11,705 research outputs found

    Long distance tracking of birds

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    The application of radio telemetry techniques to the long distance tracking of birds is discussed. The types of equipment developed and methods for attachment to a bird are described. The operating range of the radio transmitter receiver system is examined, and methods for acquiring and analyzing the data are explained

    A high pressure, high temperature combustor and turbine-cooling test facility

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    A new test facility is being constructed for developing turbine-cooling and combustor technology for future generation aircraft gas turbine engines. Prototype engine hardware will be investigated in this new facility at gas stream conditions up to 2480 K average turbine inlet temperature and 4.14 x 10 to the 6th power n sq m turbine inlet pressure. The facility will have the unique feature of fully automated control and data acquisition through the use of an integrated system of mini-computers and programmable controllers which will result in more effective use of operating time, will limit the number of operators required, and will provide built in self protection safety systems. The facility and the planning and design considerations are described

    OBTAINING LOWER AND UPPER BOUNDS ON THE VALUE OF SEASONAL CLIMATE FORECASTS AS A FUNCTION OF RISK PREFERENCES

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    A methodological approach to obtain bounds on the value of information based on an inexact representation of the decision makerÂ’s utility function is presented. Stochastic dominance procedures are used to derive the bounds. These bounds provide more information than the single point estimates associated with traditional decision analysis approach to valuing information, in that classes of utility functions can be considered instead of one specific utility function. Empirical results for valuing seasonal climate forecasts illustrate that the type of management strategy given by the decision makerÂ’s prior knowledge interacts with the decision makerÂ’s risk preferences to determine the bounds.Risk and Uncertainty,

    Engineering multiferroism in CaMnO3_3

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    From first-principles calculations, we investigate the structural instabilities of CaMnO3_3. We point out that, on top of a strong antiferrodistortive instability responsible for its orthorhombic ground-state, the cubic perovskite structure of CaMnO3_3 also exhibit a weak ferroelectric instability. Although ferroelectricity is suppressed by antiferrodistortive oxygen motions, we show that it can be favored using strain or chemical engineering in order to make CaMnO3_3 multiferroic. We finally highlight that the FE instability of CaMnO3_3 is Mn-dominated. This illustrates that, contrary to the common believe, ferroelectricity and magnetism are not necessarily exclusive but can be driven by the same cation

    Effects of gravity on laminar gas jet diffusion flames

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    Zero gravity effects on laminar gas jet diffusion flame

    Strain-induced ferroelectricity in simple rocksalt binary oxides

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    The alkaline earth binary oxides adopt a simple rocksalt structure and form an important family of compounds because of their large presence in the earth's mantle and their potential use in microelectronic devices. In comparison to the class of multifunctional ferroelectric perovskite oxides, however, their practical applications remain limited and the emergence of ferroelectricity and related functional properties in simple binary oxides seems so unlikely that it was never previously considered. Here, we show using first-principles density functional calculations that ferroelectricity can be easily induced in simple alkaline earth binary oxides such as barium oxide (BaO) using appropriate epitaxial strains. Going beyond the fundamental discovery, we show that the functional properties (polarization, dielectric constant and piezoelectric response) of such strained binary oxides are comparable in magnitude to those of typical ferroelectric perovskite oxides, so making them of direct interest for applications. Finally, we show that magnetic binary oxides such as EuO, with the same rocksalt structure, behave similarly to the alkaline earth oxides, suggesting a route to new multiferroics combining ferroelectric and magnetic properties

    Should Personal Injury Damage Awards Be Taxed ?

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    From: John W. Cochran

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    Cadillacs, Gold Watches, and the Tax Reform Act of 1986: The Continuing Evolution of the Tax Treatment of Gifts to Employees

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    To eliminate uncertainty for taxpayers and inconsistency from the courts, Congress passed the Tax Reform Act of 1986, which is applicable to “gifts” from employers to employees. Congress added three Internal Revenue Code provisions applicable to such gifts. First, Section 102 sets forth a general rule that property transferred by an employer to an employee shall not be excluded from the employee’s gross income as a gift. Second, Section 74 potentially excludes certain retirement awards. Third, Section 274 limits an employer’s deductions for such retirement awards. These three provisions should mark the end of many years of uncertainty for taxpayers and inconsistency on the part of the courts, Congress, and the Commissioner. At the same time, the new provisions, like any new legislation, give rise to new uncertainties. Historically, uncertainty and inconsistency have characterized the tax treatment of gifts to employees. Courts, Congress, and the Internal Revenue Service have all contributed to the confusion over whether an employee may exclude from gross income the value of a gift from his employer, and whether the employer may deduct the cost of such a gift as a business expense. Even with the guidance provided in Commissioner v. Duberstein, holding that an excludible gift must proceed from “detached and disinterested generosity,” courts continued to reach widely varying results in seemingly similar fact patterns. Shortly after Duberstein was decided, Congress enacted a dollar limitation on the deductibility of gifts as a business expense. This implied that a gift might be both deductible by the donor and excludable by the doneee. Next, Congress adopted a blanket rule that transfers to employees are not excludable from the employee’s gross income as gifts, which finalized the Tax Reform Act of 1986 and resolved much of the uncertainty that previously existed
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