Tax Refund Offset

This Just the Facts Series details Tax Refund Offset when in certain circumstances the Social Security Administration can recover Social Security Disability Income (SSDI) and Supplemental Security Income (SSI) overpayments by intercepting the overpaid individual’s federal income tax fund

Offset fields in perpendicularly magnetized tunnel junctions

We study the offset fields affecting the free layer of perpendicularly magnetized tunnel junctions. In extended films, the free layer offset field results from interlayer exchange coupling with the reference layer through the MgO tunnel oxide. The free layer offset field is thus accompanied with a shift of the free layer and reference layer ferromagnetic resonance frequencies. The shifts depend on the mutual orientation of the two magnetizations. The offset field decreases with the resistance area product of the tunnel oxide. Patterning the tunnel junction into an STT-MRAM disk-shaped cell changes substantially the offset field, as the reduction of the lateral dimension comes with the generation of stray fields by the reference and the hard layer. The experimental offset field compares best with the spatial average of the sum of these stray fields, thereby providing guidelines for the offset field engineering.Comment: Special issue of J. Phys. D: Appl. Phys (2019) on STT-MRA

Digital Offset Calibration of an OPAMP Towards Improving Static Parameters of 90 nm CMOS DAC

In this paper, an on-chip self-calibrated 8-bit R-2R digital-to-analog converter (DAC) based on digitally compensated input offset of the operational amplifier (OPAMP) is presented. To improve the overall DAC performance, a digital offset cancellation method was used to compensate deviations in the input offset voltage of the OPAMP caused by process variations. The whole DAC as well as offset compensation circuitry were designed in a standard 90 nm CMOS process. The achieved results show that after the self-calibration process, the improvement of 48% in the value of DAC offset error is achieved

The Nature of Active Galactic Nuclei with Velocity Offset Emission Lines

We obtained Keck/OSIRIS near-IR adaptive optics-assisted integral-field spectroscopy to probe the morphology and kinematics of the ionized gas in four velocity-offset active galactic nuclei (AGNs) from the Sloan Digital Sky Survey. These objects possess optical emission lines that are offset in velocity from systemic as measured from stellar absorption features. At a resolution of ~0.18", OSIRIS allows us to distinguish which velocity offset emission lines are produced by the motion of an AGN in a dual supermassive black hole system, and which are produced by outflows or other kinematic structures. In three galaxies, J1018+2941, J1055+1520 and J1346+5228, the spectral offset of the emission lines is caused by AGN-driven outflows. In the remaining galaxy, J1117+6140, a counterrotating nuclear disk is observed that contains the peak of Pa$\alpha$ emission 0.2" from the center of the galaxy. The most plausible explanation for the origin of this spatially and kinematically offset peak is that it is a region of enhanced Pa$\alpha$ emission located at the intersection zone between the nuclear disk and the bar of the galaxy. In all four objects, the peak of ionized gas emission is not spatially coincident with the center of the galaxy as traced by the peak of the near-IR continuum emission. The peaks of ionized gas emission are spatially offset from the galaxy centers by 0.1"-0.4" (0.1-0.7 kpc). We find that the velocity offset originates at the location of this peak of emission, and the value of the offset can be directly measured in the velocity maps. The emission-line ratios of these four velocity-offset AGNs can be reproduced only with a mixture of shocks and AGN photoionization. Shocks provide a natural explanation for the origin of the spatially and spectrally offset peaks of ionized gas emission in these galaxies.Comment: 14 pages, 12 figures, accepted for publication in Ap

Bayesian evaluation of the southern hemisphere radiocarbon offset during the holocene

While an interhemispheric offset in atmospheric radiocarbon levels from AD 1950–950 is now well established, its existence earlier in the Holocene is less clear, with some studies reporting globally uniform 14C levels while others finding Southern Hemisphere samples older by a few decades. In this paper, we present a method for wiggle-matching Southern Hemisphere data sets against Northern Hemisphere curves, using the Bayesian calibration program OxCal 4.1 with the Reservoir Offset function accommodating a potential interhemispheric offset. The accuracy and robustness of this approach is confirmed by wiggle-matching known-calendar age sequences of the Southern Hemisphere calibration curve SHCal04 against the Northern Hemisphere curve IntCal04. We also show that 5 of 9 Holocene Southern Hemisphere data sets are capable of yielding reliable offset information. Those data sets that are accurate and precise show that interhemispheric offset levels in the Early Holocene are similar to modern levels, confirming SHCal04 as the curve of choice for calibrating Southern Hemisphere samples

Offset Active Galactic Nuclei as Tracers of Galaxy Mergers and Supermassive Black Hole Growth

Offset active galactic nuclei (AGNs) are AGNs that are in ongoing galaxy mergers, which produce kinematic offsets in the AGNs relative to their host galaxies. Offset AGNs are also close relatives of dual AGNs. We conduct a systematic search for offset AGNs in the Sloan Digital Sky Survey, by selecting AGN emission lines that exhibit statistically significant line-of-sight velocity offsets relative to systemic. From a parent sample of 18314 Type 2 AGNs at z<0.21, we identify 351 offset AGN candidates with velocity offsets of 50 km/s < |v| < 410 km/s. When we account for projection effects in the observed velocities, we estimate that 4% - 8% of AGNs are offset AGNs. We designed our selection criteria to bypass velocity offsets produced by rotating gas disks, AGN outflows, and gravitational recoil of supermassive black holes, but follow-up observations are still required to confirm our candidates as offset AGNs. We find that the fraction of AGNs that are offset candidates increases with AGN bolometric luminosity, from 0.7% to 6% over the luminosity range 43 < log(L_bol) [erg/s] < 46. If these candidates are shown to be bona fide offset AGNs, then this would be direct observational evidence that galaxy mergers preferentially trigger high-luminosity AGNs. Finally, we find that the fraction of AGNs that are offset AGN candidates increases from 1.9% at z=0.1 to 32% at z=0.7, in step with the growth in the galaxy merger fraction over the same redshift range.Comment: 14 pages, 14 figures, accepted for publication in Ap

Is there any Evidence for Regional Atmospheric 14C Offsets in the Southern Hemisphere?

Center for Accelerator Mass Spectrometry (CAMS) Tasmanian huon pine (Lagarostrobos franklinii) decadal measurements for the interval AD 745–855 suggest a mean interhemispheric radiocarbon offset (20 ± 5 yr), which is considerably lower than the previously reported mean interhemispheric offset for the last 2 millennia (44 ± 17 yr). However, comparable University of Waikato (Wk) New Zealand kauri (Agathis australis) measurements show significantly higher values (56 ± 6 yr), suggesting the possibility of a temporary geographic (intrahemispheric) offset between Tasmania, Australia, and Northland, New Zealand, during at least 1 common time interval. Here, we report 9 new Wk Tasmanian huon pine measurements from the decades showing the largest huon/kauri difference. We show statistically indistinguishable Wk huon and Wk kauri 14C ages, thus dispelling the suggestion of a 14C geographic offset between Tasmania and Northland