest (as defined in § 25.2702-3), the retained interest... remainder interest in the trust qualifies for a deduction under section 2522. (4) Pooled income fund. A transfer of property to a pooled income fund (as defined in section 642(c)(5)). (5) Charitable lead trust...

17 CFR 240.15c3-1d - Satisfactory Subordination Agreements (Appendix D to 17 CFR 240.15c3-1).

Code of Federal Regulations, 2010 CFR

2010-04-01

... market value of commodity options purchased by option customers subject to the rules of a contract market, each such deduction not to exceed the amount of funds in the option customer's account), if greater. No... regulations thereunder (less the market value of commodity options purchased by option customers subject to...

26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... distributed to M University, an organization described in section 501(c)(3) which is exempt from taxation... University, an organization described in section 501(c)(3) which is exempt from taxation under section 501(a...'s death the remainder of the trust is to be distributed to M Church. During the taxable year 1972...

26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... distributed to M University, an organization described in section 501(c)(3) which is exempt from taxation... University, an organization described in section 501(c)(3) which is exempt from taxation under section 501(a...'s death the remainder of the trust is to be distributed to M Church. During the taxable year 1972...

77 FR 67973 - Magnuson-Stevens Act Provisions; Fisheries Off West Coast States; Pacific Coast Groundfish...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-14

... authorized by 16 U.S.C. 1854-55 and by the PCGFMP. II. Major Provisions This proposed rule contains two types... range of POP and canary rockfish ACLs arrayed in different configurations along with the ACLs for other... Areas (RCA)s; the ability to routinely modify deductions from the ACL to assign fish to different...

42 CFR 422.103 - Benefits under an MA MSA plan.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 3 2014-10-01 2014-10-01 false Benefits under an MA MSA plan. 422.103 Section 422... § 422.103 Benefits under an MA MSA plan. (a) General rule. An MA organization offering an MA MSA plan... deductible. (b) Countable expenses. An MA organization offering an MA MSA plan must count toward the annual...

42 CFR 422.103 - Benefits under an MA MSA plan.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 3 2012-10-01 2012-10-01 false Benefits under an MA MSA plan. 422.103 Section 422... § 422.103 Benefits under an MA MSA plan. (a) General rule. An MA organization offering an MA MSA plan... deductible. (b) Countable expenses. An MA organization offering an MA MSA plan must count toward the annual...

42 CFR 422.103 - Benefits under an MA MSA plan.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 3 2013-10-01 2013-10-01 false Benefits under an MA MSA plan. 422.103 Section 422... § 422.103 Benefits under an MA MSA plan. (a) General rule. An MA organization offering an MA MSA plan... deductible. (b) Countable expenses. An MA organization offering an MA MSA plan must count toward the annual...

26 CFR 1.1400L(b)-1 - Additional first year depreciation deduction for qualified New York Liberty Zone property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... manner (for example, the election cannot be made through a request under section 446(e) to change the...) and depreciated under section 168; (iii) Computer software as defined in, and depreciated under... consent, the taxpayer must submit a request for a letter ruling. (ii) Automatic 6-month extension. If a...

26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... recaptured by the recognition of the gain realized on the transfer. Paragraph (c) of this section sets forth rules concerning the character of, and limitations on, the gain required to be recognized. Paragraph (d... of gain required—(1) In general. If a U.S. person transfers any assets of a foreign branch to a...

26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... recaptured by the recognition of the gain realized on the transfer. Paragraph (c) of this section sets forth rules concerning the character of, and limitations on, the gain required to be recognized. Paragraph (d... of gain required—(1) In general. If a U.S. person transfers any assets of a foreign branch to a...

26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... recaptured by the recognition of the gain realized on the transfer. Paragraph (c) of this section sets forth rules concerning the character of, and limitations on, the gain required to be recognized. Paragraph (d... of gain required—(1) In general. If a U.S. person transfers any assets of a foreign branch to a...

26 CFR 1.419-1T - Treatment of welfare benefit funds. (Temporary)

Code of Federal Regulations, 2010 CFR

2010-04-01

... reserve or a premium stabilization reserve maintained by an insurance company is a “fund,” or part of a... in the reserve applied against its future years' benefit costs or insurance premiums. Also, if an... reserves. Q-2: When do the deduction rules of section 419, as enacted by the Tax Reform Act of 1984, become...

Sherlock Holmes and the Curious Case of the Human Locomotor Central Pattern Generator.

PubMed

Klarner, Taryn; Zehr, E Paul

2018-03-14

Evidence first described in reduced animal models over 100 years ago led to deductions about the control of locomotion through spinal locomotor central pattern generating (CPG) networks. These discoveries in nature were contemporaneous with another form of deductive reasoning found in popular culture-that of Arthur Conan Doyle's detective "Sherlock Holmes". Since the invasive methods used in reduced non-human animal preparations are not amenable to study in humans, we are left instead with deducing from other measures and observations. Using the deductive reasoning approach of Sherlock Holmes as a metaphor for framing research into human CPGs, we speculate and weigh the evidence that should be observable in humans based on knowledge from other species. This review summarizes indirect inference to assess "observable evidence" of pattern generating activity which leads to the logical deduction of CPG contributions to arm and leg activity during locomotion in humans. The question of where a CPG may be housed in the human nervous system remains incompletely resolved at this time. Ongoing understanding, elaboration and application of functioning locomotor CPGs in humans is important for gait rehabilitation strategies in those with neurological injuries.

45 CFR 158.232 - Calculating the credibility adjustment.

Code of Federal Regulations, 2011 CFR

2011-10-01

... experience is zero. (2) The base credibility factor for partially credible experience is determined based on... adjustment for an MLR based on partially credible experience is zero if both of the following conditions are... deductible factor is based on the average per person deductible of policies whose experience is included in...

The Method of Anschauung: From Johann H. Pestalozzi to Herbert Spencer.

ERIC Educational Resources Information Center

Takaya, Keiichi

2003-01-01

One of the major inventions of modern education is the instructional use of "Anschauung," an experience-based learning technique that was influential both as a method of instruction (more effective than mere book-learning and rote memorization) and as a rejection of old social arrangements that inculcated traditional values through deductive and…

26 CFR 1.1400L(b)-1 - Additional first year depreciation deduction for qualified New York Liberty Zone property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... qualified New York Liberty Zone property. 1.1400L(b)-1 Section 1.1400L(b)-1 Internal Revenue INTERNAL... qualified New York Liberty Zone property. (a) Scope. This section provides the rules for determining the 30... of Manhattan in the City of New York, New York. (3) Nonresidential real property and residential...

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

Code of Federal Regulations, 2013 CFR

2013-04-01

...). Further, payments that the withholding agent can reliably associate with documentary evidence described in... valid documentary evidence under §§ 1.1441-1(e)(1)(ii)(2) and 1.6049-5(c)(1) or (4) but cannot determine a payee's classification from the documentary evidence must apply the rules of this paragraph (b)(3...

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

Code of Federal Regulations, 2012 CFR

2012-04-01

...). Further, payments that the withholding agent can reliably associate with documentary evidence described in... valid documentary evidence under §§ 1.1441-1(e)(1)(ii)(2) and 1.6049-5(c)(1) or (4) but cannot determine a payee's classification from the documentary evidence must apply the rules of this paragraph (b)(3...

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

Code of Federal Regulations, 2011 CFR

2011-04-01

...). Further, payments that the withholding agent can reliably associate with documentary evidence described in... valid documentary evidence under §§ 1.1441-1(e)(1)(ii)(2) and 1.6049-5(c)(1) or (4) but cannot determine a payee's classification from the documentary evidence must apply the rules of this paragraph (b)(3...

26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

26 CFR 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 2518 and the corresponding regulations. For rules relating to when the transfer creating the interest... creating the interest occurs, see § 25.2518-2(c)(3) and (c)(4) of this chapter. (c) Effective date. The... creating the interest to be disclaimed made on or after December 31, 1997. [T.D. 8095, 51 FR 28368, Aug. 7...

26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

Code of Federal Regulations, 2014 CFR

2014-04-01

... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Intangible drilling and development costs in the...

26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

Code of Federal Regulations, 2013 CFR

2013-04-01

... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Intangible drilling and development costs in the...

26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

Code of Federal Regulations, 2011 CFR

2011-04-01

... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Intangible drilling and development costs in the...

26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Intangible drilling and development costs in the...

26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

Code of Federal Regulations, 2012 CFR

2012-04-01

... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Intangible drilling and development costs in the...

26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... function constituting the ground for the exemption of the organization to which the contribution is made...)(3). In general, the amount of the reduction is equal to one-half of the amount of gain (other than gain described in paragraph (d) of this section) which would not have been long-term capital gain if...

26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

Code of Federal Regulations, 2013 CFR

2013-04-01

... function constituting the ground for the exemption of the organization to which the contribution is made...)(3). In general, the amount of the reduction is equal to one-half of the amount of gain (other than gain described in paragraph (d) of this section) which would not have been long-term capital gain if...

26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... function constituting the ground for the exemption of the organization to which the contribution is made...)(3). In general, the amount of the reduction is equal to one-half of the amount of gain (other than gain described in paragraph (d) of this section) which would not have been long-term capital gain if...

Effects of Inquiry-Based Agriscience Instruction on Student Scientific Reasoning

ERIC Educational Resources Information Center

Thoron, Andrew C.; Myers, Brian E.

2012-01-01

The purpose of this study was to determine the effect of inquiry-based agriscience instruction on student scientific reasoning. Scientific reasoning is defined as the use of the scientific method, inductive, and deductive reasoning to develop and test hypothesis. Developing scientific reasoning skills can provide learners with a connection to the…

26 CFR 1.1312-2 - Double allowance of a deduction or credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... return for 1950 claimed and was allowed a deduction for destruction of timber by a forest fire. Subsequently, it was discovered that the forest fire occurred in 1951 rather than 1950. After the expiration of... refund for 1951 based upon a deduction for the fire loss in that year. The Commissioner in 1955 allows...

26 CFR 1.1312-2 - Double allowance of a deduction or credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxpayer in his return for 1950 claimed and was allowed a deduction for destruction of timber by a forest fire. Subsequently, it was discovered that the forest fire occurred in 1951 rather than 1950. After the... claim for refund for 1951 based upon a deduction for the fire loss in that year. The Commissioner in...

Deductive Reasoning to Teach Newton's Law of Motion

ERIC Educational Resources Information Center

Lee, Han Su; Park, Jongwon

2013-01-01

Finding out about and then understanding the forces acting on a moving object, based on a description of the change in motion of this object, is an important part of the conceptual understanding of Newton's law of motion. Using Hempel's deductive-normative model for scientific explanation, we developed a deductive explanation task (DET),…

Survey of Literature Pertaining to Decision Making Styles and Individual Factors

DTIC Science & Technology

2005-10-01

facilitation Rules of engagement (ROE) Deductive reasoning Heuristic(s) Emotion/ Affect Consensus Time pressure Rational decision making Recognition...managers are more likely to use an intuitive decision making style, while Sensing/ Feeling types use more of a rational style. These results were also...performance of the individual, team and organization. Research has indicated that a variety of individual factors affect the way in which people make

26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., mental, or emotional well-being, as a result of poverty or temporary distress. Examples of needy persons... the victim of a natural disaster (such as fire or flood), a person who is the victim of a civil disaster (such as a civil disturbance), a person who is temporarily not self-sufficient as a result of a...

Genie: An Inference Engine with Applications to Vulnerability Analysis.

DTIC Science & Technology

1986-06-01

Stanford Artifcial intelligence Laboratory, 1976. 15 D. A. Waterman and F. Hayes-Roth, eds. Pattern-Directed Inference Systems. Academic Press, Inc...Continue an reverse aide It nlecessary mid Identify by block rnmbor) ; f Expert Systems Artificial Intelligence % Vulnerability Analysis Knowledge...deduction it is used wherever possible in data -driven mode (forward chaining). Production rules - JIM 0 g79OOFMV55@S I INCLASSTpnF SECURITY CLASSIFICATION OF

Health savings accounts--a revolutionary method of funding medical care expenses.

PubMed

Knox, George Con

2004-10-01

Health Savings Accounts coupled with a High-Deductible Health Care plan offer many eligible individuals the opportunity to reduce their insurance premiums and create a tax-deductible account to pay medical, dental, and vision care expenses.

Exploration of SWRL Rule Bases through Visualization, Paraphrasing, and Categorization of Rules

NASA Astrophysics Data System (ADS)

Hassanpour, Saeed; O'Connor, Martin J.; Das, Amar K.

Rule bases are increasingly being used as repositories of knowledge content on the Semantic Web. As the size and complexity of these rule bases increases, developers and end users need methods of rule abstraction to facilitate rule management. In this paper, we describe a rule abstraction method for Semantic Web Rule Language (SWRL) rules that is based on lexical analysis and a set of heuristics. Our method results in a tree data structure that we exploit in creating techniques to visualize, paraphrase, and categorize SWRL rules. We evaluate our approach by applying it to several biomedical ontologies that contain SWRL rules, and show how the results reveal rule patterns within the rule base. We have implemented our method as a plug-in tool for Protégé-OWL, the most widely used ontology modeling software for the Semantic Web. Our tool can allow users to rapidly explore content and patterns in SWRL rule bases, enabling their acquisition and management.

Breaking through "The Dominion of Facts": Sarah Josepha Hale's Instructive Legacy.

ERIC Educational Resources Information Center

Henning, Martha L.

The 18th and 19th centuries saw a real tension between inductive and deductive methods of reason. Spokesperson for her era through her association with the popular "Godey's Ladies' Book," Sarah Josepha Hale addressed this tension in 1858, citing an article by Thomas Henry Buckle ascribing the method of deduction to women and that of induction to…

RuleMonkey: software for stochastic simulation of rule-based models

PubMed Central

2010-01-01

Background The system-level dynamics of many molecular interactions, particularly protein-protein interactions, can be conveniently represented using reaction rules, which can be specified using model-specification languages, such as the BioNetGen language (BNGL). A set of rules implicitly defines a (bio)chemical reaction network. The reaction network implied by a set of rules is often very large, and as a result, generation of the network implied by rules tends to be computationally expensive. Moreover, the cost of many commonly used methods for simulating network dynamics is a function of network size. Together these factors have limited application of the rule-based modeling approach. Recently, several methods for simulating rule-based models have been developed that avoid the expensive step of network generation. The cost of these "network-free" simulation methods is independent of the number of reactions implied by rules. Software implementing such methods is now needed for the simulation and analysis of rule-based models of biochemical systems. Results Here, we present a software tool called RuleMonkey, which implements a network-free method for simulation of rule-based models that is similar to Gillespie's method. The method is suitable for rule-based models that can be encoded in BNGL, including models with rules that have global application conditions, such as rules for intramolecular association reactions. In addition, the method is rejection free, unlike other network-free methods that introduce null events, i.e., steps in the simulation procedure that do not change the state of the reaction system being simulated. We verify that RuleMonkey produces correct simulation results, and we compare its performance against DYNSTOC, another BNGL-compliant tool for network-free simulation of rule-based models. We also compare RuleMonkey against problem-specific codes implementing network-free simulation methods. Conclusions RuleMonkey enables the simulation of rule-based models for which the underlying reaction networks are large. It is typically faster than DYNSTOC for benchmark problems that we have examined. RuleMonkey is freely available as a stand-alone application http://public.tgen.org/rulemonkey. It is also available as a simulation engine within GetBonNie, a web-based environment for building, analyzing and sharing rule-based models. PMID:20673321

Relations between inductive reasoning and deductive reasoning.

PubMed

Heit, Evan; Rotello, Caren M

2010-05-01

One of the most important open questions in reasoning research is how inductive reasoning and deductive reasoning are related. In an effort to address this question, we applied methods and concepts from memory research. We used 2 experiments to examine the effects of logical validity and premise-conclusion similarity on evaluation of arguments. Experiment 1 showed 2 dissociations: For a common set of arguments, deduction judgments were more affected by validity, and induction judgments were more affected by similarity. Moreover, Experiment 2 showed that fast deduction judgments were like induction judgments-in terms of being more influenced by similarity and less influenced by validity, compared with slow deduction judgments. These novel results pose challenges for a 1-process account of reasoning and are interpreted in terms of a 2-process account of reasoning, which was implemented as a multidimensional signal detection model and applied to receiver operating characteristic data. PsycINFO Database Record (c) 2010 APA, all rights reserved.

42 CFR 436.831 - Income eligibility.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., APTD, or AABD. (c) Eligibility based on countable income. If countable income determined under... charges, including enrollment fees, copayments, or deductibles imposed under § 447.51 or § 447.53 of this... deductions based on the age of bills. Subject to the provisions of paragraph (g) of this section, in...

42 CFR 436.831 - Income eligibility.

Code of Federal Regulations, 2013 CFR

2013-10-01

..., APTD, or AABD. (c) Eligibility based on countable income. If countable income determined under... charges, including enrollment fees, copayments, or deductibles imposed under § 447.51 or § 447.53 of this... deductions based on the age of bills. Subject to the provisions of paragraph (g) of this section, in...

42 CFR 436.831 - Income eligibility.

Code of Federal Regulations, 2011 CFR

2011-10-01

..., APTD, or AABD. (c) Eligibility based on countable income. If countable income determined under... charges, including enrollment fees, copayments, or deductibles imposed under § 447.51 or § 447.53 of this... deductions based on the age of bills. Subject to the provisions of paragraph (g) of this section, in...

42 CFR 436.831 - Income eligibility.

Code of Federal Regulations, 2012 CFR

2012-10-01

..., APTD, or AABD. (c) Eligibility based on countable income. If countable income determined under... charges, including enrollment fees, copayments, or deductibles imposed under § 447.51 or § 447.53 of this... deductions based on the age of bills. Subject to the provisions of paragraph (g) of this section, in...

Data-driven backward chaining

NASA Technical Reports Server (NTRS)

Haley, Paul

1991-01-01

The C Language Integrated Production System (CLIPS) cannot effectively perform sound and complete logical inference in most real-world contexts. The problem facing CLIPS is its lack of goal generation. Without automatic goal generation and maintenance, forward chaining can only deduce all instances of a relationship. Backward chaining, which requires goal generation, allows deduction of only that subset of what is logically true which is also relevant to ongoing problem solving. Goal generation can be mimicked in simple cases using forward chaining. However, such mimicry requires manual coding of additional rules which can assert an inadequate goal representation for every condition in every rule that can have corresponding facts derived by backward chaining. In general, for N rules with an average of M conditions per rule the number of goal generation rules required is on the order of N*M. This is clearly intractable from a program maintenance perspective. We describe the support in Eclipse for backward chaining which it automatically asserts as it checks rule conditions. Important characteristics of this extension are that it does not assert goals which cannot match any rule conditions, that 2 equivalent goals are never asserted, and that goals persist as long as, but no longer than, they remain relevant.

What Does Galileo's Discovery of Jupiter's Moons Tell Us About the Process of Scientific Discovery?

NASA Astrophysics Data System (ADS)

Lawson, Anton E.

In 1610, Galileo Galilei discovered Jupiter''smoons with the aid of a new morepowerful telescope of his invention. Analysisof his report reveals that his discoveryinvolved the use of at least three cycles ofhypothetico-deductive reasoning. Galileofirst used hypothetico-deductive reasoning to generateand reject a fixed star hypothesis.He then generated and rejected an ad hocastronomers-made-a-mistake hypothesis.Finally, he generated, tested, and accepted a moonhypothesis. Galileo''s reasoningis modeled in terms of Piaget''s equilibration theory,Grossberg''s theory of neurologicalactivity, a neural network model proposed by Levine &Prueitt, and another proposedby Kosslyn & Koenig. Given that hypothetico-deductivereasoning has played a rolein other important scientific discoveries, thequestion is asked whether it plays a rolein all important scientific discoveries. In otherwords, is hypothetico-deductive reasoningthe essence of the scientific method? Possiblealternative scientific methods, such asBaconian induction and combinatorial analysis,are explored and rejected as viablealternatives. Educational implications of thishypothetico-deductive view of scienceare discussed.

Competency Based Teacher Education Component. Curriculum Methods and Materials, Elementary Mathematics and Social Studies.

ERIC Educational Resources Information Center

Woodworth, William D.

Four mathematical/social studies module clusters are presented in an effort to develop proficiency in instruction and in inductive and deductive teaching procedures. Modules within the first cluster concern systems of numeration, set operations, numbers, measurement, geometry, mathematics, and reasoning. The second mathematical cluster presents…

Voting strategy for artifact reduction in digital breast tomosynthesis.

PubMed

Wu, Tao; Moore, Richard H; Kopans, Daniel B

2006-07-01

Artifacts are observed in digital breast tomosynthesis (DBT) reconstructions due to the small number of projections and the narrow angular range that are typically employed in tomosynthesis imaging. In this work, we investigate the reconstruction artifacts that are caused by high-attenuation features in breast and develop several artifact reduction methods based on a "voting strategy." The voting strategy identifies the projection(s) that would introduce artifacts to a voxel and rejects the projection(s) when reconstructing the voxel. Four approaches to the voting strategy were compared, including projection segmentation, maximum contribution deduction, one-step classification, and iterative classification. The projection segmentation method, based on segmentation of high-attenuation features from the projections, effectively reduces artifacts caused by metal and large calcifications that can be reliably detected and segmented from projections. The other three methods are based on the observation that contributions from artifact-inducing projections have higher value than those from normal projections. These methods attempt to identify the projection(s) that would cause artifacts by comparing contributions from different projections. Among the three methods, the iterative classification method provides the best artifact reduction; however, it can generate many false positive classifications that degrade the image quality. The maximum contribution deduction method and one-step classification method both reduce artifacts well from small calcifications, although the performance of artifact reduction is slightly better with the one-step classification. The combination of one-step classification and projection segmentation removes artifacts from both large and small calcifications.

Evaluation of a novel scoring and grading model for VP-based exams in postgraduate nurse education.

PubMed

Forsberg, Elenita; Ziegert, Kristina; Hult, Håkan; Fors, Uno

2015-12-01

For Virtual Patient-based exams, several scoring and grading methods have been proposed, but none have yet been validated. The aim of this study was to evaluate a new scoring and grading model for VP-based exams in postgraduate paediatric nurse education. The same student group of 19 students performed a VP-based exam in three consecutive courses. When using the scoring and grading assessment model, which contains a deduction system for unnecessary or unwanted actions, a progression was found in the three courses: 53% of the students passed the first exam, 63% the second and 84% passed the final exam. The most common reason for deduction of points was due to students asking too many interview questions or ordering too many laboratory tests. The results showed that the new scoring model made it possible to judge the students' clinical reasoning process as well as their progress. Copyright © 2015 Elsevier Ltd. All rights reserved.

[Research-based thinking of nurses at the end of their basic nursing education].

PubMed

Säämänen, J

1993-01-01

The purpose of this study was to find out the level of research-based thinking that students have internalized during their professional education. The research-based thinking of students has been investigated by analyzing the study reports, they have made at the end of their professional education. "The research-based thinking" is evaluated from the perspective of a research consumer. So, the purpose of this study was not to evaluate the level of studies, but the basis of them. The data consisted of 51 study reports. The data was analyzed by using the content analysis and descriptive statistics. The content analysis was based on the set of general rules for research using deductive methods of approach. The students' problems in research-based thinking fell mainly into the following parts: (1) the students did not use previous studies to build up the frame and the problems of their study, the students used scientific publications limitedly, it seems that the knowledge had the same value to the students regardless of the reference they have taken it from; (2) the students had difficulties in connecting the empirical part of their study with theoretical or conceptual frame. In this study the results indicated, that Finnish nursing students' research-based thinking is not mature in their study-reports at the end of education. It seems important to do further research to be able to analyze the reasons for these findings and how education could be improved in the future.

26 CFR 1.481-2 - Limitation on tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... sales were $32,000. Total deductible business expenses were $5,000. There were no receivables or... expenses 5,000 Business income 6,000 Personal exemption and itemized deductions 1,600 Taxable income 4,400... method of accounting by an electing small business corporation under subchapter S, chapter 1 of the Code...

Hospitals' search for solvency may change role of group ruling.

PubMed

Halloran, D D

1988-10-01

The Group Ruling issued by the Internal Revenue Service (IRS) to the U.S. Catholic Conference (USCC) establishes the tax-exempt status of most organizations listed in The Official Catholic Directory (OCD). The USCC Group Ruling relieves individual organizations of the obligation of filing exemption applications and relieves the IRS of the burden of reviewing them. In addition to establishing exemption from federal income tax and federal employment tax, the Group Ruling establishes the deductibility of contributions to listed organizations for the purposes of income tax, gift tax, and estate tax. The USCC Group Ruling requires that subordinate entities be organized and operate exclusively for charitable, educational, or religious purposes; engage in only insubstantial lobbying; and not participate or intervene in a political campaign on behalf of or in opposition to a particular candidate. In addition, subordinates may not be private foundations, may not be organized in foreign countries, and may not possess independent IRS exemption determinations. Recently, the USCC has had to grapple with several issues that could affect inclusion in the Group Ruling and OCD. These include: Catholic organizations with individual IRS exemptions. Catholic healthcare reorganizations. For-profit subsidiaries. Hospital participation in joint ventures. Mergers by Catholic hospitals.

Asymptotic analysis of online algorithms and improved scheme for the flow shop scheduling problem with release dates

NASA Astrophysics Data System (ADS)

Bai, Danyu

2015-08-01

This paper discusses the flow shop scheduling problem to minimise the total quadratic completion time (TQCT) with release dates in offline and online environments. For this NP-hard problem, the investigation is focused on the performance of two online algorithms based on the Shortest Processing Time among Available jobs rule. Theoretical results indicate the asymptotic optimality of the algorithms as the problem scale is sufficiently large. To further enhance the quality of the original solutions, the improvement scheme is provided for these algorithms. A new lower bound with performance guarantee is provided, and computational experiments show the effectiveness of these heuristics. Moreover, several results of the single-machine TQCT problem with release dates are also obtained for the deduction of the main theorem.

The Role of Argumentation in Hypothetico-Deductive Reasoning during Problem-Based Learning in Medical Education: A Conceptual Framework

ERIC Educational Resources Information Center

Ju, Hyunjung; Choi, Ikseon

2018-01-01

One of the important goals of problem-based learning (PBL) in medical education is to enhance medical students' clinical reasoning--hypothetico-deductive reasoning (HDR) in particular--through small group discussions. However, few studies have focused on explicit strategies for promoting students' HDR during group discussions in PBL. This paper…

Critical Multicultural Education Competencies Scale: A Scale Development Study

ERIC Educational Resources Information Center

Acar-Ciftci, Yasemin

2016-01-01

The purpose of this study is to develop a scale in order to identify the critical mutlicultural education competencies of teachers. For this reason, first of all, drawing on the knowledge in the literature, a new conceptual framework was created with deductive method based on critical theory, critical race theory and critical multicultural…

Research on design method of the full form ship with minimum thrust deduction factor

NASA Astrophysics Data System (ADS)

Zhang, Bao-ji; Miao, Ai-qin; Zhang, Zhu-xin

2015-04-01

In the preliminary design stage of the full form ships, in order to obtain a hull form with low resistance and maximum propulsion efficiency, an optimization design program for a full form ship with the minimum thrust deduction factor has been developed, which combined the potential flow theory and boundary layer theory with the optimization technique. In the optimization process, the Sequential Unconstrained Minimization Technique (SUMT) interior point method of Nonlinear Programming (NLP) was proposed with the minimum thrust deduction factor as the objective function. An appropriate displacement is a basic constraint condition, and the boundary layer separation is an additional one. The parameters of the hull form modification function are used as design variables. At last, the numerical optimization example for lines of after-body of 50000 DWT product oil tanker was provided, which indicated that the propulsion efficiency was improved distinctly by this optimal design method.

What is the role of induction and deduction in reasoning and scientific inquiry?

NASA Astrophysics Data System (ADS)

Lawson, Anton E.

2005-08-01

A long-standing and continuing controversy exists regarding the role of induction and deduction in reasoning and in scientific inquiry. Given the inherent difficulty in reconstructing reasoning patterns based on personal and historical accounts, evidence about the nature of human reasoning in scientific inquiry has been sought from a controlled experiment designed to identify the role played by enumerative induction and deduction in cognition as well as from the relatively new field of neural modeling. Both experimental results and the neurological models imply that induction across a limited set of observations plays no role in task performance and in reasoning. Therefore, support has been obtained for Popper's hypothesis that enumerative induction does not exist as a psychological process. Instead, people appear to process information in terms of increasingly abstract cycles of hypothetico-deductive reasoning. Consequently, science instruction should provide students with opportunities to generate and test increasingly complex and abstract hypotheses and theories in a hypothetico-deductive manner. In this way students can be expected to become increasingly conscious of their underlying hypothetico-deductive thought processes, increasingly skilled in their application, and hence increasingly scientifically literate.

Relations between Inductive Reasoning and Deductive Reasoning

ERIC Educational Resources Information Center

Heit, Evan; Rotello, Caren M.

2010-01-01

One of the most important open questions in reasoning research is how inductive reasoning and deductive reasoning are related. In an effort to address this question, we applied methods and concepts from memory research. We used 2 experiments to examine the effects of logical validity and premise-conclusion similarity on evaluation of arguments.…

Language Learning of Children with Typical Development Using a Deductive Metalinguistic Procedure

ERIC Educational Resources Information Center

Finestack, Lizbeth H.

2014-01-01

Purpose: In the current study, the author aimed to determine whether 4- to 6-year-old typically developing children possess requisite problem-solving and language abilities to produce, generalize, and retain a novel verb inflection when taught using an explicit, deductive teaching procedure. Method: Study participants included a cross-sectional…

Abduction, Deduction and Induction: Can These Concepts Be Used for an Understanding of Methodological Processes in Interpretative Case Studies?

ERIC Educational Resources Information Center

Åsvoll, Håvard

2014-01-01

Within the area of interpretative case studies, there appears to be a vast amount of literature about theoretical interpretations as the main analytical strategy. In light of this theoretically based strategy in case studies, this article presents an extended perspective based on Charles Sanders Peirce's concepts of abduction, deduction and…

Deductive Verification of Cryptographic Software

NASA Technical Reports Server (NTRS)

Almeida, Jose Barcelar; Barbosa, Manuel; Pinto, Jorge Sousa; Vieira, Barbara

2009-01-01

We report on the application of an off-the-shelf verification platform to the RC4 stream cipher cryptographic software implementation (as available in the openSSL library), and introduce a deductive verification technique based on self-composition for proving the absence of error propagation.

The Impact of Consumer-Directed Health Plans and Patient Socioeconomic Status on Physician Recommendations for Colorectal Cancer Screening

PubMed Central

Mallya, Giridhar; Polsky, Daniel

2008-01-01

Background Consumer-directed health plans are increasingly common, yet little is known about their impact on physician decision-making and preventive service use. Objective To determine how patients’ deductible levels and socioeconomic status may affect primary care physicians’ recommendations for colorectal cancer screening. Design, Setting, and Participants Screening recommendations were elicited using hypothetical vignettes from a national sample of 1,500 primary care physicians. Physicians were randomized to one of four vignettes describing a patient with either low or high socioeconomic status (SES) and either low- or high-deductible plan. Bivariate and multivariate analyses were used to examine how recommendations varied as a function of SES and deductible. Outcome Measures Rates of recommendation for home fecal occult blood testing, sigmoidoscopy, colonoscopy, and inappropriate screening, defined as no screening or office-based fecal occult blood testing. Results A total of 528 (49%) eligible physicians responded. Overall, 7.2% of physicians recommended inappropriate screening; 3.2% of patients with high SES in low-deductible plans received inappropriate screening recommendations and 11.4% of patients with low SES in high-deductible plans for an adjusted odds ratio of 0.22 (0.05–0.89). The odds of a colonoscopy recommendation were over ten times higher (AOR 11.46, 5.26–24.94) for patients with high SES in low-deductible plans compared to patients with low SES in high-deductible plans. Funds in medical savings accounts eliminated differences in inappropriate screening recommendations. Conclusions Patient SES and deductible-level affect physician recommendations for preventive care. Coverage of preventive services and funds in medical savings accounts may help to mitigate the impact of high-deductibles and SES on inappropriate recommendations. PMID:18629590

Deductive Updating Is Not Bayesian

ERIC Educational Resources Information Center

Markovits, Henry; Brisson, Janie; de Chantal, Pier-Luc

2015-01-01

One of the major debates concerning the nature of inferential reasoning is between counterexample-based theories such as mental model theory and probabilistic theories. This study looks at conclusion updating after the addition of statistical information to examine the hypothesis that deductive reasoning cannot be explained by probabilistic…

Perspective Tools of the Strategic Management of VFR Tourism Development at the Regional Level

ERIC Educational Resources Information Center

Gorbunov, Aleksandr P.; Efimova, Ekaterina V.; Kobets, Margarita V.; Kilinkarova, Sofiya G.

2016-01-01

This study is aimed at identifying the perspective tools of strategic management in general and strategic planning of VFR tourism (for the purpose of visiting friends and relatives) at the regional level in particular. It is based on dialectical and logical methods, analysis and synthesis, induction and deduction, the concrete historical and…

Direct versus Indirect Explicit Methods of Enhancing EFL Students' English Grammatical Competence: A Concept Checking-Based Consciousness-Raising Tasks Model

ERIC Educational Resources Information Center

Dang, Trang Thi Doan; Nguyen, Huong Thu

2013-01-01

Two approaches to grammar instruction are often discussed in the ESL literature: direct explicit grammar instruction (DEGI) (deduction) and indirect explicit grammar instruction (IEGI) (induction). This study aims to explore the effects of indirect explicit grammar instruction on EFL learners' mastery of English tenses. Ninety-four…

Connecting clinical and actuarial prediction with rule-based methods.

PubMed

Fokkema, Marjolein; Smits, Niels; Kelderman, Henk; Penninx, Brenda W J H

2015-06-01

Meta-analyses comparing the accuracy of clinical versus actuarial prediction have shown actuarial methods to outperform clinical methods, on average. However, actuarial methods are still not widely used in clinical practice, and there has been a call for the development of actuarial prediction methods for clinical practice. We argue that rule-based methods may be more useful than the linear main effect models usually employed in prediction studies, from a data and decision analytic as well as a practical perspective. In addition, decision rules derived with rule-based methods can be represented as fast and frugal trees, which, unlike main effects models, can be used in a sequential fashion, reducing the number of cues that have to be evaluated before making a prediction. We illustrate the usability of rule-based methods by applying RuleFit, an algorithm for deriving decision rules for classification and regression problems, to a dataset on prediction of the course of depressive and anxiety disorders from Penninx et al. (2011). The RuleFit algorithm provided a model consisting of 2 simple decision rules, requiring evaluation of only 2 to 4 cues. Predictive accuracy of the 2-rule model was very similar to that of a logistic regression model incorporating 20 predictor variables, originally applied to the dataset. In addition, the 2-rule model required, on average, evaluation of only 3 cues. Therefore, the RuleFit algorithm appears to be a promising method for creating decision tools that are less time consuming and easier to apply in psychological practice, and with accuracy comparable to traditional actuarial methods. (c) 2015 APA, all rights reserved).

DOE Office of Scientific and Technical Information (OSTI.GOV)

Ortoleva, Peter J.

Illustrative embodiments of systems and methods for the deductive multiscale simulation of macromolecules are disclosed. In one illustrative embodiment, a deductive multiscale simulation method may include (i) constructing a set of order parameters that model one or more structural characteristics of a macromolecule, (ii) simulating an ensemble of atomistic configurations for the macromolecule using instantaneous values of the set of order parameters, (iii) simulating thermal-average forces and diffusivities for the ensemble of atomistic configurations, and (iv) evolving the set of order parameters via Langevin dynamics using the thermal-average forces and diffusivities.

Deductive Evaluation: Formal Code Analysis With Low User Burden

NASA Technical Reports Server (NTRS)

Di Vito, Ben. L

2016-01-01

We describe a framework for symbolically evaluating iterative C code using a deductive approach that automatically discovers and proves program properties. Although verification is not performed, the method can infer detailed program behavior. Software engineering work flows could be enhanced by this type of analysis. Floyd-Hoare verification principles are applied to synthesize loop invariants, using a library of iteration-specific deductive knowledge. When needed, theorem proving is interleaved with evaluation and performed on the fly. Evaluation results take the form of inferred expressions and type constraints for values of program variables. An implementation using PVS (Prototype Verification System) is presented along with results for sample C functions.

30 CFR 1206.354 - How do I determine generating deductions?

Code of Federal Regulations, 2011 CFR

2011-07-01

... electricity from the plant tailgate value of the electricity (usually the transmission-reduced value of the...'s-length power plant contract. (b)(1) You must base your generating costs deduction on your actual annual costs associated with the construction and operation of a geothermal power plant. (i) You must...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2010 CFR

2010-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2014 CFR

2014-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2012 CFR

2012-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2013 CFR

2013-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2011 CFR

2011-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

Code of Federal Regulations, 2010 CFR

2010-04-01

... contribution is made in property other than money, the amount of the deduction is determined by the fair market... than money, the taxpayer shall state the kind of property contributed (for example, used clothing, paintings, securities) and shall state the method utilized in determining the fair market value of the...

Sherlock Holmes's Methods of Deductive Reasoning Applied to Medical Diagnostics

PubMed Central

Miller, Larry

1985-01-01

Having patterned the character of Sherlock Holmes after one of his professors, Sir Arthur Conan Doyle, himself a physician, incorporated many of the didactic qualities of the 19th century medical diagnostician into the character of Holmes. In this paper I explore Holmes's techniques of deductive reasoning and their basis in 19th and 20th century medical diagnostics. PMID:3887762

Sherlock Holmes' methods of deductive reasoning applied to medical diagnostics.

PubMed

Miller, L

1985-03-01

Having patterned the character of Sherlock Holmes after one of his professors, Sir Arthur Conan Doyle, himself a physician, incorporated many of the didactic qualities of the 19th century medical diagnostician into the character of Holmes. In this paper I explore Holmes's techniques of deductive reasoning and their basis in 19th and 20th century medical diagnostics.

Specifying Specification.

PubMed

Paulo, Norbert

2016-03-01

This paper tackles the accusation that applied ethics is no serious academic enterprise because it lacks theoretical bracing. It does so in two steps. In the first step I introduce and discuss a highly acclaimed method to guarantee stability in ethical theories: Henry Richardson's specification. The discussion shows how seriously ethicists take the stability of the connection between the foundational parts of their theories and their further development as well as their "application" to particular problems or cases. A detailed scrutiny of specification leads to the second step, where I use insights from legal theory to inform the debate around stability from that point of view. This view reveals some of specification's limitations. I suggest that, once specification is sufficiently specified, it appears astonishingly similar to deduction as used in legal theory. Legal theory also provides valuable insight into the functional range of deduction and its relation to other forms of reasoning. This leads to a richer understanding of stability in normative theories and to a smart division of labor between deduction and other forms of reasoning. The comparison to legal theory thereby provides a framework for how different methods such as specification, deduction, balancing, and analogy relate to one another.

Performance back-deduction from a loading to flow coefficient map: Application to radial turbine

NASA Astrophysics Data System (ADS)

Carbonneau, Xavier; Binder, Nicolas

2012-12-01

Radial turbine stages are often used for applications requiring off-design operation, as turbocharging for instance. The off-design ability of such stages is commonly analyzed through the traditional turbine map, plotting the reduced mass-flow against the pressure-ratio, for reduced-speed lines. However, some alternatives are possible, such as the flow-coefficient ( Ψ) to loading-coefficient ( φ) diagram where the pressure-ratio lines are actually straight lines, very convenient property to perform prediction. A robust method re-creating this map from a predicted Ψ-φ diagram is needed. Recent work has shown that this back-deduction quality, without the use of any loss models, depends on the knowledge of an intermediate pressure-ratio. A modelization of this parameter is then proposed. The comparison with both experimental and CFD results is presented, with quite good agreement for mass flow rate and rotational speed, and for the intermediate pressure ratio. The last part of the paper is dedicated to the application of the intermediate pressure-ratio knowledge to the improvement of the deduction of the pressure ratio lines in the Ψ-φ diagram. Beside this improvement, the back-deduction method of the classical map is structured, applied and evaluated.

Significance testing of rules in rule-based models of human problem solving

NASA Technical Reports Server (NTRS)

Lewis, C. M.; Hammer, J. M.

1986-01-01

Rule-based models of human problem solving have typically not been tested for statistical significance. Three methods of testing rules - analysis of variance, randomization, and contingency tables - are presented. Advantages and disadvantages of the methods are also described.

Learning Styles Inequity for Small to Micro Firms (SMFs): Social Exclusion through Work-Based E-Learning Practice in Europe

ERIC Educational Resources Information Center

Hardaker, Glenn; Dockery, Richard; Sabki, Aishah

2007-01-01

Purpose: The elearn2work study of learning styles in the context of small to micro firms' (SMFs) and their perceived satisfaction has identified some important finding specific to e-learning content design, delivery and international standards development. Design/methodology/approach: The method of research adopts a deductive rather than an…

The influence of different error estimates in the detection of postoperative cognitive dysfunction using reliable change indices with correction for practice effects.

PubMed

Lewis, Matthew S; Maruff, Paul; Silbert, Brendan S; Evered, Lis A; Scott, David A

2007-02-01

The reliable change index (RCI) expresses change relative to its associated error, and is useful in the identification of postoperative cognitive dysfunction (POCD). This paper examines four common RCIs that each account for error in different ways. Three rules incorporate a constant correction for practice effects and are contrasted with the standard RCI that had no correction for practice. These rules are applied to 160 patients undergoing coronary artery bypass graft (CABG) surgery who completed neuropsychological assessments preoperatively and 1 week postoperatively using error and reliability data from a comparable healthy nonsurgical control group. The rules all identify POCD in a similar proportion of patients, but the use of the within-subject standard deviation (WSD), expressing the effects of random error, as an error estimate is a theoretically appropriate denominator when a constant error correction, removing the effects of systematic error, is deducted from the numerator in a RCI.

What Is the Role of Induction and Deduction in Reasoning and Scientific Inquiry?

ERIC Educational Resources Information Center

Lawson, Anton E.

2005-01-01

A long-standing and continuing controversy exists regarding the role of induction and deduction in reasoning and in scientific inquiry. Given the inherent difficulty in reconstructing reasoning patterns based on personal and historical accounts, evidence about the nature of human reasoning in scientific inquiry has been sought from a controlled…

Theoretical geology

NASA Astrophysics Data System (ADS)

Mikeš, Daniel

2010-05-01

Theoretical geology Present day geology is mostly empirical of nature. I claim that geology is by nature complex and that the empirical approach is bound to fail. Let's consider the input to be the set of ambient conditions and the output to be the sedimentary rock record. I claim that the output can only be deduced from the input if the relation from input to output be known. The fundamental question is therefore the following: Can one predict the output from the input or can one predict the behaviour of a sedimentary system? If one can, than the empirical/deductive method has changes, if one can't than that method is bound to fail. The fundamental problem to solve is therefore the following: How to predict the behaviour of a sedimentary system? It is interesting to observe that this question is never asked and many a study is conducted by the empirical/deductive method; it seems that the empirical method has been accepted as being appropriate without question. It is, however, easy to argument that a sedimentary system is by nature complex and that several input parameters vary at the same time and that they can create similar output in the rock record. It follows trivially from these first principles that in such a case the deductive solution cannot be unique. At the same time several geological methods depart precisely from the assumption, that one particular variable is the dictator/driver and that the others are constant, even though the data do not support such an assumption. The method of "sequence stratigraphy" is a typical example of such a dogma. It can be easily argued that all the interpretation resulting from a method that is built on uncertain or wrong assumptions is erroneous. Still, this method has survived for many years, nonwithstanding all the critics it has received. This is just one example of the present day geological world and is not unique. Even the alternative methods criticising sequence stratigraphy actually depart from the same erroneous assumptions and do not solve the very fundamental issue that lies at the base of the problem. This problem is straighforward and obvious: a sedimentary system is inherently four-dimensional (3 spatial dimensions + 1 temporal dimension). Any method using an inferior number or dimensions is bound to fail to describe the evolution of a sedimentary system. It is indicative of the present day geological world that such fundamental issues be overlooked. The only reason for which one can appoint the socalled "rationality" in todays society. Simple "common sense" leads us to the conclusion that in this case the empirical method is bound to fail and the only method that can solve the problem is the theoretical approach. Reasoning that is completely trivial for the traditional exact sciences like physics and mathematics and applied sciences like engineering. However, not for geology, a science that was traditionally descriptive and jumped to empirical science, skipping the stage of theoretical science. I argue that the gap of theoretical geology is left open and needs to be filled. Every discipline in geology lacks a theoretical base. This base can only be filled by the theoretical/inductive approach and can impossibly be filled by the empirical/deductive approach. Once a critical mass of geologists realises this flaw in todays geology, we can start solving the fundamental problems in geology.

Research on key technology of the verification system of steel rule based on vision measurement

NASA Astrophysics Data System (ADS)

Jia, Siyuan; Wang, Zhong; Liu, Changjie; Fu, Luhua; Li, Yiming; Lu, Ruijun

2018-01-01

The steel rule plays an important role in quantity transmission. However, the traditional verification method of steel rule based on manual operation and reading brings about low precision and low efficiency. A machine vison based verification system of steel rule is designed referring to JJG1-1999-Verificaiton Regulation of Steel Rule [1]. What differentiates this system is that it uses a new calibration method of pixel equivalent and decontaminates the surface of steel rule. Experiments show that these two methods fully meet the requirements of the verification system. Measuring results strongly prove that these methods not only meet the precision of verification regulation, but also improve the reliability and efficiency of the verification system.

On the deduction of chemical reaction pathways from measurements of time series of concentrations.

PubMed

Samoilov, Michael; Arkin, Adam; Ross, John

2001-03-01

We discuss the deduction of reaction pathways in complex chemical systems from measurements of time series of chemical concentrations of reacting species. First we review a technique called correlation metric construction (CMC) and show the construction of a reaction pathway from measurements on a part of glycolysis. Then we present two new improved methods for the analysis of time series of concentrations, entropy metric construction (EMC), and entropy reduction method (ERM), and illustrate (EMC) with calculations on a model reaction system. (c) 2001 American Institute of Physics.

Are ecological and evolutionary theories scientific?

PubMed

Murray, B G

2001-05-01

Scientists observe nature, search for generalizations, and provide explanations for why the world is as it is. Generalizations are of two kinds. The first are descriptive and inductive, such as Boyle's Law. They are derived from observations and therefore refer to observables (in this case, pressure and volume). The second are often imaginative and form the axioms of a deductive theory, such as Newton's Laws of Motion. They often refer to unobservables (e.g. inertia and gravitation). Biology has many inductive generalizations (e.g. Bergmann's Rule and 'all cells arise from preexisting cells') but few, if any, recognized universal laws and virtually no deductive theory. Many biologists and philosophers of biology have agreed that predictive theory is inappropriate in biology, which is said to be more complex than physics, and that one can have nonpredictive explanations, such as the neo-Darwinian Theory of Evolution by Natural Selection. Other philosophers dismiss nonpredictive, explanatory theories, including evolutionary 'theory', as metaphysics. Most biologists do not think of themselves as philosophers or give much thought to the philosophical basis of their research. Nevertheless, their philosophy shows in the way they do research. The plethora of ad hoc (i.e. not universal) hypotheses indicates that biologists are reluctant inductivists in that the search for generalization does not have a high priority. Biologists test their hypotheses by verification. Theoretical physicists, in contrast, are deductive unifiers and test their explanatory hypotheses by falsification. I argue that theoretical biology (concerned with unobservables, such as fitness and natural selection) is not scientific because it lacks universal laws and predictive theory. In order to make this argument, I review the differences between verificationism and falsificationism, induction and deduction, and descriptive and explanatory laws. I show how these differ with a specific example of a successful and still useful (even if now superseded as explanatory) deductive theory, Newton's Theory of Motion. I also review some of the philosophical views expressed on these topics because philosophers seem to be even more divided than biologists, which is not at all helpful. The fact that biology does not have predictive theories does not constitute irrefutable evidence that it cannot have them. The only way to falsify this philosophical hypothesis, however, is to produce a predictive theory with universal biological laws. I have proposed such a theory, but it has been presented piecemeal. At the end of this paper, I bring the pieces together into a deductive theory on the evolution of life history traits (e.g. clutch size, mating relationships, sexual size dimorphism).

Efficiency of reactant site sampling in network-free simulation of rule-based models for biochemical systems

PubMed Central

Yang, Jin; Hlavacek, William S.

2011-01-01

Rule-based models, which are typically formulated to represent cell signaling systems, can now be simulated via various network-free simulation methods. In a network-free method, reaction rates are calculated for rules that characterize molecular interactions, and these rule rates, which each correspond to the cumulative rate of all reactions implied by a rule, are used to perform a stochastic simulation of reaction kinetics. Network-free methods, which can be viewed as generalizations of Gillespie’s method, are so named because these methods do not require that a list of individual reactions implied by a set of rules be explicitly generated, which is a requirement of other methods for simulating rule-based models. This requirement is impractical for rule sets that imply large reaction networks (i.e., long lists of individual reactions), as reaction network generation is expensive. Here, we compare the network-free simulation methods implemented in RuleMonkey and NFsim, general-purpose software tools for simulating rule-based models encoded in the BioNetGen language. The method implemented in NFsim uses rejection sampling to correct overestimates of rule rates, which introduces null events (i.e., time steps that do not change the state of the system being simulated). The method implemented in RuleMonkey uses iterative updates to track rule rates exactly, which avoids null events. To ensure a fair comparison of the two methods, we developed implementations of the rejection and rejection-free methods specific to a particular class of kinetic models for multivalent ligand-receptor interactions. These implementations were written with the intention of making them as much alike as possible, minimizing the contribution of irrelevant coding differences to efficiency differences. Simulation results show that performance of the rejection method is equal to or better than that of the rejection-free method over wide parameter ranges. However, when parameter values are such that ligand-induced aggregation of receptors yields a large connected receptor cluster, the rejection-free method is more efficient. PMID:21832806

An improved cellular automaton method to model multispecies biofilms.

PubMed

Tang, Youneng; Valocchi, Albert J

2013-10-01

Biomass-spreading rules used in previous cellular automaton methods to simulate multispecies biofilm introduced extensive mixing between different biomass species or resulted in spatially discontinuous biomass concentration and distribution; this caused results based on the cellular automaton methods to deviate from experimental results and those from the more computationally intensive continuous method. To overcome the problems, we propose new biomass-spreading rules in this work: Excess biomass spreads by pushing a line of grid cells that are on the shortest path from the source grid cell to the destination grid cell, and the fractions of different biomass species in the grid cells on the path change due to the spreading. To evaluate the new rules, three two-dimensional simulation examples are used to compare the biomass distribution computed using the continuous method and three cellular automaton methods, one based on the new rules and the other two based on rules presented in two previous studies. The relationship between the biomass species is syntrophic in one example and competitive in the other two examples. Simulation results generated using the cellular automaton method based on the new rules agree much better with the continuous method than do results using the other two cellular automaton methods. The new biomass-spreading rules are no more complex to implement than the existing rules. Copyright © 2013 Elsevier Ltd. All rights reserved.

Consumer Cost-Sharing in Marketplace vs. Employer Health Insurance Plans, 2015.

PubMed

Gabel, Jon; Whitmore, Heidi; Green, Matthew; Stromberg, Sam; Oran, Rebecca

2015-12-01

Using data from 49 states and Washington, D.C., we analyzed changes in cost-sharing under health plans offered to individuals and families through state and federal exchanges from 2014 to 2015. We examined eight vehicles for cost-sharing, including deductibles, copayments, coinsurance, and out-of-pocket limits, and compared findings with cost-sharing under employer-based insurance. We found cost-sharing under marketplace plans remained essentially unchanged from 2014 to 2015. Stable premiums during that period do not reflect greater costs borne by enrollees. Further, 56 percent of enrollees in marketplace plans attained cost-sharing reductions in 2015. However, for people without cost-sharing reductions, average copayments, deductibles, and out-of-pocket limits under catastrophic, bronze, and silver plans are considerably higher than under employer-based plans on average, while cost-sharing under gold plans is similar employer-based plans on average. Marketplace plans are far more likely than employer-based plans to require enrollees to meet deductibles before they receive coverage for prescription drugs.

DTFP-Growth: Dynamic Threshold-Based FP-Growth Rule Mining Algorithm Through Integrating Gene Expression, Methylation, and Protein-Protein Interaction Profiles.

PubMed

Mallik, Saurav; Bhadra, Tapas; Mukherji, Ayan; Mallik, Saurav; Bhadra, Tapas; Mukherji, Ayan; Mallik, Saurav; Bhadra, Tapas; Mukherji, Ayan

2018-04-01

Association rule mining is an important technique for identifying interesting relationships between gene pairs in a biological data set. Earlier methods basically work for a single biological data set, and, in maximum cases, a single minimum support cutoff can be applied globally, i.e., across all genesets/itemsets. To overcome this limitation, in this paper, we propose dynamic threshold-based FP-growth rule mining algorithm that integrates gene expression, methylation and protein-protein interaction profiles based on weighted shortest distance to find the novel associations among different pairs of genes in multi-view data sets. For this purpose, we introduce three new thresholds, namely, Distance-based Variable/Dynamic Supports (DVS), Distance-based Variable Confidences (DVC), and Distance-based Variable Lifts (DVL) for each rule by integrating co-expression, co-methylation, and protein-protein interactions existed in the multi-omics data set. We develop the proposed algorithm utilizing these three novel multiple threshold measures. In the proposed algorithm, the values of , , and are computed for each rule separately, and subsequently it is verified whether the support, confidence, and lift of each evolved rule are greater than or equal to the corresponding individual , , and values, respectively, or not. If all these three conditions for a rule are found to be true, the rule is treated as a resultant rule. One of the major advantages of the proposed method compared with other related state-of-the-art methods is that it considers both the quantitative and interactive significance among all pairwise genes belonging to each rule. Moreover, the proposed method generates fewer rules, takes less running time, and provides greater biological significance for the resultant top-ranking rules compared to previous methods.

Automatic rule generation for high-level vision

NASA Technical Reports Server (NTRS)

Rhee, Frank Chung-Hoon; Krishnapuram, Raghu

1992-01-01

A new fuzzy set based technique that was developed for decision making is discussed. It is a method to generate fuzzy decision rules automatically for image analysis. This paper proposes a method to generate rule-based approaches to solve problems such as autonomous navigation and image understanding automatically from training data. The proposed method is also capable of filtering out irrelevant features and criteria from the rules.

Simulation-Based Rule Generation Considering Readability

PubMed Central

Yahagi, H.; Shimizu, S.; Ogata, T.; Hara, T.; Ota, J.

2015-01-01

Rule generation method is proposed for an aircraft control problem in an airport. Designing appropriate rules for motion coordination of taxiing aircraft in the airport is important, which is conducted by ground control. However, previous studies did not consider readability of rules, which is important because it should be operated and maintained by humans. Therefore, in this study, using the indicator of readability, we propose a method of rule generation based on parallel algorithm discovery and orchestration (PADO). By applying our proposed method to the aircraft control problem, the proposed algorithm can generate more readable and more robust rules and is found to be superior to previous methods. PMID:27347501

Inductive/Deductive Learning by Considering the Role of Gender--A Case Study of Iranian French-Learners

ERIC Educational Resources Information Center

Rahmatian, Rouhollah; Zarekar, Fatemeh

2016-01-01

This article defines the objective of discovering the first preferred styles of Iranian learners of French as a Foreign Language (FFL) as regards inductive or deductive learning; and secondly, the difference between gender-based learning tendencies. Considering these points as target variables, the questionnaire developed by Felder and Silverman…

A hybrid stochastic approach for self-location of wireless sensors in indoor environments.

PubMed

Lloret, Jaime; Tomas, Jesus; Garcia, Miguel; Canovas, Alejandro

2009-01-01

Indoor location systems, especially those using wireless sensor networks, are used in many application areas. While the need for these systems is widely proven, there is a clear lack of accuracy. Many of the implemented applications have high errors in their location estimation because of the issues arising in the indoor environment. Two different approaches had been proposed using WLAN location systems: on the one hand, the so-called deductive methods take into account the physical properties of signal propagation. These systems require a propagation model, an environment map, and the position of the radio-stations. On the other hand, the so-called inductive methods require a previous training phase where the system learns the received signal strength (RSS) in each location. This phase can be very time consuming. This paper proposes a new stochastic approach which is based on a combination of deductive and inductive methods whereby wireless sensors could determine their positions using WLAN technology inside a floor of a building. Our goal is to reduce the training phase in an indoor environment, but, without an loss of precision. Finally, we compare the measurements taken using our proposed method in a real environment with the measurements taken by other developed systems. Comparisons between the proposed system and other hybrid methods are also provided.

A Hybrid Stochastic Approach for Self-Location of Wireless Sensors in Indoor Environments

PubMed Central

Lloret, Jaime; Tomas, Jesus; Garcia, Miguel; Canovas, Alejandro

2009-01-01

Indoor location systems, especially those using wireless sensor networks, are used in many application areas. While the need for these systems is widely proven, there is a clear lack of accuracy. Many of the implemented applications have high errors in their location estimation because of the issues arising in the indoor environment. Two different approaches had been proposed using WLAN location systems: on the one hand, the so-called deductive methods take into account the physical properties of signal propagation. These systems require a propagation model, an environment map, and the position of the radio-stations. On the other hand, the so-called inductive methods require a previous training phase where the system learns the received signal strength (RSS) in each location. This phase can be very time consuming. This paper proposes a new stochastic approach which is based on a combination of deductive and inductive methods whereby wireless sensors could determine their positions using WLAN technology inside a floor of a building. Our goal is to reduce the training phase in an indoor environment, but, without an loss of precision. Finally, we compare the measurements taken using our proposed method in a real environment with the measurements taken by other developed systems. Comparisons between the proposed system and other hybrid methods are also provided. PMID:22412334

Five types of OECD healthcare systems: empirical results of a deductive classification.

PubMed

Böhm, Katharina; Schmid, Achim; Götze, Ralf; Landwehr, Claudia; Rothgang, Heinz

2013-12-01

This article classifies 30 OECD healthcare systems according to a deductively generated typology by Rothgang and Wendt [1]. This typology distinguishes three core dimensions of the healthcare system: regulation, financing, and service provision, and three types of actors: state, societal, and private actors. We argue that there is a hierarchical relationship between the three dimensions, led by regulation, followed by financing and finally service provision, where the superior dimension restricts the nature of the subordinate dimensions. This hierarchy rule limits the number of theoretically plausible types to ten. To test our argument, we classify 30 OECD healthcare systems, mainly using OECD Health Data and WHO country reports. The classification results in five system types: the National Health Service, the National Health Insurance, the Social Health Insurance, the Etatist Social Health Insurance, and the Private Health System. All five types belong to the group of healthcare system types considered theoretically plausible. Merely Slovenia does not comply with our assumption of a hierarchy among dimensions and typical actors due to its singular transformation history. Crown Copyright © 2013. Published by Elsevier Ireland Ltd. All rights reserved.

Diagnosis of edge condition based on force measurement during milling of composites

NASA Astrophysics Data System (ADS)

Felusiak, Agata; Twardowski, Paweł

2018-04-01

The present paper presents comparative results of the forecasting of a cutting tool wear with the application of different methods of diagnostic deduction based on the measurement of cutting force components. The research was carried out during the milling of the Duralcan F3S.10S aluminum-ceramic composite. Prediction of the toolwear was based on one variable, two variables regression Multilayer Perceptron(MLP)and Radial Basis Function(RBF)neural networks. Forecasting the condition of the cutting tool on the basis of cutting forces has yielded very satisfactory results.

12 CFR 713.6 - What is the permissible deductible?

Code of Federal Regulations, 2011 CFR

2011-01-01

... based on it having assets in excess of $1 million as reflected in its most recent year-end 5300 call... assets up to a maximum of $200,000; for credit unions over $1 million in assets that qualify for NCUA's... 12 Banks and Banking 6 2011-01-01 2011-01-01 false What is the permissible deductible? 713.6...

12 CFR 713.6 - What is the permissible deductible?

Code of Federal Regulations, 2012 CFR

2012-01-01

... based on it having assets in excess of $1 million as reflected in its most recent year-end 5300 call... assets up to a maximum of $200,000; for credit unions over $1 million in assets that qualify for NCUA's... 12 Banks and Banking 7 2012-01-01 2012-01-01 false What is the permissible deductible? 713.6...

Inferring Facts From Fiction: Reading Correct and Incorrect Information Affects Memory for Related Information

PubMed Central

Butler, Andrew C.; Dennis, Nancy A.; Marsh, Elizabeth J.

2012-01-01

People can acquire both true and false knowledge about the world from fictional stories (Marsh & Fazio, 2007). The present study explored whether the benefits and costs of learning about the world from fictional stories extend beyond memory for directly stated pieces of information. Of interest was whether readers would use correct and incorrect story references to make deductive inferences about related information in the story, and then integrate those inferences into their knowledge bases. Subjects read stories containing correct, neutral, and misleading references to facts about the world; each reference could be combined with another reference that occurred in a later sentence to make a deductive inference. Later, they answered general knowledge questions that tested for these deductive inferences. The results showed that subjects generated and retained the deductive inferences regardless of whether the inferences were consistent or inconsistent with world knowledge, and irrespective of whether the references were placed consecutively in the text or separated by many sentences. Readers learn more than what is directly stated in stories; they use references to the real world to make both correct and incorrect inferences that are integrated into their knowledge bases. PMID:22640369

Changes in Consumer Cost-Sharing for Health Plans Sold in the ACA's Insurance Marketplaces, 2015 to 2016.

PubMed

Gabel, Jon; Green, Matthew; Call, Adrienne; Whitmore, Heidi; Stromberg, Sam; Oran, Rebecca

2016-05-01

This brief examines changes in consumer health plan cost-sharing--deductibles, copayments, coinsurance, and out-of-pocket limits--for coverage offered in the Affordable Care Act's marketplaces between 2015 and 2016. Three of seven measures studied rose moderately in 2016, an increase attributable in part to a shift in the mix of plans offered in the marketplaces, from plans with higher actuarial value (platinum and gold plans) to those that have less generous coverage (bronze and silver plans). Nearly 60 percent of enrollees in marketplace plans receive cost-sharing reductions as part of income-based assistance. For enrollees without cost-sharing reductions, average copayments, deductibles, and out-of-pocket limits remain considerably higher under bronze and silver plans than under employer-based plans; cost-sharing is similar in gold plans and employer plans. Marketplace plans are more likely than employer-based plans to impose a deductible for prescription drugs but no less likely to do so for primary care visits.

Demand-side management: Why ratemaking should`nt control tax policy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Haney, J.D.

1995-01-01

As utilities spend money on demand-side management (DSM) programs, they usually deduct their costs currently as ordinary and necessary business expenses. However, state regulators may force deferral of DSM costs for ratemaking purposes, with possible consequences on tax returns. When regulators defer DSM costs, the Internal Revenue Service (IRS) has offered several theories to challenge current tax deductions. One theory requires capitilization instead of a current deduction if regulators include the DSM cost in rate base and provide for a rate of return on the balance. The IRS explained this theory two years ago in a White Paper on conservationmore » expenses: The direct relationship between a rate of return allowed by the Regulator for conservation expenditures allowed in rate base and future profits establishes a prima facie case for capitalization under the future benefit standard. The authors believe that IRS policy should not be linked to ratemaking decisions.« less

26 CFR 1.832-5 - Deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-5 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

Research of Litchi Diseases Diagnosis Expertsystem Based on Rbr and Cbr

NASA Astrophysics Data System (ADS)

Xu, Bing; Liu, Liqun

To conquer the bottleneck problems existing in the traditional rule-based reasoning diseases diagnosis system, such as low reasoning efficiency and lack of flexibility, etc.. It researched the integrated case-based reasoning (CBR) and rule-based reasoning (RBR) technology, and put forward a litchi diseases diagnosis expert system (LDDES) with integrated reasoning method. The method use data mining and knowledge obtaining technology to establish knowledge base and case library. It adopt rules to instruct the retrieval and matching for CBR, and use association rule and decision trees algorithm to calculate case similarity.The experiment shows that the method can increase the system's flexibility and reasoning ability, and improve the accuracy of litchi diseases diagnosis.

Comparative analysis of expert and machine-learning methods for classification of body cavity effusions in companion animals.

PubMed

Hotz, Christine S; Templeton, Steven J; Christopher, Mary M

2005-03-01

A rule-based expert system using CLIPS programming language was created to classify body cavity effusions as transudates, modified transudates, exudates, chylous, and hemorrhagic effusions. The diagnostic accuracy of the rule-based system was compared with that produced by 2 machine-learning methods: Rosetta, a rough sets algorithm and RIPPER, a rule-induction method. Results of 508 body cavity fluid analyses (canine, feline, equine) obtained from the University of California-Davis Veterinary Medical Teaching Hospital computerized patient database were used to test CLIPS and to test and train RIPPER and Rosetta. The CLIPS system, using 17 rules, achieved an accuracy of 93.5% compared with pathologist consensus diagnoses. Rosetta accurately classified 91% of effusions by using 5,479 rules. RIPPER achieved the greatest accuracy (95.5%) using only 10 rules. When the original rules of the CLIPS application were replaced with those of RIPPER, the accuracy rates were identical. These results suggest that both rule-based expert systems and machine-learning methods hold promise for the preliminary classification of body fluids in the clinical laboratory.

Rule Extracting based on MCG with its Application in Helicopter Power Train Fault Diagnosis

NASA Astrophysics Data System (ADS)

Wang, M.; Hu, N. Q.; Qin, G. J.

2011-07-01

In order to extract decision rules for fault diagnosis from incomplete historical test records for knowledge-based damage assessment of helicopter power train structure. A method that can directly extract the optimal generalized decision rules from incomplete information based on GrC was proposed. Based on semantic analysis of unknown attribute value, the granule was extended to handle incomplete information. Maximum characteristic granule (MCG) was defined based on characteristic relation, and MCG was used to construct the resolution function matrix. The optimal general decision rule was introduced, with the basic equivalent forms of propositional logic, the rules were extracted and reduction from incomplete information table. Combined with a fault diagnosis example of power train, the application approach of the method was present, and the validity of this method in knowledge acquisition was proved.

A hybrid learning method for constructing compact rule-based fuzzy models.

PubMed

Zhao, Wanqing; Niu, Qun; Li, Kang; Irwin, George W

2013-12-01

The Takagi–Sugeno–Kang-type rule-based fuzzy model has found many applications in different fields; a major challenge is, however, to build a compact model with optimized model parameters which leads to satisfactory model performance. To produce a compact model, most existing approaches mainly focus on selecting an appropriate number of fuzzy rules. In contrast, this paper considers not only the selection of fuzzy rules but also the structure of each rule premise and consequent, leading to the development of a novel compact rule-based fuzzy model. Here, each fuzzy rule is associated with two sets of input attributes, in which the first is used for constructing the rule premise and the other is employed in the rule consequent. A new hybrid learning method combining the modified harmony search method with a fast recursive algorithm is hereby proposed to determine the structure and the parameters for the rule premises and consequents. This is a hard mixed-integer nonlinear optimization problem, and the proposed hybrid method solves the problem by employing an embedded framework, leading to a significantly reduced number of model parameters and a small number of fuzzy rules with each being as simple as possible. Results from three examples are presented to demonstrate the compactness (in terms of the number of model parameters and the number of rules) and the performance of the fuzzy models obtained by the proposed hybrid learning method, in comparison with other techniques from the literature.

42 CFR 408.42 - Deduction from railroad retirement benefits.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those benefits...

42 CFR 417.158 - Payroll deductions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Payroll deductions. 417.158 Section 417.158 Public....158 Payroll deductions. Each employing entity that provides payroll deductions as a means of paying... employee's contribution, if any, to be paid through payroll deductions. [59 FR 49841, Sept. 30, 1994] ...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAXES Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are specified in... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to... companies, other than mutual fire insurance companies described in § 1.831-1, are also allowed a deduction...

Brains studying brains: look before you think in vision

NASA Astrophysics Data System (ADS)

Zhaoping, Li

2016-06-01

Using our own brains to study our brains is extraordinary. For example, in vision this makes us naturally blind to our own blindness, since our impression of seeing our world clearly is consistent with our ignorance of what we do not see. Our brain employs its ‘conscious’ part to reason and make logical deductions using familiar rules and past experience. However, human vision employs many ‘subconscious’ brain parts that follow rules alien to our intuition. Our blindness to our unknown unknowns and our presumptive intuitions easily lead us astray in asking and formulating theoretical questions, as witnessed in many unexpected and counter-intuitive difficulties and failures encountered by generations of scientists. We should therefore pay a more than usual amount of attention and respect to experimental data when studying our brain. I show that this can be productive by reviewing two vision theories that have provided testable predictions and surprising insights.

Brains studying brains: look before you think in vision.

PubMed

Zhaoping, Li

2016-05-11

Using our own brains to study our brains is extraordinary. For example, in vision this makes us naturally blind to our own blindness, since our impression of seeing our world clearly is consistent with our ignorance of what we do not see. Our brain employs its 'conscious' part to reason and make logical deductions using familiar rules and past experience. However, human vision employs many 'subconscious' brain parts that follow rules alien to our intuition. Our blindness to our unknown unknowns and our presumptive intuitions easily lead us astray in asking and formulating theoretical questions, as witnessed in many unexpected and counter-intuitive difficulties and failures encountered by generations of scientists. We should therefore pay a more than usual amount of attention and respect to experimental data when studying our brain. I show that this can be productive by reviewing two vision theories that have provided testable predictions and surprising insights.

Uncertain deduction and conditional reasoning.

PubMed

Evans, Jonathan St B T; Thompson, Valerie A; Over, David E

2015-01-01

There has been a paradigm shift in the psychology of deductive reasoning. Many researchers no longer think it is appropriate to ask people to assume premises and decide what necessarily follows, with the results evaluated by binary extensional logic. Most every day and scientific inference is made from more or less confidently held beliefs and not assumptions, and the relevant normative standard is Bayesian probability theory. We argue that the study of "uncertain deduction" should directly ask people to assign probabilities to both premises and conclusions, and report an experiment using this method. We assess this reasoning by two Bayesian metrics: probabilistic validity and coherence according to probability theory. On both measures, participants perform above chance in conditional reasoning, but they do much better when statements are grouped as inferences, rather than evaluated in separate tasks.

Development of flying qualities criteria for single pilot instrument flight operations

NASA Technical Reports Server (NTRS)

Bar-Gill, A.; Nixon, W. B.; Miller, G. E.

1982-01-01

Flying qualities criteria for Single Pilot Instrument Flight Rule (SPIFR) operations were investigated. The ARA aircraft was modified and adapted for SPIFR operations. Aircraft configurations to be flight-tested were chosen and matched on the ARA in-flight simulator, implementing modern control theory algorithms. Mission planning and experimental matrix design were completed. Microprocessor software for the onboard data acquisition system was debugged and flight-tested. Flight-path reconstruction procedure and the associated FORTRAN program were developed. Algorithms associated with the statistical analysis of flight test results and the SPIFR flying qualities criteria deduction are discussed.

Collaborative use of virtual patients after a lecture enhances learning with minimal investment of cognitive load.

PubMed

Marei, Hesham F; Donkers, Jeroen; Al-Eraky, Mohamed M; Van Merrienboer, Jeroen J G

2018-05-25

The use of virtual patients (VPs), due to their high complexity and/or inappropriate sequencing with other instructional methods, might cause a high cognitive load, which hampers learning. To investigate the efficiency of instructional methods that involved three different applications of VPs combined with lectures. From two consecutive batches, 171 out of 183 students have participated in lecture and VPs sessions. One group received a lecture session followed by a collaborative VPs learning activity (collaborative deductive). The other two groups received a lecture session and an independent VP learning activity, which either followed the lecture session (independent deductive) or preceded it (independent inductive). All groups were administrated written knowledge acquisition and retention tests as well as transfer tests using two new VPs. All participants completed a cognitive load questionnaire, which measured intrinsic, extraneous and germane load. Mixed effect analysis of cognitive load and efficiency using the R statistical program was performed. The highest intrinsic and extraneous load was found in the independent inductive group, while the lowest intrinsic and extraneous load was seen in the collaborative deductive group. Furthermore, comparisons showed a significantly higher efficiency, that is, higher performance in combination with lower cognitive load, for the collaborative deductive group than for the other two groups. Collaborative use of VPs after a lecture is the most efficient instructional method, of those tested, as it leads to better learning and transfer combined with lower cognitive load, when compared with independent use of VPs, either before or after the lecture.

26 CFR 1.243-1 - Deduction for dividends received by corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for dividends received by corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-1 Deduction for dividends received by corporations. (a)(1) A corporation is allowed a deduction under section 243 for...

26 CFR 1.172-1 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating loss deduction. 1.172-1 Section 1... operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating loss carryovers...

26 CFR 1.812-2 - Operations loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Gain and Loss from Operations § 1.812-2 Operations loss deduction. (a) Allowance of deduction. Section 812 provides that a life insurance company shall be allowed a deduction in computing gain... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Operations loss deduction. 1.812-2 Section 1.812...

ConGEMs: Condensed Gene Co-Expression Module Discovery Through Rule-Based Clustering and Its Application to Carcinogenesis.

PubMed

Mallik, Saurav; Zhao, Zhongming

2017-12-28

For transcriptomic analysis, there are numerous microarray-based genomic data, especially those generated for cancer research. The typical analysis measures the difference between a cancer sample-group and a matched control group for each transcript or gene. Association rule mining is used to discover interesting item sets through rule-based methodology. Thus, it has advantages to find causal effect relationships between the transcripts. In this work, we introduce two new rule-based similarity measures-weighted rank-based Jaccard and Cosine measures-and then propose a novel computational framework to detect condensed gene co-expression modules ( C o n G E M s) through the association rule-based learning system and the weighted similarity scores. In practice, the list of evolved condensed markers that consists of both singular and complex markers in nature depends on the corresponding condensed gene sets in either antecedent or consequent of the rules of the resultant modules. In our evaluation, these markers could be supported by literature evidence, KEGG (Kyoto Encyclopedia of Genes and Genomes) pathway and Gene Ontology annotations. Specifically, we preliminarily identified differentially expressed genes using an empirical Bayes test. A recently developed algorithm-RANWAR-was then utilized to determine the association rules from these genes. Based on that, we computed the integrated similarity scores of these rule-based similarity measures between each rule-pair, and the resultant scores were used for clustering to identify the co-expressed rule-modules. We applied our method to a gene expression dataset for lung squamous cell carcinoma and a genome methylation dataset for uterine cervical carcinogenesis. Our proposed module discovery method produced better results than the traditional gene-module discovery measures. In summary, our proposed rule-based method is useful for exploring biomarker modules from transcriptomic data.

On the fusion of tuning parameters of fuzzy rules and neural network

NASA Astrophysics Data System (ADS)

Mamuda, Mamman; Sathasivam, Saratha

2017-08-01

Learning fuzzy rule-based system with neural network can lead to a precise valuable empathy of several problems. Fuzzy logic offers a simple way to reach at a definite conclusion based upon its vague, ambiguous, imprecise, noisy or missing input information. Conventional learning algorithm for tuning parameters of fuzzy rules using training input-output data usually end in a weak firing state, this certainly powers the fuzzy rule and makes it insecure for a multiple-input fuzzy system. In this paper, we introduce a new learning algorithm for tuning the parameters of the fuzzy rules alongside with radial basis function neural network (RBFNN) in training input-output data based on the gradient descent method. By the new learning algorithm, the problem of weak firing using the conventional method was addressed. We illustrated the efficiency of our new learning algorithm by means of numerical examples. MATLAB R2014(a) software was used in simulating our result The result shows that the new learning method has the best advantage of training the fuzzy rules without tempering with the fuzzy rule table which allowed a membership function of the rule to be used more than one time in the fuzzy rule base.

Rules based process window OPC

NASA Astrophysics Data System (ADS)

O'Brien, Sean; Soper, Robert; Best, Shane; Mason, Mark

2008-03-01

As a preliminary step towards Model-Based Process Window OPC we have analyzed the impact of correcting post-OPC layouts using rules based methods. Image processing on the Brion Tachyon was used to identify sites where the OPC model/recipe failed to generate an acceptable solution. A set of rules for 65nm active and poly were generated by classifying these failure sites. The rules were based upon segment runlengths, figure spaces, and adjacent figure widths. 2.1 million sites for active were corrected in a small chip (comparing the pre and post rules based operations), and 59 million were found at poly. Tachyon analysis of the final reticle layout found weak margin sites distinct from those sites repaired by rules-based corrections. For the active layer more than 75% of the sites corrected by rules would have printed without a defect indicating that most rulesbased cleanups degrade the lithographic pattern. Some sites were missed by the rules based cleanups due to either bugs in the DRC software or gaps in the rules table. In the end dramatic changes to the reticle prevented catastrophic lithography errors, but this method is far too blunt. A more subtle model-based procedure is needed changing only those sites which have unsatisfactory lithographic margin.

Logic Dynamics for Deductive Inference -- Its Stability and Neural Basis

NASA Astrophysics Data System (ADS)

Tsuda, Ichiro

2014-12-01

We propose a dynamical model that represents a process of deductive inference. We discuss the stability of logic dynamics and a neural basis for the dynamics. We propose a new concept of descriptive stability, thereby enabling a structure of stable descriptions of mathematical models concerning dynamic phenomena to be clarified. The present theory is based on the wider and deeper thoughts of John S. Nicolis. In particular, it is based on our joint paper on the chaos theory of human short-term memories with a magic number of seven plus or minus two.

Deductibles in health insurance: can the actuarially fair premium reduction exceed the deductible?

PubMed

Bakker, F M; van Vliet, R C; van de Ven, W P

2000-09-01

The actuarially fair premium reduction in case of a deductible relative to full insurance is affected by: (1) out-of-pocket payments, (2) moral hazard, (3) administrative costs, and, in case of a voluntary deductible, (4) adverse selection. Both the partial effects and the total effect of these factors are analyzed. Moral hazard and adverse selection appear to have a substantial effect on the expected health care costs above a deductible but a small effect on the expected out-of-pocket expenditure. A premium model indicates that for a broad range of deductible amounts the actuarially fair premium reduction exceeds the deductible.

Extending rule-based methods to model molecular geometry and 3D model resolution.

PubMed

Hoard, Brittany; Jacobson, Bruna; Manavi, Kasra; Tapia, Lydia

2016-08-01

Computational modeling is an important tool for the study of complex biochemical processes associated with cell signaling networks. However, it is challenging to simulate processes that involve hundreds of large molecules due to the high computational cost of such simulations. Rule-based modeling is a method that can be used to simulate these processes with reasonably low computational cost, but traditional rule-based modeling approaches do not include details of molecular geometry. The incorporation of geometry into biochemical models can more accurately capture details of these processes, and may lead to insights into how geometry affects the products that form. Furthermore, geometric rule-based modeling can be used to complement other computational methods that explicitly represent molecular geometry in order to quantify binding site accessibility and steric effects. We propose a novel implementation of rule-based modeling that encodes details of molecular geometry into the rules and binding rates. We demonstrate how rules are constructed according to the molecular curvature. We then perform a study of antigen-antibody aggregation using our proposed method. We simulate the binding of antibody complexes to binding regions of the shrimp allergen Pen a 1 using a previously developed 3D rigid-body Monte Carlo simulation, and we analyze the aggregate sizes. Then, using our novel approach, we optimize a rule-based model according to the geometry of the Pen a 1 molecule and the data from the Monte Carlo simulation. We use the distances between the binding regions of Pen a 1 to optimize the rules and binding rates. We perform this procedure for multiple conformations of Pen a 1 and analyze the impact of conformation and resolution on the optimal rule-based model. We find that the optimized rule-based models provide information about the average steric hindrance between binding regions and the probability that antibodies will bind to these regions. These optimized models quantify the variation in aggregate size that results from differences in molecular geometry and from model resolution.

Intertransaction Class Association Rule Mining Based on Genetic Network Programming and Its Application to Stock Market Prediction

NASA Astrophysics Data System (ADS)

Yang, Yuchen; Mabu, Shingo; Shimada, Kaoru; Hirasawa, Kotaro

Intertransaction association rules have been reported to be useful in many fields such as stock market prediction, but still there are not so many efficient methods to dig them out from large data sets. Furthermore, how to use and measure these more complex rules should be considered carefully. In this paper, we propose a new intertransaction class association rule mining method based on Genetic Network Programming (GNP), which has the ability to overcome some shortages of Apriori-like based intertransaction association methods. Moreover, a general classifier model for intertransaction rules is also introduced. In experiments on the real world application of stock market prediction, the method shows its efficiency and ability to obtain good results and can bring more benefits with a suitable classifier considering larger interval span.

42 CFR 408.45 - Deduction from age 72 special payments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld under...

26 CFR 1.642(g)-2 - Deductions included.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be allowed...

26 CFR 1.642(g)-2 - Deductions included.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be allowed...

26 CFR 1.642(g)-2 - Deductions included.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be allowed...

26 CFR 1.642(g)-2 - Deductions included.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be allowed...

26 CFR 1.642(g)-2 - Deductions included.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It is not required that the total deductions, or the total amount of any deduction, to which section 642(g) is...

42 CFR 408.45 - Deduction from age 72 special payments.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld under...

Exploiting virtual sediment deposits to explore conceptual foundations

NASA Astrophysics Data System (ADS)

Dietze, Michael; Fuchs, Margret; Kreutzer, Sebastian

2017-04-01

Geomorphic concepts and hypotheses are usually formulated based on empiric data from the field or the laboratory (deduction). After translation into models they can be applied to case study scenarios (induction). However, the other way around - expressing hypotheses explicitly by models and test these by empiric data - is a rarely touched trail. There are several models tailored to investigate the boundary conditions and processes that generate, mobilise, route and eventually deposit sediment in a landscape. Thereby, the last part, sediment deposition, is usually omitted. Essentially, there is no model that explicitly focuses on mapping out the characteristics of sedimentary deposits - the material that is used by many disciplines to reconstruct landscape evolution. This contribution introduces the R-package sandbox, a model framework that allows creating and analysing virtual sediment sections for exploratory, explanatory, forecasting and inverse research questions. The R-package sandbox is a probabilistic and rule-based model framework for a wide range of possible applications. The model framework is used here to discuss a set of conceptual questions revolving around geochemical and geochronological methods, such as: How does sample size and sample volume affect age uncertainty? What determines the robustness of sediment fingerprinting results? How does the prepared grain size of the material of interest affect the analysis outcomes? Most of the concepts used in geosciences are underpinned by a set of assumptions, whose robustness and boundary conditions need to be assessed quantitatively. The R-package sandbox is a universal and flexible tool to engage with this challenge.

Are there two processes in reasoning? The dimensionality of inductive and deductive inferences.

PubMed

Stephens, Rachel G; Dunn, John C; Hayes, Brett K

2018-03-01

Single-process accounts of reasoning propose that the same cognitive mechanisms underlie inductive and deductive inferences. In contrast, dual-process accounts propose that these inferences depend upon 2 qualitatively different mechanisms. To distinguish between these accounts, we derived a set of single-process and dual-process models based on an overarching signal detection framework. We then used signed difference analysis to test each model against data from an argument evaluation task, in which induction and deduction judgments are elicited for sets of valid and invalid arguments. Three data sets were analyzed: data from Singmann and Klauer (2011), a database of argument evaluation studies, and the results of an experiment designed to test model predictions. Of the large set of testable models, we found that almost all could be rejected, including all 2-dimensional models. The only testable model able to account for all 3 data sets was a model with 1 dimension of argument strength and independent decision criteria for induction and deduction judgments. We conclude that despite the popularity of dual-process accounts, current results from the argument evaluation task are best explained by a single-process account that incorporates separate decision thresholds for inductive and deductive inferences. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

A novel on-line spatial-temporal k-anonymity method for location privacy protection from sequence rules-based inference attacks.

PubMed

Zhang, Haitao; Wu, Chenxue; Chen, Zewei; Liu, Zhao; Zhu, Yunhong

2017-01-01

Analyzing large-scale spatial-temporal k-anonymity datasets recorded in location-based service (LBS) application servers can benefit some LBS applications. However, such analyses can allow adversaries to make inference attacks that cannot be handled by spatial-temporal k-anonymity methods or other methods for protecting sensitive knowledge. In response to this challenge, first we defined a destination location prediction attack model based on privacy-sensitive sequence rules mined from large scale anonymity datasets. Then we proposed a novel on-line spatial-temporal k-anonymity method that can resist such inference attacks. Our anti-attack technique generates new anonymity datasets with awareness of privacy-sensitive sequence rules. The new datasets extend the original sequence database of anonymity datasets to hide the privacy-sensitive rules progressively. The process includes two phases: off-line analysis and on-line application. In the off-line phase, sequence rules are mined from an original sequence database of anonymity datasets, and privacy-sensitive sequence rules are developed by correlating privacy-sensitive spatial regions with spatial grid cells among the sequence rules. In the on-line phase, new anonymity datasets are generated upon LBS requests by adopting specific generalization and avoidance principles to hide the privacy-sensitive sequence rules progressively from the extended sequence anonymity datasets database. We conducted extensive experiments to test the performance of the proposed method, and to explore the influence of the parameter K value. The results demonstrated that our proposed approach is faster and more effective for hiding privacy-sensitive sequence rules in terms of hiding sensitive rules ratios to eliminate inference attacks. Our method also had fewer side effects in terms of generating new sensitive rules ratios than the traditional spatial-temporal k-anonymity method, and had basically the same side effects in terms of non-sensitive rules variation ratios with the traditional spatial-temporal k-anonymity method. Furthermore, we also found the performance variation tendency from the parameter K value, which can help achieve the goal of hiding the maximum number of original sensitive rules while generating a minimum of new sensitive rules and affecting a minimum number of non-sensitive rules.

A novel on-line spatial-temporal k-anonymity method for location privacy protection from sequence rules-based inference attacks

PubMed Central

Wu, Chenxue; Liu, Zhao; Zhu, Yunhong

2017-01-01

Analyzing large-scale spatial-temporal k-anonymity datasets recorded in location-based service (LBS) application servers can benefit some LBS applications. However, such analyses can allow adversaries to make inference attacks that cannot be handled by spatial-temporal k-anonymity methods or other methods for protecting sensitive knowledge. In response to this challenge, first we defined a destination location prediction attack model based on privacy-sensitive sequence rules mined from large scale anonymity datasets. Then we proposed a novel on-line spatial-temporal k-anonymity method that can resist such inference attacks. Our anti-attack technique generates new anonymity datasets with awareness of privacy-sensitive sequence rules. The new datasets extend the original sequence database of anonymity datasets to hide the privacy-sensitive rules progressively. The process includes two phases: off-line analysis and on-line application. In the off-line phase, sequence rules are mined from an original sequence database of anonymity datasets, and privacy-sensitive sequence rules are developed by correlating privacy-sensitive spatial regions with spatial grid cells among the sequence rules. In the on-line phase, new anonymity datasets are generated upon LBS requests by adopting specific generalization and avoidance principles to hide the privacy-sensitive sequence rules progressively from the extended sequence anonymity datasets database. We conducted extensive experiments to test the performance of the proposed method, and to explore the influence of the parameter K value. The results demonstrated that our proposed approach is faster and more effective for hiding privacy-sensitive sequence rules in terms of hiding sensitive rules ratios to eliminate inference attacks. Our method also had fewer side effects in terms of generating new sensitive rules ratios than the traditional spatial-temporal k-anonymity method, and had basically the same side effects in terms of non-sensitive rules variation ratios with the traditional spatial-temporal k-anonymity method. Furthermore, we also found the performance variation tendency from the parameter K value, which can help achieve the goal of hiding the maximum number of original sensitive rules while generating a minimum of new sensitive rules and affecting a minimum number of non-sensitive rules. PMID:28767687

Using Decision Procedures to Build Domain-Specific Deductive Synthesis Systems

NASA Technical Reports Server (NTRS)

VanBaalen, Jeffrey; Roach, Steven; Lau, Sonie (Technical Monitor)

1998-01-01

This paper describes a class of decision procedures that we have found useful for efficient, domain-specific deductive synthesis. These procedures are called closure-based ground literal satisfiability procedures. We argue that this is a large and interesting class of procedures and show how to interface these procedures to a theorem prover for efficient deductive synthesis. Finally, we describe some results we have observed from our implementation. Amphion/NAIF is a domain-specific, high-assurance software synthesis system. It takes an abstract specification of a problem in solar system mechanics, such as 'when will a signal sent from the Cassini spacecraft to Earth be blocked by the planet Saturn?', and automatically synthesizes a FORTRAN program to solve it.

Civilian Health and Medical Program of the Uniformed Services (CHAMPUS); TRICARE Retired Reserve for members of the Retired Reserve. Interim final rule with comment period.

PubMed

2010-08-06

This interim final rule establishes requirements and procedures for implementation of TRICARE Retired Reserve. This interim final rule addresses provisions of the National Defense Authorization Act for Fiscal Year 2010 (NDAA-10). The purpose of this interim final rule is to establish the TRICARE Retired Reserve program that implements section 705 of the NDAA-10. Section 705 allows members of the Retired Reserve who are qualified for non-regular retirement, but are not yet 60 years of age, to qualify to purchase medical coverage equivalent to the TRICARE Standard (and Extra) benefit unless that member is either enrolled in, or is eligible to enroll in, a health benefit plan under Chapter 89 of Title 5, United States Code, as well as certain survivors. The amount of the premium that qualified members pay to purchase these benefits will represent the full cost as determined on an appropriate actuarial basis for coverage under the TRICARE Standard (and Extra) benefit including the cost of the program administration. There will be one premium for member-only coverage and a separate premium for member and family coverage. The rules and procedures otherwise outlined in Part 199 of 32 CFR relating to the operation and administration of the TRICARE Standard and Extra programs including the required cost-shares, deductibles and catastrophic caps for retired members and their dependents will apply to this program. The rule is being published as an interim final rule with comment period in order to comply with statutory effective dates.

Classification of California streams using combined deductive and inductive approaches: Setting the foundation for analysis of hydrologic alteration

USGS Publications Warehouse

Pyne, Matthew I.; Carlisle, Daren M.; Konrad, Christopher P.; Stein, Eric D.

2017-01-01

Regional classification of streams is an early step in the Ecological Limits of Hydrologic Alteration framework. Many stream classifications are based on an inductive approach using hydrologic data from minimally disturbed basins, but this approach may underrepresent streams from heavily disturbed basins or sparsely gaged arid regions. An alternative is a deductive approach, using watershed climate, land use, and geomorphology to classify streams, but this approach may miss important hydrological characteristics of streams. We classified all stream reaches in California using both approaches. First, we used Bayesian and hierarchical clustering to classify reaches according to watershed characteristics. Streams were clustered into seven classes according to elevation, sedimentary rock, and winter precipitation. Permutation-based analysis of variance and random forest analyses were used to determine which hydrologic variables best separate streams into their respective classes. Stream typology (i.e., the class that a stream reach is assigned to) is shaped mainly by patterns of high and mean flow behavior within the stream's landscape context. Additionally, random forest was used to determine which hydrologic variables best separate minimally disturbed reference streams from non-reference streams in each of the seven classes. In contrast to stream typology, deviation from reference conditions is more difficult to detect and is largely defined by changes in low-flow variables, average daily flow, and duration of flow. Our combined deductive/inductive approach allows us to estimate flow under minimally disturbed conditions based on the deductive analysis and compare to measured flow based on the inductive analysis in order to estimate hydrologic change.

Exploring help-seeking for ADHD symptoms: a mixed-methods approach.

PubMed

Bussing, Regina; Koro-Ljungberg, Mirka E; Gary, Faye; Mason, Dana M; Garvan, Cynthia W

2005-01-01

Gender and race differences in treatment rates for attention-deficit/hyperactivity disorder (ADHD) are well documented but poorly understood. Using a mixed-methods approach, this study examines parental help-seeking steps for elementary school students at high risk for ADHD. Parents of 259 students (male/female, African American/Caucasian) identified as being at high risk for ADHD completed diagnostic interviews and provided detailed accounts of help-seeking activities since they first became concerned about their child. Help-seeking steps (n=1,590) were analyzed using two methods: inductive analysis based on grounded theory, and deductive quantitative analysis of coded data derived from application of the network-episode model, merged subsequently with demographic and other characteristics. The inductive analysis revealed unique parental perceptions of their children's sick role and of the agents of identification and intervention for each of the four groups. Deductive analysis showed significant variations by race and gender in consultation experiences, in the person or entity being consulted and in the transactions occurring in the consultation, and in illness careers. ADHD symptoms are interpreted as having different implications for the sick role and the intervention, dependent on a child's gender and race. Educational interventions need to address cultural stereotypes contributing to inequitable access to treatment.

Generating Concise Rules for Human Motion Retrieval

NASA Astrophysics Data System (ADS)

Mukai, Tomohiko; Wakisaka, Ken-Ichi; Kuriyama, Shigeru

This paper proposes a method for retrieving human motion data with concise retrieval rules based on the spatio-temporal features of motion appearance. Our method first converts motion clip into a form of clausal language that represents geometrical relations between body parts and their temporal relationship. A retrieval rule is then learned from the set of manually classified examples using inductive logic programming (ILP). ILP automatically discovers the essential rule in the same clausal form with a user-defined hypothesis-testing procedure. All motions are indexed using this clausal language, and the desired clips are retrieved by subsequence matching using the rule. Such rule-based retrieval offers reasonable performance and the rule can be intuitively edited in the same language form. Consequently, our method enables efficient and flexible search from a large dataset with simple query language.

Deriving Safety Cases from Automatically Constructed Proofs

NASA Technical Reports Server (NTRS)

Basir, Nurlida; Denney, Ewen; Fischer, Bernd

2009-01-01

Formal proofs provide detailed justification for the validity of claims and are widely used in formal software development methods. However, they are often complex and difficult to understand, because the formalism in which they are constructed and encoded is usually machine-oriented, and they may also be based on assumptions that are not justified. This causes concerns about the trustworthiness of using formal proofs as arguments in safety-critical applications. Here, we present an approach to develop safety cases that correspond to formal proofs found by automated theorem provers and reveal the underlying argumentation structure and top-level assumptions. We concentrate on natural deduction style proofs, which are closer to human reasoning than resolution proofs, and show how to construct the safety cases by covering the natural deduction proof tree with corresponding safety case fragments. We also abstract away logical book-keeping steps, which reduces the size of the constructed safety cases. We show how the approach can be applied to the proofs found by the Muscadet prover.

Fast time- and frequency-domain finite-element methods for electromagnetic analysis

NASA Astrophysics Data System (ADS)

Lee, Woochan

Fast electromagnetic analysis in time and frequency domain is of critical importance to the design of integrated circuits (IC) and other advanced engineering products and systems. Many IC structures constitute a very large scale problem in modeling and simulation, the size of which also continuously grows with the advancement of the processing technology. This results in numerical problems beyond the reach of existing most powerful computational resources. Different from many other engineering problems, the structure of most ICs is special in the sense that its geometry is of Manhattan type and its dielectrics are layered. Hence, it is important to develop structure-aware algorithms that take advantage of the structure specialties to speed up the computation. In addition, among existing time-domain methods, explicit methods can avoid solving a matrix equation. However, their time step is traditionally restricted by the space step for ensuring the stability of a time-domain simulation. Therefore, making explicit time-domain methods unconditionally stable is important to accelerate the computation. In addition to time-domain methods, frequency-domain methods have suffered from an indefinite system that makes an iterative solution difficult to converge fast. The first contribution of this work is a fast time-domain finite-element algorithm for the analysis and design of very large-scale on-chip circuits. The structure specialty of on-chip circuits such as Manhattan geometry and layered permittivity is preserved in the proposed algorithm. As a result, the large-scale matrix solution encountered in the 3-D circuit analysis is turned into a simple scaling of the solution of a small 1-D matrix, which can be obtained in linear (optimal) complexity with negligible cost. Furthermore, the time step size is not sacrificed, and the total number of time steps to be simulated is also significantly reduced, thus achieving a total cost reduction in CPU time. The second contribution is a new method for making an explicit time-domain finite-element method (TDFEM) unconditionally stable for general electromagnetic analysis. In this method, for a given time step, we find the unstable modes that are the root cause of instability, and deduct them directly from the system matrix resulting from a TDFEM based analysis. As a result, an explicit TDFEM simulation is made stable for an arbitrarily large time step irrespective of the space step. The third contribution is a new method for full-wave applications from low to very high frequencies in a TDFEM based on matrix exponential. In this method, we directly deduct the eigenmodes having large eigenvalues from the system matrix, thus achieving a significantly increased time step in the matrix exponential based TDFEM. The fourth contribution is a new method for transforming the indefinite system matrix of a frequency-domain FEM to a symmetric positive definite one. We deduct non-positive definite component directly from the system matrix resulting from a frequency-domain FEM-based analysis. The resulting new representation of the finite-element operator ensures an iterative solution to converge in a small number of iterations. We then add back the non-positive definite component to synthesize the original solution with negligible cost.

Automatic rule generation for high-level vision

NASA Technical Reports Server (NTRS)

Rhee, Frank Chung-Hoon; Krishnapuram, Raghu

1992-01-01

Many high-level vision systems use rule-based approaches to solving problems such as autonomous navigation and image understanding. The rules are usually elaborated by experts. However, this procedure may be rather tedious. In this paper, we propose a method to generate such rules automatically from training data. The proposed method is also capable of filtering out irrelevant features and criteria from the rules.

Differential involvement of left prefrontal cortex in inductive and deductive reasoning.

PubMed

Goel, Vinod; Dolan, Raymond J

2004-10-01

While inductive and deductive reasoning are considered distinct logical and psychological processes, little is known about their respective neural basis. To address this issue we scanned 16 subjects with fMRI, using an event-related design, while they engaged in inductive and deductive reasoning tasks. Both types of reasoning were characterized by activation of left lateral prefrontal and bilateral dorsal frontal, parietal, and occipital cortices. Neural responses unique to each type of reasoning determined from the Reasoning Type (deduction and induction) by Task (reasoning and baseline) interaction indicated greater involvement of left inferior frontal gyrus (BA 44) in deduction than induction, while left dorsolateral (BA 8/9) prefrontal gyrus showed greater activity during induction than deduction. This pattern suggests a dissociation within prefrontal cortex for deductive and inductive reasoning.

The Sherlock Holmes method in clinical practice.

PubMed

Sopeña, B

2014-04-01

This article lists the integral elements of the Sherlock Holmes method, which is based on the intelligent collection of information through detailed observation, careful listening and thorough examination. The information thus obtained is analyzed to develop the main and alternative hypotheses, which are shaped during the deductive process until the key leading to the solution is revealed. The Holmes investigative method applied to clinical practice highlights the advisability of having physicians reason through and seek out the causes of the disease with the data obtained from acute observation, a detailed review of the medical history and careful physical examination. Copyright © 2013 Elsevier España, S.L. All rights reserved.

A rule-based software test data generator

NASA Technical Reports Server (NTRS)

Deason, William H.; Brown, David B.; Chang, Kai-Hsiung; Cross, James H., II

1991-01-01

Rule-based software test data generation is proposed as an alternative to either path/predicate analysis or random data generation. A prototype rule-based test data generator for Ada programs is constructed and compared to a random test data generator. Four Ada procedures are used in the comparison. Approximately 2000 rule-based test cases and 100,000 randomly generated test cases are automatically generated and executed. The success of the two methods is compared using standard coverage metrics. Simple statistical tests showing that even the primitive rule-based test data generation prototype is significantly better than random data generation are performed. This result demonstrates that rule-based test data generation is feasible and shows great promise in assisting test engineers, especially when the rule base is developed further.

20 CFR 416.724 - Amounts of penalty deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Amounts of penalty deductions. 416.724 Section 416.724 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Reports Required Penalty Deductions § 416.724 Amounts of penalty deductions...

20 CFR 416.724 - Amounts of penalty deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Amounts of penalty deductions. 416.724 Section 416.724 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Reports Required Penalty Deductions § 416.724 Amounts of penalty deductions...

A method of extracting impervious surface based on rule algorithm

NASA Astrophysics Data System (ADS)

Peng, Shuangyun; Hong, Liang; Xu, Quanli

2018-02-01

The impervious surface has become an important index to evaluate the urban environmental quality and measure the development level of urbanization. At present, the use of remote sensing technology to extract impervious surface has become the main way. In this paper, a method to extract impervious surface based on rule algorithm is proposed. The main ideas of the method is to use the rule-based algorithm to extract impermeable surface based on the characteristics and the difference which is between the impervious surface and the other three types of objects (water, soil and vegetation) in the seven original bands, NDWI and NDVI. The steps can be divided into three steps: 1) Firstly, the vegetation is extracted according to the principle that the vegetation is higher in the near-infrared band than the other bands; 2) Then, the water is extracted according to the characteristic of the water with the highest NDWI and the lowest NDVI; 3) Finally, the impermeable surface is extracted based on the fact that the impervious surface has a higher NDWI value and the lowest NDVI value than the soil.In order to test the accuracy of the rule algorithm, this paper uses the linear spectral mixed decomposition algorithm, the CART algorithm, the NDII index algorithm for extracting the impervious surface based on six remote sensing image of the Dianchi Lake Basin from 1999 to 2014. Then, the accuracy of the above three methods is compared with the accuracy of the rule algorithm by using the overall classification accuracy method. It is found that the extraction method based on the rule algorithm is obviously higher than the above three methods.

Inductive and deductive reasoning in obsessive-compulsive disorder.

PubMed

Liew, Janice; Grisham, Jessica R; Hayes, Brett K

2018-06-01

This study examined the hypothesis that participants diagnosed with obsessive-compulsive disorder (OCD) show a selective deficit in inductive reasoning but are equivalent to controls in deductive reasoning. Twenty-five participants with OCD and 25 non-clinical controls made inductive and deductive judgments about a common set of arguments that varied in logical validity and the amount of positive evidence provided (premise sample size). A second inductive reasoning task required participants to make forced-choice decisions and rate the usefulness of diverse evidence or non-diverse evidence for evaluating arguments. No differences in deductive reasoning were found between participants diagnosed with OCD and control participants. Both groups saw that the amount of positive evidence supporting a conclusion was an important guide for evaluating inductive arguments. However, those with OCD showed less sensitivity to premise diversity in inductive reasoning than controls. The findings were similar for both emotionally neutral and OCD-relevant stimuli. The absence of a clinical control group means that it is difficult to know whether the deficit in diversity-based reasoning is specific to those with OCD. People with OCD are impaired in some forms of inductive reasoning (using diverse evidence) but not others (use of sample size). Deductive reasoning appears intact in those with OCD. Difficulties using evidence diversity when reasoning inductively may maintain OCD symptoms through reduced generalization of learned safety information. Copyright © 2017 Elsevier Ltd. All rights reserved.

The individual insurance market before reform: low premiums and low benefits.

PubMed

Whitmore, Heidi; Gabel, Jon R; Pickreign, Jeremy; McDevitt, Roland

2011-10-01

Based on analyses of individual market health plans sold through ehealthinsurance and enrollment information collected from individual market carriers, this article profiles the individual health insurance market in 2007, before health reform. The article examines premiums, plan enrollment, cost sharing, and covered benefits and compares individual and group markets. Premiums for the young are lower than in the group market but higher for older people. Cost sharing is substantial in the individual insurance market. Seventy-eight percent of people were enrolled in plans with deductibles for single coverage, which averaged $2,117. Annual out-of-pocket maximums averaged $5,271. Many plans do not cover important benefits. Twelve percent of individually insured persons had no coverage for office visits and only 43% have maternity benefits in their basic coverage. With the advent of health exchanges and new market rules in 2014, covered benefits may become richer, cost sharing will decline, but premiums for the young will rise.

Quantum voting and violation of Arrow's impossibility theorem

NASA Astrophysics Data System (ADS)

Bao, Ning; Yunger Halpern, Nicole

2017-06-01

We propose a quantum voting system in the spirit of quantum games such as the quantum prisoner's dilemma. Our scheme enables a constitution to violate a quantum analog of Arrow's impossibility theorem. Arrow's theorem is a claim proved deductively in economics: Every (classical) constitution endowed with three innocuous-seeming properties is a dictatorship. We construct quantum analogs of constitutions, of the properties, and of Arrow's theorem. A quantum version of majority rule, we show, violates this quantum Arrow conjecture. Our voting system allows for tactical-voting strategies reliant on entanglement, interference, and superpositions. This contribution to quantum game theory helps elucidate how quantum phenomena can be harnessed for strategic advantage.

Deductive Evaluation: Implicit Code Verification With Low User Burden

NASA Technical Reports Server (NTRS)

Di Vito, Ben L.

2016-01-01

We describe a framework for symbolically evaluating C code using a deductive approach that discovers and proves program properties. The framework applies Floyd-Hoare verification principles in its treatment of loops, with a library of iteration schemes serving to derive loop invariants. During evaluation, theorem proving is performed on-the-fly, obviating the generation of verification conditions normally needed to establish loop properties. A PVS-based prototype is presented along with results for sample C functions.

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of deductions. In...

The ACA’s Cost-Sharing Reduction Plans: A Key to Affordable Health Coverage for Millions of U.S. Workers.

PubMed

Gabel, Jon; Whitmore, Heidi; Green, Matthew; Call, Adrienne; Stromberg, Sam; Oran, Rebecca

2016-10-01

Issue: Without the cost-sharing reductions (CSRs) made available by the Affordable Care Act, health plans sold in the marketplaces may be unaffordable for many low-income people. CSRs are available to households earning between 100 percent and 250 percent of the federal poverty level that choose a silver-level marketplace plan. In 2016, about 7 million people received cost-sharing reductions that substantially lowered their deductibles, copayments, coinsurance, and out-of-pocket limits. Goal: To examine variations in consumer cost-sharing reductions between silver-level plans with CSRs to traditional marketplace plans and to employer-based insurance. Methods: Data analysis of 1,209 CSR-eligible plans sold in individual marketplaces in all 50 states and Washington, D.C. Key findings and conclusions: Cost-sharing amounts in silver plans with CSRs are much less than those in non-CSR base silver plans; silver plans with CSRs generally offer far better financial protection than those without. General annual deductibles range from $246 for CSR silver plans with a platinum-level actuarial value (94%) to as much as $3,063 for non-CSR silver plans. Out-of-pocket limits vary from $6,223 in base silver plans to $1,102 in silver plans with CSRs and a platinum-level actuarial level.

Optimal Analyses for 3×n AB Games in the Worst Case

NASA Astrophysics Data System (ADS)

Huang, Li-Te; Lin, Shun-Shii

The past decades have witnessed a growing interest in research on deductive games such as Mastermind and AB game. Because of the complicated behavior of deductive games, tree-search approaches are often adopted to find their optimal strategies. In this paper, a generalized version of deductive games, called 3×n AB games, is introduced. However, traditional tree-search approaches are not appropriate for solving this problem since it can only solve instances with smaller n. For larger values of n, a systematic approach is necessary. Therefore, intensive analyses of playing 3×n AB games in the worst case optimally are conducted and a sophisticated method, called structural reduction, which aims at explaining the worst situation in this game is developed in the study. Furthermore, a worthwhile formula for calculating the optimal numbers of guesses required for arbitrary values of n is derived and proven to be final.

Induction of belief decision trees from data

NASA Astrophysics Data System (ADS)

AbuDahab, Khalil; Xu, Dong-ling; Keane, John

2012-09-01

In this paper, a method for acquiring belief rule-bases by inductive inference from data is described and evaluated. Existing methods extract traditional rules inductively from data, with consequents that are believed to be either 100% true or 100% false. Belief rules can capture uncertain or incomplete knowledge using uncertain belief degrees in consequents. Instead of using singled-value consequents, each belief rule deals with a set of collectively exhaustive and mutually exclusive consequents. The proposed method extracts belief rules from data which contain uncertain or incomplete knowledge.

Exact Hybrid Particle/Population Simulation of Rule-Based Models of Biochemical Systems

PubMed Central

Stover, Lori J.; Nair, Niketh S.; Faeder, James R.

2014-01-01

Detailed modeling and simulation of biochemical systems is complicated by the problem of combinatorial complexity, an explosion in the number of species and reactions due to myriad protein-protein interactions and post-translational modifications. Rule-based modeling overcomes this problem by representing molecules as structured objects and encoding their interactions as pattern-based rules. This greatly simplifies the process of model specification, avoiding the tedious and error prone task of manually enumerating all species and reactions that can potentially exist in a system. From a simulation perspective, rule-based models can be expanded algorithmically into fully-enumerated reaction networks and simulated using a variety of network-based simulation methods, such as ordinary differential equations or Gillespie's algorithm, provided that the network is not exceedingly large. Alternatively, rule-based models can be simulated directly using particle-based kinetic Monte Carlo methods. This “network-free” approach produces exact stochastic trajectories with a computational cost that is independent of network size. However, memory and run time costs increase with the number of particles, limiting the size of system that can be feasibly simulated. Here, we present a hybrid particle/population simulation method that combines the best attributes of both the network-based and network-free approaches. The method takes as input a rule-based model and a user-specified subset of species to treat as population variables rather than as particles. The model is then transformed by a process of “partial network expansion” into a dynamically equivalent form that can be simulated using a population-adapted network-free simulator. The transformation method has been implemented within the open-source rule-based modeling platform BioNetGen, and resulting hybrid models can be simulated using the particle-based simulator NFsim. Performance tests show that significant memory savings can be achieved using the new approach and a monetary cost analysis provides a practical measure of its utility. PMID:24699269

Exact hybrid particle/population simulation of rule-based models of biochemical systems.

PubMed

Hogg, Justin S; Harris, Leonard A; Stover, Lori J; Nair, Niketh S; Faeder, James R

2014-04-01

Detailed modeling and simulation of biochemical systems is complicated by the problem of combinatorial complexity, an explosion in the number of species and reactions due to myriad protein-protein interactions and post-translational modifications. Rule-based modeling overcomes this problem by representing molecules as structured objects and encoding their interactions as pattern-based rules. This greatly simplifies the process of model specification, avoiding the tedious and error prone task of manually enumerating all species and reactions that can potentially exist in a system. From a simulation perspective, rule-based models can be expanded algorithmically into fully-enumerated reaction networks and simulated using a variety of network-based simulation methods, such as ordinary differential equations or Gillespie's algorithm, provided that the network is not exceedingly large. Alternatively, rule-based models can be simulated directly using particle-based kinetic Monte Carlo methods. This "network-free" approach produces exact stochastic trajectories with a computational cost that is independent of network size. However, memory and run time costs increase with the number of particles, limiting the size of system that can be feasibly simulated. Here, we present a hybrid particle/population simulation method that combines the best attributes of both the network-based and network-free approaches. The method takes as input a rule-based model and a user-specified subset of species to treat as population variables rather than as particles. The model is then transformed by a process of "partial network expansion" into a dynamically equivalent form that can be simulated using a population-adapted network-free simulator. The transformation method has been implemented within the open-source rule-based modeling platform BioNetGen, and resulting hybrid models can be simulated using the particle-based simulator NFsim. Performance tests show that significant memory savings can be achieved using the new approach and a monetary cost analysis provides a practical measure of its utility.

Exploring how students think: a new method combining think-aloud and concept mapping protocols.

PubMed

Pottier, Pierre; Hardouin, Jean-Benoit; Hodges, Brian D; Pistorius, Marc-Antoine; Connault, Jérome; Durant, Cécile; Clairand, Renaud; Sebille, Véronique; Barrier, Jacques-Henri; Planchon, Bernard

2010-09-01

A key element of medical competence is problem solving. Previous work has shown that doctors use inductive reasoning to progress from facts to hypotheses and deductive reasoning to move from hypotheses to the gathering of confirmatory information. No individual assessment method has been designed to quantify the use of inductive and deductive procedures within clinical reasoning. The aim of this study was to explore the feasibility and reliability of a new method which allows for the rapid identification of the style (inductive or deductive) of clinical reasoning in medical students and experts. The study included four groups of four participants. These comprised groups of medical students in Years 3, 4 and 5 and a group of specialists in internal medicine, all at a medical school with a 6-year curriculum in France. Participants were asked to solve four clinical problems by thinking aloud. The thinking expressed aloud was immediately transcribed into concept maps by one or two 'writers' trained to distinguish inductive and deductive links. Reliability was assessed by estimating the inter-writer correlation. The calculated rate of inductive reasoning, the richness score and the rate of exhaustiveness of reasoning were compared according to the level of expertise of the individual and the type of clinical problem. The total number of maps drawn amounted to 32 for students in Year 4, 32 for students in Year 5, 16 for students in Year 3 and 16 for experts. A positive correlation was found between writers (R = 0.66-0.93). Richness scores and rates of exhaustiveness of reasoning did not differ according to expertise level. The rate of inductive reasoning varied as expected according to the nature of the clinical problem and was lower in experts (41% versus 67%). This new method showed good reliability and may be a promising tool for the assessment of medical problem-solving skills, giving teachers a means of diagnosing how their students think when they are confronted with clinical problems.

26 CFR 1.832-5 - Deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAXES Other Insurance Companies § 1.832-5 Deductions. (a) The deductions allowable are specified in... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to... companies, other than mutual fire insurance companies described in section 831(a)(3)(A) and the regulations...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

Children's and Adults' Evaluation of Their Own Inductive Inferences, Deductive Inferences, and Guesses

ERIC Educational Resources Information Center

Pillow, Bradford H.; Pearson, RaeAnne M.

2009-01-01

Adults' and kindergarten through fourth-grade children's evaluations and explanations of inductive inferences, deductive inferences, and guesses were assessed. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Beginning in third grade, deductions were rated as more certain than strong…

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 4 2013-10-01 2013-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 4 2012-10-01 2012-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall...

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 4 2014-10-01 2014-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an employee's...

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an employee's...

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an employee's...

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an employee's...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 2 2014-10-01 2014-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

29 CFR 1450.23 - Deduction from pay.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Deduction from pay. 1450.23 Section 1450.23 Labor... OWED THE UNITED STATES Salary Offset § 1450.23 Deduction from pay. (a) Deduction by salary offset, from an employee's current disposable pay, shall be subject to the following conditions: (1) Ordinarily...

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Deduction from pay. 512.22 Section 512.22... 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an employee's disposable current pay, shall be subject to the following circumstances: (1) When funds are available, the...

Layout optimization with assist features placement by model based rule tables for 2x node random contact

NASA Astrophysics Data System (ADS)

Jun, Jinhyuck; Park, Minwoo; Park, Chanha; Yang, Hyunjo; Yim, Donggyu; Do, Munhoe; Lee, Dongchan; Kim, Taehoon; Choi, Junghoe; Luk-Pat, Gerard; Miloslavsky, Alex

2015-03-01

As the industry pushes to ever more complex illumination schemes to increase resolution for next generation memory and logic circuits, sub-resolution assist feature (SRAF) placement requirements become increasingly severe. Therefore device manufacturers are evaluating improvements in SRAF placement algorithms which do not sacrifice main feature (MF) patterning capability. There are known-well several methods to generate SRAF such as Rule based Assist Features (RBAF), Model Based Assist Features (MBAF) and Hybrid Assisted Features combining features of the different algorithms using both RBAF and MBAF. Rule Based Assist Features (RBAF) continue to be deployed, even with the availability of Model Based Assist Features (MBAF) and Inverse Lithography Technology (ILT). Certainly for the 3x nm node, and even at the 2x nm nodes and lower, RBAF is used because it demands less run time and provides better consistency. Since RBAF is needed now and in the future, what is also needed is a faster method to create the AF rule tables. The current method typically involves making masks and printing wafers that contain several experiments, varying the main feature configurations, AF configurations, dose conditions, and defocus conditions - this is a time consuming and expensive process. In addition, as the technology node shrinks, wafer process changes and source shape redesigns occur more frequently, escalating the cost of rule table creation. Furthermore, as the demand on process margin escalates, there is a greater need for multiple rule tables: each tailored to a specific set of main-feature configurations. Model Assisted Rule Tables(MART) creates a set of test patterns, and evaluates the simulated CD at nominal conditions, defocused conditions and off-dose conditions. It also uses lithographic simulation to evaluate the likelihood of AF printing. It then analyzes the simulation data to automatically create AF rule tables. It means that analysis results display the cost of different AF configurations as the space grows between a pair of main features. In summary, model based rule tables method is able to make it much easier to create rule tables, leading to faster rule-table creation and a lower barrier to the creation of more rule tables.

48 CFR 32.503-8 - Liquidation rates-ordinary method.

Code of Federal Regulations, 2010 CFR

2010-10-01

... method. 32.503-8 Section 32.503-8 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... rates—ordinary method. The Government recoups progress payments through the deduction of liquidations... price of contract items delivered and accepted. The ordinary method is that the liquidation rate is the...

48 CFR 32.503-8 - Liquidation rates-ordinary method.

Code of Federal Regulations, 2014 CFR

2014-10-01

... method. 32.503-8 Section 32.503-8 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... rates—ordinary method. The Government recoups progress payments through the deduction of liquidations... price of contract items delivered and accepted. The ordinary method is that the liquidation rate is the...

Target-Based Maintenance of Privacy Preserving Association Rules

ERIC Educational Resources Information Center

Ahluwalia, Madhu V.

2011-01-01

In the context of association rule mining, the state-of-the-art in privacy preserving data mining provides solutions for categorical and Boolean association rules but not for quantitative association rules. This research fills this gap by describing a method based on discrete wavelet transform (DWT) to protect input data privacy while preserving…

20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wages of certain maritime employees nor paid. 404.457 Section 404.457 Employees' Benefits SOCIAL... maritime employees nor paid. (a) When deduction is required. A deduction is required where: (1) An... Administration or, for services performed before February 11, 1942, through the United States Maritime Commission...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

Children's and Adults' Judgments of the Certainty of Deductive Inferences, Inductive Inferences, and Guesses

ERIC Educational Resources Information Center

Pillow, Bradford H.; Pearson, RaeAnne M.; Hecht, Mary; Bremer, Amanda

2010-01-01

Children and adults rated their own certainty following inductive inferences, deductive inferences, and guesses. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Deductions were rated as more certain than strong inductions beginning in Grade 3, and fourth-grade children and adults…

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such a...

42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 2 2011-10-01 2011-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery. ...

42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery. ...

25 CFR 163.25 - Forest management deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Forest management deductions. 163.25 Section 163.25... Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions of 25 U.S.C. 413 and 25 U.S.C. 3105, a forest management deduction shall be withheld from the gross...

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 2055, but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed.... For allowance of the deduction, it is sufficient if either of these conditions is satisfied. Thus, in...

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 2055, but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed.... For allowance of the deduction, it is sufficient if either of these conditions is satisfied. Thus, in...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Additive or deductive items... 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall be the conforming...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

26 CFR 1.642(d)-1 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates and trusts...

26 CFR 1.1402(a)-7 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained in years other...

25 CFR 163.25 - Forest management deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Forest management deductions. 163.25 Section 163.25... Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions of 25 U.S.C. 413 and 25 U.S.C. 3105, a forest management deduction shall be withheld from the gross...

20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final salary...

38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from benefits...

Check the right box. Credits or deductions? The three main presidential candidates take varying stances on adjusting tax code regarding insurance.

PubMed

Blesch, Gregg

2008-04-14

The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT.

National trends in the cost of employer health insurance coverage, 2003-2013.

PubMed

Collins, Sara R; Radley, David C; Schoen, Cathy; Beutel, Sophie

2014-12-01

Looking at trends in private employer-based health insurance from 2003 to 2013, this issue brief finds that premiums for family coverage increased 73 percent over the past decade--faster than median family income. Employees' contributions to their premiums climbed by 93 percent over that time frame. At the same time, deductibles more than doubled in both large and small firms. Workers are thus paying more but getting less protective benefits. However, the study also finds that while premiums continued to rise through 2013, the rate of growth slowed between 2010 and 2013, following implementation of the Affordable Care Act. While families experienced slower growth in premium contributions and deductibles over this period, sluggish growth in median family income means families are paying more in premiums and deductibles as a share of their income than ever before.

Job-based health insurance: costs climb at a moderate pace.

PubMed

Claxton, Gary; DiJulio, Bianca; Whitmore, Heidi; Pickreign, Jeremy; McHugh, Megan; Finder, Benjamin; Osei-Anto, Awo

2009-01-01

Each year the Kaiser/HRET Survey of Employer Health Benefits takes a snapshot of the state of employee benefits in the United States, based on interviews with public and private employers. Our findings for 2009 show that families continue to face higher premiums, up about 5 percent from last year, and that cost sharing in the form of deductibles and copayments for office visits is greater as well. Average annual premiums in 2009 were $4,824 for single coverage and $13,375 for family coverage. Enrollment in high-deductible health plans held steady. We offer new insights about health risk assessments and how firms responded to the economic downturn.

26 CFR 1.267(a)-1 - Deductions disallowed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrual method of accounting. For example, if the accrued expenses or interest are paid after the... an accrual method of accounting. A uses a combination of accounting methods permitted under section... disbursements method of accounting with respect to such items of gross income for his taxable year in which or...

A tax strategy for healthcare workers. Section 403(b) plans are an alternative to weakened IRAs.

PubMed

Crain, J L; Morris, J L; Ballard, M R

1990-01-01

After the Tax Reform Act of 1986 reduced the tax-deduction benefits of investing in IRAs, many healthcare employees went looking for alternative tax-shelter investments. Several options are available. One alternative for taxpayers employed by tax-exempt organizations is Section 403(b) tax-deferred annuities (TDAs). Although the Tax Reform Act left Section 403(b) TDAs largely intact, it established a comprehensive set of nondiscrimination rules for certain statutory fringe-benefit plans--including Section 403(b) plans. The new rules are designed to restrict situations that favor participation by highly paid employees to the exclusion of other employees. Perhaps one of the harshest adjustments the 1986 law mandated is the imposition of an additional 10 percent income tax on withdrawals an investor makes from Section 403(b) plans before reaching the age of 59 years and 6 months. This excise tax had already applied to early withdrawals from an IRA, but the new law extends the penalty tax to cover all qualified plans, including TDAs.

Robust Strategy for Rocket Engine Health Monitoring

NASA Technical Reports Server (NTRS)

Santi, L. Michael

2001-01-01

Monitoring the health of rocket engine systems is essentially a two-phase process. The acquisition phase involves sensing physical conditions at selected locations, converting physical inputs to electrical signals, conditioning the signals as appropriate to establish scale or filter interference, and recording results in a form that is easy to interpret. The inference phase involves analysis of results from the acquisition phase, comparison of analysis results to established health measures, and assessment of health indications. A variety of analytical tools may be employed in the inference phase of health monitoring. These tools can be separated into three broad categories: statistical, rule based, and model based. Statistical methods can provide excellent comparative measures of engine operating health. They require well-characterized data from an ensemble of "typical" engines, or "golden" data from a specific test assumed to define the operating norm in order to establish reliable comparative measures. Statistical methods are generally suitable for real-time health monitoring because they do not deal with the physical complexities of engine operation. The utility of statistical methods in rocket engine health monitoring is hindered by practical limits on the quantity and quality of available data. This is due to the difficulty and high cost of data acquisition, the limited number of available test engines, and the problem of simulating flight conditions in ground test facilities. In addition, statistical methods incur a penalty for disregarding flow complexity and are therefore limited in their ability to define performance shift causality. Rule based methods infer the health state of the engine system based on comparison of individual measurements or combinations of measurements with defined health norms or rules. This does not mean that rule based methods are necessarily simple. Although binary yes-no health assessment can sometimes be established by relatively simple rules, the causality assignment needed for refined health monitoring often requires an exceptionally complex rule base involving complicated logical maps. Structuring the rule system to be clear and unambiguous can be difficult, and the expert input required to maintain a large logic network and associated rule base can be prohibitive.

26 CFR 1.167(a)-10 - When depreciation deduction is allowable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false When depreciation deduction is allowable. 1.167... Corporations § 1.167(a)-10 When depreciation deduction is allowable. (a) A taxpayer should deduct the proper depreciation allowance each year and may not increase his depreciation allowances in later years by reason of...

26 CFR 20.2053-6 - Deduction for taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for taxes. 20.2053-6 Section 20.2053... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for taxes. (a) In general—(1) Taxes are deductible in computing a decedent's gross estate— (i) Only as...

7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Procedures for salary offset: when deductions may... Salary Offset § 3.81 Procedures for salary offset: when deductions may begin. (a) Deductions to liquidate... Offset Salary to collect from the employee's current pay. (b) If the employee filed a petition for a...

78 FR 41961 - Submission for Review: 3206-0170, Application for Refund of Retirement Deductions/FERS (SF 3106...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-12

... Retirement Deductions/FERS (SF 3106) and Current/Former Spouse(s) Notification of Application for Refund of Retirement Deductions Under FERS (SF 3106A) AGENCY: U.S. Office of Personnel Management. ACTION: 30-Day... Current/Former Spouse(s) Notification of Application for Refund of Retirement Deductions Under FERS (SF...

Ontology method for 3DGIS modeling

NASA Astrophysics Data System (ADS)

Sun, Min; Chen, Jun

2006-10-01

Data modeling is a baffling problem in 3DGIS, no satisfied solution has been provided until today, reason come from various sides. In this paper, a new solution named "Ontology method" is proposed. GIS traditional modeling method mainly focus on geometrical modeling, i.e., try to abstract geometry primitives for objects representation, this kind modeling method show it's awkward in 3DGIS modeling process. Ontology method begins modeling from establishing a set of ontology with different levels. The essential difference of this method is to swap the position of 'spatial data' and 'attribute data' in 2DGIS modeling process for 3DGIS modeling. Ontology method has great advantages in many sides, a system based on ontology is easy to realize interoperation for communication and data mining for knowledge deduction, in addition has many other advantages.

Assessment of Matrix Multiplication Learning with a Rule-Based Analytical Model--"A Bayesian Network Representation"

ERIC Educational Resources Information Center

Zhang, Zhidong

2016-01-01

This study explored an alternative assessment procedure to examine learning trajectories of matrix multiplication. It took rule-based analytical and cognitive task analysis methods specifically to break down operation rules for a given matrix multiplication. Based on the analysis results, a hierarchical Bayesian network, an assessment model,…

Automated implementation of rule-based expert systems with neural networks for time-critical applications

NASA Technical Reports Server (NTRS)

Ramamoorthy, P. A.; Huang, Song; Govind, Girish

1991-01-01

In fault diagnosis, control and real-time monitoring, both timing and accuracy are critical for operators or machines to reach proper solutions or appropriate actions. Expert systems are becoming more popular in the manufacturing community for dealing with such problems. In recent years, neural networks have revived and their applications have spread to many areas of science and engineering. A method of using neural networks to implement rule-based expert systems for time-critical applications is discussed here. This method can convert a given rule-based system into a neural network with fixed weights and thresholds. The rules governing the translation are presented along with some examples. We also present the results of automated machine implementation of such networks from the given rule-base. This significantly simplifies the translation process to neural network expert systems from conventional rule-based systems. Results comparing the performance of the proposed approach based on neural networks vs. the classical approach are given. The possibility of very large scale integration (VLSI) realization of such neural network expert systems is also discussed.

Estimating Classification Accuracy for Complex Decision Rules Based on Multiple Scores

ERIC Educational Resources Information Center

Douglas, Karen M.; Mislevy, Robert J.

2010-01-01

Important decisions about students are made by combining multiple measures using complex decision rules. Although methods for characterizing the accuracy of decisions based on a single measure have been suggested by numerous researchers, such methods are not useful for estimating the accuracy of decisions based on multiple measures. This study…

A Hybrid Procedural/Deductive Executive for Autonomous Spacecraft

NASA Technical Reports Server (NTRS)

Pell, Barney; Gamble, Edward B.; Gat, Erann; Kessing, Ron; Kurien, James; Millar, William; Nayak, P. Pandurang; Plaunt, Christian; Williams, Brian C.; Lau, Sonie (Technical Monitor)

1998-01-01

The New Millennium Remote Agent (NMRA) will be the first AI system to control an actual spacecraft. The spacecraft domain places a strong premium on autonomy and requires dynamic recoveries and robust concurrent execution, all in the presence of tight real-time deadlines, changing goals, scarce resource constraints, and a wide variety of possible failures. To achieve this level of execution robustness, we have integrated a procedural executive based on generic procedures with a deductive model-based executive. A procedural executive provides sophisticated control constructs such as loops, parallel activity, locks, and synchronization which are used for robust schedule execution, hierarchical task decomposition, and routine configuration management. A deductive executive provides algorithms for sophisticated state inference and optimal failure recover), planning. The integrated executive enables designers to code knowledge via a combination of procedures and declarative models, yielding a rich modeling capability suitable to the challenges of real spacecraft control. The interface between the two executives ensures both that recovery sequences are smoothly merged into high-level schedule execution and that a high degree of reactivity is retained to effectively handle additional failures during recovery.

26 CFR 1.1312-5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Correlative deductions and inclusions for trusts... of Tax Between Years and Special Limitations § 1.1312-5 Correlative deductions and inclusions for... the amount of the deduction allowed by sections 651 and 661 or the inclusion in taxable income of the...

26 CFR 1.221-1 - Deduction for interest paid on qualified education loans after December 31, 2001.

Code of Federal Regulations, 2013 CFR

2013-04-01

... § 1.163-7, original issue discount on a qualified education loan is not deductible until paid. See... education loans after December 31, 2001. 1.221-1 Section 1.221-1 Internal Revenue INTERNAL REVENUE SERVICE... Deductions for Individuals § 1.221-1 Deduction for interest paid on qualified education loans after December...

26 CFR 1.221-1 - Deduction for interest paid on qualified education loans after December 31, 2001.

Code of Federal Regulations, 2014 CFR

2014-04-01

... § 1.163-7, original issue discount on a qualified education loan is not deductible until paid. See... education loans after December 31, 2001. 1.221-1 Section 1.221-1 Internal Revenue INTERNAL REVENUE SERVICE... Deductions for Individuals § 1.221-1 Deduction for interest paid on qualified education loans after December...

26 CFR 1.221-1 - Deduction for interest paid on qualified education loans after December 31, 2001.

Code of Federal Regulations, 2012 CFR

2012-04-01

... § 1.163-7, original issue discount on a qualified education loan is not deductible until paid. See... education loans after December 31, 2001. 1.221-1 Section 1.221-1 Internal Revenue INTERNAL REVENUE SERVICE... Deductions for Individuals § 1.221-1 Deduction for interest paid on qualified education loans after December...

Rule Extraction Based on Extreme Learning Machine and an Improved Ant-Miner Algorithm for Transient Stability Assessment.

PubMed

Li, Yang; Li, Guoqing; Wang, Zhenhao

2015-01-01

In order to overcome the problems of poor understandability of the pattern recognition-based transient stability assessment (PRTSA) methods, a new rule extraction method based on extreme learning machine (ELM) and an improved Ant-miner (IAM) algorithm is presented in this paper. First, the basic principles of ELM and Ant-miner algorithm are respectively introduced. Then, based on the selected optimal feature subset, an example sample set is generated by the trained ELM-based PRTSA model. And finally, a set of classification rules are obtained by IAM algorithm to replace the original ELM network. The novelty of this proposal is that transient stability rules are extracted from an example sample set generated by the trained ELM-based transient stability assessment model by using IAM algorithm. The effectiveness of the proposed method is shown by the application results on the New England 39-bus power system and a practical power system--the southern power system of Hebei province.

An expert system for natural language processing

NASA Technical Reports Server (NTRS)

Hennessy, John F.

1988-01-01

A solution to the natural language processing problem that uses a rule based system, written in OPS5, to replace the traditional parsing method is proposed. The advantage to using a rule based system are explored. Specifically, the extensibility of a rule based solution is discussed as well as the value of maintaining rules that function independently. Finally, the power of using semantics to supplement the syntactic analysis of a sentence is considered.

Investigation of model-based physical design restrictions (Invited Paper)

NASA Astrophysics Data System (ADS)

Lucas, Kevin; Baron, Stanislas; Belledent, Jerome; Boone, Robert; Borjon, Amandine; Couderc, Christophe; Patterson, Kyle; Riviere-Cazaux, Lionel; Rody, Yves; Sundermann, Frank; Toublan, Olivier; Trouiller, Yorick; Urbani, Jean-Christophe; Wimmer, Karl

2005-05-01

As lithography and other patterning processes become more complex and more non-linear with each generation, the task of physical design rules necessarily increases in complexity also. The goal of the physical design rules is to define the boundary between the physical layout structures which will yield well from those which will not. This is essentially a rule-based pre-silicon guarantee of layout correctness. However the rapid increase in design rule requirement complexity has created logistical problems for both the design and process functions. Therefore, similar to the semiconductor industry's transition from rule-based to model-based optical proximity correction (OPC) due to increased patterning complexity, opportunities for improving physical design restrictions by implementing model-based physical design methods are evident. In this paper we analyze the possible need and applications for model-based physical design restrictions (MBPDR). We first analyze the traditional design rule evolution, development and usage methodologies for semiconductor manufacturers. Next we discuss examples of specific design rule challenges requiring new solution methods in the patterning regime of low K1 lithography and highly complex RET. We then evaluate possible working strategies for MBPDR in the process development and product design flows, including examples of recent model-based pre-silicon verification techniques. Finally we summarize with a proposed flow and key considerations for MBPDR implementation.

Children's and adults' judgments of the certainty of deductive inferences, inductive inferences, and guesses.

PubMed

Pillow, Bradford H; Pearson, Raeanne M; Hecht, Mary; Bremer, Amanda

2010-01-01

Children and adults rated their own certainty following inductive inferences, deductive inferences, and guesses. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Deductions were rated as more certain than strong inductions beginning in Grade 3, and fourth-grade children and adults differentiated strong inductions, weak inductions, and informed guesses from pure guesses. By Grade 3, participants also gave different types of explanations for their deductions and inductions. These results are discussed in relation to children's concepts of cognitive processes, logical reasoning, and epistemological development.

Clinical epidemiology.

PubMed

Martin, S W; Bonnett, B

1987-06-01

Rational clinical practice requires deductive particularization of diagnostic findings, prognoses, and therapeutic responses from groups of animals (herds) to the individual animal (herd) under consideration This process utilizes concepts, skills, and methods of epidemiology, as they relate to the study of the distribution and determinants of health and disease in populations, and casts them in a clinical perspective.We briefly outline diagnostic strategies and introduce a measure of agreement, called kappa, between clinical diagnoses. This statistic is useful not only as a measure of diagnostic accuracy, but also as a means of quantifying and understanding disagreement between diagnosticians. It is disconcerting to many, clinicians included, that given a general deficit of data on sensitivity and specificity, the level of agreement between many clinical diagnoses is only moderate at best with kappa values of 0.3 to 0.6.Sensitivity, specificity, pretest odds, and posttest probability of disease are defined and related to the interpretation of clinical findings and ancillary diagnostic test results. An understanding of these features and how they relate to ruling-in or ruling-out a diagnosis, or minimizzing diagnostic errors will greatly enhance the diagnostic accuracy of the practitioner, and reduce the frequency of clinical disagreement. The approach of running multiple tests on every patient is not only wasteful and expensive, it is unlikely to improve the ability of the clinician to establish the correct diagnosis.We conclude with a discussion of how to decide on the best therapy, a discussion which centers on, and outlines the key features of, the well designed clinical trial. Like a diagnosis, the results from a clinical trial may not always be definitive, nonetheless it is the best available method of gleaning information about treatment efficacy.

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.466-2 - Special protective election for certain taxpayers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... method of accounting reasonably similar to the method described in § 1.451-4, to elect to treat that method of accounting as a proper one for those prior years. There are several differences between this... protective election (if treated as deductible under the accounting method for such years), even though such...

26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee benefits... amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits under...