Tips Given to Nevada Casino Dealers by Casino Patrons are Nontaxable Gifts, Not Income - Olk v. United States, 388 F. Supp. 1108 (D. Nev. 1975)

While gamblers\u27 winnings are clearly taxable, the tax consequences are not as clear for dealers who have been given a tip or the winnings of a side bet. Until recently, the money was considered income taxable to the dealer as compensation for services rendered. The United States District Court for Nevada, in Olk v. United States, ruled that tokes given to a dealer offered no compensable services to the players. Classifying the dealer\u27s tokes as gifts creates problems which were not discussed in Olk

Ab initio Molecular Dynamics Simulations of the Initial Stages of Solid-electrolyte Interphase Formation on Lithium Ion Battery Graphitic Anodes

The decomposition of ethylene carbonate (EC) during the initial growth of solid-electrolyte interphase (SEI) films at the solvent-graphitic anode interface is critical to lithium ion battery operations. Ab initio molecular dynamics simulations of explicit liquid EC/graphite interfaces are conducted to study these electrochemical reactions. We show that carbon edge terminations are crucial at this stage, and that achievable experimental conditions can lead to surprisingly fast EC breakdown mechanisms, yielding decomposition products seen in experiments but not previously predicted.Comment: 5 pages, 4 figure

Coordinate and Region-Specific Roles for Fibroblast Growth Factors 2 and 9 as Molecular Organizers in Major Depression and Animal Models of Affective Disorders.

The neurotrophic hypothesis posits that changes in the expression and function of growth factors in the brain underlie the pathophysiology of Major Depressive Disorder (MDD). Previous work implicated the fibroblast growth factor (FGF) system, identifying FGF2 as an endogenous anxiolytic and antidepressant molecule whose expression is downregulated in the depressed brain. Notably, FGF9 showed a diagnosis-specific pattern of expression that was opposite to FGF2. Therefore, we investigated the hypotheses that FGF2 and FGF9 were critical to the regulation of affect and that their expression becomes disrupted in MDD. Because the literature supporting the role of FGF9 in affect regulation was small, we performed exploratory analyses and demonstrated that FGF9 expression is consistently upregulated in the hippocampus (but not the anterior cingulate cortex or dorsolateral prefrontal cortex) of individuals diagnosed with MDD. We also showed that reducing endogenous expression of FGF9 in the dentate gyrus is sufficient to reduce anxiety-like behavior, and hippocampal FGF9 levels differ in an animal model of affective dysregulation. Because they showed opposite effects in MDD and animal models, we hypothesized that FGF2 and FGF9 might act as physiological antagonists to mediate affect. We examined more complex questions regarding FGF2. We used animal models to demonstrate that altered hippocampal FGF2 expression predisposes individuals for affective dysregulation. Because we hypothesized that relative levels of FGF2 and FGF9 might be important to MDD pathophysiology, we examined diagnosis-specific relationships in expression between FGF2, FGF9, and FGF receptors, and we found regional patterns of alteration with MDD. In the anterior cingulate cortex, correlations between FGF family members were lost in MDD, while in the hippocampus, new relationships emerged. These changes were related to alterations in correlated gene expression of transcripts related to fundamental biology and circuit function, supporting the hypothesis that FGF2 and FGF9 may influence affect by acting as molecular organizers whose effects become dysregulated during MDD. Future studies will examine the role of FGF2 and FGF9 in MDD, with a particular emphasis on understanding how neural circuitry is altered at the cellular level.PhDNeuroscienceUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttp://deepblue.lib.umich.edu/bitstream/2027.42/133376/1/eaurbach_1.pd

Boron Clusters as Highly Stable Magnesium‐Battery Electrolytes

Boron clusters are proposed as a new concept for the design of magnesium‐battery electrolytes that are magnesium‐battery‐compatible, highly stable, and noncorrosive. A novel carborane‐based electrolyte incorporating an unprecedented magnesium‐centered complex anion is reported and shown to perform well as a magnesium‐battery electrolyte. This finding opens a new approach towards the design of electrolytes whose likelihood of meeting the challenging design targets for magnesium‐battery electrolytes is very high. Ein b(o)rillantes Konzept : Ein Elektrolyt mit einem Magnesium‐zentrierten Komplexanion wurde für den Einsatz in wiederaufladbaren Magnesiumbatterien entwickelt. Das Carboranylmagnesiumhalogenid (siehe Struktur; B lila, C weiß, Cl grün, O rot, Mg orange) war mit Magnesiummetall‐Anoden kompatibel und zeigte an verschiedenen Nichtedelmetall‐Elektroden eine bemerkenswerte oxidative Stabilität (3.2 V gegen Mg).Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/106656/1/3237_ftp.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/106656/2/ange_201310317_sm_miscellaneous_information.pd

Quantum critical behavior of a magnetic quantum paraelectric

We discuss the interplay between anti-ferromagnetic order and polarization fluctuations in a magnetic quantum paraelectric. Using an action where anti-ferromagnetic order parameter couples to the polarization fluctuations and as well as magnetic field, we derive a set of self consistent equations to study both the temperature and the magnetic field dependence of the static dielectric susceptibility. The temperature dependence of dielectric susceptibility near both the anti-ferromagnetic quantum critical point and ferroelectric quantum critical point are described using scaling arguments. Discussions on achieving various quantum critical points in experiments are also made.Comment: Published version, 7 pages, 3 figures; http://dx.doi.org/10.1016/j.physleta.2012.07.01

An optimal charging algorithm to minimise solid electrolyte interface layer in lithium-ion battery

This article presents a novel control algorithm for online optimal charging of lithium-ion battery by explicitly incorporating degradation mechanism into control, to reduce the degradation process. The health of battery directly relates to degradation and capacity fade in cycles of charging. We mainly focus on the growth of the solid electrolyte interface (SEI) layer, which is the primary source of degradation of batteries. This article addresses the challenge of minimising SEI layer growth during charging by incorporating the first-order SEI layer growth rate model into a non-linear model predictive control approach. A single particle model (SPM) is used for optimal charging using orthogonal projection-based model reformulation. Gauss pseudo-spectral method is used for the optimisation of charging trajectories. Results of the optimal algorithm are compared with the traditional constant current constant voltage (CCCV) approach without considering SEI layer growth. It is ensured that overpotential caused by lithium plating remains in a healthy regime which is another feature of the proposed strategy. Simulation results are presented to demonstrate the advantages of the proposed charging method

The Interaction Between Electrolytes and Sb2O3–based Electrodes in Sodium Batteries: Uncovering Detrimental Effects of Diglyme

Conversion materials are promising to improve the energy density of sodium‐ion‐batteries (NIB). Nevertheless, they suffer from the drawback of phase transitions and pronounced volume changes during cycling, which causes cell instability. When using these types of electrodes, all cell‐components have to be adjusted. In this study, a tremendous influence of the electrolyte solution on Sb$_{2}$O$_{3}$ conversion electrodes for NIBs is discussed. Solutions based on three solvents and solvent combinations established for NIBs, ethylene carbonate/dimethyl carbonate (EC/DMC), EC/DMC+5 % fluoroethylene carbonate (FEC), and diglyme, lead to a massively divergent electrochemical behavior of the same Sb$_{2}$O$_{3}$ electrode. Sb$_{2}$O$_{3}$ demonstrates the highest stability in solutions containing FEC, because this component forms a flexible, protecting surface film that prevent disintegration. One key finding of this work is that electrolyte solutions based on ether solvents like diglyme can remove Sb‐ions from Sb$_{2}$O$_{3}$ during cycling. Diglyme has the ability to coordinate and extract Sb$^{3+}$ during the oxidation of Sb$_{2}$O$_{3}$. This leads to contaminations of all cell components and a strong capacity loss together with an irregular electrochemical signature. Due to its poor reactivity at low potentials, diglyme forms a thin or even no surface layer. Thereby, there are no protecting films on the Sb$_{2}$O$_{3}$ electrodes that can avoid Sb$^{3+}$ ion dissolution. A critical examination of the electrolyte solutions components’ impact is essential to match them with conversion reaction anodes