Dividend Distribution Proposals: The Dividends Received Deductions by Corporations and Related Matters

Professor Blum advocates repeal of the earnings and profits limitation on dividend income. Professor Blum traces some of the early history and concludes that taxing most corporate distributions of a corporation would eliminate a needless intermediate step of defining earnings and profits, which serves only to complicate the double-tax regime. Mr. Stone opposes repeal of the earnings and profits concept to deal with Wall Street gimmicks and recommends a move toward a fundamental change in corporate taxation, including a system of integration where the impact of the two-tiered tax on corporate income would give way to some type of single-tax scheme

A Multi-signal Variant for the GPU-based Parallelization of Growing Self-Organizing Networks

Among the many possible approaches for the parallelization of self-organizing networks, and in particular of growing self-organizing networks, perhaps the most common one is producing an optimized, parallel implementation of the standard sequential algorithms reported in the literature. In this paper we explore an alternative approach, based on a new algorithm variant specifically designed to match the features of the large-scale, fine-grained parallelism of GPUs, in which multiple input signals are processed at once. Comparative tests have been performed, using both parallel and sequential implementations of the new algorithm variant, in particular for a growing self-organizing network that reconstructs surfaces from point clouds. The experimental results show that this approach allows harnessing in a more effective way the intrinsic parallelism that the self-organizing networks algorithms seem intuitively to suggest, obtaining better performances even with networks of smaller size.Comment: 17 page

Educational Virtual Reality Visualisations of Heritage Sites.

This paper discusses the use of games engines to create virtual heritage applications. The use of 3D software for cultural or heritage applications is discussed with reference to the capabilities and potential of games engines. The contribution of students from Bournemouth University to the New Forest Heritage Mapping project through the creation of interactive virtual reality visualisations of historic landscapes is described. The creation and evaluation of three different applications representing three alternative interaction styles are discussed. The first does not indicate where information can be found, the second uses visible cues and the third implements an objective marker system

The effect of walnut intake on factors related to prostate and vascular health in older men

<p>Abstract</p> <p>Background</p> <p>Tocopherols may protect against prostate cancer and cardiovascular disease (CVD).</p> <p>Methods</p> <p>We assessed the effect of walnuts, which are rich in tocopherols, on markers of prostate and vascular health in men at risk for prostate cancer. We conducted an 8-week walnut supplement study to examine effects of walnuts on serum tocopherols and prostate specific antigen (PSA). Subjects (<it>n </it>= 21) consumed (in random order) their usual diet +/- a walnut supplement (75 g/d) that was isocalorically incorporated in their habitual diets. Prior to the supplement study, 5 fasted subjects participated in an acute timecourse experiment and had blood taken at baseline and 1, 2, 4, and 8 h after consuming walnuts (75 g).</p> <p>Results</p> <p>During the timecourse experiment, triglycerides peaked at 4 h, and gamma-tocopherol (γ-T) increased from 4 to 8 h. Triglyceride – normalized γ-T was two-fold higher (<it>P </it>= 0.01) after 8 versus 4 h. In the supplement study, change from baseline was +0.83 ± 0.52 μmol/L for γ-T, -2.65 ± 1.30 μmol/L for alpha-tocopherol (α-T) and -3.49 ± 1.99 for the tocopherol ratio (α-T: γ-T). A linear mixed model showed that, although PSA did not change, the ratio of free PSA:total PSA increased and approached significance (P = 0.07). The α-T: γ-T ratio decreased significantly (<it>P </it>= 0.01), partly reflecting an increase in serum γ-T, which approached significance (<it>P </it>= 0.08).</p> <p>Conclusion</p> <p>The significant decrease in the α-T: γ-T ratio with an increase in serum γ-T and a trend towards an increase in the ratio of free PSA:total PSA following the 8-week supplement study suggest that walnuts may improve biomarkers of prostate and vascular status.</p

Spin-accumulation and Andreev-reflection in a mesoscopic ferromagnetic wire

The electron transport though ferromagnetic metal-superconducting hybrid devices is considered in the non-equilibrium Green's function formalism in the quasiclassical approximation. Attention if focused on the limit in which the exchange splitting in the ferromagnet is much larger than the superconducting energy gap. Transport properties are then governed by an interplay between spin-accumulation close to the interface and Andreev reflection at the interface. We find that the resistance can either be enhanced or lowered in comparison to the normal case and can have a non-monotonic temperature and voltage dependence. In the non-linear voltage regime electron heating effects may govern the transport properties, leading to qualitative different behaviour than in the absence of heating effects. Recent experimental results on the effect of the superconductor on the conductance of the ferromagnet can be understood by our results for the energy-dependent interface resistance together with effects of spin- accumulation without invoking long range pairing correlations in the ferromagnet.Comment: 15 pages, 12 figures included, submitted to PR

Epistasis dominates the genetic architecture of Drosophila quantitative traits

Epistasis-nonlinear genetic interactions between polymorphic loci-is the genetic basis of canalization and speciation, and epistatic interactions can be used to infer genetic networks affecting quantitative traits. However, the role that epistasis plays in the genetic architecture of quantitative traits is controversial. Here, we compared the genetic architecture of three Drosophila life history traits in the sequenced inbred lines of the Drosophila melanogaster Genetic Reference Panel (DGRP) and a large outbred, advanced intercross population derived from 40 DGRP lines (Flyland). We assessed allele frequency changes between pools of individuals at the extremes of the distribution for each trait in the Flyland population by deep DNA sequencing. The genetic architecture of all traits was highly polygenic in both analyses. Surprisingly, none of the SNPs associated with the traits in Flyland replicated in the DGRP and vice versa. However, the majority of these SNPs participated in at least one epistatic interaction in the DGRP. Despite apparent additive effects at largely distinct loci in the two populations, the epistatic interactions perturbed common, biologically plausible, and highly connected genetic networks. Our analysis underscores the importance of epistasis as a principal factor that determines variation for quantitative traits and provides a means to uncover genetic networks affecting these traits. Knowledge of epistatic networks will contribute to our understanding of the genetic basis of evolutionarily and clinically important traits and enhance predictive ability at an individualized level in medicine and agricultur

Models and Impacts of Science Research Experiences: A Review of the Literature of CUREs, UREs, and TREs

In efforts to increase scientific literacy and enhance the preparation of learners to pursue careers in science, there&nbsp;are growing&nbsp;opportunities for students and teachers to engage in scientific research experiences, including course-based&nbsp;undergraduate research experiences (CUREs), undergraduate research experiences (UREs), and teacher research experiences (TREs). Prior literature reviews detail a variety of models, benefits, and challenges and call for the continued examination of program elements and associated impacts. This paper reports a comprehensive review of 307 papers published between 2007 and 2017 that include CURE, URE, and TRE programs, with a special focus on research experiences for K-12 teachers. A research-supported conceptual model of science research experiences was used to develop a coding scheme, including participant demographics, theoretical frameworks,&nbsp;methodology, and reported outcomes.&nbsp;We summarize recent reports on program impacts and identify gaps or misalignments between goals and measured outcomes.&nbsp;The field of biology was the predominant scientific disciplinary focus. Findings suggest a lack of studies explicitly targeting 1) participation and outcomes related to learners from underrepresented populations, 2)&nbsp;a theoretical framework that guides program design and analysis, and, for TREs, 3)&nbsp;methods for translation of research experiences into K-12 instructional practices, and 4) measurement of impact on K-12 instructional practices